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Segment reporting

9 Months Ended

Sep. 30, 2019

Segment reporting

Segment reporting

24. Segment reporting

The Group has determined that it operates in two operating segments: (1) JD Retail, (2) New Businesses. JD Retail represents core e-commerce business. New Businesses include logistics services provided to third parties, technology initiatives and overseas business.

The Group derives the results of the segments directly from its internal management reporting system. The CODM measures the performance of each segment based on metrics of revenue and earnings from operations and uses these results to evaluate the performance of, and to allocate resources to, each of the segments. The Group currently does not allocate assets, share-based compensation expenses and certain operating expenses to its segments, as the CODM does not use such information to allocate resources to or evaluate the performance of the operating segments. As most of the Group’s long-lived assets are located in the PRC and most of the Group’s revenues are derived from the PRC, no geographical information is presented.

The table below provides a summary of the Group’s operating segment results for the nine months ended September 30, 2018 and 2019.

		For the nine months ended September 30,
		2018				2019
		RMB				RMB
Net revenues:
JD Retail			317,531,274				389,167,349
New Businesses			9,669,371				16,493,359
Inter-segment(*)			(732,032	)			(276,330	)
Total segment net revenues			326,468,613				405,384,378
Unallocated items(**)			718,597				820,068
Total consolidated net revenues			327,187,210				406,204,446
Operating income/(loss):
JD Retail			5,555,883				11,479,158
New Businesses			(3,956,297	)			(3,314,824	)
Total segment operating income			1,599,586				8,164,334
Unallocated items(**)			(3,279,813	)			300,999
Total consolidated operating income/(loss)			(1,680,227	)			8,465,333
Total other income			4,123,068				1,194,224
Income before tax			2,442,841				9,659,557

(*) The inter-segment eliminations mainly consist of services provided by JD Retail to overseas business, and certain services provided by JD Logistics to the vendors of JD Retail, which the Group records as a deduction of cost of revenues at the consolidated level.

(**) Unallocated items include share-based compensation, amortization of intangible assets resulting from assets and business acquisitions, effects of business cooperation arrangements, gain on disposals of long-lived assets, and impairment of goodwill and intangible assets, which are not allocated to segments.

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- References

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- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI http://asc.fasb.org/topic&trid=2134510

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