Lotus Technology Inc.

Annual Trend FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
ASSETS
Current assets:
Cash and Cash Equivalents, at Carrying Value $1.8m $3.8m $45.3m $4.5m $30.3m $344.0m $736.6m $418.9m $103.1m $73.4m
Accounts receivable, net $38.1m $39.4m $24.3m $68.5m $48.2m $26.7m $8.7m $99.1m $224.9m $151.0m
Prepayments and other current assets, net $53.1m $92.6m $147.1m $189.5m
Loan receivable from a related party $269.5m $351.5m
Short-term investments $0 $184.2m $88.1m $3.6m
Notes receivable $4.7m $6.1m $4.0m $3.1m $4.2m $6.3m $10.8m $3.7m $1.3m $0
Other receivables, net $44.0m $4.1m $5.4m $5.7m $6.4m $6.9m $5.5m $2.2m $3.6m $3.8m
Prepaid expenses $110k $828k $510k $193k $198k $146k $420k $350k $402k $389k
Long-term other receivables, net $0 $440k $4k $115k $1.6m $4k $0
Prepaid expenses - related parties $0 $218k $0 $433k $275k $0
Trade accounts receivable-related party, net $0 $3.4m $3.1m $0
Long-term trade accounts receivable, net $2.2m $0 $4.2m $0
Inventory, Net $6.3m $2.6m $6.8m $1.3m $2.0m $3.6m $22.7m $265.2m $188.6m $121.4m
Assets, Current $823.5m $883.7m $1.0b $911.1m
Total current assets $74.3m $68.4m $100.8m $97.8m $129.3m $488.5m $823.5m $883.7m $1.0b $911.1m
Long-term investments $9.7m $48.0m
Property, Plant and Equipment, Net $2.9m $2.8m $3.2m $3.7m $29.8m $27.1m $253.5m $354.6m $316.4m $226.9m
Intangible Assets, Net (Excluding Goodwill) $6.7m $116.4m $116.4m $116.5m $116.5m
Goodwill $7.0m $4.7m $0
Operating Lease, Right-of-Use Asset $158.7m $173.1m $144.0m $118.8m
Operating lease right-of-use assets $0 $2.5m $7.9m $158.7m $173.1m $144.0m $118.8m
Operating lease right-of-use assets, net (including ¥1,769,840 and ¥696,851($97,277) from a related party as of June 30, 2024 and June 30, 2025, respectively) $2.7m $23.5m $19.0m
Additional Financial Items
Restricted cash $0 $536k $321k $2.6m $101.0m
Securities pledged to an investor $315.8m $0
Other non-current assets $1.1m $53.2m $68.1m $79.0m
Shortterm borrowings $26.4m $300k $0 $28.7m $226.8m $802.5m $1.3b
Contract liabilities - third parties $120k $3.5m $7.7m $7.8m $6.2m $8.7m $7.5m
Operating lease liabilities - third parties $0 $1.3m $2.2m $15.8m $16.8m $14.1m $11.6m
Accrued expenses and other current liabilities $506.5m $710.1m $604.6m $464.9m
Share buyback forward liabilities $117.1m $0
Put option liabilities - third parties $309.1m $0
Convertible notes $76.8m $81.6m $227.8m $300.8m
Operating lease liabilities $0 $1.2m $4.8m $99.1m $104.0m $79.1m $60.7m
Warrant liabilities $3.3m $800k
Exchangeable notes $71.8m $75.7m $103.0m $128.9m
Deferred income $258.4m $270.1m $293.9m $311.9m
Other non-current liabilities $17.4m $105.0m $116.2m $125.9m
Ordinary shares (US$0.00001 par value per share, 5,000,000,000 shares authorized as of December 31, 2025 and 2024; 707,196,733 and 694,134,038 shares issued as of December 31, 2025 and 2024, respectively; 640,672,331 and 676,826,794 shares outstanding as of December 31, 2025 and 2024, respectively) 7k 7k
Loans to third parties-short term $2.0m $5.0m $3.2m $50.5m $50.4m $123.1m $208.9m $141.6m
Purchase advances, net $2.6m $11.5m $12.7m $1.3m $179k $1.1m $178k $2.7m $5.2m $14.6m
Contract costs, net $31.5m $48.8m $33.9m $49.6m $48.3m $53.5m
Deferred offering cost $0 $2.5m
