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Trip.com Group (NASDAQ: TCOM) files 2025 interim GAAP–IFRS reconciliation

Filing Impact
(Neutral)
Filing Sentiment
(Neutral)
Form Type
6-K

Rhea-AI Filing Summary

Trip.com Group Limited filed a Form 6-K to notify investors that it has published its unaudited financial results for the second quarter and first half of 2025 as an interim report for the six months ended June 30, 2025 on the Hong Kong Stock Exchange website. The filing explains that, under the Hong Kong Listing Rules, this interim report includes a supplemental disclosure reconciling material differences between the company’s unaudited consolidated financial statements prepared under U.S. GAAP and International Financial Reporting Standards.

The Form 6-K primarily serves to furnish this reconciliation information to U.S. investors through Exhibit 99.1, which is titled “Supplemental Disclosure—Reconciliation Between U.S. GAAP and IFRS Accounting Standards.” The report is signed on behalf of the company by Chief Financial Officer Cindy Xiaofan Wang.

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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 August 2025

Commission File Number: 001-33853

 

 

Trip.com Group Limited

(Registrant’s Name)

 

 

30 Raffles Place, #29-01

Singapore 048622

(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 ☒    Form 40-F ☐

 

 
 


EXPLANATORY NOTE

On August 28, 2025, Hong Kong Time, the Company published its unaudited financial results for the second quarter and first half of 2025 as its 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, the HK Interim Report contains supplemental disclosure of reconciliation of the material differences between the unaudited consolidated financial statements of the Company prepared under the 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 IFRS Accounting 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.

 

TRIP.COM GROUP LIMITED
By   :  

/s/ Cindy Xiaofan Wang

Name   :   Cindy Xiaofan Wang
Title   :   Chief Financial Officer

Date: August 28, 2025

FAQ

What did Trip.com Group Limited (TCOM) file in this Form 6-K?

Trip.com Group Limited filed a Form 6-K to furnish information about its unaudited financial results for the second quarter and first half of 2025 and to provide a supplemental reconciliation between U.S. GAAP and IFRS via an attached exhibit.

What period does Trip.com Group Limited’s 2025 interim report cover?

The company’s interim report covers the six months ended June 30, 2025, including unaudited financial results for the second quarter and first half of 2025.

Where was Trip.com Group Limited’s 2025 interim report first published?

The interim report was published on August 28, 2025 (Hong Kong Time) on the website of The Stock Exchange of Hong Kong Limited in accordance with the Hong Kong Listing Rules.

What is included in Exhibit 99.1 of the Trip.com (TCOM) Form 6-K?

Exhibit 99.1 is titled “Supplemental Disclosure—Reconciliation Between U.S. GAAP and IFRS Accounting Standards” and contains reconciliation of material differences between Trip.com’s unaudited consolidated financial statements prepared under U.S. GAAP and IFRS.

Why does Trip.com Group Limited provide a reconciliation between U.S. GAAP and IFRS?

Under Rule 13.48(1) of the Hong Kong Listing Rules, the company’s Hong Kong interim report must include supplemental disclosure reconciling material differences between financial statements prepared under U.S. GAAP and IFRS.

Who signed the Trip.com Group Limited (TCOM) Form 6-K?

The Form 6-K was signed on behalf of Trip.com Group Limited by Cindy Xiaofan Wang, who is the company’s Chief Financial Officer.
Tripcom Group Ltd

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