NIO Inc. (NYSE: NIO) details U.S. GAAP vs IFRS reconciliation update

Rhea-AI Filing Summary

NIO Inc. furnished a Form 6-K to highlight that, on September 2, 2025 (Hong Kong time), it published its unaudited financial results for the second quarter and six months ended June 30, 2025 as a Hong Kong interim report.

The company explains that, under the Hong Kong Listing Rules, this interim report includes a supplemental disclosure reconciling material differences between NIO’s consolidated financial statements prepared under U.S. GAAP and International Financial Reporting Standards. This reconciliation is provided as exhibit 99.1 to the Form 6-K.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16 UNDER

THE SECURITIES EXCHANGE ACT OF 1934

For the month of September 2025

Commission File Number: 001-38638

NIO Inc.

(Registrant’s Name)

Building 19, No. 1355, Caobao Road, Minhang District
Shanghai, People’s Republic of China

(Address of Principal Executive Offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F  x     Form 40-F ¨

EXPLANATORY NOTE

On September 2, 2025, Hong Kong time, we published our unaudited financial results for the second quarter and six months ended June 30, 2025 as our interim report for the six months ended June 30, 2025 (the “HK Interim Report”) under Rule 13.48(1) of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “Hong Kong Listing Rules”) on the website of The Stock Exchange of Hong Kong Limited. Pursuant to the Hong Kong Listing Rules, our HK Interim Report contains supplemental disclosure of reconciliation of the material differences between our consolidated financial statements prepared under U.S. GAAP and International Financial Reporting Standards, which is attached hereto as exhibit 99.1.

EXHIBIT INDEX

Exhibit No.		Description
99.1		Supplemental Disclosure—Reconciliation Between U.S. GAAP and International Financial Reporting Standards

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	NIO Inc.
	By	:	/s/ Yu Qu
	Name	:	Yu Qu
	Title	:	Chief Financial Officer

Date: September 2, 2025

FAQ

What does NIO (NIO) report in this Form 6-K?

NIO Inc. reports that it has published unaudited financial results for the second quarter and six months ended June 30, 2025 as its Hong Kong interim report and is providing a supplemental GAAP–IFRS reconciliation as an exhibit.

What is the HK Interim Report mentioned by NIO (NIO)?

The HK Interim Report is NIO Inc.’s unaudited interim report for the six months ended June 30, 2025, published under Rule 13.48(1) of the Hong Kong Listing Rules on The Stock Exchange of Hong Kong Limited’s website.

What supplemental disclosure does NIO provide between U.S. GAAP and IFRS?

NIO Inc. provides a supplemental disclosure of the reconciliation of material differences between its consolidated financial statements prepared under U.S. GAAP and International Financial Reporting Standards, attached as exhibit 99.1.

Why is NIO reconciling U.S. GAAP and IFRS figures?

NIO Inc. states that, pursuant to the Hong Kong Listing Rules, its Hong Kong interim report must include supplemental disclosure reconciling material differences between U.S. GAAP and IFRS financial statements.

Which period does NIO’s reconciliation between U.S. GAAP and IFRS cover?

The reconciliation relates to NIO Inc.’s consolidated financial statements for the second quarter and six months ended June 30, 2025 as presented in its Hong Kong interim report.

Where can investors find NIO’s GAAP–IFRS reconciliation?

Investors can find the supplemental reconciliation disclosure in exhibit 99.1 to this Form 6-K, which is titled “Supplemental Disclosure—Reconciliation Between U.S. GAAP and International Financial Reporting Standards.”