Youdao Reports Second Quarter 2024 Unaudited Financial Results

HANGZHOU,China,Aug. 22,2024 --Youdao,Inc. ("Youdao" or the "Company") (NYSE: DAO),an intelligent learning company with industry-leading technology in China,today announced its unaudited financial results for the second quarter ended June 30,2024.

Second Quarter 2024 Financial Highlights

Total net revenues were RMB1.3 billion (US$181.9 million),representing a 9.5% increase from the same period in 2023.


- Net revenues from learning services were RMB643.8 million (US$88.6 million),representing a 5.5% decrease from the same period in 2023.


- Net revenues from smart devices were RMB166.7 million (US$22.9 million),representing a 25.0% decrease from the same period in 2023.


- Net revenues from online marketing services were RMB511.2 million (US$70.3 million),representing a 68.4% increase from the same period in 2023.

Gross margin was 48.2%,compared with 47.0% for the same period in 2023.

"In the second quarter,our financial performance was robust,with operating cash inflow reaching an all-time high and operating loss narrowing significantly year-over-year. Leveraging our advanced large language model capabilities and data advantages,we upgraded our college admission consultation services in Youdao Lingshi to AI-based College Admission Advisers,enhancing both the timeliness and personalization of our services. Driven by RTA (Real-Time API) and AI tools advertising,our online marketing services achieved record net revenues of RMB511.2 million in the second quarter,an increase of 68.4% year-over-year. AI-driven subscription services continued to expand,with the introduction of new applications,including Mr. P AI Tutor,marking a nearly 200% year-over-year increase of total sales in the second quarter. Overall,in the first half of this year,our strategic focus on digital content services,online marketing services,and AI-driven subscription services has yielded significant results,with major financial indicators showing year-over-year improvement," said Dr. Feng Zhou,Chief Executive Officer and Director of Youdao.

"Looking ahead,with our teams' continued execution and barring unexpected market changes,we expect the business to achieve full-year positive operating income in the near future. Youdao's strength lies in our unique ability to advance AI empowerment across business lines,combining technical strength with operational excellence. The rapid development of our online marketing and AI subscription services proves this and will continue to drive our growth. Our online courses,underpinned by high-quality content and differentiated services,are another pillar of our future growth. In the long term,the future of AI + education looks incredibly bright and we will strive to lead the charge," Dr. Zhou concluded.

Second Quarter 2024 Financial Results

Net Revenues

Net revenues for the second quarter of 2024 were RMB1.3 billion (US$181.9 million),representing a 9.5% increase from RMB1.2 billion for the same period of 2023.

Net revenues from learning services were RMB643.8 million (US$88.6 million) for the second quarter of 2024,representing a 5.5% decrease from RMB680.9 million for the same period of 2023.

Net revenues from smart devices were RMB166.7 million (US$22.9 million) for the second quarter of 2024,representing a 25.0% decrease from RMB222.2 million for the same period of 2023,which was mainly attributable to the decreased unit price due to the change of product mix.

Net revenues from online marketing services were RMB511.2 million (US$70.3 million) for the second quarter of 2024,representing a 68.4% increase from RMB303.6 million for the same period of 2023. The year-over-year increase in revenues from online marketing services was primarily due to the increase in the sales of performance-based advertisements through third parties' internet properties,which was driven by our continued investments in cutting-edge AI technology.

Gross Profit and Gross Margin

Gross profit for the second quarter of 2024 was RMB636.8 million (US$87.6 million),representing a 12.3% increase from RMB567.2 million for the same period of 2023. Gross margin was 48.2% for the second quarter of 2024,compared with 47.0% for the same period of 2023.

Gross margin for learning services was 60.0% for the second quarter of 2024,compared with 57.4% for the same period of 2023.

Gross margin for smart devices was 30.3% for the second quarter of 2024,compared with 35.8% for the same period of 2023. The decrease was mainly attributable to a lower revenue base of smart devices.

Gross margin for online marketing services was 39.1% for the second quarter of 2024,compared with 31.9% for the same period of 2023. The increase was mainly attributable to the improved gross margin profile of performance-based advertisements through third parties' internet properties compared with the same period of last year.