Construction in progress $0 $11.8m $21.5m $27.2m $240k $0 $219k $12.0m
Short-term bank loans $0 $2.5m $9.5m $15.0m $10.0m $12.5m $12.4m $11.6m
Other payables $15.6m $3.4m $3.3m $2.2m $2.6m $9.9m $3.5m $8.4m $5.1m $9.1m
Taxes payable $756k $685k $432k $2.2m $1.1m $1.2m $2.2m $1.2m $993k $796k
Short-term borrowings - related parties $10.2m $12.7m $9.0m $20.0m $10.0m $10.0m
Long-term borrowings - related party $0 $8.9m $8.2m $7.4m $6.5m $5.5m $0 $10.0m $10.0m
Warrant liability - non-current $190.6m $16.7m $31.6m $7k $688
Statutory reserve $4.1m $4.1m $4.1m $4.1m $4.1m $4.1m $4.1m $4.1m $4.1m $4.1m
Other payable- related parties $4.5m $2.4m $2.2m $2.6m
Long-term borrowings - related party - current portion $0 $720k $781k $847k $920k $1,000k
Contract liabilities - non-current $106k $0
Land use right, net $0 $1.3m $1.3m $1.3m $1.3m $1.2m
Investment in unconsolidated entity $0 $31.1m $31.5m $27.9m
Investment payable $0 $6.4m $6.4m
Contract assets, net $0 $4.6m $31.5m
Prepayments for construction in progress $0 $474k $1.1m $0
Deferred revenue $407k $1.3m $85k
Total non-current assets $548.5m $701.0m $1.2b $1.0b
Total noncurrent liabilities $523.7m $654.6m $678.5m $884.9m
Total shareholders' deficit attributable to ordinary shareholders $41.4m $33.2m $76.0m $95.6m $110.0m $295.1m ($452.4m) ($1.2b) ($852.9m) ($1.3b)
Total shareholders' deficit $49.6m $41.7m $86.9m $106.7m $120.6m $287.5m ($453.0m) ($1.2b) ($860.2m) ($1.3b)
Assets $79.5m $71.2m $121.8m $157.0m $194.4m $566.5m $1.4b $1.6b $2.3b $2.0b
LIABILITIES AND EQUITY
Current liabilities:
Long-term Debt, Current Maturities $378.6m
Long-term Debt, Excluding Current Maturities $427.1m $75.7m $103.0m $128.9m
Accounts payable $7.2m $360.5m $472.2m $513.2m
Accrued payroll and employees' welfare $381k $2.0m $600k $1.4m $1.9m $2.0m $2.3m $2.4m $3.2m $3.2m
Trade accounts payable $7.5m $8.4m $8.8m $14.1m $23.0m $22.0m $16.7m
Liabilities, Current $932.9m $1.8b $2.5b $2.4b
Total current liabilities $29.9m $29.4m $26.0m $42.1m $65.2m $76.5m $932.9m $1.8b $2.5b $2.4b
Deferred Income Tax Liabilities, Net $126k $698k
Deferred tax liability $0 $624k
Deferred Tax Liabilities, Net $624k $126k $0 $698k
Liabilities $29.4m $34.9m $50.3m $73.8m $279.0m $1.5b $2.4b $3.1b $3.3b
Total liabilities and shareholders' deficit $79.5m $71.2m $121.8m $157.0m $194.4m $566.5m $1.4b $1.6b $2.3b $2.0b
Stockholders’ equity:
Common Stock, Value, Issued $21k $21k $7k $7k
Additional Paid in Capital $100.6m $123.4m $207.5m $250.6m $282.5m $479.5m $403.1m $358.2m $1.8b $1.9b
Retained Earnings (Accumulated Deficit) ($63.9m) ($95.4m) ($139.4m) ($164.8m) ($184.0m) ($206.9m) ($846.8m) ($1.6b) ($2.7b) ($3.2b)
Accumulated Other Comprehensive Income (Loss), Net of Tax ($219k) ($249k) $1.5m $2.9m $2.8m $2.0m $17.7m $25.3m $55.2m $39.8m
Treasury Stock, Common, Value $138.4m
Treasury stock $0 ($138.4m)
Stockholders' Equity Attributable to Parent ($452.4m) ($1.2b) ($852.9m) ($1.3b)
Stockholders' Equity Attributable to Noncontrolling Interest ($642k) ($5.4m) ($7.4m) ($7.7m)
Noncontrolling interests $8.2m $8.5m $10.9m $11.1m $10.6m ($7.6m) ($642k) ($5.4m) ($7.4m) ($7.7m)
Liabilities and Equity $1.4b $1.6b $2.3b $2.0b

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