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CONSOLIDATED BALANCE SHEETS
¥ in Thousands, $ in Thousands
Dec. 31, 2023
CNY (¥)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
CNY (¥)
Current assets      
Cash and cash equivalents ¥ 836,888 $ 117,873 ¥ 1,512,945
Restricted cash 21,248 2,993  
Short-term investment 1,218,481 171,619 1,072,867
Accounts receivable, net 198,851 28,008 200,843
Inventories 352,090 49,591 423,287
Prepayments and other current assets 303,841 42,795 292,825
Total current assets 2,951,599 415,724 3,508,421
Non-current assets      
Restricted cash     41,383
Investments 618,752 87,149 502,579
Property and equipment, net 64,878 9,138 75,619
Goodwill, net 556,567 78,391 857,145
Intangible assets, net 671,396 94,564 689,669
Deferred tax assets 1,375 194 1,951
Right-of-use assets, net 114,348 16,106 133,004
Other non-current assets 27,100 3,817 52,885
Total non-current assets 2,054,416 289,359 2,354,235
Total assets 5,006,015 705,083 5,862,656
Current liabilities      
Accounts payable (including accounts payable of the consolidated VIEs without recourse to the Group of RMB8,813 and RMB7,645 as of December 31, 2022 and 2023, respectively) 105,691 14,886 119,847
Advances from customers (including advances from customers of the consolidated VIEs without recourse to the Group of RMB5,892 and RMB26,810 as of December 31, 2022 and 2023, respectively) 41,579 5,856 16,652
Accrued expenses and other liabilities (including accrued expenses and other liabilities of the consolidated VIEs without recourse to the Group of RMB16,624 and RMB8,646 as of December 31, 2022 and 2023, respectively) 391,217 55,102 323,259
Income tax payables (including income tax payables of the consolidated VIEs without recourse to the Group of RMB929 and RMB929 as of December 31, 2022 and 2023) 17,946 2,528 21,826
Lease liabilities due within one year (including lease liabilities of the consolidated VIEs without recourse to the Group of RMB78 and nil as of December 31, 2022 and 2023, respectively) 45,464 6,403 79,586
Total current liabilities 611,328 86,103 588,412
Non-current liabilities      
Deferred tax liabilities 111,591 15,717 113,441
Deferred income-non current 30,556 4,304 45,280
Lease liabilities 67,767 9,545 52,997
Total non-current liabilities 209,914 29,566 211,718
Total liabilities 821,242 115,669 800,130
Commitments and contingencies
Redeemable non-controlling interests 51,466 7,249 339,924
Shareholders' equity      
Ordinary Shares 173 24 173
Treasury shares (864,568) (121,772) (669,150)
Additional paid-in capital 12,260,208 1,726,814 12,038,802
Statutory reserves 24,177 3,405 24,177
Accumulated deficit (7,345,153) (1,034,543) (6,600,365)
Accumulated other comprehensive (loss) income 60,200 8,481 (74,195)
Total Yatsen Holding Limited shareholders' equity 4,135,037 582,409 4,719,442
Non-controlling interests (1,730) (244) 3,160
Total shareholders' equity 4,133,307 582,165 4,722,602
Total liabilities, redeemable non-controlling interests and shareholders" equity 5,006,015 705,083 5,862,656
Related Party      
Current assets      
Amounts due from related parties 20,200 2,845 5,654
Current liabilities      
Amounts due to related parties ¥ 9,431 $ 1,328 ¥ 27,242