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SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

SIGNIFICANT ACCOUNTING POLICIES

Schedule of estimated useful lives of the assets

​

​	​	​	​
·	Office building	​ ​ ​	20 - 40 years
·	Vehicles		4 years
·	Computer equipment		3 - 5 years
·	Furniture and office equipment		3 - 5 years
·	Leasehold improvement		lesser of the term of the lease or the estimated useful lives of the assets

Schedule of estimated useful lives of identifiable intangible assets

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​	​	​	​
·	Software	​ ​ ​	3 - 10 years
·	Trademarks and domain names		3 - 10 years
·	Non‑competition agreements		3 - 5 years
·	Advertising resources		5 years
·	Licenses		6 - 10 years

Schedule of contract liability and deferred revenue of the Group

​

​	​	​	​	​
​	​	As of December 31,
​		2024		2025
​	​ ​ ​	RMB	​ ​ ​	RMB
​	​	(in thousands)
Contract liabilities under ASC 606:	​	​	​	​
Existing home transaction services		369,839	​	275,811
New home transaction services		966,810	​	704,799
Home renovation and furnishing	​	2,973,192	​	2,143,164
Beihaojia business(i)	​	—	​	832,065
Home rental services	​	—	​	282,872
Emerging and other services	​	93,075	​	121,884
Subtotal		4,402,916	​	4,360,595
Deferred revenue under ASC 842:	​	​	​	​
Home rental services	​	1,648,951	​	1,329,698
Total		6,051,867	​	5,690,293

(i) Contract liabilities of Beihaojia business represent funds received from pre-sale proceeds of real estate properties under development, which are recognized as revenue when the Group fulfills its performance obligation under the contract. The contract liabilities are classified as current liabilities as the balance is expected to be realized during Beihaojia business’s normal operating cycle.

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Tabular disclosure of the useful life of finite-lived intangible asset.

+ References

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Tabular disclosure of the useful life of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.

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- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

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