Ambow Education Holding Ltd.

Annual Trend FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 TTM
Cash flows from operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Net loss from disposal of fixed assets $19k $44k
Net Income (Loss) Attributable to Parent ($5.1m)
$7.1m +238.94%
$6.5m -8.39%
($14.4m) -319.38%
($9.6m) +33.04%
$470k +104.89%
$90.8m +19214.26%
$140.8m +55.13%
$206.8m +46.83%
$1.4m -99.34%
Net Income (Loss) Available to Common Stockholders, Basic ($3.9m)
$6.7m +274.45%
$38.6m +474.55%
$53.8m +39.45%
$64.5m +19.75%
$70.8m +9.87%
($14.1m) -119.87%
($3.2m) +77.44%
$309k +109.73%
$1.4m +339.81%
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest ($5.3m) $7.1m $6.5m ($14.4m) ($9.8m) $313k ($14.3m) ($3.2m) $309k $1.4m
Net Income (Loss) Attributable to Noncontrolling Interest ($7k) ($70k) ($194k) ($157k)
Depreciation, Depletion and Amortization $3.6m $3.5m $3.8m $3.9m $4.8m $2.8m $226k $18k $16k $77k $865k
Amortization $31k $90k $38k $50k
Amortization of Intangible Assets $6.8m $4.8m $4.7m $6.0m $5.6m $1.6m $36k $15k $10k $50k
Depreciation $17.6m $17.1m $20.0m $18.5m $24.5m $15.0m $1.4m $3k $6k $27k $815k
Amortization of operating lease right-of-use asset $30.6m $36.7m $35.6m $24.3m $2.1m $2.2m $9.5m
Depreciation and amortization expense $13.9m $21.0m $30.2m $34.6m $37.9m $43.0m $50.2m $60.9m $76.4m $99.6m $865k
Net amortization of premiums (accretion of discounts) on available-for-sale securities ($443k) ($2.2m) ($1.8m) $347k $381k ($5.4m) ($4.4m) ($2.0m)
Amortization of debt issuance costs $154k $171k $185k $286k
Amortization of right-of-use assets $17.9m $15.7m $11.7m $11.7m $24.6m
Deferred Income Tax Expense (Benefit) $1.0m $152k ($21.9m) $964k ($744k) $1.7m ($7.2m) $13.5m $27.8m ($3.2m) $0
Deferred income taxes $801k ($1.5m) $0
Share-based Payment Arrangement, Noncash Expense $1.1m $713k $1.2m $233k $145k $139k $1.1m $154k $154k
Share-based compensation expense $7.8m $4.6m $8.1m $1.6m $947k $883k $7.5m $0 $146.0m $142.8m $154k
Goodwill, Impairment Loss $19.7m $33.7m $35.3m $0
Impairment of Intangible Assets, Finite-lived $3.2m $0 $0 $5.6m $5.6m $1.7m $657k
Operating Lease, Impairment Loss $4.4m $5.6m $513k $0 $0
Impairment loss $22.4m $0 $0 $38.8m $36.7m $10.5m $4.5m
Income (Loss) from Equity Method Investments ($1k) ($2k) ($132k) ($74k) ($24k) ($264k)
Nonoperating Income (Expense) $1.9m $8.2m $4.8m $1.5m $9.4m $5.7m $236k $1.1m $192k $1.3m
Other Nonoperating Income (Expense) $370k $254k $210k $57k ($191k) $260k $500k ($199k) $255k ($342k)
Changes in operating assets and liabilities:
Increase (Decrease) in Accounts Receivable $331k $1.6m ($256k) $435k $593k $2.0m $415k $1.4m $171k ($89k) $89k
Accounts receivable ($2.3m) ($10.3m) $1.8m ($3.0m) ($3.9m) ($12.7m) ($2.9m) ($1.4m) ($171k) ($3.6m) $89k
Repayments on loan receivables from third parties $44.8m $2.6m $1.1m $4.2m $2.9m
Repayments on loan receivables from related parties $35.2m $3.9m $3.2m $2.0m
Loan receivables advanced to third parties ($11.9m) ($37.7m) ($49.4m) ($2.4m) ($7.9m)
Loan receivables advanced to related parties ($4.8m) ($36.0m) ($4.1m)
Repayments on loan receivables from a third party $2.5m $12.0m $44.8m $2.6m
