Qudian Inc. Reports Second Quarter 2024 Unaudited Financial Results

XIAMEN,China,Sept. 6,2024 -- Qudian Inc. ("Qudian" or "the Company" or "We") (NYSE: QD),a consumer-oriented technology company in China,today announced its unaudited financial results for the quarter ended June 30,2024.

Second Quarter 2024 Financial Highlights:

Total revenues were RMB53.3 million (US$7.3 million),compared to RMB11.1 million for the same period of last year

Net income attributable toQudian's shareholders was RMB99.8 million (US$13.7 million),compared to net loss of RMB76.9 million for the same period of last year; net income per diluted ADS was RMB0.53 (US$0.07) for the second quarter of 2024

Non-GAAP net income attributable toQudian's shareholders was RMB99.8 million (US$13.7 million),compared to Non-GAAP net loss of RMB76.9 million for the same period of last year. We exclude share-based compensation expenses from our non-GAAP measures. Non-GAAP net income per diluted ADS was RMB0.53 (US$0.07) for the second quarter of 2024

The Company's last-mile delivery business has made steady progress in 2024,which generated approximately RMB46.2 million in revenue in second quarter of 2024,compared to RMB4.3 million for the second quarter of 2023. Moving forward,the Company expects to remain steadfast in its commitment to executing its business transition and simultaneously maintaining prudent cash management to safeguard its balance sheet.

Second Quarter Financial Results

Sales income and others increased to RMB53.3 million (US$7.3 million),which was mostly attributable to sales income generated by last-mile delivery business,compared with RMB11.1 million for the second quarter of 2023,which was mainly attributable to sales income generated by QD Food business. We have completely wound down the QD Food business in 2023.

Total operating costs and expensesincreased to RMB110.8 million (US$15.2 million) from RMB106.7 million for the second quarter of 2023.

Cost of revenues increased to RMB46.2 million (US$6.4 million) from RMB12.7 million for the second quarter of 2023,primarily due to the increase in service cost related to last-mile delivery business.

General and administrative expensesdecreased by 27.9% to RMB47.2 million (US$6.5 million) from RMB65.4 million for the second quarter of 2023,primarily due to the reduce in professional services fees after the Company completed research and consultation for last-mile delivery business in its early stage.

Research and development expensesincreased by 53.4% to RMB15.2 million (US$2.1 million) from RMB9.9 million for the second quarter of 2023,primarily due to the increase in staff head count as the Company continues to explore new business opportunities,which led to a corresponding increase in staff salaries.

Loss from operations was RMB57.4 million (US$7.9 million),compared to RMB94.1 million for the second quarter of 2023.

Interest and investment income,netincreased to RMB89.5 million (US$12.3 million) from RMB6.8 million for the second quarter of 2023,primarily attributable to the increase of income from investments in the second quarter of 2024.

Gain on derivative instrumentincreased to RMB58.4 million (US$8.0 million) from RMB10.4 million for the second quarter of 2023,mainly attributable to the increase in quoted price of the underlying equity securities relating to the derivative instruments we held.

Net income attributable to Qudian's shareholderswas RMB99.8 million (US$13.7 million),compared to net loss attributable to Qudian's shareholders of RMB76.9 million in the second quarter of 2023. Net income per diluted ADS was RMB0.53 (US$0.07).

Non-GAAP net income attributable to Qudian's shareholders was RMB99.8 million (US$13.7 million),compared to Non-GAAP net loss attributable to Qudian's shareholders of RMB75.5 in the second quarter of 2023. Non-GAAP net income per diluted ADS was RMB0.53 (US$0.07).

Cash Flow

As of June 30,2024,the Company had cash and cash equivalents of RMB4,849.0 million (US$667.2 million) and restricted cash of RMB52.0 million (US$7.2 million).

For the second quarter of 2024,net cash used in operating activities was RMB1,184.3 million (US$163.0 million),mainly due to payments for labor-related costs and expenses and purchase oftime and structured deposit. Net cash used in investing activities was RMB898.1 million (US$123.6 million),mainly due to purchase of short-term investments and purchase of property and equipment for the construction of the Company's innovation park. Net cash used in financing activities was RMB114.4 million (US$15.7 million),mainly due tothe repurchase of ordinary shares.

Last-mile Delivery Business

In response to the surging demand for cross-border e-commerce transactions,the Company has proactively sought innovative logistic services and solutions to meet global consumers' expectations for swift and top-tier delivery services. In December 2022,the Company launched its last-mile delivery services under the brand name of "Fast Horse." The business was initially launched on a trial basis and has gradually achieved meaningful scale in Australia during the second quarter of 2023. As of the date of this release,the Company's last-mile delivery service is available in Australia and New Zealand.

