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Financial statements

Uxin Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 7 fiscal years, taken from the XBRL data Uxin Ltd 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

FY2018FY2019FY2021FY2022FY2023FY2024FY2025
Revenue483228100258300190463
Cost of revenue16698.8103251296179432
Gross profit317129-2.497.533.7111.230.9
Research and development4820.111.35.715.494.681.77
Selling and marketing39217051.73534.42850
General and administrative25157.642.423.82424.612.8
Operating expenses69131411964.565.956.964.5
Operating income-374-185-84.3-44-52-43.3-24.8
Interest expense16.114.66.53.098.6713.5
Interest income2.146.890.580.090.020.01
Pre-tax income-222-195-112-22.6-21.4-52-37.5
Income tax2.13-0.370.010.040.050.040.01
Income from continuing operations-190-109-22.6-130
Net income to minority interests-2.3-0.21-0-00.39
Net income-222-285-64.3-22.6-20-51.6-39.7
EBITDA-361-172-77.3-41.8-50-41.6-23.4
EPS, basic-0.73-0.150.00
EPS, diluted-0.73-0.150.00
Shares, basic (weighted)4788871,1011,1681,3452,18562,756
Shares, diluted (weighted)4788871,3311,3551,3452,18562,756

Balance sheet

FY2018FY2019FY2021FY2022FY2023FY2024FY2025
Cash and equivalents11768.529.420.213.53.2311.9
Short-term investments86.9
Receivables7.526.40.380.130.120.290.66
Inventory2.821.9810.667.216.115.378
Other current assets60.822.816.514.28.949.9412.5
Total current assets9727091271384131.4106
Property, plant and equipment2915.84.475.459.2810.312.2
Lease right-of-use assets6.517.154.6712.323.338.7
Goodwill16.11.37
Intangible assets3.090.030
Long-term investments5139.14445.64238.7
Other non-current assets5.53.790.04
Total assets1,071772188197105289346
Accounts payable22.818.315.414.611.711.29.3
Accrued liabilities17418712010650.251.441.7
Deferred revenue16.87.783.56
Short-term debt9136.82.9140.4
Total current liabilities65042917520587.9123140
Long-term debt70.242.5
Lease liabilities1.445.251.7111.321.435.1
Total liabilities725705493353189309331
Total debt70.236.842.540.4
Paid-in capital1,8891,8732,0902,2492,2502,6222,770
Retained earnings-1,556-1,816-2,428-2,532-2,468-2,684-2,840
Other comprehensive income12.59.7833.245.532.131.233.6
Shareholders' equity34667.3-305-238-185-40.6-33
Minority interests-0.36-0.58-0.03-0.03-0.03-0.03
Total equity34666.7-305-238-185-40.6-33
Total liabilities and equity1,071772188197105289346
Shares outstanding881888

Cash flow statement

FY2018FY2019FY2021FY2022FY2023FY2024FY2025
Net income-224-285-64.3-22.6-20-51.2-37.5
Depreciation and amortization12.912.77.082.251.951.71.38
Stock-based compensation15314.4-2.924.196.8910.56.38
Deferred income tax-0.16-0.24
Change in inventory8.530.8-11.5-58.747.6-1.61-52.1
Change in payables95.396.8-54.1-42.1-29.84.5813.2
Cash from operations-332-171-171-133-36.6-36.3-72.1
Capital expenditures-19.5-6.71-0.06-2.94-4.83-1.76-3.07
Acquisitions-9.67
Cash from investing-215-69.467.6-2.65-4.66-1.57-3.03
Debt issued17645.610.8
Debt repaid-172-9.3-7.56-2.77-13.9
Stock issued1.8525.92.480.01052.6
Cash from financing62310.619.912134.928.483.2
Net change in cash74.2-230-15.4-6.26-9.618.18
Free cash flow-352-178-171-136-41.4-38.1-75.2
Interest paid4.6811.23.010.818.580.381.92
Income taxes paid0.671.1100.030.030.040.01

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $1.31 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin6.7%Gross profit / revenue.
Operating margin-5.4%Operating income / revenue.
EBITDA margin-5.1%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-8.1%Pre-tax income / revenue.
Net margin-8.6%Net income / revenue.
FCF margin-16.2%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-15.6%Cash from operations / revenue.
Return on assets (ROA)-11.5%Net income / average total assets.
R&D / revenue0.4%Research and development expense / revenue.
Stock-based pay / revenue1.4%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.7%Capital expenditures / revenue.
D&A / revenue0.3%Depreciation and amortization / revenue.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.76xCurrent assets / current liabilities.
Quick ratio0.09x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.08x(Cash + short-term investments) / current liabilities.
Liabilities / assets95.7%Total liabilities / total assets.
Interest coverage-1.84xOperating income / interest expense.
Working capital-$33.3MCurrent assets - current liabilities.
Tangible book value-$33.0MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.34xRevenue / average total assets.
Fixed asset turnover37.9xRevenue / average property, plant and equipment.
Inventory turnover5.54xCost of revenue / average inventory.
Days inventory66 days365 x average inventory / cost of revenue.
Receivables turnover702xRevenue / average receivables.
Days sales outstanding1 days365 x average receivables / revenue.
Days payables8 days365 x average accounts payable / cost of revenue.
Cash conversion cycle59 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted$0.00Net 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$0.00Net income per basic share, as reported (split-adjusted).
Revenue per share$0.01Revenue / diluted weighted shares.
FCF per share-$0.00Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.00Cash from operations / diluted weighted shares.
Book value per share-$0.00Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$0.00Tangible book value / shares outstanding.
Cash per share$0.00(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$288.2MShare price x shares outstanding.
Enterprise value$276.3MMarket cap + total debt - cash - short-term investments.
P/S0.62xMarket cap / revenue.
EV/Sales0.60xEnterprise value / revenue.
FCF yield-26.1%Free cash flow / market cap.
Earnings yield-13.8%Net income / market cap (the inverse of P/E).
What was Uxin Ltd's revenue in fiscal 2025?

Uxin Ltd reported revenue of $463.3M for fiscal 2025, 143.3% higher than the year before.

Was Uxin Ltd profitable in fiscal 2025?

No. It reported a net loss of $39.7M.

How much free cash flow did Uxin Ltd generate in fiscal 2025?

Cash from operations of $72.1M minus capital expenditures of $3.1M left free cash flow of -$75.2M.

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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