Accounts receivable and other receivables ($8.5m) ($8.2m) $3.0m $89k
Increase (Decrease) in Inventories $80k ($80k)
Provision for inventories obsolescence/(reversal) $527k $273k ($8k) $311k $35k ($223k) $154k
Inventories $14.5m $15.5m ($38.8m) ($23.2m) $30.6m $26.5m $15.1m ($80k)
Increase (Decrease) in Accounts Payable ($238k) $660k ($1.1m) $98k $98k
Accounts payable ($1.7m) $4.3m ($7.9m) $1.1m $4.9m $13.5m ($1.6m) ($1.0m) ($637k) $7.3m $98k
Accounts payable & accrued liabilities $2.5m ($668k) $2.1m $98k
Accrued and other liabilities $2.6m ($38.1m) ($29.4m) ($38.3m) $19.8m $31.4m $5.9m ($2.3m) ($439k)
Deferred revenue ($6.4m) $3.4m $9.7m $13.1m ($5.4m) $23.2m ($5.4m) ($2.5m) ($2.9m) $189k
Accrued expenses and other $11.6m $13.6m $17.7m $20.3m $16.9m $18.4m $13.3m $18.5m
Purchases of property and equipment and internal-use software, accrued but not paid $607k $667k $659k $4.3m $164k $581k $2.1m $0 $1.1m $1.8m ($987k)
Accrued liabilities and other current liabilities $916k $574k $667k $2.0m $2.7m ($4.8m) ($4.3m) ($987k)
Prepaid and other current assets $510k $20.1m ($6.8m) $6.7m $12.5m ($30.1m) $5.4m $6.0m ($62k) ($26.6m)
Other $454k $395k $632k $503k $1.7m ($962k) $1.0m
Other current assets ($1.4m) $12k $626k $327k
Net Cash Provided by (Used in) Operating Activities $2.5m
$3.1m +23.06%
$3.7m +19.09%
($1.5m) -139.69%
$738k +150.27%
($2.5m) -438.75%
($24.8m) -893.72%
$0 +100.00%
$0 $137k
$137k 0.00%
Cash flows from investing activities:
Payments to Acquire Property, Plant, and Equipment $10.2m $0 $0 ($8.7m) ($2.9m) ($8.5m) ($18.1m) ($21.9m) $1.2m $600k ($987k)
Gain (Loss) on Disposition of Property Plant Equipment ($77k) ($14k) ($15k) ($176k) ($73k) ($100k) ($104k) ($267k) $46k ($463k) $267k
Cash, Cash Equivalents, and Short-term Investments $28.7m $197.7m
Gain (Loss) on Sale of Investments $624k $1.3m $154k $172k $533k $378k
Decrease/(increase) in short-term investments, net ($168.5m) $40.5m $58.3m $69.8m ($4.0m)
Disposal of long-term investments $8.1m $300k
Proceeds from disposal of short-term investments $40.5m $58.3m $69.8m
Acquisitions of long-term investments ($10.7m) ($50.0m) ($15.8m)
Payments to Acquire Businesses, Net of Cash Acquired $0 $128k $0 ($5.8m)
Acquisitions of businesses, net of cash acquired ($6.7m) ($16.7m) ($15.0m) ($107.6m) $0 ($12.0m) ($277.9m)
Liabilities assumed for acquisitions $674k $281k $4.6m $117k $378k $55.7m
Deposits to be used in connection with future acquisitions ($29.1m) $29.1m
Unpaid cash consideration for business acquisitions ($8.3m) ($2.9m) ($2.9m) ($2.9m) ($2.9m)
Other investing activities $0 $0 ($2.5m) ($1.1m) ($1.1m) ($1.3m)
Net cash used in investing activities, continuing operations ($673.4m) $24.3m $204k $0 $0 ($2.0m) ($987k)
Net cash used in by investing activities, discontinued operations ($122.8m) $107.0m ($134.4m) $0 $0
Net cash generated from investing activities ($22.6m) ($75.1m) ($184.4m) $21.1m $46.5m $47.8m $24.6m
Net Cash Provided by (Used in) Investing Activities ($9.4m) ($9.4m) ($4.1m) ($4.8m) ($15.1m) $16.8m ($479.8m) ($220.2m) ($101.9m) ($987k) ($987k)
Cash flows from financing activities:
Gain (Loss) on Extinguishment of Debt $0 $1.5m