Operating Expenses

Total operating expenses for the second quarter of 2024 were RMB709.3 million (US$97.6 million),compared with RMB856.3 million for the same period of last year.

Sales and marketing expenses for the second quarter of 2024 were RMB515.7 million (US$71.0 million),representing a decrease of 12.2% from RMB587.7 million for the same period of 2023. This decrease was attributable to the reduced marketing expenditures and outsourcing labor service fees in learning services in the second quarter of 2024.

Research and development expenses for the second quarter of 2024 were RMB153.0 million (US$21.1 million),representing a decrease of 25.4% from RMB205.1 million for the same period of 2023. The decrease was primarily due to the decreased headcount for research and development employees,leading to payroll savings in the second quarter of 2024.

General and administrative expenses for the second quarter of 2024 were RMB40.6 million (US$5.6 million),representing a decrease of 36.1% from RMB63.6 million for the same period of 2023. The decrease was primarily due to decreased expected credit losses on our accounts receivables,as well as the decreased headcount for general and administrative employees,leading to payroll savings in the second quarter of 2024.

Loss from Operations

As a result of the foregoing,loss from operations for the second quarter of 2024 was RMB72.6 million (US$10.0 million),compared with RMB289.1 million for the same period in 2023. The margin of loss from operations was 5.5%,compared with 24.0% for the same period of last year.

Net Loss Attributable to Youdao's Ordinary Shareholders

Net loss attributable to Youdao's ordinary shareholders for the second quarter of 2024 was RMB99.5 million (US$13.7 million),compared with RMB299.2 million for the same period of last year. Non-GAAP net loss attributable to Youdao's ordinary shareholders for the second quarter of 2024 was RMB96.0 million (US$13.2 million),compared with RMB283.6 million for the same period of last year.

Basic and diluted net loss per American depositary share ("ADS") attributable to ordinary shareholders for the second quarter of 2024 was RMB0.85 (US$0.12),compared with RMB2.45 for the same period of 2023. Non-GAAP basic and diluted net loss per ADS attributable to ordinary shareholders was RMB0.82 (US$0.11),compared with RMB2.32 for the same period of 2023.

Other Information

As of June 30,2024,Youdao's cash,cash equivalents,current and non-current restricted cash,time deposits and short-term investments totaled RMB568.5 million (US$78.2 million),compared with RMB527.1 millionas of December 31,2023. For the second quarter of 2024,net cash provided by operating activities was RMB250.2 million (US$34.4 million),capital expenditures totaled RMB3.8 million (US$0.5 million). Youdao's ability to continue as a going concern is dependent on management's ability to implement an effective business plan amid a changing regulatory environment,generate operating cash flows,and secure external financing for future development. To support Youdao's future business,NetEase Group has agreed to provide financial support for ongoing operations. As of June 30,Youdao has received various financial support from the NetEase Group,including,among others,RMB878.0 million short-term loans,and US$126.5 million long-term loans with maturity dated March 31,2027 drawn down under the US$300.0 million revolving loan facility.

As of June 30,the Company's contract liabilities,which mainly consisted of deferred revenues generated from Youdao's learning services,were RMB1.0 billion (US$142.9 million),compared with RMB1.1 billion as of December 31,2023.

Share Repurchase Program

On November 17,2022,the Company announced that its board of directors had authorized the Company to adopt a share repurchase program in accordance with applicable laws and regulations for up to US$20.0 million of its Class A ordinary shares (including in the form of ADSs) during a period of up to 36 months. This amount was subsequently increased to US$40.0 million in August 2023. As of June 30,the Company had repurchased a total of approximately 7.5 million ADSs for around US$33.8 million in the open market under the share repurchase program.

Conference Call

Youdao's management team will host a teleconference call with simultaneous webcast at 6:00 a.m. Eastern Time on Thursday,August 22,2024 (Beijing/Hong Kong Time: 6:00 p.m.,Thursday,2024). Youdao's management will be on the call to discuss the financial results and answer questions.

Dial-in details for the earnings conference call are as follows:

United States (toll free):

+1-888-346-8982

International:

+1-412-902-4272

Mainland China (toll free):

400-120-1203

Hong Kong (toll free):

800-905-945

Hong Kong:

+852-3018-4992

Conference ID:

8395069

A live and archived webcast of the conference call will be available on the Company's investor relations website at http://ir.youdao.com.

