Press Release: So-Young Reports Unaudited First Quarter 2025 Financial Results

Dow Jones
May 16

BEIJING, May 16, 2025 /PRNewswire/ -- So-Young International Inc. (Nasdaq: SY) ("So-Young" or the "Company"), the leading aesthetic treatment platform in China connecting consumers with online services and offline treatments, today announced its unaudited financial results for the first quarter ended March 31, 2025.

First Quarter 2025 Financial Highlights

   -- Total revenues were RMB297.3 million (US$41.0 million[1]), compared with 
      RMB318.3 million in the corresponding period of 2024, at the high-end of 
      its previous guidance range. 
 
   -- Net loss attributable to So-Young International Inc. was RMB33.1 million 
      (US$4.6 million), compared with net loss attributable to So-Young 
      International Inc. of RMB21.2 million in the same period of 2024. 
 
   -- Non-GAAP net loss attributable to So-Young International Inc.[2] was 
      RMB31.5 million (US$4.3 million), compared with non-GAAP net income 
      attributable to So-Young International Inc. of RMB4.1 million in the same 
      period of 2024. 

First Quarter 2025 Operational Highlights

   -- The aggregate value of medical aesthetic treatment transactions 
      facilitated by So-Young's platform was RMB303.2 million, compared with 
      RMB367.1 million in the same period of 2024. 
 
   -- Number of verified paid visits for the quarter reached over 45,500, 
      compared with approximately 4,600 in the same period of 2024. The number 
      of verified paid aesthetic treatments performed surpassed 92,900, 
      compared with approximately 8,500 in the same period of 2024. 
 
   -- The number of active users, defined as those who visited the aesthetic 
      centers at least once during the 12-month period ending on March 31, 
      2025, exceeded 75,700, compared with approximately 8,000 users during the 
      corresponding period in 2024. 
 
   -- As of March 31, 2025, So-Young had 23 aesthetic centers in nine major 
      cities, including Beijing, Shanghai, Guangzhou, Shenzhen, Hangzhou, 
      Chengdu, Wuhan, Chongqing and Changsha, all of which are fully 
      operational. Among them, 18 centers have achieved positive monthly 
      operating cash flow. The following table shows the revenues generated by 
      So-Young aesthetic centers, categorized by their phase of development: 
 
Phase (The length of time    Number of    Revenue    Average Revenue per 
    since establishment)       Centers      (RMB)        Center (RMB) 
---------------------------  ----------  ----------  -------------------- 
Ramp-up (0-3 months)                  4   1,414,000               354,000 
---------------------------  ----------  ----------  -------------------- 
Growth (4-12 months)                 15  75,860,000             5,057,000 
---------------------------  ----------  ----------  -------------------- 
Maturity (over 12 months)             4  21,553,000             5,388,000 
---------------------------  ----------  ----------  -------------------- 
 
   -- The number of institutions So-Young served with supply chain solutions 
      for injectables grew to over 1,500 as of March 31, 2025. Shipments of 
      Elasty injectable products reached approximately 27,900 units in the 
      first quarter of 2025, compared with 24,500 in the same period of 2024. 

Mr. Xing Jin, Co-Founder and Chief Executive Officer of So-Young, commented, "Our branded aesthetic centers continue to generate strong growth momentum, achieving triple-digit year-over-year revenue growth. This performance demonstrates how our integrated transformation strategy is fulfilling untapped market needs and creating synergies across our core business lines. We are confident this momentum will continue as we scale, enabling us to address key customer pain points and elevate the overall medical aesthetic experience. The integration of our subsidiary, Wuhan Miracle Laser, has further strengthened our upstream capabilities, expanding our product pipeline and supporting the deployment of our branded devices across our offline network. These advancements enhance our ability to reduce costs while increasing customer spend and fostering long-term loyalty. We remain focused on expanding the density of our aesthetic centers to deliver high-quality, cost-effective, and reliable medical aesthetic solutions to more consumers."

Mr. Hui Zhao, Chief Financial Officer of So-Young, added, "We are encouraged to see our aesthetic center business emerge as a new growth driver, showcasing our ability to commercialize an innovative business model and set new industry benchmarks. While our near-term financial results reflect ongoing strategic investments to support long-term sustainable growth, we remain committed to disciplined expansion and continuous operational improvements across our existing aesthetic centers."