Proceeds from Issuance of Long-term Debt $6.0m $0 $1.5m $0
Bad debt provision $1.7m $5.1m $5.6m $6.0m $8.9m $7.8m $1.1m $389k ($90k) $1.4m
Proceeds from short-term borrowing $10.0m $10.0m $20.8m $2.4m $1.2m
Repayments of short-term borrowing ($2.3m) $0 $0 ($41.2m) ($10.0m) ($1.5m) ($2.4m)
Borrowings under credit facility $100.0m $0 $50.0m $0 $0 $325.0m
Payment of debt issuance costs ($701k) ($64k) ($87k) ($885k) ($952k)
Interest expense of other debts $17.1m $53.9m $21.6m $17.1m $9.7m $5.1m $6.0m
Loss on disposal of other debts ($10.1m) ($6.8m) $1.4m $1.2m
Proceeds from short-term and long-term borrowings $57.6m $162.5m $87.8m $185.6m $110.6m $15.0m $31.5m
Repayments of short-term and long-term borrowings ($65.8m) ($43.5m) ($74.0m) ($176.9m) ($187.2m) ($86.0m) ($37.7m)
Proceeds from issuance of other debts, net of issuance costs $139.3m $134.9m $16.9m $262.9m $88.0m $8.8m $9.8m
Repayments of other debts ($130.8m) ($270.9m) ($88.0m) ($6.8m) ($10.0m)
Proceeds from Issuance of Common Stock $6.6m $5.5m $0
Deemed dividend to preferred shareholders ($723k) ($1.1m) ($12.5m)
Other financing activities ($87k) ($885k) ($72k) ($408k)
Net cash provided by (used in) financing activities, continuing operations $645.6m $40.5m
($531k) -101.31%
$20.8m +4015.44%
$2.8m -86.52%
($1.2m) -144.20%
$500k
Net cash provided by financing activities, discontinued operations $14.7m
$6.4m -56.54%
$14.1m +120.91%
$0 -100.00%
$0 $500k
Net cash flows (used in) /generated from financing activities $199.3m
$295.0m +48.02%
$648.5m +119.80%
$2.0m -99.69%
($76.7m) -3942.41%
($33.1m) +56.78%
$8.2m +124.60%
Net Cash Provided by (Used in) Financing Activities ($216k)
$6.0m +2889.81%
$6.8m +13.13%
($5.8m) -185.59%
$8.5m +244.92%
$916k -89.17%
$2.2b +237049.89%
($1.4b) -166.05%
$141.6m +109.87%
$500k -99.65%
$500k 0.00%
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect $6.4m ($12.1m) ($5.8m) $6.2m ($23.8m) $2.4m ($1.6m) ($350k) $6.9m
Cash, cash equivalents and restricted cash at beginning of year $248.4m $197.7m $35.1m $157.6m $119.6m $159.2m $52.9m $10.1m $8.4m $2.8b
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $30.4m $35.1m $22.6m $18.3m $25.0m $7.7m $10.1m $8.4m $8.1m $6.9m
Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $11k $11k $88k $32k $0
Effects of exchange rate changes on cash, cash equivalents and restricted cash $84k $66k $58k $75k $574k $206k ($692k) ($128k) ($6.4m) $20k
Net change in cash, cash equivalents and restricted cash ($49.1m) ($1.6m) $43.9m ($83.9m) ($38.0m) $39.6m ($164.0m) $2.4m ($1.6m) ($363.1m)
Cash, cash equivalents and restricted cash at end of year from continuing operations $46.1m $26.8m $52.9m $10.1m $8.4m
Net decrease in cash, cash equivalents and restricted cash ($29.5m) $54.1m $216.6m ($124.4m) ($84.2m) ($10.7m) ($34.1m)
Restricted cash – non-current $2.1m $4.4m
Additional Supplementary Disclosures
Additional Supplementary Disclosures
Supplemental disclosure of cash flow information:
Interest Paid, Excluding Capitalized Interest, Operating Activities $17k $0 $0 $21k $50k $1k $164k $171k $168k
Additional Financial Items
