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STATUTORY RESERVES AND RESTRICTED NET ASSETS | 12 Months Ended
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Dec. 31, 2025
STATUTORY RESERVES AND RESTRICTED NET ASSETS |
STATUTORY RESERVES AND RESTRICTED NET ASSETS | 28. STATUTORY RESERVES AND RESTRICTED NET ASSETS Pursuant to laws applicable to entities incorporated in the PRC, the Group’s subsidiaries in the PRC must make appropriations from after tax profit to statutory surplus reserve, which requires an annual appropriation of 10% of after tax profit (as determined under accounting principles generally accepted in the PRC at each year end) until the accumulative amount of statutory surplus reserve reaches 50% of a company’s registered capital. Subject to approval from the relevant authorities, the statutory surplus reserve may be used to offset losses or increase paid-in capital. During the years ended December 31, 2023, 2024 and 2025, appropriations to the statutory reserve have been made by the Group, which was RMB150.3 million, RMB115.9 million and RMB127.9 million, respectively. In addition, due to restrictions on the distribution of share capital from the Group’s PRC subsidiaries and also as a result of these entities’ unreserved accumulated losses, total restrictions placed on the distribution of the Group’s PRC subsidiaries’ net assets was RMB26.0 billion as of December 31, 2025. Cash transfers from the Company’s PRC subsidiaries to their parent companies outside of China are subject to PRC government control of currency conversion. Shortages in the availability of foreign currency may temporarily restrict the ability of the PRC subsidiaries and consolidated affiliated entities to remit sufficient foreign currency to pay dividends or other payments to the Company, or otherwise satisfy their foreign currency denominated obligations. The Company performed a test on the restricted net assets of consolidated subsidiaries in accordance with Securities and Exchange Commission Regulation S-X Rule 4-08 (e) (3), “General Notes to Financial Statements” and concluded that it was applicable for the Company to disclose the financial statements for the parent company. For the purpose of presenting parent only financial information, the Company records its investments in its subsidiaries under the equity method of accounting. Such investments are presented on the separate condensed balance sheets of the Company as “Investment in subsidiaries” and “Net assets of VIEs” and the income of the subsidiaries is presented as “Share of income of subsidiaries” and “Income of the VIEs”. Certain information and footnote disclosures generally included in financial statements prepared in accordance with U.S. GAAP have been condensed and omitted. The Company became parent company of the Group upon the completion of the Reorganization on December 28, 2018. The following disclosures present the financial positions of the parent company as of December 31, 2024 and 2025, the operation results for the years ended December 31, 2023, 2024 and 2025, and the statements of cash flows for the years ended December 31, 2023, 2024 and 2025. The Company did not have significant capital and other commitments, long-term obligations, or guarantees as of December 31, 2024 and 2025. ​ 28. STATUTORY RESERVES AND RESTRICTED NET ASSETS (Continued) Condensed balance sheets of the parent company
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ | ​ | 2024 | ​ | 2025
​ | ​ ​ ​ | RMB | ​ ​ ​ | RMB
​ | ​ | (in thousands, except for
​ | ​ | share and per share data)
ASSETS | ​ | ​ | ​ | ​
Current assets: |  | ​ |  | ​
Cash and cash equivalents |  | 40,415 | ​ | 646,909
Short-term investments | ​ | 1,946,964 | ​ | 2,771,550
Amounts due from subsidiaries and VIEs | ​ | 1,476,789 | ​ | 1,434,821
Prepayments, receivables and other assets |  | 7,641 | ​ | 3,495
Non‑current assets: |  | ​ | ​ | ​
Investment in subsidiaries |  | 66,782,487 | ​ | 61,861,571
Net assets of the VIEs |  | 2,744,068 | ​ | 2,931,280
Long-term investments, net | ​ | 362,992 | ​ | —
TOTAL ASSETS |  | 73,361,356 | ​ | 69,649,626
​ | ​ | ​ | ​ | ​
LIABILITIES |  | ​ |  | ​
Current liabilities |  | ​ |  | ​
Accrued expenses and other current liabilities |  | 168,079 | ​ | 45,209
Amounts due to subsidiaries and VIEs | ​ | 1,869,461 | ​ | 3,163,129
TOTAL LIABILITIES |  | 2,037,540 | ​ | 3,208,338
​ | ​ | ​ | ​ | ​
SHAREHOLDERS’ EQUITY |  | ​ |  | ​
Ordinary shares (US$0.00002 par value; 25,000,000,000 ordinary shares authorized, comprising of 24,114,698,720 Class A ordinary shares and 885,301,280 Class B ordinary shares as of both December 31, 2024 and 2025. 3,479,616,986 Class A ordinary shares issued and 3,337,567,403 Class A ordinary shares outstanding(1) as of December 31, 2024; 3,366,778,024 Class A ordinary shares issued and 3,233,808,859 Class A ordinary shares outstanding(1) as of December 31, 2025; and 145,413,446 and 139,447,770 Class B ordinary shares issued and outstanding as of December 31, 2024 and 2025, respectively) |  | 461 | ​ | 450
Treasury shares |  | (949,410) | ​ | (848,433)
Additional paid‑in capital |  | 72,460,562 | ​ | 64,802,176
Accumulated other comprehensive income |  | 609,112 | ​ | 290,029
(Accumulated deficit) / Retained earnings |  | (796,909) | ​ | 2,197,066
Total shareholders’ equity |  | 71,323,816 | ​ | 66,441,288
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY | ​ | 73,361,356 | ​ | 69,649,626
(1) | Excluding the Class A ordinary shares registered in the name of the depositary bank for future issuance of ADSs upon the exercise or vesting of awards granted under our share incentive plans and the Class A ordinary shares repurchased but not cancelled in the form of ADSs.
