17 Education & Technology Group Inc.

Annual Trend FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Cash flows from operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Net Income From Continuing Operations ($177.9m) ($311.8m) ($192.9m) ($154.4m)
Net Income (Loss) Attributable to Parent ($963.8m) ($205.3m) ($226.3m) ($25.8m) ($43.9m) ($26.4m) ($22.1m)
Net Income (Loss) Available to Common Stockholders, Basic ($1.6b) ($640.3m) ($226.3m) ($25.8m) ($43.9m) ($26.4m) ($22.1m)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest ($963.8m) ($205.3m) ($226.3m) ($25.8m) ($43.9m) ($26.4m) ($22.1m)
Depreciation $22.7m $6.1m $10.2m $3.6m $2.3m $1.7m $1.4m
Depreciation of property and equipment $15.8m $22.7m $39.7m $64.8m $24.7m $16.2m $12.3m $10.0m
Depreciation Amortization Depletion $24.7m $16.2m $12.3m $10.0m
Share-based Payment Arrangement, Noncash Expense $93.1m $54.6m $30.6m $18.8m $11.8m $8.5m $4.4m
Share-based Payment Arrangement, Expense $46.1m $134.0m $101.3m $58.9m $41.8m $35.7m $27.2m
Operating Lease, Impairment Loss $13.6m
Share-based compensation $123.5m $93.1m $356.0m $195.2m $129.6m $83.7m $61.9m $30.8m
Asset Impairment Charge $3.6m $5.8m $0 $0
Gain (Loss) on Disposition of Property Plant Equipment $11.8m ($556k) ($48k) ($123k) ($4k)
Income Tax Expense (Benefit) $0 $0 $0 $0
Operating lease right-of-use assets ($35.8m) ($63.8m) ($184.5m) ($68.3m) $89.7m ($6.8m) ($1.4m) $0
Operating lease liabilities $7.9m $20.4m $123.1m ($40.3m) ($121.0m) ($8.9m) ($6.2m) ($5.4m)
(Decrease) Increase of right-of-use assets and operating lease liabilities due to lease modifications ($157.4m) ($58.4m) $982k $832k $9.0m
Reduction of right-of-use assets and operating lease liabilities due to lease modifications $157.4m $58.4m
Changes in operating assets and liabilities:
Additional Financial Items
Increase (Decrease) in Accounts Receivable $5.3m $4.4m $2.8m ($3.6m)
Foreign Currency Transaction Gain (Loss), before Tax $12.9m ($2.4m) $365k $23k ($113k) $31k ($26k)
Foreign Currency Transaction Gain (Loss), Unrealized $291k $6k $5k ($8k) ($2k) $70k $0
General and Administrative Expense $157.8m $64.4m $69.9m $32.0m $21.7m $18.5m $10.7m
Investment Income, Interest $23.8m $1.3m $3.9m $1.6m $3.9m $2.2m $1.2m
Operating Expenses $1.2b $326.9m $436.2m $77.7m $59.6m $38.8m $30.6m
Proceeds from Stock Options Exercised $30k $1.6m $13k $5k $2k $11k
Net loss ($656.1m) ($963.8m) ($1.3b) ($1.4b) ($177.9m) ($311.8m) ($192.9m) ($154.4m)
Foreign currency remeasurement loss (gain) ($3.9m) ($291k) ($38k) ($32k) $55k $2k ($508k) $1k
Noncash lease expenses $21.2m $41.8m $63.0m $100.8m $34.2m $16.8m $9.7m $5.8m
Expected credit loss $1.7m $13.0m $12.3m ($805k)
Accounts receivable ($36.4m) ($31.2m) ($20.6m) $25.2m
Prepaid expenses and other current assets ($24.7m) ($28.2m) ($145.1m) $31.6m $15.7m $30.6m $13.6m ($18.3m)
Other non-current assets ($3.5m) ($4.2m) ($2.8m) $11.9m $2.9m $1.4m ($648k) $43k
Accrued expenses and other current liabilities $112.7m $82.7m $213.4m ($127.4m) ($233.1m) ($23.7m) ($23.0m) $18.9m
Deferred revenue and customer advances $24.0m $168.3m $354.1m ($354.4m) ($201.5m) $2.6m ($4.6m) $125.5m
Purchase of term deposits ($169.8m) ($4.3m) ($1.1b)
Proceed from maturity of term deposits $49.0m $1.0b
Repurchase of ordinary shares ($33.9m) ($51.4m) ($1.1m) ($3.5m)
Proceeds from exercise of share options $195k $10.5m $91k $36k $15k $76k
Proceed from issuance of Class A and Class B ordinary shares (Note 11) $22.4m $28.9m
Right-of-use assets obtained in lease term extensions $30.1m $56.4m $169.7m $99.7m $2.3m $5.8m $359k $0
Beginning Cash Position $1.2b $718.1m $306.9m $234.2m
Cash Flow From Continuing Financing Activities ($33.9m) ($51.4m) $21.3m $25.5m
Cash Flow From Continuing Investing Activities ($8.9m) ($161.1m) $35.6m ($41.6m)
Change In Accrued Expense ($233.1m) ($23.7m) ($23.0m) $18.9m
