Is the listing fee a non-recurring profit or loss?

Yes Listing expenses can be regarded as non-recurring gains and losses. The listing fee is not necessary in the daily business activities of the company, but a one-time and non-recurring fee. Such expenses are usually related to the adjustment of the company's assets or liabilities structure, such as the expenses incurred by the company's listing, debt issuance, restructuring, mergers and acquisitions and other activities. In financial statements, listed expenses are usually classified as "other expenses" or "other expenses" and listed separately in the income statement to distinguish the expenses generated from daily business activities. It should be noted that whether the listing fee is regarded as a non-recurring profit or loss depends on the company and accounting standards.