@Nio: NIO Inc. Reports Unaudited Fourth Quarter and Full Year 2019 Financial Results

Quarterly Total Revenues reached RMB2,848.3 million (US$409.1 million)iQuarterly Deliveries of the ES8 and the ES6 were 8,224 vehicles Full Year Total Revenues reached RMB7,824.9 million (US$1,124.0 million)Full Year Deliveries of the ES8 and the ES6 were 20,565 vehicles

SHANGHAI, China, March 18, 2020 (GLOBE NEWSWIRE) — NIO Inc. (“NIO” or the “Company”) (NYSE: NIO), a pioneer in China’s premium electric vehicle market, today announced its unaudited financial results for the fourth quarter and full year ended December 31, 2019.

Operating Highlights for the Fourth Quarter and Full Year 2019

Deliveries of vehicles were 8,224 in the fourth quarter of 2019 including 6,824 ES6s and 1,400 ES8s, compared with 4,799 vehicles delivered in the third quarter of 2019.
Deliveries of vehicles were 20,565 in 2019, compared with 11,348 vehicles delivered in 2018ii.

Key Operating Results
 
 
 
 

 
2019 Q4
2019 Q3
2019 Q2
2019 Q1
2019 FY

Deliveries
8,224
4,799
3,553
3,989
20,565

Deliveries
2018 Q47,980
2018 Q33,268
2018 Q2100
2018 Q1—
2018 FY11,348

Financial Highlights for the Fourth Quarter of 2019

Vehicle sales were RMB2,683.9 million (US$385.5 million) in the fourth quarter of 2019, representing an increase of 54.8% from the third quarter of 2019 and a decrease of 20.6% from the same quarter of 2018.
Vehicle marginiii was negative 6.0%, compared with negative 6.8% in the third quarter of 2019 and 3.7% in the same quarter of 2018.
Total revenues were RMB2,848.3 million (US$409.1 million) in the fourth quarter of 2019, representing an increase of 55.1% from the third quarter of 2019 and a decrease of 17.1% from the same quarter of 2018.
Gross margin was negative 8.9%, compared with negative 12.1% in the third quarter of 2019 and 0.4% in the same quarter of 2018.
Loss from operations was RMB2,826.2 million (US$406.0 million) in the fourth quarter of 2019, representing an increase of 17.3% from the third quarter of 2019 and a decrease of 18.0% from the same quarter of 2018. Excluding share-based compensation expenses, adjusted loss from operations (non-GAAP) was RMB2,774.9 million (US$398.6 million) in the fourth quarter of 2019, representing an increase of 18.6% from the third quarter of 2019 and a decrease of 16.0% from the same quarter of 2018.
Net loss was RMB2,864.6 million (US$411.5 million) in the fourth quarter of 2019, representing an increase of 13.6% from the third quarter of 2019 and a decrease of 18.2% from the same quarter of 2018. Excluding share-based compensation expenses, adjusted net loss (non-GAAP) was RMB 2,813.4 million (US$404.1 million) in the fourth quarter of 2019, representing an increase of 14.8% from the third quarter of 2019 and a decrease of 16.3% from the same quarter of 2018.
Net loss attributable to NIO’s ordinary shareholders was RMB2,893.8 million (US$415.7 million) in the fourth quarter of 2019, representing an increase of 13.3% from the third quarter of 2019 and a decrease of 17.7% from the same quarter of 2018. Excluding share-based compensation expenses and accretion on redeemable non-controlling interests to redemption value, adjusted net loss attributable to NIO’s ordinary shareholders (non-GAAP) was RMB2,810.7 million (US$403.7 million).
Basic and diluted net loss per American Depositary Share (ADS)iv were both RMB2.81 (US$0.40) in the fourth quarter of 2019. Excluding share-based compensation expenses and accretion on redeemable non-controlling interests to redemption value, adjusted basic and diluted net loss per ADS (non-GAAP) were both RMB2.73 (US$0.39).
Cash and cash equivalents, restricted cash and short-term investment were RMB1,056.3 million (US$151.7 million) as of December 31, 2019.

