Singapore-Based DayOne Data Centers Files for Nasdaq IPO
DayOne Data Centers, a Singapore-headquartered operator of hyperscale green data centers across Asia-Pacific, filed for a Nasdaq IPO on October 6, 2026. The company plans to use a VIE structure for its U.S. listing, though its S-1 has not yet appeared in the SEC EDGAR system.
51CFO view：VIE-based U.S. listings impose three CFO requirements: dual GAAP/Chinese Accounting Standards ledger management; independent preparation of consolidated financials for variable interest entities under contractual control; and up-to-date knowledge of SEC VIE disclosure expectations per the 2025 HFCAA implementation guidance. Any gap constitutes a material filing risk.
DayOne Data Centers, a Singapore-headquartered operator of hyperscale green data centers across Asia-Pacific, filed for a Nasdaq IPO on October 6, 2026. The company plans to use a VIE structure for its U.S. listing, though its S-1 has not yet appeared in the SEC EDGAR system.
Source：Google News · 美股 IPO