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal $0 $5.9m $0 $115k $1.9m $1.1m
Foreign Currency Transaction Gain (Loss), before Tax $12k ($80k) $54k $3k $150k $35k
Gain (Loss) on Disposition of Assets $1.4m $1.5m
Gain (Loss) on Termination of Lease $756k $0 $1.5m
General and Administrative Expense $21.0m $21.9m $19.3m $27.9m $26.7m $26.7m $7.3m $5.3m $4.3m $3.4m
Goodwill $9.8m $11.2m $10.6m $8.7m $3.9m $3.4m $0
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent ($9.3m) ($3.2m) $309k $1.4m
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest ($5.3m) $7.1m ($9.3m) ($3.2m) $309k
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest $0 $0 ($5.1m)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent ($4.8m)
Income Tax Expense (Benefit) $851k $1.5m $509k $1.9m $163k ($9.3m) $14k ($839k) $6k
Interest Expense Nonoperating $63k ($103k)
Operating Expenses $31.3m $28.5m $25.9m $42.0m $41.2m $39.3m $9.4m $6.8m $5.7m $5.1m
Operating Lease, Expense $49.1m $58.7m $48.1m $30.0m $2.3m
Proceeds from Noncontrolling Interests $115k $0 $214k $80k $16k
Revenue from Contract with Customer, Including Assessed Tax $9.5m
Net (loss) income from continuing operations ($9.3m) ($3.2m) $309k
Lease termination and modification gain $0 $0 ($5.2m) $0
Loss on disposal of subsidiaries $1.1m ($3.6m) ($49k)
Other non-current assets ($189k) ($5.8m) ($3.2m) ($13.5m) ($150k) $418k $5.0m $39k $1.7m $1.3m
Income tax payable $3.5m $10.8m $5.2m $5.8m $2.2m ($71.8m) ($18k) ($498k) ($58k)
Operating lease liabilities $12.4m ($21.9m) ($34.8m) ($16.5m) ($1.2m) ($691k) ($10.1m)
Purchase of other non-current assets ($1.0m) ($640k) ($1.6m) ($54.1m) ($16.7m) ($810k)
Proceeds from issuance of ordinary shares and warrants to purchase ordinary shares, net off expenses $0 $0 $45.4m $35.6m $16k $262.9m $1.9m $35.9m $14.5m
income tax paid ($1.4m) ($932k) ($597k) ($449k) ($2.7m) ($1.3m) ($69.8m) ($27k) ($5k) ($60.0m) $18k
Derecognition of assets other than cash of disposed subsidiaries/deregistered subsidiaries $0 $25.2m $1.6m $81k $980k $34.9m $427k
Derecognition of liabilities of disposed subsidiaries/deregistered subsidiaries, net of recognized amount due to the disposed subsidiaries/deregistered subsidiaries $0 $67.6m $5.7m $958k $11.6m $52.4m $594k
Operating lease right-of-use assets obtained in exchange for new operating lease liabilities $150.6m $96.1m $17.1m $21.0m $129k $4.5m $3.6m
Deferred contract costs ($35.0m) ($54.9m) ($56.9m) ($73.3m) ($80.8m) ($70.3m) ($62.9m)
Prepaid expenses and other ($3.3m) ($2.1m) ($2.1m) $389k ($196k) ($4.0m) ($14.8m) ($4.0m) ($5.8m) ($7.8m)
Purchases of available-for-sale securities ($196.6m) ($250.7m) ($400.3m) $0 ($434.0m) ($598.9m) ($304.5m) ($261.0m)
Proceeds from sales and maturities of available-for-sale securities $73.0m $246.2m $410.6m $101.5m $116.8m $446.8m $294.4m $160.1m
Capitalized internal-use software costs ($8.4m) ($13.6m) ($15.6m) ($20.1m) ($25.7m) ($28.6m) ($34.5m) ($45.0m) ($60.7m) ($62.4m)
Net change in client fund obligations $648.4m ($297.2m) $281.5m $168.9m ($67.2m) $432.4m $2.2b ($1.4b) $325.1m ($297.9m)
Repayment of credit facility $0 ($100.0m) ($50.0m) $0 $0 ($162.5m)
Repurchases of common shares ($35.0m) $0 $0 ($150.0m) ($149.6m)