Key Financial Results 

(in RMB million, except for perordinary share data and percentage)

 
 
 
 
 
 
 

 
 
2019 Q4
2019 Q3
 
2018 Q4
 
% Change

 
 
 
 
 
 
 
 

 
 
 
 
 
 
QoQ
YoY

Vehicle Sales
 
2,683.9
 
1,733.5
 
 
3,381.2
 
 
54.8
%
-20.6
%

Vehicle Margin
 
-6.0
%
-6.8
%
 
3.7
%
 
0.8
%
-9.7
%

Total Revenues
 
2,848.3
 
1,836.8
 
 
3,435.6
 
 
55.1
%
-17.1
%

Gross Margin
 
-8.9
%
-12.1
%
 
0.4
%
 
3.2
%
-9.3
%

Loss from Operations
 
(2,826.2
)
(2,409.2
)
 
(3,446.9
)
 
17.3
%
-18.0
%

Adjusted Loss from Operations (non-GAAP)
(2,774.9
)
(2,338.8
)
 
(3,305.2
)
 
18.6
%
-16.0
%

Net Loss
 
(2,864.6
)
(2,521.7
)
 
(3,503.0
)
 
13.6
%
-18.2
%

Adjusted Net Loss (non-GAAP)
(2,813.4
)
(2,451.2
)
 
(3,361.3
)
 
14.8
%
-16.3
%

Net Loss Attributable to Ordinary Shareholders
(2,893.8
)
(2,553.6
)
 
(3,516.5
)
 
13.3
%
-17.7
%

Net Loss per Ordinary Share-Basic and Diluted
(2.81
)
(2.48
)
 
(3.37
)
 
13.3
%
-16.6
%

Adjusted Net Loss per Ordinary Share-Basic and Diluted (non-GAAP)
(2.73
)
(2.38
)
 
 (3.20
)
 
14.7
%
-14.7
%

Financial Highlights for the Full Year 2019

Vehicle sales were RMB7,367.1 million (US$1,058.2 million) for the full year 2019, representing an increase of 51.8% from the previous year.
Vehicle margin was negative 9.9% for the full year 2019, compared with negative 1.6% for the previous year. Excluding the negative impact of battery recall costs, vehicle margin was negative 6.0%.
Total revenues were RMB7,824.9 million (US$1,124.0 million) for the full year 2019, representing an increase of 58.0% from the previous year.
Gross margin was negative 15.3% for the full year 2019, compared with negative 5.2% for the previous year. Excluding the negative impact of battery recall costs, gross margin was negative 10.9%.
Loss from operations was RMB11,079.2 million (US$1,591.4 million) for the full year 2019, representing an increase of 15.5% from the previous year. Excluding share-based compensation expenses, adjusted loss from operations (non-GAAP) was RMB10,745.7 million (US$1,543.5 million) in 2019, representing an increase of 20.5% from the previous year.
Net loss was RMB11,295.7 million (US$1,622.5 million) for the full year 2019, representing an increase of 17.2% from the previous year. Excluding share-based compensation expenses, adjusted net loss (non-GAAP) was RMB10,962.2 million (US$1,574.6 million) for the full year 2019, representing an increase of 22.4% from the previous year.
Net loss attributable to NIO’s ordinary shareholders was RMB11,413.1 million (US$1,639.4 million) for the full year 2019, representing a decrease of 51.1% from the previous year. Excluding share-based compensation expenses and accretion on redeemable non-controlling interests to redemption value, adjusted net loss attributable to NIO’s ordinary shareholders (non-GAAP) was RMB10,953.0 million (US$1,573.3 million).
Basic and diluted net loss per ADS were both RMB11.08 (US$1.59) for the full year 2019. Excluding share-based compensation expenses and accretion on redeemable non-controlling interests to redemption value, adjusted basic and diluted net loss per ADS (non-GAAP) were both RMB10.63 (US$1.53).

Key Financial Results
 
 
 
 
 

 

(in RMB million, except for per ordinary

 
 
 
 
 

share data and percentage)
2019 
 
2018 
 
% Change

 
 
 
 
 
 

Vehicle Sales
7,367.1
 
 
4,852.5
 
 
51.8
%

Vehicle Margin
-9.9
%
 
-1.6
%
 
-8.3
%

Total Revenues
7,824.9
 
 
4,951.2
 
 
58.0
%

Gross Margin
-15.3
%
 
-5.2
%
 
-10.1
%

Loss from Operations
(11,079.2
)
 
(9,595.6
)
 
15.5
%

Adjusted Loss from Operations (non-GAAP)
(10,745.7
)
 
(8,916.1
)
 
20.5
%

Net Loss
(11,295.7
)
 
(9,639.0
)
 
17.2
%

Adjusted Net Loss (non-GAAP)
(10,962.2
)
 