Update on Share Repurchase

As previously disclosed,the Company established a share repurchase program in June 2022,under which the Company may purchase up to US$200 million worth of its Class A ordinary shares and/or ADSs over a 24-month period. From the launch of the share repurchase program on June 13,2022 to June 12,the Company has in aggregate purchased 64.3 million ADSs in the open market for a total amount of approximately US$113.0 million (an average price of $1.8 per ADS) pursuant to the share repurchase program.

Our Board approved a share repurchase program in March 2024 to purchase up to US$300 million worth of Class A ordinary shares or ADSs in the next 36 months starting from June 13,2024. From the launch of the share repurchase program on June 13,2024 to September 3,the Company has in aggregate purchased 4.3 million ADSs in the open market for a total amount of approximately US$8.0 million (an average price of $1.9 per ADS) pursuant to the share repurchase program.

As of September 3,the Company has in aggregate purchased 158.6 million ADSs for a total amount of approximately US$702.3 million (an average price of $4.4 per ADS).

About Qudian Inc.

Qudian Inc. ("Qudian") is a consumer-oriented technology company. The Company historically focused on providing credit solutions to consumers. Qudian is exploring innovative logistics services to satisfy consumers' demand for e-commerce transactions by leveraging its technology capabilities.

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

Use of Non-GAAP Financial Measures

We use Non-GAAP net income/loss attributable to Qudian's shareholders,a Non-GAAP financial measure,in evaluating our operating results and for financial and operational decision-making purposes. We believe that Non-GAAP net income/loss attributable to Qudian's shareholders helps identify underlying trends in our business by excluding the impact of share-based compensation expenses,which are non-cash charges. We believe that Non-GAAP net income/loss attributable to Qudian's shareholders provides useful information about our operating results,enhances the overall understanding of our past performance and future prospects and allows for greater visibility with respect to key metrics used by our management in its financial and operational decision-making.

Non-GAAP net income/loss attributable to Qudian's shareholders is not defined under U.S. GAAP and is not presented in accordance with U.S. GAAP. This Non-GAAP financial measure has limitations as an analytical tool,and when assessing our operating performance,cash flows or our liquidity,investors should not consider them in isolation,or as a substitute for net loss /income,cash flows provided by operating activities or other consolidated statements of operation and cash flow data prepared in accordance with U.S. GAAP.

We mitigate these limitations by reconciling the Non-GAAP financial measure to the most comparable U.S. GAAP performance measure,all of which should be considered when evaluating our performance.

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

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$1.00,the noon buying rate in effect on June 28,in the H.10 statistical release of the Federal Reserve Board. The Company makes no representation that the RMB or US$ amounts referred could be converted into US$ or RMB,as the case may be,at any particular rate or at all.

Statement Regarding Preliminary Unaudited Financial Information

The unaudited financial information set out in this earnings release is preliminary and subject to potential adjustments. Adjustments to the consolidated financial statements may be identified when audit work has been performed for the Company's year-end audit,which could result in significant differences from this preliminary unaudited financial information.

Safe Harbor Statement

This announcement contains forward-looking statements. These statements are made under the "safe harbor" provisions of the United States Private Securities Litigation Reform Act of 1995. These forward-looking statements can be identified by terminology such as "will," "expects," "anticipates," "future," "intends," "plans," "believes," "estimates" and similar statements. Among other things,the expectation of its collection efficiency and delinquency,contain forward-looking statements. Qudian may also make written or oral forward-looking statements in its periodic reports to the SEC,in its annual report to shareholders,in press releases and other written materials and in oral statements made by its officers,directors or employees to third parties. Statements that are not historical facts,including statements about Qudian's beliefs and expectations,are forward-looking statements. Forward-looking statements involve inherent risks and uncertainties. A number of factors could cause actual results to differ materially from those contained in any forward-looking statement,including but not limited to the following: Qudian's goal and strategies; Qudian's expansion plans; Qudian's future business development,financial condition and results of operations; Qudian's expectations regarding demand for,and market acceptance of,its products; Qudian's expectations regarding keeping and strengthening its relationships with customers,business partners and other parties it collaborates with; general economic and business conditions; and assumptions underlying or related to any of the foregoing. Further information regarding these and other risks is included in Qudian's filings with the SEC. All information provided in this press release and in the attachments is as of the date of this press release,and Qudian does not undertake any obligation to update any forward-looking statement,except as required under applicable law.

For investor and media inquiries,please contact:

In China:


Qudian Inc.


Tel: +86-592-596-8208


E-mail: ir@qudian.com

QUDIAN INC.