A replay of the conference call will be accessible by phone one hour after the conclusion of the live call at the following numbers,until August 29,2024:

United States:

+1-877-344-7529

International:

+1-412-317-0088

Replay Access Code:

8395069

About Youdao,Inc.

Youdao,Inc. (NYSE: DAO) is an intelligent learning company with industry-leading technology in China dedicated to developing and using technologies to provide learning content,applications and solutions to users of all ages. Building on the popularity of its online knowledge tools such as Youdao Dictionary and Youdao Translation,Youdao now offers smart devices,STEAM courses,adult and vocational courses,and education digitalization solutions. In addition,Youdao has developed a variety of interactive learning apps. Youdao was founded in 2006 as part of NetEase,Inc. (NASDAQ: NTES; HKEX: 9999),a leading internet technology company in China.

For more information,please visit: http://ir.youdao.com.

Non-GAAP Measures

Youdao considers and uses non-GAAP financial measures,such as non-GAAP net income/(loss) attributable to the Company's ordinary shareholders and non-GAAP basic and diluted net income/(loss) per ADS,as supplemental metrics in reviewing and assessing its operating performance and formulating its business plan. The presentation of non-GAAP financial measures is not intended to be considered in isolation or as a substitute for the financial information prepared and presented in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP").

Youdao defines non-GAAP net income/(loss) attributable to the Company's ordinary shareholders as net income/(loss) attributable to the Company's ordinary shareholders excluding share-based compensation expenses and impairment of long-term investments. Non-GAAP net income/(loss) attributable to the Company's ordinary shareholders enables Youdao's management to assess its operating results without considering the impact of these items,which are non-cash charges in nature. Youdao believes that these non-GAAP financial measures provide useful information to investors in understanding and evaluating the Company's current operating performance and prospects in the same manner as management does,if they so choose.

Non-GAAP financial measures are not defined under U.S. GAAP and are not presented in accordance with U.S. GAAP. Non-GAAP financial measures have limitations as analytical tools,which possibly do not reflect all items of expense that affect our operations. In addition,the non-GAAP financial measures Youdao uses may differ from the non-GAAP measures uses by other companies,including peer companies,and therefore their comparability may be limited.

For more information on these non-GAAP financial measures,please see the table captioned "Unaudited Reconciliation of GAAP and non-GAAP Results" set forth at the end of this release.

The accompanying table has more details on the reconciliation between our GAAP financial measures that are mostly directly comparable to non-GAAP financial measures. Youdao encourages you to review its financial information in its entirety and not rely on a single financial measure.

Exchange Rate Information

This announcement contains translations of certain RMB amounts into U.S. dollars ("US$") at specified rates solely for the convenience of the reader. Unless otherwise stated,all translations from RMB to US$ were made at the rate of RMB7.2672 to US$1.00,the exchange rate on June 28,2024 set forth in the H.10 statistical release of the Federal Reserve Board. The Company makes no representation that the RMB or US$ amounts referred could be converted into US$ or RMB,as the case may be,at any particular rate or at all.

Safe Harbor Statement

This press release contains forward-looking statements. These statements are made under the "safe harbor" provisions of the U.S. Private Securities Litigation Reform Act of 1995. Statements that are not historical facts,including statements about the Company's beliefs and expectations,are forward-looking statements. Forward-looking statements involve inherent risks and uncertainties,and a number of factors could cause actual results to differ materially from those contained in any forward-looking statement. In some cases,forward-looking statements can be identified by words or phrases such as "may," "will," "expect," "anticipate," "target," "aim," "estimate," "intend," "plan," "believe," "potential," "continue," "is/are likely to" or other similar expressions. The Company may also make written or oral forward-looking statements in its reports filed with,or furnished to,the U.S. Securities and Exchange Commission,in its annual reports to shareholders,in press releases and other written materials and in oral statements made by its officers,directors or employees to third parties. Further information regarding such risks,uncertainties or factors is included in the Company's filings with the SEC. The announced results of the second quarter of 2024 are preliminary and subject to adjustments. All information provided in this press release is as of the date of this press release,and the Company does not undertake any duty to update such information,except as required under applicable law.

