$VIPS Cashflow Statement | Understand Stock

$VIPS

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Financial Statements

Income Statement Balance Sheet Cashflow Statement

Consolidated statements of cash flows

In millions of CNY, except per-share amounts

	FY2025 12 months to Dec 31, 2025	FY2024 12 months to Dec 31, 2024	FY2023 12 months to Dec 31, 2023	FY2022 12 months to Dec 31, 2022	FY2021 12 months to Dec 31, 2021
Cash flows from operating activities:
Net income
Adjustments to reconcile net income to net cash by operating activities:
Provision for allowance for doubtful accounts
Changes of inventory write-down
Depreciation of property and equipment
Amortization of deferred income
Impairment of long-lived assets
Amortization of intangible assets
Amortization of land use rights
Deferred tax assets
Deferred tax liabilities
Loss (gain) on disposal of property and equipment and land use rights
Share based compensation expenses
Share of income of equity method investees
Impairment loss of other investments
Impairment loss of equity method investees
Goodwill impairment loss
Investment gain and revaluation of investments
Gain on disposal of equity method investees
Gain on disposal of subsidiaries
(Gain) loss on disposal of other investments
Non-cash lease expense
Changes in operating assets and liabilities:
Accounts receivables
Amounts due from related parties
Other receivables and prepayments
Other long-term assets
Interest receivables on short-term investments
Inventories
Dividends received from equity method investees
Accounts payable
Advances from customers
Accrued expenses and other current liabilities
Amounts due to related parties
Deferred income
Operating lease liabilities

Net cash generated from operating activities
Cash flows from investing activities:
Purchases of property and equipment
Purchases of land use rights
Government subsidies received for land use rights
Proceed from disposal of property and equipment and land use rights
Purchases of short-term investments
Proceed from disposal of investments
Payment for acquisition, net of cash acquired of RMB166,193, RMB nil and RMB nil in 2022, 2023 and 2024, respectively
Deposit paid for an equity method investee
Redemption of short-term investments upon maturities
Investments in equity method investees and other investments
Proceed from disposal of equity method investments and other investments
Deposit paid for equity method investments
Cash paid for loan originations
Cash received for disposal of subsidiaries
Net inflow (outflow) for disposal of subsidiaries
Cash received from loan repayments
Other investing activities
Net cash used in investing activities
Cash flows from financing activities:
Proceeds from bank and other borrowings
Repayment to bank and other borrowings
Borrowing from equity method investees
Repayment of loans from equity method investees
Repayment of loans from non-controlling interests shareholders
Borrowing from non-controlling interests shareholders
Capital contributions from non-controlling interests shareholders
Non-controlling Interests Other than VipShop Outlet REIT
VipShop Outlet REIT
Total capital contributions from non-controlling interests shareholders
Repurchase of ordinary shares
Cash paid to non-controlling interests shareholders for deregistration of subsidiaries
Acquisition of non-controlling interests
Dividend distribution to non-controlling interest shareholders
Dividend distribution to shareholders
Proceeds from issuance of ordinary shares upon exercise of share options
Net cash used in financing activities
Effect of exchange rate changes on cash, cash equivalents and restricted cash
Effect of exchange rate changes on cash, cash equivalents and restricted cash
Net increase (decrease) in cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash at beginning of the year
Cash, cash equivalents and restricted cash at end of the year
Supplemental disclosures of cash flow information:
Interest paid, net of amount capitalized
Income tax paid
Supplemental disclosure of non-cash activities:
Conversion of receivables due from the Group as additional capital contribution made by non-controlling interests shareholders (Note 18)
Reclassification of land use rights to assets held for sale
Reclassification of property and equipment to assets held for sale
Settlement for a loan due from an equity method investee at inventories received
Dividend from other investments as reinvestment (Note 10)
Disposal of an equity method investment at inventories received.
Settlement of loan received through acquisition of non-controlling interests
Capital contribution from non-controlling interests shareholders settled by dividend payable, net of tax of nil, RMB840 and nil in the years ended December 31, 2023, 2024 and 2025, respectively
Right-of-use assets obtained under operating lease

Reconciliation in amounts on the consolidated balance sheets:
Cash and cash equivalents
Restricted cash

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