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Financial statements

So-Young International Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 7 fiscal years, taken from the XBRL data So-Young International 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

FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue165198266182211201218
Cost of revenue28.532.551.55776.777.8114
Gross profit137166214125134123104
Research and development25.535.14534.128.722.619.6
Selling and marketing67.511112468.473.367.7
General and administrative23.128.239.637.74144.4
Operating expenses116175219140143209145
Operating income20.9-8.69-5.11-14.9-8.6-85.6-40.9
Interest income6.476.083.034.196.886.373.37
Other non-operating income51.371.891.23.080.161.85
Pre-tax income32.50.02-2.58-12.61.11-80.6-35.2
Income tax7.14-0.733.33-3.04-2.55-0.120.11
Net income to minority interests-0.14-4.59-0.080.660.32-0.66
Net income25.40.89-1.32-9.53-80.8-34.6
EBITDA21.7-6.53-0.39-8.08-2.11-79.3-32.7
Shares, basic (weighted)59.481.581.782.777.679.477.9
Shares, diluted (weighted)63.383.881.782.778.179.477.9

Balance sheet

FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents1271732091016080.559.8
Receivables3.758.18.65.228.0613.57.37
Inventory14.417.516.820.833.4
Other current assets9.716.6214.418.424.226.735.2
Total current assets425429318278243236212
Property, plant and equipment4.654.5719.516.816.421.342
Lease right-of-use assets20.818.4159.1216.722.336
Goodwill7.4384.878.476.20.090.1
Intangible assets9.230.424.520.517.320.6
Long-term investments6.6125.539.633.136.838.439.3
Other non-current assets2.142.437.5514.432.727.418.7
Total assets464505523464453375379
Accrued liabilities14.514.716.310.512.215.318.6
Deferred revenue13.520.721.81614.610.59.43
Short-term debt4.29.565.69
Total current liabilities6787.51127876.186.3112
Lease liabilities17.414.39.793.0412.117.226.2
Other non-current liabilities0.220.170.4
Total liabilities84.410312885.592106140
Paid-in capital402443471441434421438
Retained earnings-37.2-39-42.7-50.3-46.5-127-168
Treasury stock-34.2-33.8-50.5-51.6-56
Other comprehensive income13.2-8.05-13.20.62.564.321.91
Shareholders' equity380398384362344252222
Minority interests11.115.916.516.416.5
Total equity380398395378361268239
Total liabilities and equity464505523464453375379
Shares outstanding70.2

Cash flow statement

FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income25.40.75-5.91-9.583.65-80.4-35.3
Depreciation and amortization0.882.164.726.836.496.298.18
Stock-based compensation1514.116.76.285.124.471.28
Deferred income tax-0.62-3.270.26-3.6-4.72-2.22-0.26
Change in receivables-2.25-52.291.97-4.08-8.273.11
Change in inventory1.24-4.06-0.3-5.04-16.6
Cash from operations55.127.513.2-16.43.17-3.51-15.1
Capital expenditures-5.39-5.67-7.07-2.28-7.21-8.57-28.1
Acquisitions-6.27-99.9-14.1
Cash from investing-1921953.3-83-28.535.2-6.12
Stock issued0.260.110.150.130.03
Share buybacks-34.2-2.19-17.7-2.5-2.18
Dividends paid-5.97-2.72
Cash from financing182-0.89-34-1.97-14.1-2.95-9.11
Exchange rate effect2.96-8.08-1.45
Net change in cash48.537.531.1-93.2-37.829.2-30.5
Free cash flow49.721.86.16-18.6-4.04-12.1-43.2
Income taxes paid-5.47-3.69-4.89-1.65-2.291.59-1.4

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $2.70 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin47.8%Gross profit / revenue.
Operating margin-18.8%Operating income / revenue.
EBITDA margin-15.0%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-16.2%Pre-tax income / revenue.
Net margin-15.9%Net income / revenue.
FCF margin-19.8%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-6.9%Cash from operations / revenue.
Return on equity (ROE)-14.6%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-9.2%Net income / average total assets.
Return on invested capital (ROIC)-19.4%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%.
R&D / revenue9.0%Research and development expense / revenue.
Stock-based pay / revenue0.6%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue12.9%Capital expenditures / revenue.
D&A / revenue3.8%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y8.4%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y6.1%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y1.9%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y-15.5%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-6.0%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y-8.9%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y-11.8%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-15.0%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y-11.0%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y1.1%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-6.5%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y-5.6%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y-1.9%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-2.0%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y-1.5%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.89xCurrent assets / current liabilities.
Quick ratio0.60x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.53x(Cash + short-term investments) / current liabilities.
Liabilities / assets37.0%Total liabilities / total assets.
Working capital$100.2MCurrent assets - current liabilities.
Goodwill and intangibles / assets5.5%(Goodwill + intangible assets) / total assets.
Tangible book value$201.4MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.58xRevenue / average total assets.
Fixed asset turnover6.89xRevenue / average property, plant and equipment.
Inventory turnover4.20xCost of revenue / average inventory.
Days inventory87 days365 x average inventory / cost of revenue.
Receivables turnover20.8xRevenue / average receivables.
Days sales outstanding18 days365 x average receivables / revenue.

Per share

MetricValueHow it is calculated
Revenue per share$2.80Revenue / diluted weighted shares.
FCF per share-$0.55Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.19Cash from operations / diluted weighted shares.
Book value per share$2.85Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$2.59Tangible book value / shares outstanding.
Cash per share$0.77(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$270.8MShare price x shares outstanding.
Enterprise value$211.0MMarket cap + total debt - cash - short-term investments.
P/S1.24xMarket cap / revenue.
P/B1.22xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book1.34xMarket cap / tangible book value, when positive.
EV/Sales0.97xEnterprise value / revenue.
FCF yield-15.9%Free cash flow / market cap.
Earnings yield-12.8%Net income / market cap (the inverse of P/E).
Dividend yield1.0%Dividends paid over the period / market cap.
Shareholder yield1.8%(Dividends paid + share buybacks) / market cap.
What was So-Young International Inc.'s revenue in fiscal 2025?

So-Young International Inc. reported revenue of $217.8M for fiscal 2025, 8.4% higher than the year before.

Was So-Young International Inc. profitable in fiscal 2025?

No. It reported a net loss of $34.6M.

How much free cash flow did So-Young International Inc. generate in fiscal 2025?

Cash from operations of $15.1M minus capital expenditures of $28.1M left free cash flow of -$43.2M.

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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