For investor and media inquiries,please contact:

In China:


Jeffrey Wang


Youdao,Inc.


Tel: +86-10-8255-8163 ext. 89980


E-mail: IR@rd.netease.com

Piacente Financial Communications


Helen Wu


Tel: +86-10-6508-0677


E-mail: youdao@thepiacentegroup.com

In the United States:


Piacente Financial Communications


Brandi Piacente


Tel: +1-212-481-2050


E-mail: youdao@thepiacentegroup.com

YOUDAO,INC.


UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS


(RMB and USD in thousands)


As of December 31,


As of June 30,


2023


2024


2024


RMB


RMB


USD (1)


Assets


Current assets:


Cash and cash equivalents


454,536


500,811


68,914

Time deposits


277


282


39

Restricted cash


395


1,719


237

Short-term investments


71,848


62,501


8,600

Accounts receivable,net


354,006


393,111


54,094

Inventories


217,067


195,726


26,933

Amounts due from NetEase Group


26,117


68,104


9,371

Prepayment and other current assets


175,705


176,881


24,340

Total current assets


1,299,951


1,399,135


192,528


Non-current assets:


Property,equipment and software,net


70,906


59,513


8,189

Operating lease right-of-use assets,net


89,022


89,252


12,281

Long-term investments


51,396


77,469


10,660

Goodwill


109,944


109,944


15,129

Other assets,net


44,976


46,196


6,357

Total non-current assets


366,244


382,374


52,616


Total assets


1,666,195


1,781,509


245,144


Liabilities,Mezzanine Equity and Shareholders' Deficit


Current liabilities:


Accounts payables


159,005


110,644


15,225

Payroll payable


282,679


194,622


26,781

Amounts due to NetEase Group


82,430


74,164


10,205

Contract liabilities


1,052,622


1,038,676


142,927

Taxes payable


52,781


47,482


6,534

Accrued liabilities and other payables


591,770


743,511


102,310

Short-term loans from NetEase Group


878,000


878,000


120,817

Total current liabilities


3,099,287


3,087,099


424,799


Non-current liabilities:


Long-term lease liabilities


49,337


42,265


5,816

Long-term loans from NetEase Group


630,360


905,553


124,608

Other non-current liabilities


16,314


16,879


2,323

Total non-current liabilities


696,011


964,697


132,747


Total liabilities


3,795,298


4,051,796


557,546


Mezzanine equity


37,961


38,532


5,302


Shareholders' deficit:


Youdao's shareholders' deficit


(2,186,736)


(2,329,034)


(320,486)

Noncontrolling interests


19,672


20,215


2,782

Total shareholders' deficit


(2,167,064)


(2,308,819)


(317,704)


Total liabilities,mezzanine equity and shareholders' deficit


1,144


Note 1:

The conversion of Renminbi (RMB) into United States dollars (USD) is based on the noon buying rate of USD1.00=RMB7.2672 on the last


trading day of June (June 28,2024) as set forth in the H.10 statistical release of the U.S. Federal Reserve Board.

YOUDAO,INC.


UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS


(RMB and USD in thousands,except share and per ADS data)


Three Months Ended


Six Months Ended


June 30,


March 31,


June 30,


2023


2024


2024


2024


2023


2024


RMB


RMB


RMB


USD (1)


RMB


RMB

Net revenues:


Learning services


680,920


717,996


643,762


88,585


1,413,341


1,361,758

Smart devices


222,157


181,198


166,722


22,942


434,906


347,920

Online marketing services


303,557


492,665


511,237


70,348


521,657


1,003,902

Total net revenues


1,206,634


1,391,859


1,321,721


181,875


2,369,904


2,713,580


Cost of revenues (2)


(639,459)


(710,356)


(684,942)


(94,251)


(1,200,879)


(1,395,298)

Gross profit


567,175


681,503


636,779


87,624


1,169,025


1,318,282


Operating expenses:


Sales and marketing expenses (2)


(587,651)


(455,440)


(515,711)


(70,965)


(1,152,856)


(971,151)

Research and development expenses (2)


(205,076)


(146,723)


(152,987)


(21,052)


(387,906)


(299,710)

General and administrative expenses (2)


(63,579)


(49,416)


(40,634)