(8,959.5
)
 
22.4
%

Net Loss Attributable to Ordinary Shareholders
(11,413.1
)
 
(23,327.9
)
 
-51.1
%

Net Loss per Ordinary Share-Basic and Diluted
(11.08
)
 
(70.23
)
 
-84.2
%

Adjusted Net Loss per Ordinary Share-Basic and Diluted (non-GAAP)
(10.63
)
 
(26.85
)
 
-60.4
%

CEO and CFO Comments

“We delivered, on a combined basis, 8,224 ES8 and ES6 vehicles in the fourth quarter of 2019, representing a 71.4% sequential increase from the prior quarter. Cumulative deliveries of ES8 and ES6 reached 20,565 in 2019, representing an 81.2% increase from 2018,” said William Bin Li, founder, chairman and chief executive officer of NIO. “As a leading premium smart EV brand from China, we are proudly serving over 34,218 NIO users across 296 cities in China as of the end of February 2020. Our ES6 ranked No.1 in electric SUV sales in China for the fifth consecutive month since October 2019.

“We started 2020 in a challenging environment due to the COVID-19 outbreak. While we keep safety and health of our global employees a top priority, our teams strive to resume productions, expand our traffic channels, integrate our online and offline sales efforts and offer best services possible to bring business and operation back to normal. Looking into year 2020, we are confident that we will produce the most competitive electric SUVs in China, including ES6, all-new ES8 and EC6, together with more comprehensive battery and power solutions. We are pleased to see our growing user community becoming an essential part of our brand and business growth. We have covered 59 cities with 22 NIO Houses and 62 NIO Spaces in China, which efficiently support our branding and sales efforts. We are well prepared to proceed through the headwind and become stronger in 2020,” concluded Mr. Li.

“We are pleased with our financial performance in the fourth quarter of 2019, with the top line growing 55.1% from the previous quarter,” added Wei Feng, NIO’s chief financial officer. “We have put great efforts to optimize our organizations and to improve operation efficiency, which resulted in certain one-off expenses in the fourth quarter. However, we believe that these efforts will significantly reduce our operating expenses and improve our cash flows in 2020 and beyond. We will continue to improve operation efficiency in all business fronts to bring positive changes to the performance of our margins in the future.

“Additionally, we made several private placements of convertible notes in February and March 2020, in an aggregate principal amount of US$435 million, which supported our daily operations and business development. On February 25, 2020, we entered into a collaboration framework agreement with the municipal government of Hefei, Anhui Province, who expects to provide resources and funding support for NIO to establish NIO China headquarters in Hefei for our long-term growth. The parties are working on the legally binding definitive documents to be signed.”

Financial Results for the Fourth Quarter and Full Year 2019

Revenues

Total revenues in the fourth quarter of 2019 were RMB2,848.3 million (US$409.1 million), representing an increase of 55.1% from the third quarter of 2019 and a decrease of 17.1% from the same quarter of 2018. 
Total revenues for the full year 2019 were RMB7,824.9 million (US$1,124.0 million), representing an increase of 58.0% from the previous year. 
Vehicle sales in the fourth quarter of 2019 were RMB2,683.9 million (US$385.5 million), representing an increase of 54.8% from the third quarter of 2019 and a decrease of 20.6% from the same quarter of 2018. The increase in vehicle sales over the third quarter of 2019 was attributed to higher deliveries achieved from the existing users’ referrals and the expansion of our sales network through the continued launch of more efficient NIO Spaces in the fourth quarter of 2019. The decrease in vehicle sales over the fourth quarter of 2018 was due to a higher proportion of ES6 sold in the fourth quarter of 2019, of which the selling price is lower than that of the ES8, which accounted for a larger portion of the sales in the fourth quarter of 2018. 
Vehicle sales for the full year 2019 were RMB7,367.1 million (US$1,058.2 million), representing an increase of 51.8% from the previous year. 
Other sales in the fourth quarter of 2019 were RMB164.4 million (US$23.6 million), representing an increase of 59.0% from the third quarter of 2019 and an increase of 202.1% from the same quarter of 2018. The increase in other sales over the third quarter of 2019 was mainly attributed to increased revenues derived from the home chargers installed and accessories sold in line with the incremental vehicle sales in the fourth quarter. 
Other sales for the full year 2019 were RMB457.8 million (US$65.8 million), representing an increase of 363.8% from the previous year.

