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ACCOUNTS RECEIVABLE AND CONTRACT ASSETS, NET

12 Months Ended

Dec. 31, 2025

ACCOUNTS RECEIVABLE AND CONTRACT ASSETS, NET

ACCOUNTS RECEIVABLE AND CONTRACT ASSETS, NET

7. ACCOUNTS RECEIVABLE AND CONTRACT ASSETS, NET

Accounts receivable, net consists of the following:

​

​	​	​	​	​
​	​	As of December 31,
​		2024		2025
​	​ ​ ​	RMB	​ ​ ​	RMB
​		(in thousands)
New home transaction services	​ ​ ​	5,863,587	​ ​ ​	3,558,480
Existing home transaction services		546,658		463,634
Home renovation and furnishing	​	265,355	​	407,180
Home rental services	​	52,135	​	54,531
Emerging and other services		86,681		106,273
Accounts receivable		6,814,416		4,590,098
Allowance for credit losses		(1,517,099)		(1,498,651)
Accounts receivable, net		5,297,317		3,091,447

​

RMB5.9 billion and RMB3.6 billion of the Group’s gross accounts receivable was from new home transaction services with RMB1.3 billion and RMB1.2 billion allowance for credit losses recorded as of December 31, 2024 and 2025, respectively.

The Group usually allows a credit period within 90 days to its customers. Ageing analysis of accounts receivable based on the date of delivery of service to customers is as follows:

​

​	​	​	​	​
​	​	As of December 31,
​	​	2024	​	2025
​	​	RMB	​	RMB
​	​	(in thousands)
– Up to 3 months	​ ​ ​	4,315,046	​ ​ ​	2,198,699
– 3 months to 1 year		649,209		727,822
– Over 1 year		1,850,161		1,663,577
Accounts receivable		6,814,416		4,590,098
Less: allowance for credit losses		(1,517,099)		(1,498,651)
Accounts receivable, net		5,297,317		3,091,447

​

​

7. ACCOUNTS RECEIVABLE AND CONTRACT ASSETS, NET (Continued)

​

The movements in the allowance for credit losses of accounts receivable are as follows:

​

​	​	​	​	​	​	​
​	​	For the Year Ended December 31,
​		2023		2024		2025
​	​ ​ ​	RMB	​ ​ ​	RMB	​ ​ ​	RMB
​		(in thousands)
Balance at the beginning of the year	​ ​ ​	(1,951,419)	​ ​ ​	(1,566,129)	​ ​ ​	(1,517,099)
Additions		(174,237)		(108,963)		(79,980)
Write‑offs		559,527		157,993		98,428
Balance at the end of the year		(1,566,129)		(1,517,099)		(1,498,651)

​

Contract assets, net consists of the following:

​

​	​	​	​	​
​	​	As of December 31,
​	​	2024	​	2025
​	​ ​ ​	RMB	​ ​ ​	RMB
​	​	(in thousands)
Contract assets – gross		319,736		959,080
Allowance for credit losses		(119,064)		(113,551)
Contract assets, net		200,672		845,529

​

The contract assets are mainly related to the Group’s home renovation business and home rental services under new model. The Group’s contract assets represent the amount for which the Group has satisfied some or all of its performance obligations but has not yet obtained an unconditional right to receive payment.

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- Definition

It Represents Abstract of Accounts Receivable and Contract Assets, Net.

+ References

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- Definition

The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/310-10/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

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