 
([1]) This press release contains translations of certain Renminbi (RMB) 
amounts into U.S. dollars (US$) solely for the convenience of the reader. 
Unless otherwise specified, all translations of Renminbi amounts into U.S. 
dollar amounts in this press release are made at RMB7.2567 to US$1.00, which 
was the U.S. dollars middle rate announced by the Board of Governors of the 
Federal Reserve System of the United States on March 31, 2025. 
([2]) Non-GAAP net income/(loss) attributable to So-Young International Inc. 
is defined as net income/(loss) attributable to So-Young International 
Inc. excluding share-based compensation expenses, impairment of goodwill 
attributable to So-Young International Inc., impairment of long-term 
investment attributable to So-Young International Inc., allowance for credit 
loss from loans to investees attributable to So-Young International Inc., 
gain/(loss) on disposal of long-term investment and fair value change of 
long-term investment attributable to So-Young International Inc., and tax 
effects on non-GAAP adjustments. See "Reconciliation of GAAP and Non-GAAP 
Results" at the end of this press release. 
 

First Quarter 2025 Financial Results

Revenues

Total revenues were RMB297.3 million (US$41.0 million), a decrease of 6.6% from RMB318.3 million in the same period of 2024. The decrease was primarily due to a decrease in the number of medical service providers subscribing to information services on So-Young's platform.

   -- Information, reservation services and other revenues were RMB142.9 
      million (US$19.7 million), a decrease of 34.1% from RMB216.6 million in 
      the same period of 2024. The decrease was primarily due to a decrease in 
      the number of medical service providers subscribing to information 
      services on So-Young's platform. 
 
   -- Aesthetic treatment services[3] revenues were RMB98.8 million (US$13.6 
      million), an increase of 551.4% from RMB15.2 million in the same period 
      of 2024. The increase was primarily due to the business extension of the 
      branded aesthetic centers. 
 
   -- Sales of medical products and maintenance services were RMB55.6 million 
      (US$7.7 million), a decrease of 35.7% from RMB86.5 million in the same 
      period of 2024, primarily due to a decrease in the order volume of 
      medical equipment. 

Cost of Revenues

Cost of revenues was RMB151.4 million (US$20.9 million), an increase of 29.1% from RMB117.3 million in the first quarter of 2024. The increase was primarily due to business extension of the branded aesthetic centers. Cost of revenues included share-based compensation expenses of RMB0.0 million (US$0.0 million), compared with RMB0.1 million in the corresponding period of 2024.

   -- Cost of information, reservation services and others[4] were RMB40.7 
      million (US$5.6 million), a decrease of 34.1% from RMB61.8 million in the 
      first quarter of 2024. The decrease was primarily due to a decrease in 
      the cost of services associated with So-Young Prime. 
 
   -- Cost of aesthetic treatment services were RMB80.3 million (US$11.1 
      million), an increase of 547.6% from RMB12.4 million in the first quarter 
      of 2024. The increase was primarily due to the business extension of the 
      branded aesthetic centers. 
 
   -- Cost of medical products sold and maintenance services were RMB30.4 
      million (US$4.2 million), a decrease of 29.4% from RMB43.1 million in the 
      first quarter of 2024. The decrease was primarily due to a decrease in 
      costs associated with the sales of medical equipment. 
 
([3]) Since the fourth quarter of 2024, in light of the better monitoring 
business development of branded aesthetic centers, the previous line item 
information services and others was separated into two line items, which are 
aesthetic treatment services and information services and others. And the 
Company grouped the revenue generated from information services and others and 
reservation services, which is renamed as information, reservation services 
and others. 
The revenue generated from aesthetic treatment services was previously 
reported in line item of information services and others. The information, 
reservation services and others for the first quarter of 2024 have also been 
retrospectively updated. The amount reclassified from previous line item 
information services and others to aesthetic treatment services is RMB15.2 
million for the first quarter of 2024. 
([4]) Since the fourth quarter of 2024, the previous line item cost of 
services and others was separated into two line items, which are cost of 
aesthetic treatment services and cost of information, reservation services and 
others. Cost of aesthetic treatment services primarily consists of 
expenditures relating to aesthetic treatment services in branded aesthetic 
centers, and the remaining cost of services and others is reclassified into 
cost of information, reservation services and others. The cost of aesthetic 
treatment services and cost of information, reservation services and others 
for the first quarter of 2024 have also been retrospectively reclassified. 
 

Operating Expenses

Total operating expenses were RMB189.3 million (US$26.1 million), a decrease of 20.4% from RMB237.8 million in the first quarter of 2024.

