v3.25.1

Principal accounting policies - Additional Information (Details) $ / shares in Units, ¥ in Thousands, $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 $ / shares | Mar. 31, 2024 $ / shares | Dec. 31, 2024 CNY (¥) item $ / ¥ shares | Dec. 31, 2024 USD ($) item shares | Dec. 31, 2023 CNY (¥) shares | Dec. 31, 2022 CNY (¥) shares
Significant Accounting Policies |  |  |  |  |  |  |
Rate of translations of amounts from RMB into US$ | $ / ¥ |  |  | 7.2993 |  |  |  |
Equity method investment, other than temporary impairment |  |  | ¥ 0 |  | ¥ 0 | ¥ 414 |
Impairment loss of investments |  |  | ¥ 166,127 |  | 210,813 | 55,201 |
Number of reporting units | item |  |  | 2 | 2 |  |  |
Impairment of goodwill |  |  | ¥ 0 | $ 0 | 0 | 34,640 | [1]
Impairment of long-lived assets |  |  | ¥ 0 |  | 0 | 0 |
Noble member status duration |  |  | 1 month | 1 month |  |  |
Revenue from barter transaction |  |  | ¥ 0 |  | 0 |  |
Advertising revenues contract term |  |  | 3 months | 3 months |  |  |
Period over which payments are due |  |  | 3 months | 3 months |  |  |
Deferred revenue, revenue recognized |  |  | ¥ 412,257 |  | 446,881 | 459,509 |
Revenue expected to be recognized from remaining performance obligations |  |  | 301,414 |  |  |  |
Employee social security and welfare benefits |  |  | 142,272 |  | 194,779 | 227,008 |
Impairment losses |  |  | 145,458 |  | 35,811 | 0 |
Interest and penalties recognized associated with uncertain tax positions |  |  | 0 |  | 0 | 0 |
Unrecognized uncertain tax positions |  |  | ¥ 0 |  | 0 | 0 |
Minimum percentage appropriation to general reserve fund required |  |  | 10.00% |  |  |  |
Reserve level threshold for mandatory appropriation requirement (as a percent) |  |  | 50.00% | 50.00% |  |  |
Minimum percentage appropriation to statutory surplus fund required |  |  | 10.00% |  |  |  |
Surplus fund threshold for mandatory appropriation requirement (as a percent) |  |  | 50.00% | 50.00% |  |  |
Appropriations for the general reserve funds and statutory surplus fund |  |  | ¥ 0 |  | 0 | ¥ 0 |
Indefinitely lived intangible assets net |  |  | ¥ 0 |  | ¥ 0 |  |
Special cash dividend declared Q1 2024 |  |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |  |
Dividends Payable, Date Declared |  | Mar. 19, 2024 |  |  |  |  |
Dividends Payable, Date of Record |  | May 10, 2024 |  |  |  |  |
Special cash dividend declared Q3 2024 |  |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |  |
Dividends Payable, Date Declared | Aug. 13, 2024 |  |  |  |  |  |
Dividends Payable, Date of Record | Oct. 09, 2024 |  |  |  |  |  |
Maximum |  |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |  |
Noble member status duration |  |  | 24 months | 24 months |  |  |
Ordinary Shares | Special cash dividend declared Q1 2024 |  |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |  |
Special cash dividend declared (in USD per share) | $ / shares |  | $ 0.66 |  |  |  |  |
Ordinary Shares | Special cash dividend declared Q3 2024 |  |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |  |
Special cash dividend declared (in USD per share) | $ / shares | $ 1.08 |  |  |  |  |  |
American Depository Shares | Special cash dividend declared Q1 2024 |  |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |  |
Special cash dividend declared (in USD per share) | $ / shares |  | $ 0.66 |  |  |  |  |
American Depository Shares | Special cash dividend declared Q3 2024 |  |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |  |
Special cash dividend declared (in USD per share) | $ / shares | $ 1.08 |  |  |  |  |  |
Performance Shares |  |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |  |
Share-based compensation arrangement by share-based payment award, other than options granted | shares |  |  | 0 | 0 | 0 | 0 |
Allocated share-based compensation expense |  |  | ¥ 0 |  | ¥ 0 | ¥ 0 |
Research and development expenses |  |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |  |
Capitalized costs |  |  | 0 |  | 0 | 0 |
Severance costs |  |  | 25,857 |  | 34,000 | 53,595 |
Allocated share-based compensation expense |  |  | 27,269 | $ 3,736 | 40,679 | 67,242 |
Sales and marketing expenses |  |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |  |
Advertising and market promotion expenses |  |  | 233,149 |  | 348,235 | 412,553 |
Allocated share-based compensation expense |  |  | ¥ 1,147 | $ 157 | ¥ 2,842 | ¥ 4,477 |
[1] | HUYA Inc. consolidated 2022 statement of comprehensive income has been retrospectively adjusted due to the business combination under common control as discussed in Note 2(d).

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