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
Why this matters to your CFO search
Where this touches your finance hire
Every listing event changes what you need from a CFO. Start from the step you are actually at.
What kind of CFO does a US IPO need?
S-1 / F-1 filing, US GAAP conversion, roadshow — the hard requirements.
Read →
Who owns SEC reporting and US GAAP?
Signature responsibility for 10-K / 10-Q / 8-K / 20-F, and common comments.
Read →
Who runs finance through a SPAC merger?
De-SPAC files F-1 / 424(b); merger audit and disclosure cadence differ.
Read →