   -- Sales and marketing expenses were RMB103.4 million (US$14.3 million), a 
      decrease of 8.7% from RMB113.3 million in the first quarter of 2024. The 
      decrease was mainly due to a decrease in expenses associated with 
      branding and user acquisition activities. Sales and marketing expenses 
      included share-based compensation expenses of RMB0.1 million (US$0.0 
      million) in the first quarter of 2025, compared with RMB0.1 million in 
      the corresponding period of 2024. 
 
   -- General and administrative expenses were RMB53.7 million (US$7.4 million), 
      a decrease of 36.7% from RMB85.0 million in the first quarter of 2024. 
      The decrease was primarily due to a decrease in share-based compensation 
      expenses. General and administrative expenses included share-based 
      compensation expenses of RMB1.4 million (US$0.2 million) in the first 
      quarter of 2025, compared with RMB24.5 million in the corresponding 
      period of 2024. 
 
   -- Research and development expenses were RMB32.1 million (US$4.4 million), 
      a decrease of 18.9% from RMB39.6 million in the first quarter of 2024. 
      The decrease was primarily attributable to improvements in staff 
      efficiency. Research and development expenses included share-based 
      compensation expenses of RMB0.1 million (US$0.0 million) in the first 
      quarter of 2025, compared with RMB0.8 million in the corresponding period 
      of 2024. 

Income Tax Benefits

Income tax benefits were RMB1.6 million (US$0.2 million), compared with income tax benefits of RMB2.6 million in the same period of 2024.

Net Loss Attributable to So-Young International Inc.

Net loss attributable to So-Young International Inc. was RMB33.1 million (US$4.6 million), compared with a net loss attributable to So-Young International Inc. of RMB21.2 million in the first quarter of 2024.

Non-GAAP Net (Loss)/Income Attributable to So-Young International Inc.

Non-GAAP net loss attributable to So-Young International Inc., which excludes the impact of share-based compensation expenses, was RMB31.5 million (US$4.3 million), compared with RMB4.1 million non-GAAP net income attributable to So-Young International Inc. in the same period of 2024.

Basic and Diluted Loss per ADS

Basic and diluted loss per ADS attributable to ordinary shareholders were RMB0.32 (US$0.04) and RMB0.32 (US$0.04), respectively, compared with basic and diluted loss per ADS attributable to ordinary shareholders of RMB0.21 and RMB0.21, respectively, in the same period of 2024.

Cash and Cash Equivalents, Restricted Cash and Term Deposits, Term Deposits and Short-Term Investments

As of March 31, 2025, cash and cash equivalents, restricted cash and term deposits, term deposits and short-term investments were RMB1,106.2 million (US$152.4 million), compared with RMB1,253.2 million as of December 31, 2024.

Business Outlook

For the second quarter of 2025, So-Young expects aesthetic treatment services revenues to be between RMB120.0 million (US$16.5 million) and RMB140.0 million (US$19.3 million), representing a 337.3% to 410.1% increase from the same period in 2024. The above outlook is based on the current market conditions and reflects the Company's preliminary estimates of market and operating conditions, as well as customer demand, which are all subject to change.

Non-GAAP Financial Measures

To supplement the financial measures prepared in accordance with generally accepted accounting principles in the United States, or GAAP, this press release presents non-GAAP income/(loss) from operations and non-GAAP net income/(loss) attributable to So-Young International Inc. by excluding share-based compensation expenses and impairment of goodwill from income/(loss) from operations, and excluding share-based compensation expenses, impairment of goodwill, impairment of long-term investment, allowance for credit loss from loans to investees, gain/(loss) on disposal of long-term investment and fair value change of long-term investment and tax effects on non-GAAP adjustments from net income/(loss) attributable to So-Young International Inc., respectively. Starting from the fourth quarter of 2024, the Company newly included impairment of long-term investment, allowance for credit loss from loans to investees, gain/(loss) on disposal of long-term investment and fair value change of long-term investment and tax effects on non-GAAP adjustments as additional adjustments in its non-GAAP financial measures, which may result in differences from previously disclosed non-GAAP figures.