Unaudited Condensed Consolidated Statements of Operations


Three months ended June 30,

(In thousands except for number


2023


2024

of shares and per-share data)


(Unaudited)


(Unaudited)


RMB


RMB


US$


Revenues:


Sales income and others


11,088


53,328


7,338


Total revenues


11,088


53,328


7,338


Operating cost and expenses:


Cost of revenues


(12,667)


(46,248)


(6,364)

Sales and marketing


-


(1,054)


(145)

General and administrative


(65,419)


(47,165)


(6,490)

Research and development


(9,918)


(15,219)


(2,094)

Expected credit reversal for receivables and other assets


(17,313)


(751)


(103)

Impairment loss from other assets


(1,343)


(387)


(53)

Total operating cost and expenses


(106,660)


(110,824)


(15,249)

Other operating income


1,470


119


16


Loss from operations


(94,102)


(57,377)


(7,895)

Interest and investment income,net


6,798


89,485


12,314

Gain from equity method investments


2,661


820


113

Gain on derivative instruments


10,434


58,376


8,033

Foreign exchange loss,net


(42)


(1,186)


(163)

Other income


16,622


714


98

Other expenses


(308)


(342)


(47)


Net (loss)/income before income taxes


(57,937)


90,490


12,453

Income tax (expenses)/benefit


(18,928)


9,297


1,279


Net (loss)/income


(76,865)


99,787


13,732


Net (loss)/income attributable to Qudian


Inc.'s shareholders


(76,732


(Loss)/Earnings per share for Class A and Class


B ordinary shares:


Basic


(0.34)


0.54


0.07

Diluted


(0.34)


0.53


0.07


(Loss)/Earnings per ADS (1 Class A ordinary


share equals 1 ADSs):


Basic


(0.34)


0.54


0.07

Diluted


(0.34)


0.53


0.07


Weighted average number of Class A and Class B


ordinary shares outstanding:


Basic


223,467,498


184,571,121


184,121

Diluted


226,379,819


189,684,527


189,527


Other comprehensive income:


Foreign currency translation adjustment


65,401


14,489


1,994


Total comprehensive (loss)/income


(11,464)


114,276


15,726


Total comprehensive (loss)/income


attributable to Qudian Inc.'s shareholders


(11,726

QUDIAN INC.

Unaudited Condensed Consolidated Balance Sheets


As of March 31,


As of June 30,

(In thousands except for number


2024


2024

of shares and per-share data)


(Unaudited)

(Unaudited)


RMB


RMB

US$

ASSETS:


Current assets:


Cash and cash equivalents


7,039,968


4,849,019

667,247

Restricted cash


53,644


51,984

7,153

Time and structured deposit


1,624,612


2,948,606

405,742

Short-term investments


316,526


1,091,177

150,151

Accounts receivables


36,149


39,418

5,424

Other current assets


733,375


615,275

84,664

Total current assets


9,804,274


9,595,479

1,320,381


Non-current assets:


Right-of-use assets


162,276


163,246

22,463

Investment in equity method investee


149,750


150,691

20,736

Long-term investments


210,436


210,448

28,959

Property and equipment,net


1,340,884


1,410,125

194,040

Intangible assets


2,929


2,764

380

Other non-current assets


622,008


469,476

64,602

Total non-current assets


2,488,283


2,406,750

331,180


TOTAL ASSETS


12,292,557


12,002,229

1,651,561


QUDIAN INC.

Unaudited Condensed Consolidated Balance Sheets (Continued)


As of March 31,

(In thousands except for number


2024


2024

of shares and per-share data)


(Unaudited)

(Unaudited)


RMB


RMB

US$


LIABILITIES AND SHAREHOLDERS' EQUITY


Current liabilities:


Short-term lease liabilities


19,884


19,789

2,723

Derivative instruments-liability


343,743


248,228

34,157

Accrued expenses and other current liabilities


327,459


202,856

27,914

Income tax payable


97,647


25,947

3,571

Total current liabilities


788,733


496,820

68,365


Non-current liabilities:


Long-term lease liabilities


49,688


51,432

7,077

Total non-current liabilities


49,688


51,432

7,077

Total liabilities


838,421


548,252

75,442


Shareholders' equity:


Class A Ordinary shares


132


132

18

Class B Ordinary shares


44


44

6

Treasury shares


(1,082,373)


(1,196,636)

(164,663)

Additional paid-in capital


4,031,610


4,438

554,744

Accumulated other comprehensive loss


(55)


14,434

1,986

Retained earnings


8,504,778


8,604,565

1,184,028


Total shareholders' equity


11,454,136


11,453,977

1,576,119


TOTAL LIABILITIES AND SHAREHOLDERS'


EQUITY


12,561

QUDIAN INC.

Unaudited Reconciliation of GAAP And Non-GAAP Results


Three months ended June 30,


2023


2024

(In thousands except for number


(Unaudited)


(Unaudited)

of shares and per-share data)


RMB


RMB


US$


Total net (loss)/income attributable to Qudian Inc.'s shareholders


(76,732

Add: Share-based compensation expenses


1,335


1


Non-GAAP net (loss)/income attributable to Qudian Inc.'s shareholders


(75,530)


99,788


13,732


Non-GAAP net (loss)/income per share—basic


(0.34)


0.54


0.07

Non-GAAP net (loss)/income per share—diluted


(0.34)


0.53


0.07

Weighted average shares outstanding—basic


223,121

Weighted average shares outstanding—diluted


226,527