(5,591)


(113,185)


(90,050)

Total operating expenses


(856,306)


(651,579)


(709,332)


(97,608)


(1,653,947)


(1,360,911)

(Loss)/Income from operations


(289,131)


29,924


(72,553)


(9,984)


(484,922)


(42,629)


Interest income


2,154


975


917


126


4,448


1,892

Interest expense


(17,087)


(20,334)


(20,816)


(2,864)


(32,850)


(41,150)

Others,net


5,730


2,892


(909)


(125)


12,108


1,983

(Loss)/Income before tax


(298,334)


13,457


(93,361)


(12,847)


(501,216)


(79,904)


Income tax (expenses)/benefits


(4,890)


1,028


(7,053)


(970)


(8,091)


(6,025)

Net (loss)/income


(303,224)


14,485


(100,414)


(13,817)


(509,307)


(85,929)

Net loss/(income) attributable to noncontrolling interests


4,065


(2,053)


939


129


5,795


(1,114)

Net (loss)/income attributable to ordinary shareholders of the Company


(299,159)


12,432


(99,475)


(13,688)


(503,512)


(87,043)


Basic net (loss)/income per ADS


(2.45)


0.11


(0.85)


(0.12)


(4.12)


(0.74)

Diluted net (loss)/income per ADS


(2.45)


0.10


(0.85)


(0.12)


(4.12)


(0.74)


Shares used in computing basic net (loss)/income per ADS


122,247,009


118,317,220


117,173,272


117,272


122,257,874


117,745,253

Shares used in computing diluted net (loss)/income per ADS


122,928,848


117,253


Note 1:

The conversion ofRenminbi (RMB) into United States dollars (USD) is based on the noon buying rate of USD1.00=RMB7.2672on the last trading dayof June (June 28,2024)


as set forth in the H.10 statistical release of the U.S. Federal Reserve Board.


Note 2:


Share-based compensation in each category:


Cost of revenues


1,049


778


727


100


2,308


1,505

Sales and marketing expenses


2,416


1,136


337


46


3,547


1,473

Research and development expenses


5,618


3,503


939


129


10,403


4,442

General and administrative expenses


3,261


2,479


1,506


208


6,582


3,985

YOUDAO,INC.


UNAUDITED ADDITIONAL INFORMATION


(RMB and USD in thousands)


Three Months Ended


Six Months Ended


June 30,


2023


2024


2024


2024


2023


2024


RMB


RMB


RMB


USD


RMB


RMB


Net revenues


Learning services


680,580


Cost of revenues


Learning services


290,155


264,759


257,482


35,431


568,280


522,241

Smart devices


142,544


122,060


116,274


16,000


271,132


238,334

Online marketing services


206,760


323,537


311,186


42,820


361,467


634,723

Total cost of revenues


639,459


710,356


684,942


94,251


1,879


1,298


Gross margin


Learning services


57.4%


63.1%


60.0%


60.0%


59.8%


61.6%

Smart devices


35.8%


32.6%


30.3%


30.3%


37.7%


31.5%

Online marketing services


31.9%


34.3%


39.1%


39.1%


30.7%


36.8%

Total gross margin


47.0%


49.0%


48.2%


48.2%


49.3%


48.6%

YOUDAO,INC.


UNAUDITED RECONCILIATION OF GAAP AND NON-GAAP RESULTS


(RMB and USD in thousands,except per ADS data)


Three Months Ended


Six Months Ended


June 30,


2023


2024


2024


2024


2023


2024


RMB


RMB


RMB


USD


RMB


RMB


Net (loss)/income attributable to ordinary shareholders of the Company


(299,043)

Add: share-based compensation


12,344


7,896


3,509


483


22,840


11,405

impairment of long-term investment


3,240


-


-


-


3,240


-

Non-GAAP net (loss)/income attributable to ordinary shareholders of the


Company


(283,575)


20,328


(95,966)


(13,205)


(477,432)


(75,638)


Non-GAAP basic net (loss)/income per ADS


(2.32)


0.17


(0.82)


(0.11)


(3.91)


(0.64)

Non-GAAP diluted net (loss)/income per ADS


(2.32)


0.17


(0.82)


(0.11)


(3.91)


(0.64)