The Company believes these non-GAAP financial measures are important to help investors understand the Company's operating and financial performance, compare business trends among different reporting periods on a consistent basis and assess the Company's core operating results, as they exclude certain expenses (i) that are not expected to result in cash payments or (ii) that are non-recurring in nature or may not be indicative of the Company's core operating results and business outlook. The use of the above non-GAAP financial measures has certain limitations. Share-based compensation expenses, the impairment of goodwill, impairment of long-term investment and allowance for credit loss from loans to investees are non-cash in nature. Gain/(loss) on disposal of long-term investment and fair value change of long-term investment are non-recurring in nature. And, in substance, both impairment of long-term investment and allowance for credit loss from loans to investees are impairment of investment. All these are not reflected in the presentation of the non-GAAP financial measures, but should be considered in the overall evaluation of the Company's results. The Company compensates for these limitations by providing the relevant disclosure of its share-based compensation expenses, impairment of goodwill, impairment of long-term investment, allowance for credit loss from loans to investees, gain/(loss) on disposal of long-term investment and fair value change of long-term investment and tax effects on non-GAAP adjustments in the reconciliations to the most directly comparable GAAP financial measures, which should be considered when evaluating the Company's performance. These non-GAAP financial measures should be considered in addition to financial measures prepared in accordance with GAAP, but should not be considered a substitute for, or superior to, financial measures prepared in accordance with GAAP. Reconciliation of each of these non-GAAP financial measures to the most directly comparable GAAP financial measure is set forth at the end of this release.

Conference Call Information

So-Young's management will hold an earnings conference call on Friday, May 16, 2025, at 7:30 AM U.S. Eastern Time (7:30 PM on the same day, Beijing/Hong Kong Time). Dial-in details for the earnings conference call are as follows:

 
International:    +1-412-902-4272 
Mainland China:   4001-201203 
US:               +1-888-346-8982 
Hong Kong:        +852-301-84992 
Passcode:         So-Young International Inc. 
 

A telephone replay will be available two hours after the conclusion of the conference call through 23:59 U.S. Eastern Time, May 23, 2025. The dial-in details are:

 
International:   +1-412-317-0088 
US:              +1-877-344-7529 
Passcode:        5245284 
 

Additionally, a live and archived webcast of this conference call will be available at http://ir.soyoung.com.

About So-Young International Inc.

So-Young International Inc. (Nasdaq: SY) ("So-Young" or the "Company") is the leading aesthetic treatment platform in China connecting consumers with online services and offline treatments. The Company provides access to aesthetic treatments through its online platform and branded aesthetic centers, offering curated treatment information, facilitating online reservations, delivering high-quality treatments, and developing, producing and distributing optoelectronic medical equipment and injectable products. With its strong brand recognition, digital reach, affordable treatments and efficient supply chain, So-Young is well-positioned to serve its audience over the long term and grow along the medical aesthetic value chain.

Safe Harbor Statement

This announcement contains forward-looking statements. These statements are made under the "safe harbor" provisions of the U.S. Private Securities Litigation Reform Act of 1995. These forward-looking statements can be identified by terminology such as "will," "expects," "anticipates," "future," "intends," "plans," "believes," "estimates," "confident" and similar statements. Among other things, the Financial Guidance and quotations from management in this announcement, as well as So-Young's strategic and operational plans, contain forward-looking statements. So-Young may also make written or oral forward-looking statements in its periodic reports to the U.S. Securities and Exchange Commission, in its annual report to shareholders, in press releases and other written materials and in oral statements made by its officers, directors or employees to third parties. Statements that are not historical facts, including but not limited to statements about So-Young's beliefs and expectations, are forward-looking statements. Forward looking statements involve inherent risks and uncertainties. A number of factors could cause actual results to differ materially from those contained in any forward-looking statement, including but not limited to the following: So-Young's strategies; So-Young's future business development, financial condition and results of operations; So-Young's ability to retain and increase the number of users and medical service providers, and expand its service offerings; competition in the online medical aesthetic service industry; changes in So-Young's revenues, costs or expenditures; Chinese governmental policies

and regulations relating to the online medical aesthetic service industry, general economic and business conditions globally and in China; and assumptions underlying or related to any of the foregoing. Further information regarding these and other risks is included in the Company's filings with the Securities and Exchange Commission. All information provided in this press release and in the attachments is as of the date of the press release, and So-Young undertakes no duty to update such information, except as required under applicable law.

