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Financial statements

Yatsen Holding Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data Yatsen Holding 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

FY2020FY2021FY2022FY2023FY2024FY2025
Revenue802916537481465615
Cost of revenue286305172127106134
Gross profit516612365354359481
Research and development10.222.318.415.71519.6
Selling and marketing523629338314311408
General and administrative32814810470.660.943.4
Operating expenses927867500483472507
Operating income-411-255-135-129-113-26.6
Other non-operating income4.36157.546.096.68
Pre-tax income-411-243-119-106-97.7-13.2
Income tax1.07-0.150.39-0.45-0.42-0.02
Net income to minority interests-0.09-0.99-0.86-0.77-0.28-1.65
Net income-412-242-118-748-97-11.6
EBITDA-400-234-118-121-108-21.3
EPS, basic-0.73-0.10-0.05-0.05-0.05-0.01
EPS, diluted-0.73-0.10-0.05-0.05-0.05-0.01
Shares, basic (weighted)8342,5272,3732,1962,0251,863
Shares, diluted (weighted)8342,5272,3732,1962,0251,863

Balance sheet

FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents878492219118112109
Short-term investments15617273.935.2
Receivables64.355.829.12829.431.6
Inventory94.510961.449.652.972.7
Other current assets46.757.542.542.852.364.5
Total current assets1,086715509416322319
Property, plant and equipment43.738.5119.1410.211
Lease right-of-use assets82.366.419.316.120.224.9
Goodwill3.1613612478.421.222.2
Intangible assets2911710094.676.776.9
Long-term investments5.345572.987.19193.5
Other non-current assets23.312.67.673.822.832.05
Total assets1,2731,141850705544550
Accounts payable71.537.817.414.99.88
Accrued liabilities63.158.146.955.16349.9
Deferred revenue0.953.252.415.862.684.12
Total current liabilities17313885.386.187.788
Lease liabilities47.832.47.689.551517.6
Total liabilities221198116116119121
Paid-in capital1,7111,8361,7451,7271,6811,758
Retained earnings-650-907-957-1,035-1,104-1,164
Treasury stock-0-3.5-97-122-175-179
Other comprehensive income-14.9-40.1-10.88.4811.910.7
Shareholders' equity1,050888684582419431
Minority interests2.311.530.46-0.24-0.45-1.62
Total equity1,052890685582418429
Total liabilities and equity1,2731,141850705544550

Cash flow statement

FY2020FY2021FY2022FY2023FY2024FY2025
Net income-412-243-119-13.2-97.3-13.2
Depreciation and amortization11.420.516.57.565.215.27
Stock-based compensation29183.249.410.912.58.44
Deferred income tax0.53-0.85-1.21-1.22-1.180.21
Change in receivables-23.615.722.5-0.63-2.24-0.58
Change in inventory-20.6-17.340.315.4-1.53-17.8
Change in payables10.1-38.4-17.5-1.99-4.6
Cash from operations-151-16019.7-15.1-33.4-13.5
Capital expenditures-34.6-22.2-7.36-6.15-7.23-6.02
Acquisitions-0.49-155-0.31
Purchases of investments-351-330-180-86.1
Cash from investing-78-233-168-36.781.135.3
Stock issued6710.280.691.590.79
Share buybacks-75.3-2.38-94.9-30-55.6-15.9
Cash from financing1,024-0.27-94.9-48.2-54-21.7
Net change in cash775-407-230-98.1-5.58-1.42
Free cash flow-185-18212.4-21.3-40.6-19.6
Interest paid0.01
Income taxes paid9.110.970.891.090.40.7

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $2.54 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin78.2%Gross profit / revenue.
Operating margin-4.3%Operating income / revenue.
EBITDA margin-3.5%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-2.2%Pre-tax income / revenue.
Net margin-1.9%Net income / revenue.
FCF margin-3.2%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-2.2%Cash from operations / revenue.
Return on equity (ROE)-2.7%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-2.1%Net income / average total assets.
Return on invested capital (ROIC)-6.7%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 / revenue3.2%Research and development expense / revenue.
Stock-based pay / revenue1.4%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue1.0%Capital expenditures / revenue.
D&A / revenue0.9%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y32.2%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y4.6%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y-5.2%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y34.1%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y9.6%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-1.4%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y2.9%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-14.3%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-16.3%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-13.5%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-15.5%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-8.0%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-7.8%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, 5y17.4%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 ratio3.63xCurrent assets / current liabilities.
Quick ratio2.00x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio1.64x(Cash + short-term investments) / current liabilities.
Liabilities / assets22.0%Total liabilities / total assets.
Working capital$231.5MCurrent assets - current liabilities.
Goodwill and intangibles / assets18.0%(Goodwill + intangible assets) / total assets.
Tangible book value$331.5MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.12xRevenue / average total assets.
Fixed asset turnover58.0xRevenue / average property, plant and equipment.
Inventory turnover2.13xCost of revenue / average inventory.
Days inventory171 days365 x average inventory / cost of revenue.
Receivables turnover20.2xRevenue / average receivables.
Days sales outstanding18 days365 x average receivables / revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.01Net 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-$0.01Net income per basic share, as reported (split-adjusted).
Revenue per share$0.33Revenue / diluted weighted shares.
FCF per share-$0.01Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.01Cash from operations / diluted weighted shares.
Book value per share$0.23Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.18Tangible book value / shares outstanding.
Cash per share$0.08(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$238.4MShare price x shares outstanding.
Enterprise value$93.8MMarket cap + total debt - cash - short-term investments.
P/S0.39xMarket cap / revenue.
P/B0.55xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.72xMarket cap / tangible book value, when positive.
EV/Sales0.15xEnterprise value / revenue.
FCF yield-8.2%Free cash flow / market cap.
Earnings yield-4.9%Net income / market cap (the inverse of P/E).
Shareholder yield6.7%(Dividends paid + share buybacks) / market cap.
What was Yatsen Holding Ltd's revenue in fiscal 2025?

Yatsen Holding Ltd reported revenue of $614.6M for fiscal 2025, 32.2% higher than the year before.

Was Yatsen Holding Ltd profitable in fiscal 2025?

No. It reported a net loss of $11.6M.

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

Cash from operations of $13.5M minus capital expenditures of $6.0M left free cash flow of -$19.6M.

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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