Change In Other Current Assets $92.6m ($5.4m) ($2.1m) $43k
Change In Other Current Liabilities ($121.0m) ($8.9m) ($6.2m) ($5.4m)
Change In Other Working Capital ($201.5m) $2.6m ($4.6m) $125.5m
Change In Payables And Accrued Expense ($233.1m) ($23.7m) ($23.0m) $18.9m
Change In Prepaid Assets $15.7m $30.6m $13.6m ($18.3m)
Change In Receivables ($36.4m) ($31.2m) ($20.6m) $25.2m
Change In Working Capital ($483.8m) ($36.1m) ($42.9m) $145.9m
Changes In Account Receivables ($36.4m) ($31.2m) ($20.6m) $25.2m
Changes In Cash ($506.7m) ($424.6m) ($82.3m) $21.2m
End Cash Position $718.1m $306.9m $234.2m $246.5m
Financing Cash Flow ($33.9m) ($51.4m) $21.3m $25.5m
Free Cash Flow ($466.7m) ($238.7m) ($148.6m) $30.5m
Gain Loss On Sale Of PPE $3.8m $344k $895k $26k
Investing Cash Flow ($8.9m) ($161.1m) $35.6m ($41.6m)
Issuance Of Capital Stock $0 $0 $22.4m $28.9m
Net Foreign Currency Exchange Gain Loss $55k $2k ($508k) $1k
Net PPE Purchase And Sale $10.6m ($10.9m) ($9.1m) ($6.2m)
Net Preferred Stock Issuance $0 $0
Operating Gains Losses $3.9m $346k $387k $27k
Other Non Cash Items $34.2m $16.8m $9.7m $5.8m
Preferred Stock Issuance $0 $0
Proceeds From Stock Option Exercised $91k $36k $15k $76k
Provisionand Write Offof Assets $1.7m $13.0m $12.3m ($805k)
Purchase Of PPE ($2.8m) ($26.6m) ($9.4m) ($6.9m)
Repurchase Of Capital Stock ($33.9m) ($51.4m) ($1.1m) ($3.5m)
Sale Of PPE $13.4m $15.7m $314k $621k
Stock Based Compensation $129.6m $83.7m $61.9m $30.8m
Net Cash Provided by (Used in) Operating Activities ($418.9m) ($631.3m) ($80.2m) ($236.4m) ($67.3m) ($29.9m) ($19.1m) $5.3m
Cash flows from investing activities:
Payments to Acquire Property, Plant, and Equipment $216k $48.6m $13.7m $20.3m $401k $3.7m $1.3m $981k
Net Investment Purchase And Sale ($19.5m) ($150.2m) $44.6m ($35.4m)
Purchase Of Investment ($19.5m) ($169.8m) ($4.3m) ($1.1b)
Disposal of available-for-sale investments $19.5m $0 $0
Sale Of Investment $0 $19.5m $49.0m $1.0b
Net cash (used in) generated from investing activities ($48.9m) ($28.6m) ($89.5m) ($117.6m) ($8.9m) ($161.1m) $35.6m ($41.6m)
Net Cash Provided by (Used in) Investing Activities ($28.6m) ($13.7m) ($18.5m) ($1.3m) ($22.7m) $4.9m ($5.9m)
Cash flows from financing activities:
Net Issuance Payments Of Debt $0 $0
Net Short Term Debt Issuance $0 $0
Repayment Of Debt $0 $0
Short Term Debt Payments $0 $0
Proceeds from Issuance of Common Stock $3.1m $4.1m
Common Stock Issuance $0 $0 $22.4m $28.9m
Net Common Stock Issuance ($33.9m) ($51.4m) $21.3m $25.4m
Common Stock Payments ($33.9m) ($51.4m) ($1.1m) ($3.5m)
Net cash (used in) generated from financing activities $1.6b $84.4m $2.8b $952k ($33.9m) ($51.4m) $21.3m $25.5m
Net Cash Provided by (Used in) Financing Activities $84.4m $428.7m $149k ($4.9m) ($7.2m) $2.9m $3.6m
Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents ($11.7m) ($5.9m) ($4.8m) $6.4m $1.9m $1.3m ($1.3m)
Effect of exchange rate changes $72.8m ($11.7m) ($38.5m) ($30.9m) $43.9m $13.4m $9.6m ($8.9m)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect ($587.1m) $329.0m ($259.6m) ($67.1m) ($57.9m) ($10.0m) $1.8m
Net decrease in cash and cash equivalents and restricted cash $1.2b ($587.1m) $2.1b ($1.7b) ($462.8m) ($411.2m) ($72.7m) $12.3m
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $105.5m $434.5m $185.3m $104.1m $43.2m $32.1m $35.2m
Cash, cash equivalents and restricted cash at beginning of the year $1.3b $688.7m $2.8b $1.2b $718.1m $306.9m $234.2m $246.5m
Cash and cash equivalents $1.3b $653.9m $2.8b $1.2b $707.9m $306.9m $234.1m $246.4m
Restricted cash $22.9m $34.8m $170k $10.2m $0 $49k $49k
Supplemental disclosure of cash flow information:
Change In Cash Supplemental As Reported ($462.8m) ($411.2m) ($72.7m) $12.3m
Interest Paid, Excluding Capitalized Interest, Operating Activities $95k $465k $0 $0

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