For more information, please contact:

So-Young

Investor Relations

Ms. Mona Qiao

Phone: +86-10-8790-2012

E-mail: ir@soyoung.com

Christensen

In China

Ms. Dee Wang

Phone: +86-10-5900-1548

E-mail: dee.wang@christensencomms.com

In US

Ms. Linda Bergkamp

Phone: +1-480-614-3004

Email: linda.bergkamp@christensencomms.com

 
                       SO-YOUNG INTERNATIONAL INC. 
             UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS 
       (Amounts in thousands, except for share and per share data) 
 
                                                      As of 
                                        ---------------------------------- 
                                        December 31,  March 31,  March 31, 
                                            2024        2025       2025 
                                        ------------  ---------  --------- 
                                            RMB          RMB        US$ 
Assets 
Current assets: 
Cash and cash equivalents                    587,749    444,730     61,285 
Restricted cash and term deposits             66,367     86,230     11,883 
Trade receivables                             98,774     91,511     12,611 
Inventories                                  151,754    175,301     24,157 
Receivables from online payment 
 platforms                                    24,255     27,733      3,822 
Amounts due from related parties               1,218        723        100 
Term deposits and short-term 
 investments                                 599,041    575,234     79,269 
Prepayment and other current assets          195,202    215,628     29,714 
                                        ------------  ---------  --------- 
Total current assets                       1,724,360  1,617,090    222,841 
                                        ------------  ---------  --------- 
Non-current assets: 
Long-term investments                        280,281    277,443     38,233 
Intangible assets                            126,615    127,976     17,636 
Goodwill                                         684        684         94 
Property and equipment, net                  155,352    169,776     23,396 
Deferred tax assets                           84,950     84,870     11,695 
Operating lease right-of-use assets          162,764    181,065     24,951 
Other non-current assets                     200,152    185,606     25,577 
                                        ------------  ---------  --------- 
Total non-current assets                   1,010,798  1,027,420    141,582 
                                        ------------  ---------  --------- 
Total assets                               2,735,158  2,644,510    364,423 
                                        ============  =========  ========= 
 
Liabilities 
Current liabilities: 
Dividend payable                                  --     19,036      2,623 
Short-term borrowings                         69,771     59,720      8,230 
Taxes payable                                 61,862     53,292      7,344 
Contract liabilities                          76,579     74,416     10,255 
Salary and welfare payables                  111,396     55,453      7,642 
Amounts due to related parties                   477        569         78 
Accrued expenses and other current 
 liabilities                                 265,216    272,981     37,616 
Operating lease liabilities-current           44,905     51,876      7,149 
                                        ------------  ---------  --------- 
Total current liabilities                    630,206    587,343     80,937 
                                        ------------  ---------  --------- 
Non-current liabilities: 
Operating lease liabilities-non 
 current                                     125,200    135,662     18,695 
Deferred tax liabilities                      19,758     19,095      2,631 
Other non-current liabilities                  1,264      1,504        207 
                                        ------------  ---------  --------- 
Total non-current liabilities                146,222    156,261     21,533 
                                        ------------  ---------  --------- 
Total liabilities                            776,428    743,604    102,470 
                                        ============  =========  ========= 
 
 
                       SO-YOUNG INTERNATIONAL INC. 
       UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Continued) 
       (Amounts in thousands, except for share and per share data) 
 
Shareholders' equity: 
Treasury stock                             (376,690)  (382,718)   (52,740) 
Class A ordinary shares (US$0.0005 par 
 value; 750,000,000   shares authorized 
 as of December 31, 2024 and March 31, 
   2025; 77,897,969 and 65,659,510 shares 
 issued and   outstanding as of December 
 31, 2024, 78,022,915 and   65,092,948 
 shares issued and outstanding as of 
 March 31,   2025, respectively)                 253        253         35 
Class B ordinary shares (US$ 0.0005 par 
 value; 20,000,000   shares authorized as 
 of December 31, 2024 and March 31, 
   2025; 12,000,000 shares issued and 
 outstanding as of   December 31, 2024 
 and March 31, 2025)                              37         37          5 
Additional paid-in capital                 3,069,799  3,052,436    420,637 
Statutory reserves                            40,552     40,552      5,588 
Accumulated deficit                        (926,390)  (959,528)  (132,226) 
Accumulated other comprehensive income        31,560     30,279      4,173 
                                           ---------  ---------  --------- 
Total So-Young International Inc. 
 shareholders' equity                      1,839,121  1,781,311    245,472 
                                           ---------  ---------  --------- 
Non-controlling interests                    119,609    119,595     16,481 
Total shareholders' equity                 1,958,730  1,900,906    261,953 
                                           ---------  ---------  --------- 
 
