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Propelling Forward: The 18C Rule Impact and Hong Kong’s High-Tech Listings

As Hong Kong aims to establish itself as a leading tech hub in Asia, the city’s financial policies are playing a pivotal role. The introduction of Listing Rule 18C in 2023 was a significant move to cater to the IPO demands of special technology companies in five specific high-tech sectors: next-generation IT, advanced hardware and software, advanced materials, energy and environmental tech, food and agricultural technologies. 

Two unicorns, QuantumPharm Inc. (2228.HK ), a Tencent-backed AI drug research company, and Black Sesame International Holding Limited (2533.HK ), a leading automotive-grade computing SoC (system-on-chips) intelligent vehicle solution provider, successfully went public under the 18C listing rules on 13 June 2024 and 8 August 2024 respectively. Particularly, QuantumPharm saw a significant rally with a 10% increase on its debut trading day following the IPO. 

The changes 

In August 2024, The Securities and Futures Commission (SFC) and the Hong Kong stock exchanges have made temporary adjustments to the Rule 18C.03(3) by lowering the minimum market value requirements for special technology companies This adjustment is effective from 1 September 2024 to 31 August 2027: 

  • For commercialized companies: the minimum market value requirement has been reduced from HK$6 billion to HK$4 billion. 
  • For non-commercialized companies: the minimum market value requirement has been reduced from HK$10 billion to HK$8 billion. 

Note: 

A commercialized company is defined as a special technology firm that has generated at least HK$250 million in audited revenue in the most recent financial year (commercialization income threshold).  

A non-commercialized company is a special technology company that does not meet the commercialization income threshold at the time of listing. 

What’s the impact? 

Among the various listing systems in mainland China, Hong Kong, and the United States, the market value requirement in Chapter 18C is the most stringent. The reduction in market size requirements would be advantageous for special technology companies, enabling them to fulfil the criteria and facilitate fundraising through the stock market. 

Figure: The comparison of market cap requirement of different regimes after the adjustment (HKD billions) 

Source: Our Hong Kong Foundation Research

Lowering the market cap threshold will relieve the pressure on 18C companies during their issuance process. Some potential IPO candidates may not achieve a 10 billion HKD valuation, and their investors may not necessarily require this valuation at the IPO stage. Reducing the valuation requirement could significantly ease the burden on the issuing side. 

The adjustment in the Chapter 18C regime eases paths to fundraising in demanding market conditions for a diverse array of cutting-edge high-tech companies. This listing framework is set to cater specifically to high-tech unicorns, fostering greater market diversity in Hong Kong and expanding investment prospects. It also aligned with the improved timeline for the New Listing Application Process, a recent initiative by SFC and HKEx, ensuring that each regulator completes the assessment for potential regulatory issues within a maximum of 40 business days for applications fully meeting requirements and aiming to expedite the Regulators’ Assessment for Eligible A-share Listed Companies with a target timeframe of no more than 30 business days. 

What BonVision Can Help? 

We are experienced in providing tailored valuation for special technology companies. Our approach involves incorporating unique industry considerations and intangible values to ensure a comprehensive valuation analysis. 

Curious about how your company is valued? Get in touch with BonVision today for a detailed valuation assessment and discover how we can assist you in unlocking your company’s true value. 

Reference:  

Joint Announcement of the SFC and the Exchange in Relation to Temporary Modifications to Requirements for Specialist Technology Companies and De-SPAC Transactions 

https://www.hkex.com.hk/News/Regulatory-Announcements/2024/240823news?sc_lang=en  

Building Hong Kong as a Cradle for Successful Entrepreneurship 

https://ohkfweb-backup.s3-hk.smartcloud.site/ebook/OHKF_Entrepreneurship_Report_2024_EN/index.html?ext=1  

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