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Financial statements

Zai Lab Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data Zai Lab 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

FY2017FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue0.131349144215267399460
Cost of revenue0.043.7516.752.27495.8147191
Gross profit0.099.2432.292.1141171252270
Research and development32.139.3120142223573286266235221
Selling, general and administrative6.381221.670.2111219259282299278
General and administrative6.3812
Operating income-38.5-51.4-142-203-302-700-404-367-282-229
Interest expense0.040.290.180002.255.21
Interest income0.40.533.268.235.122.1914.639.837.133
Other non-operating income0.530.060.947.42-10.23.117.015.33.54
Pre-tax income-37.5-50.4-139-195-269-704-443-335-257-178
Income tax00000000-2.93
Net income-37.5-50.4-139-195-269-704-443-335-257-176
EBITDA-38.3-50.8-140-199-297-694-396-358-270-214
EPS, basic-0.40-0.23-0.27-0.31-0.35-0.76-0.46-0.35-0.26-0.16
EPS, diluted-0.40-0.23-0.27-0.31-0.35-0.76-0.46-0.35-0.26-0.16
Shares, basic (weighted)93.32155206367779309589669891,095
Shares, diluted (weighted)93.32155206367779309589669891,095

Balance sheet

FY2017FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents83.92306375.94429641,008790450680
Short-term investments200200745445016.333010
Receivables0.093.795.1747.54059.285.2106
Inventory06.0113.11931.644.839.974.7
Other current assets0.140.955.756.7410.91835.72341.536.7
Total current assets84.12312692921,2161,5011,1249401,0501,019
Property, plant and equipment1.2511.920.521.429.243.157.953.74847.4
Lease right-of-use assets15.117.714.219.514.821.519.2
Intangible assets0.010.020.321.151.531.851.5113.45676.1
Long-term investments0.51.653.152.41.2815.66.439.223.12
Other non-current assets5.773.05
Total assets88.92503023551,2981,6101,2201,0361,1861,172
Accounts payable0.528.9737.422.762.612666113101142
Accrued liabilities0.571.613.79.5913.725.731.733.730.228.5
Short-term debt3.646.450132205
Total current liabilities5.1712.148.846.698193140203299416
Lease liabilities1113.49.6113.38.0513.713.4
Other non-current liabilities00.330.330
Total liabilities5.9514.550.960.5128230175240345457
Paid-in capital9.313454987351,8972,8262,8932,9753,2643,343
Retained earnings-60.2-111-250-445-714-1,418-1,861-2,196-2,453-2,629
Treasury stock0-4.28-11.9-20.8-20.8-29.1
Other comprehensive income-0.70.452.664.62-14.5-23.625.737.650.529.7
Shareholders' equity-51.62352512951,1691,3801,046796841716
Total equity-51.62352512951,1691,3801,046796841716
Total liabilities and equity88.92503023551,2981,6101,2201,0361,1861,172
Shares outstanding95.549357367587.89559609721,0781,106

Cash flow statement

FY2017FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income-37.5-50.4-139-195-269-704-443-335-257-176
Depreciation and amortization0.20.551.653.774.646.498.239.0311.915
Stock-based compensation4.939.9312.220.324.840.761.379.670.765.6
Change in receivables-0.09-3.7-1.38-42.34.33-20-27-18.9
Change in inventory-0-6-7.17-7.17-15.4-14.93.9-47
Change in payables-0.938.4428.5-14.84063.5-53.836.8-2.2119.9
Cash from operations-32.2-32.4-97.5-191-216-549-368-198-215-151
Capital expenditures-2.22-9.1-10-6.04-10.1-18.3-24.6-7.21-5.66-8.1
Purchases of investments-200-278-949-445-260-134-330-10
Cash from investing-2.73-10.4-213-14.9-555250420-10.8-375308
Stock issued0.070.21.066.667.42002170
Cash from financing1061881442191,132820-1.73-6.4335072.4
Net change in cash70.8146-16713.536652244.4-218-240230
Free cash flow-34.4-41.5-108-197-226-568-392-205-221-159
Interest paid0.040.290.190002.024.88

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $24.98 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin56.5%Gross profit / revenue.
Operating margin-58.7%Operating income / revenue.
EBITDA margin-55.9%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-42.4%Pre-tax income / revenue.
Net margin-41.9%Net income / revenue.
FCF margin-31.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-29.7%Cash from operations / revenue.
Return on equity (ROE)-31.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-17.5%Net income / average total assets.
R&D / revenue52.7%Research and development expense / revenue.
SG&A / revenue62.5%Selling, general and administrative expense / revenue.
Stock-based pay / revenue13.0%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue1.4%Capital expenditures / revenue.
D&A / revenue2.8%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y15.3%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y28.9%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y56.5%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y7.1%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y24.1%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y52.9%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-14.9%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-11.9%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-9.4%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y-1.1%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-1.3%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-2.0%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y10.7%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y4.6%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, 5y7.1%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 ratio2.13xCurrent assets / current liabilities.
Quick ratio1.60x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio1.44x(Cash + short-term investments) / current liabilities.
Liabilities / assets43.5%Total liabilities / total assets.
Interest coverage-44.1xOperating income / interest expense.
Working capital$485.5MCurrent assets - current liabilities.
Goodwill and intangibles / assets8.0%(Goodwill + intangible assets) / total assets.
Tangible book value$521.3MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.42xRevenue / average total assets.
Fixed asset turnover9.68xRevenue / average property, plant and equipment.
Inventory turnover2.15xCost of revenue / average inventory.
Days inventory170 days365 x average inventory / cost of revenue.
Receivables turnover6.46xRevenue / average receivables.
Days sales outstanding56 days365 x average receivables / revenue.
Days payables255 days365 x average accounts payable / cost of revenue.
Cash conversion cycle-29 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.17Net 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.
Revenue per share$0.40Revenue / diluted weighted shares.
FCF per share-$0.12Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.12Cash from operations / diluted weighted shares.
Book value per share$0.54Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.46Tangible book value / shares outstanding.
Cash per share$0.55(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$2.80BShare price x shares outstanding.
Enterprise value$2.19BMarket cap + total debt - cash - short-term investments.
P/S6.24xMarket cap / revenue.
P/B4.62xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book5.38xMarket cap / tangible book value, when positive.
EV/Sales4.86xEnterprise value / revenue.
FCF yield-5.0%Free cash flow / market cap.
Earnings yield-6.7%Net income / market cap (the inverse of P/E).
What was Zai Lab Ltd's revenue in fiscal 2025?

Zai Lab Ltd reported revenue of $460.2M for fiscal 2025, 15.3% higher than the year before.

Was Zai Lab Ltd profitable in fiscal 2025?

No. It reported a net loss of $175.5M.

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

Cash from operations of $150.8M minus capital expenditures of $8.1M left free cash flow of -$158.9M.

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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