Total liabilities and shareholders' 
 equity                                    2,735,158  2,644,510    364,423 
                                           =========  =========  ========= 
 
 
                      SO-YOUNG INTERNATIONAL INC. 
       UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS 
      (Amounts in thousands, except for share and per share data) 
 
                                    For the Three Months Ended 
                           --------------------------------------------- 
                           March 31,  December 31,  March 31,  March 31, 
                              2024         2024        2025       2025 
                           ---------  ------------  ---------  --------- 
                              RMB         RMB          RMB        US$ 
 
Revenues: 
Information, reservation 
 services and others         216,641       201,512    142,853     19,686 
Aesthetic treatment 
 services                     15,171        81,267     98,827     13,619 
Sales of medical products 
 and maintenance 
 services                     86,470        86,432     55,590      7,661 
                           ---------  ------------  ---------  --------- 
Total revenues               318,282       369,211    297,270     40,966 
Cost of revenues: 
Cost of information, 
 reservation services and 
 others                     (61,827)      (44,518)   (40,726)    (5,612) 
Cost of aesthetic 
 treatment services         (12,395)      (65,208)   (80,264)   (11,061) 
Cost of medical products 
 sold and maintenance 
 services                   (43,093)      (43,325)   (30,425)    (4,193) 
                           ---------  ------------  ---------  --------- 
Total cost of revenues     (117,315)     (153,051)  (151,415)   (20,866) 
                           ---------  ------------  ---------  --------- 
Gross profit                 200,967       216,160    145,855     20,100 
Operating expenses: 
Sales and marketing 
 expenses                  (113,256)     (134,045)  (103,417)   (14,251) 
General and 
 administrative expenses    (84,953)      (98,420)   (53,743)    (7,406) 
Research and development 
 expenses                   (39,591)      (42,753)   (32,109)    (4,425) 
Impairment of goodwill            --     (540,009)         --         -- 
                           ---------  ------------  ---------  --------- 
Total operating expenses   (237,800)     (815,227)  (189,269)   (26,082) 
                           ---------  ------------  ---------  --------- 
Loss from operations        (36,833)     (599,067)   (43,414)    (5,982) 
Other income/(expenses): 
Investment income/(loss), 
 net                           2,099         7,623      (785)      (108) 
Interest income, net          12,313         8,237      7,025        968 
Exchange gains/(losses)          394         (763)         25          3 
Impairment of long-term 
investment                        --       (7,350)         --         -- 
Share of losses of equity 
 method investee             (3,996)       (3,413)    (2,442)      (337) 
Others, net                    3,280      (11,103)      4,834        666 
                           ---------  ------------  ---------  --------- 
Loss before tax             (22,743)     (605,836)   (34,757)    (4,790) 
Income tax 
 benefits/(expenses)           2,557       (2,126)      1,605        221 
                           ---------  ------------  ---------  --------- 
Net loss                    (20,186)     (607,962)   (33,152)    (4,569) 
Net (income)/loss 
 attributable to 
 noncontrolling 
 interests                   (1,054)           386         14          2 
                           ---------  ------------  ---------  --------- 
Net loss attributable to 
 So-Young International 
 Inc.                       (21,240)     (607,576)   (33,138)    (4,567) 
                           =========  ============  =========  ========= 
 
 
                      SO-YOUNG INTERNATIONAL INC. 
 UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Continued) 
      (Amounts in thousands, except for share and per share data) 
 
                                  For the Three Months Ended 
                       ------------------------------------------------- 
                       March 31,   December 31,  March 31,    March 31, 
                          2024         2024         2025         2025 
                       ----------  ------------  ----------  ----------- 
                          RMB          RMB          RMB          US$ 
 
Net loss per ordinary 
share 
Net loss per ordinary 
 share attributable 
 to ordinary 
 shareholder - basic       (0.27)        (7.70)      (0.42)       (0.06) 
Net loss per ordinary 
 share attributable 
 to ordinary 
 shareholder - 
 diluted                   (0.27)        (7.70)      (0.42)       (0.06) 
Net loss per ADS 
 attributable to 
 ordinary 
 shareholders - basic 
 (13 ADS represents 
 10 Class A ordinary 
 shares)                   (0.21)        (5.92)      (0.32)       (0.04) 
Net loss per ADS 
 attributable to 
 ordinary 
 shareholders - 
 diluted (13 ADS 
 represents 10 Class 
 A ordinary shares)        (0.21)        (5.92)      (0.32)       (0.04) 
Weighted average 
 number of ordinary 
 shares used in 
 computing 
 earnings/(loss) per 
 share, basic*         79,551,454    78,905,617  78,562,865   78,562,865 
Weighted average 
 number of ordinary 
 shares used in 
 computing 
 earnings/(loss) per 
 share, diluted*       79,551,454    78,905,617  78,562,865   78,562,865 
 