Proceeds from employee stock purchase plan $3.0m $3.7m $4.3m $6.0m $8.9m $12.2m $14.1m $16.9m $19.1m $19.7m
Cash and cash equivalents $81.3m $103.5m $137.2m $132.5m $250.9m $202.3m $139.8m $288.8m $401.8m $398.1m $7.4m
Funds held for clients' cash and cash equivalents $942.5m $1.1b $1.3b $1.2b $1.7b $3.7b $2.1b $2.4b $2.1b
Total cash, cash equivalents and funds held for clients' cash and cash equivalents $1.0b $1.2b $1.4b $1.5b $1.9b $3.8b $2.4b $2.8b $2.5b
Proceeds from exercise of stock options $137k $34k $85k $0 $146k $0 $0 $29k
Tenant improvement allowance $2.8m $11.8m $7.5m
Lease allowances used for tenant improvements ($2.8m) ($11.8m) ($7.5m)
Build-out allowances received from landlords $1.9m $2.0m $1.3m
Net change in funds held for clients' cash and cash equivalents ($648.4m) $297.2m ($158.4m)
Acquisition of business, net of cash acquired ($483k) ($8.3m)
Net Change in Cash and Cash Equivalents $5.2m $17.0m $33.7m
Proceeds from initial public offering, net of issuance costs $393.7m $7.5m
Capital contribution $473k $969k
Proceeds from issuance of Redeemable Convertible Preferred Series B Shares $68.1m $41.2m $354.8m
Interest receivable for issuance of ordinary shares ($15.4m) ($14.2m) ($6.1m)
Interest of lease liabilities $1.6m $1.4m $1.6m $1.9m $1.8m $199k $318k
Investment income/(loss) $622k $178k ($1.8m) ($61k)
Share of results of equity investees ($91k) $520k $131k ($418k) $82k ($50k) $22k
Fair value change of derivative liabilities $2.3m ($13.3m) ($11.4m) ($2.8m) $2.3m $1.0m ($5.7m)
Amounts due from related parties $13.3m ($1.9m) ($2.7m) $490k ($3.8m) $2.4m ($13.3m)
Salary and welfare payable ($1.5m) $355k $2.5m $293k $6k ($3.9m) ($1.1m)
Amounts due to related parties ($2k) ($105k) $1.1m ($808k) $252k ($471k)
Loan advanced to third parties ($2.4m) ($7.9m) ($3.2m) ($701k)
Loan advanced to related parties ($36.0m) ($4.1m) ($4.8m) ($2.0m)
Purchase of intangible assets ($34k) ($2k) ($24k) ($50k) ($36k) ($9k)
Accretion on redeemable non-controlling interests ($138k) ($575k) ($675k) ($766k) ($841k)
Gain from the re-measurement of the previously held equity interest to the fair value in the business acquisition ($481k) ($127k)
Acquisition of additional interests in subsidiaries from non-controlling interests $250k $50k $245k
Accretion on convertible redeemable preferred shares ($392.6m) ($204.8m) $120.9m
Acquisition of subsidiaries, net of cash and cash equivalents acquired ($893k) $1.8m
Current estimated credit loss $579k $95k $276k
Interest income ($109k) ($145k)
Loan disbursement amounts ($2.4m) ($4.8m) ($1.0m)
Proceeds from loan repayments $2.5m $2.0m
Proceeds (lend to) from related parties ($2.5m) $511k ($350k)
Repayments of finance lease liabilities ($208k) ($164k) ($360k)
Right-of-use assets acquired in exchange for operating lease liabilities $81.9m $27.9m
Right-of-use assets acquired in exchange for finance lease liabilities $110k $819k
IPO expenses paid by stockholders $350k $300k
Accretion of finance lease liabilities $60k $48k
Contract liabilities $424k ($148k)

Values abbreviated: b = billions, m = millions, k = thousands. Per share data in USD.