Cost of Sales and Gross Margin

Cost of sales in the fourth quarter of 2019 was RMB3,102.1 million (US$445.6 million), representing an increase of 50.7% from the third quarter of 2019 and a decrease of 9.3% from the same quarter of 2018. The increase in cost of sales over the third quarter of 2019 was mainly driven by the increase of delivery volume of the ES6 and ES8 in the fourth quarter of 2019. 
Cost of sales for the full year 2019 was RMB9,023.7 million (US$1,296.2 million), representing an increase of 73.3% from the previous year. 
Gross margin in the fourth quarter of 2019 was negative 8.9%, compared with negative 12.1% in the third quarter of 2019 and 0.4% in the same quarter of 2018. The increase of gross margin compared to the third quarter of 2019 was mainly driven by the increase of vehicle margin in the fourth quarter of 2019. 
Gross margin for the full year 2019 was negative 15.3%, compared with negative 5.2% for the full year 2018. Excluding the negative impact of battery recall costs, gross margin was negative 10.9%. 
Vehicle margin in the fourth quarter of 2019 was negative 6.0%, compared with negative 6.8% in the third quarter of 2019 and 3.7% in the same quarter of 2018. The increase of vehicle margin compared to the third quarter of 2019 was mainly driven by the increase of production and delivery volume of ES6 and ES8 in the fourth quarter of 2019. 
Vehicle margin for the full year 2019 was negative 9.9%, compared with negative 1.6% for the full year 2018. Excluding the negative impact of battery recall costs, vehicle margin was negative 6.0%

Operating Expenses                                  

Research and development expenses in the fourth quarter of 2019 were RMB1,026.4 million (US$147.4 million), representing an increase of 0.3% from the third quarter of 2019 and a decrease of 32.3% from the same quarter of 2018. Excluding share-based compensation expenses (non-GAAP), research and development expenses were RMB1,014.4 million (US$145.7 million), representing an increase of 1.1% from the third quarter of 2019 and a decrease of 32.1% from the same quarter of 2018. The slight increase in research and development expenses over the third quarter of 2019 was primarily attributed to the incremental design and development costs for EC6 and all-new ES8 launched in December 2019, offset by less employee compensation due to a reduced number of R&D personnel. The decrease in research and development expenses over the fourth quarter of 2018 was caused by the decrease of R&D expenses related to ES6, which came to mass production in June 2019. 
Research and development expenses for the full year 2019 were RMB4,428.6 million (US$636.1 million), representing an increase of 10.8% from the previous year. Excluding share-based compensation charges (non-GAAP), research and development expenses were RMB4,345.9 million (US$624.2 million). 
Selling, general and administrative expenses in the fourth quarter of 2019 were RMB 1,546.0 million (US$222.1 million), representing an increase of 32.8% from the third quarter of 2019 and a decrease of 20.5% from the same quarter of 2018. Excluding share-based compensation expenses (non-GAAP), selling, general and administrative expenses were RMB1,509.0 million (US$216.8 million), representing an increase of 35.2% from the third quarter of 2019 and a decrease of 17.3% from the same quarter of 2018. The increase in selling, general and administrative expenses over the third quarter of 2019 was primarily attributed to increased marketing and promotional activities and costs on the optimization of our organization and sales network, offset by less employee compensation due to a reduced number of selling, general and administrative employees. The decrease in selling, general and administrative expenses over the fourth quarter of 2018 was mainly due to less marketing and promotional activities and less employee compensation due to the reduced number of selling, general and administrative employees. 
Selling, general and administrative expenses for the full year 2019 were RMB5,451.8 million (US$783.1 million), representing an increase of 2.1% from the previous year. Excluding share-based compensation charges (non-GAAP), selling, general and administrative expenses were RMB5,210.7 million (US$748.5 million).

Loss from Operations

Loss from operations in the fourth quarter of 2019 was RMB2,826.2 million (US$406.0 million), representing an increase of 17.3% from the third quarter of 2019 and a decrease of 18.0% from the same quarter of 2018. Excluding share-based compensation expenses, adjusted loss from operations (non-GAAP) was RMB2,774.9 million (US$398.6 million) in the fourth quarter of 2019, representing an increase of 18.6% from the third quarter of 2019 and a decrease of 16.0% from the same quarter of 2018. 
Loss from operations for the full year 2019 was RMB11,079.2 million (US$1,591.4 million), compared with loss from operations of RMB9,595.6 million in 2018. Excluding share-based compensation charges, adjusted loss from operations (non-GAAP) was RMB10,745.7 million (US$1,543.5 million) in 2019.