Share-based 
compensation expenses 
included in: 
Cost of revenues               55          (34)        (30)          (4) 
Sales and marketing 
 expenses                    (53)         (239)       (130)         (18) 
General and 
 administrative 
 expenses                (24,453)       (1,731)     (1,404)        (193) 
Research and 
 development 
 expenses                   (843)         (211)        (93)         (13) 
 
* Both Class A and Class B ordinary shares are included in the 
calculation of the weighted average number of ordinary shares 
outstanding, basic and diluted. 
 
 
                      SO-YOUNG INTERNATIONAL INC. 
              Reconciliation of GAAP and Non-GAAP Results 
      (Amounts in thousands, except for share and per share data) 
 
                                    For the Three Months Ended 
                           --------------------------------------------- 
                           March 31,  December 31,  March 31,  March 31, 
                              2024        2024         2025       2025 
                           ---------  ------------  ---------  --------- 
                              RMB         RMB          RMB        US$ 
 
GAAP loss from operations   (36,833)     (599,067)   (43,414)    (5,982) 
Add back: Share-based 
 compensation expenses        25,294         2,215      1,657        228 
Add back: Impairment of 
goodwill                          --       540,009         --         -- 
Non-GAAP loss from 
 operations                 (11,539)      (56,843)   (41,757)    (5,754) 
                           =========  ============  =========  ========= 
 
 
GAAP net loss 
 attributable to So-Young 
 International Inc.         (21,240)     (607,576)   (33,138)    (4,567) 
Add back: Share-based 
 compensation expenses        25,294         2,215      1,657        228 
Add back: Impairment of 
goodwill attributable to 
So-Young International 
Inc.                              --       540,009         --         -- 
Add back: Impairment of 
long-term investment 
attributable to So-Young 
International Inc.                --         7,350         --         -- 
Add back: Allowance for 
credit loss from loans to 
investees attributable to 
So-Young International 
Inc.                              --        13,843         --         -- 
Reversal: Gain on 
disposal of long-term 
investment and fair value 
change of long- term 
investment attributable 
to So-Young International 
Inc.                              --       (7,791)         --         -- 
Reversal: Tax effects on 
non-GAAP adjustments (1)          --       (1,276)         --         -- 
Non-GAAP net 
 income/(loss) 
 attributable to So-Young 
 International Inc.            4,054      (53,226)   (31,481)    (4,339) 
                           =========  ============  =========  ========= 
 
(1) To adjust the income tax effects of non-GAAP adjustments, which is 
primarily related to allowance for credit loss from loans to investees, 
gain/(loss) on disposal of long-term investment and fair value change of 
long-term investment. Other non-GAAP adjustment items have no tax 
effect, because full valuation allowances were provided for related 
deferred tax assets as it is more-likely-than-not they will not be 
realized. 
 

View original content:https://www.prnewswire.com/news-releases/so-young-reports-unaudited-first-quarter-2025-financial-results-302457679.html

SOURCE So-Young International Inc.

 

(END) Dow Jones Newswires

May 16, 2025 06:37 ET (10:37 GMT)

At the request of the copyright holder, you need to log in to view this content

Disclaimer: Investing carries risk. This is not financial advice. The above content should not be regarded as an offer, recommendation, or solicitation on acquiring or disposing of any financial products, any associated discussions, comments, or posts by author or other users should not be considered as such either. It is solely for general information purpose only, which does not consider your own investment objectives, financial situations or needs. TTM assumes no responsibility or warranty for the accuracy and completeness of the information, investors should do their own research and may seek professional advice before investing.

Most Discussed

  1. 1
     
     
     
     
  2. 2
     
     
     
     
  3. 3
     
     
     
     
  4. 4
     
     
     
     
  5. 5
     
     
     
     
  6. 6
     
     
     
     
  7. 7
     
     
     
     
  8. 8
     
     
     
     
  9. 9
     
     
     
     
  10. 10