v3.25.1

Organization and principal activities (Tables) | 12 Months Ended
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Dec. 31, 2024
Organization and principal activities |
Schedule of principal subsidiaries and VIE | As of December 31, 2024, the Company’s principal subsidiaries and VIE are as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Name |  | Place of incorporation |  | Date of incorporation |  | % of direct or indirect economic ownership |  | Principal activities
Principal subsidiaries | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Huya Limited | ​ | Hong Kong | ​ | January 4, 2017 | ​ | 100 | % | Investment holding
Guangzhou Huya Technology Co., Ltd. (“Huya Technology”) | ​ | PRC | ​ | June 16, 2017 | ​ | 100 | % | Software development
HUYA PTE. LTD. | ​ | Singapore | ​ | July 23, 2018 | ​ | 100 | % | Internet value added services
Hainan Huya Entertainment Information Technology Co., Ltd. (“Hainan Huya”) | ​ | PRC | ​ | December 4, 2019 | ​ | 100 | % | Cultural and Creative services
ELECYBER INTERNATIONAL PTE. LTD. | ​ | Singapore | ​ | September 27, 2021 | ​ | 100 | % | Internet value added services
VIE | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Guangzhou Huya Information Technology Co., Ltd. (“Guangzhou Huya”) | ​ | PRC | ​ | August 10, 2016 | ​ | 100 | % | Internet value added services
Schedule of Condensed Consolidated Statements Data for the VIEs | The following table sets forth the financial data for the VIEs on an aggregated basis as of December 31, 2023 and 2024 and for the years ended December 31, 2022, 2023 and 2024. For purposes of this presentation, activity within and between the VIEs have been eliminated, but transactions with other entities within the Group have been included without elimination. Selected Condensed Consolidated Balance Sheets Data for the VIEs
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2023 |  | 2024
​ | ​ | RMB | ​ | RMB
Assets | ​ | ​ | ​ | ​
Cash and cash equivalents |  | 7,730 | ​ | 11,740
Restricted cash |  | 18,137 | ​ | 15,891
Short-term deposits |  | 130,000 | ​ | 430,000
Accounts receivable, net |  | 27,795 | ​ | 45,545
Prepayments and other current assets |  | 232,364 | ​ | 288,416
Amounts due from related parties |  | 147,582 | ​ | 198,115
Amounts due from Group companies (1) |  | 954,184 | ​ | 724,076
Investments |  | 600,096 | ​ | 408,952
Intangible assets, net |  | 30,364 | ​ | 45,045
Long-term deposits | ​ | 360,000 | ​ | 60,000
Right of use asset |  | — |  | 13,951
Other assets |  | 18,604 | ​ | 2,440
Total assets |  | 2,526,856 | ​ | 2,244,171
Deferred revenue and advances from customers |  | 445,888 | ​ | 288,165
Accrued liabilities and other current liabilities |  | 466,890 | ​ | 422,230
Amount due to related parties |  | 103,055 | ​ | 134,169
Other liabilities |  | 32,489 | ​ | 82,408
Total liabilities |  | 1,048,322 | ​ | 926,972
Total shareholders’ equity |  | 1,478,534 | ​ | 1,317,199
Selected Condensed Consolidated Statements of Operation Data for the VIEs
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
​ |  | 2022 |  | 2023 |  | 2024
​ | ​ | RMB | ​ | RMB | ​ | RMB
Third-party revenues | ​ | 8,937,121 | ​ | 6,686,033 | ​ | 5,719,359
Inter-company revenues | ​ | — | ​ | — | ​ | 6,196
Total cost and expenses (2) |  | (9,161,422) | ​ | (6,746,390) | ​ | (5,732,001)
Others, net |  | 55,551 | ​ | (94,625) | ​ | (97,675)
Loss before income tax expenses |  | (168,750) | ​ | (154,982) | ​ | (104,121)
Income tax expenses |  | (6,801) | ​ | — | ​ | (253)
Share of loss from equity method investments |  | (520) | ​ | — | ​ | —
Net loss |  | (176,071) | ​ | (154,982) | ​ | (104,374)
​ Selected Condensed Consolidated Cash Flows Data for the VIEs
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
​ |  | 2022 |  | 2023 |  | 2024
​ | ​ | RMB | ​ | RMB | ​ | RMB
Net cash provided by operating activities (3) |  | 379,397 | ​ | 56,821 | ​ | 24,602
Loans and advances to Group companies |  | (160,406) | ​ | — | ​ | —
Other investing activities |  | (720,237) | ​ | (49,263) | ​ | (22,838)
Net cash used in investing activities |  | (880,643) | ​ | (49,263) | ​ | (22,838)
Net cash used in financing activities |  | — | ​ | — | ​ | —
Note:
(1) | Inter-company service fees for technology support, business support and consulting fees (collectively defined as “VIE service fees”) are charged pursuant to the exclusive business cooperation agreement. As of December 31, 2022, 2023, and 2024, the outstanding balance of amounts due from Group companies were inter-company advances. There were no outstanding balances for VIE service fees charged to the VIEs.
(2) | For the years ended December 31, 2022, 2023 and 2024, VIE service fees were charged by the WFOE and other subsidiaries to the VIEs amounting to RMB 6,863 million, RMB 5,530 million and RMB 4,622 million, respectively, which were settled as incurred.
(3) | For the years ended December 31, 2022, 2023 and 2024, cash paid by the VIEs to the WFOE and other subsidiaries for VIE service fees were RMB 6,433 million, RMB 5,391 million and RMB 4,410 million, respectively. For the years ended December 31, 2022, 2023 and 2024, RMB 415 million, RMB 139 million and RMB 212 million of the VIE service fees were not settled by cash, but by netting off against the intercompany receivables due from the primary beneficiary of VIE.

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- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-5A Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-9 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-4 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-6 + Details
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