Boqii Holding Ltd (BQ) – Company response
2026-03-19 · Re: · Accession 0001213900-26-031833 · Agreed to revise
Responds to staff letter of 2026-03-06.
2026-03-06 · Form 20-F for the Fiscal Year Ended March 31, 2025 · Comment 1 · 29. Subsequent Events, page F-55 Agreed to revise
Staff comment: We note you implemented a reverse stock split in July 2025. It does not appear that your audited financial statements and related notes have been revised to reflect the split. Further, we note the announcement of fiscal 2026 first half unaudited financial results included in Form 6-K filed January 5, 2026 does not present prior-period financial information based on the new number of shares. Please tell us your consideration of retroactively adjusting all periods presented to reflect the reverse stock split in accordance with ASC 260-10-55-12 and SAB Topic 4:C. letter →
Company response: In response to the Staff’s comment, we have revised our financial statements and related notes as well as other relevant disclosures to reflect the split in the Amendment. We thank you for your review of the foregoing and Form 20-F. If you have further comments, please feel free to contact to our counsel, Wei Wang, Esq. at [email protected] or by telephone at (212) 370-1300. response letter →
Full letter on EDGAR → · Filing index · All Boqii Holding Ltd (BQ) correspondence
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