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Financial statements

ATRenew Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data ATRenew Inc. files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2021FY2022FY2023FY2024FY2025
Research and development34.9
Selling and marketing189223176187236
General and administrative6833.437.54239.3
Operating expenses1,366
Operating income-140-380-24.43.9765.2
Interest expense2.630.890.992.060.86
Interest income1.312.585.343.682.93
Other non-operating income-7.95.62-0.83-5.65-1.48
Pre-tax income-150-373-20.9-0.0665.8
Income tax-22.6-16.2-5.99-7.798.12
Net income-128-358-22-1.1348.1
EBITDA-81.8-32222.640.681.9
EPS, basic-2.16-2.20-0.14-0.010.30
EPS, diluted-2.16-2.20-0.14-0.010.30
Shares, basic (weighted)96.3163162162161
Shares, diluted (weighted)96.3163162162162

Balance sheet

FY2021FY2022FY2023FY2024FY2025
Cash and equivalents213247279270220
Short-term investments80.111357.88038.3
Receivables18.8
Inventory75.162.814373.3154
Other current assets13278.279.981.9134
Total current assets651564638571678
Property, plant and equipment16.317.220.921.434.2
Goodwill283
Intangible assets1697938.17.761.52
Long-term investments37.931.865.876.269.4
Other non-current assets2013.911.320.870
Total assets1,177732774697853
Accounts payable6.4810.67523.548
Deferred revenue33.328.316.913.533.1
Short-term debt14.91849.330.846.2
Total current liabilities129148238179272
Lease liabilities5.414.863.171110
Total liabilities170169251191282
Paid-in capital2,0331,9041,8691,8301,914
Retained earnings-1,026-1,306-1,291-1,256-1,263
Treasury stock-31.6-53.2-66.3-78.1
Other comprehensive income0.68-3.73-2.37-1.3-1.85
Shareholders' equity1,008563523506571
Total equity1,008563523506571
Total liabilities and equity1,177732774697853

Cash flow statement

FY2021FY2022FY2023FY2024FY2025
Net income-128-358-22-1.1348.1
Depreciation and amortization58.758.84736.616.6
Stock-based compensation71.325.318.922.87.56
Change in receivables-10.2
Change in inventory-47.85.28-88.763.2-81.7
Cash from operations-16012834.488.1-59.3
Capital expenditures-11.6-8.91-12-8.2-20.6
Acquisitions4.33
Purchases of investments-124-96.6-59.4-57.8-39.3
Cash from investing-105-74.924.2-58.1-19.5
Stock issued0.420.40.210.35
Share buybacks-31.6-22.5-25.2-13.2
Cash from financing359-279.68-42.2-1.96
Net change in cash92.328.668.6-12.1-80.7
Free cash flow-17111922.479.9-79.9
Interest paid2.630.890.992.060.86

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $3.94 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Effective tax rate12.3%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)8.9%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)6.2%Net income / average total assets.
Return on invested capital (ROIC)19.5%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.

Growth

MetricValueHow it is calculated
Operating income growth, 1y1,544.0%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y101.9%EBITDA vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y-167.3%Operating cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow growth, 1y-200.1%Free cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y12.7%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y0.5%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y22.3%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y5.2%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y0.4%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y-0.1%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio2.49xCurrent assets / current liabilities.
Quick ratio1.02x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.95x(Cash + short-term investments) / current liabilities.
Liabilities / assets33.1%Total liabilities / total assets.
Interest coverage75.6xOperating income / interest expense.
Working capital$405.8MCurrent assets - current liabilities.
Goodwill and intangibles / assets0.2%(Goodwill + intangible assets) / total assets.
Tangible book value$569.1MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
FCF conversion-166.2%Free cash flow / net income, when net income is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$0.30Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic$0.30Net income per basic share, as reported (split-adjusted).
FCF per share-$0.49Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.37Cash from operations / diluted weighted shares.
Book value per share$3.52Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$3.51Tangible book value / shares outstanding.
Cash per share$1.59(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$863.9MShare price x shares outstanding.
Enterprise value$605.8MMarket cap + total debt - cash - short-term investments.
P/E18.0xMarket cap / net income. Only when net income is positive.
P/B1.51xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book1.52xMarket cap / tangible book value, when positive.
EV/EBIT9.29xEnterprise value / operating income, when both are positive.
EV/EBITDA7.40xEnterprise value / EBITDA, when both are positive.
FCF yield-9.3%Free cash flow / market cap.
Earnings yield5.6%Net income / market cap (the inverse of P/E).
Shareholder yield1.5%(Dividends paid + share buybacks) / market cap.
Was ATRenew Inc. profitable in fiscal 2025?

Yes. Net income was $48.1M, a net margin of -.

How much free cash flow did ATRenew Inc. generate in fiscal 2025?

Cash from operations of $59.3M minus capital expenditures of $20.6M left free cash flow of -$79.9M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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