​ 28. STATUTORY RESERVES AND RESTRICTED NET ASSETS (Continued) ​ Condensed statements of comprehensive income of the parent company ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended December 31,
​ | ​ | 2023 | ​ | 2024 | ​ | 2025
​ | ​ ​ ​ | RMB | ​ ​ ​ | RMB | ​ ​ ​ | RMB
​ | ​ | (in thousands)
General and administrative expenses | ​ | (45,781) | ​ | (33,862) | ​ | (92,616)
Interest income, net | ​ | 52,460 | ​ | (117) | ​ | 6,647
Share of income of subsidiaries | ​ | 5,618,262 | ​ | 3,734,104 | ​ | 2,581,208
Income of the VIEs | ​ | 194,884 | ​ | 252,952 | ​ | 187,213
Fair value changes through earnings on investments, net | ​ | 45,235 | ​ | 40,780 | ​ | 95,325
Foreign currency exchange loss | ​ | (30,089) | ​ | (40,093) | ​ | (21,420)
Other income, net | ​ | 48,253 | ​ | 111,136 | ​ | 237,618
Income before income tax expense |  | 5,883,224 | ​ | 4,064,900 | ​ | 2,993,975
Income tax expense |  | — | ​ | — | ​ | —
Net income |  | 5,883,224 | ​ | 4,064,900 | ​ | 2,993,975
Net income attributable to KE Holdings Inc.’s ordinary shareholders | ​ | 5,883,224 | ​ | 4,064,900 | ​ | 2,993,975
​ |  | ​ | ​ | ​ | ​ | ​
Net income |  | 5,883,224 | ​ | 4,064,900 | ​ | 2,993,975
Other comprehensive income (loss) |  | ​ | ​ | ​ | ​ | ​
Currency translation adjustments | ​ | 574,223 | ​ | 217,142 | ​ | (429,040)
Unrealized gains on available-for-sale investments, net of reclassification |  | 82,800 | ​ | 147,668 | ​ | 109,957
Total comprehensive income |  | 6,540,247 | ​ | 4,429,710 | ​ | 2,674,892
Total comprehensive income attributable to KE Holdings Inc.’s ordinary shareholders | ​ | 6,540,247 | ​ | 4,429,710 | ​ | 2,674,892
​ Condensed statements of cash flows of the parent company ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended December 31,
​ | ​ | 2023 | ​ | 2024 | ​ | 2025
​ | ​ ​ ​ | RMB | ​ ​ ​ | RMB | ​ ​ ​ | RMB
​ | ​ | (in thousands)
Net cash provided by operating activities | ​ | 62,063 | ​ | 194,920 | ​ | 131,872
Net cash provided by investing activities |  | 6,933,723 | ​ | 7,749,040 | ​ | 9,950,599
Net cash used in financing activities |  | (6,576,333) | ​ | (7,931,793) | ​ | (9,462,344)
Effect of exchange rate changes on cash and cash equivalents |  | (422,857) | ​ | 18,834 | ​ | (13,633)
Net increase (decrease) in cash and cash equivalents |  | (3,404) | ​ | 31,001 | ​ | 606,494
Cash and cash equivalents at the beginning of the year |  | 12,818 | ​ | 9,414 | ​ | 40,415
Cash and cash equivalents at the end of the year |  | 9,414 | ​ | 40,415 | ​ | 646,909
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