Share-based Compensation Expenses

Share-based compensation expenses in the fourth quarter of 2019 were RMB51.2 million (US$7.4 million), representing a decrease of 27.3% from the third quarter of 2019 and a decrease of 63.9% from the same quarter of 2018. The decrease in share-based compensation expenses over the third quarter of 2019 was primarily attributed to the continuous decline in the number of employees, and the impact of part of the share-based compensation expenses being recognized by using the accelerated method previously. 
Share-based compensation expenses for the full year 2019 were RMB333.5 million (US$47.9 million), compared with RMB679.5 million for the previous year.

Net Loss and Earnings Per Share

Net loss was RMB2,864.6 million (US$411.5 million) in the fourth quarter of 2019, representing an increase of 13.6% from the third quarter of 2019 and a decrease of 18.2% from the same quarter of 2018. Excluding share-based compensation expenses, adjusted net loss (non-GAAP) was RMB2,813.4 million (US$404.1 million) in the fourth quarter of 2019, representing an increase of 14.8% from the third quarter of 2019 and a decrease of 16.3% from the same quarter of 2018. 
Net loss for the full year 2019 was RMB11,295.7 million (US$1,622.5 million), compared with net loss of RMB9,639.0 million in 2018. Excluding share-based compensation charges, adjusted net loss (non-GAAP) was RMB10,962.2 million (US$1,574.6 million) in 2019. 
Net loss attributable to NIO’s ordinary shareholders in the fourth quarter of 2019 was RMB 2,893.8 million (US$415.7 million) in the fourth quarter of 2019, representing an increase of 13.3% from the third quarter of 2019 and a decrease of 17.7% from the same quarter of 2018. Excluding share-based compensation expenses and accretion on redeemable non-controlling interests to redemption value, adjusted net loss attributable to NIO’s ordinary shareholders (non-GAAP) was RMB2,810.7 million (US$403.7 million) in 2019. 
Net loss attributable to NIO’s ordinary shareholders for the full year 2019 was RMB11,413.1 million (US$1,639.4 million), compared with net loss attributable to NIO’s ordinary shareholders of RMB23,327.9 million in 2018. Excluding share-based compensation expenses and accretion on redeemable non-controlling interests to redemption value, adjusted net loss attributable to NIO’s ordinary shareholders (non-GAAP) was RMB10,953.0 million (US$1,573.3 million) in 2019. 
Basic and diluted net loss per ADS in the fourth quarter of 2019 were both RMB2.81  (US$0.40). Excluding share-based compensation expenses and accretion on redeemable non-controlling interests to redemption value, adjusted basic and diluted net loss per ADS (non-GAAP) were both RMB2.73 (US$0.39). 
Basic and diluted net loss per ADS for the full year 2019 were both RMB11.08 (US$1.59). Excluding share-based compensation expenses and accretion on redeemable non-controlling interests to redemption value, adjusted basic and diluted net loss per ADS (non-GAAP) were both RMB10.63 (US$1.53) in 2019.

Balance Sheets

Balance of cash and cash equivalents, restricted cash and short-term investment was RMB 1,056.3 million (US$151.7 million) as of December 31, 2019. The Company’s cash balance is not adequate to provide the required working capital and liquidity for continuous operation in the next 12 months. The Company’s continuous operation depends on the Company’s capability to obtain sufficient external equity or debt financing. The Company will continue to work on financing projects to improve its liquidity and cash position. However, the consummation of any additional financing project is subject to inherent uncertainties. Based on the management’s assessment, as a result of the relevant conditions and events including continuous losses, net cash outflows, negative working capital, negative equity and uncertainties on consummation of the financing projects, there is substantial doubt about the Company’s ability to continue as a going concern. The fourth quarter and full year unaudited financial information does not include any adjustment that is reflective of this uncertainty. The Company will announce any material developments or information subject to the requirements by applicable laws. 
On January 1, 2019, the Company adopted ASC 842 Leases and used the additional transition method to initially apply this new lease standard at the adoption date. Right-of-use assets and lease liabilities were recognized on the Company’s consolidated financial statements.

Business Outlook

Given the COVID-19 outbreak in China since the end of January 2020, the China auto industry in general and the production and delivery of vehicles of the Company have taken a hit for the first quarter of 2020. Therefore, the Company expects:

Deliveries of the vehicles to be between 3,400 and 3,600 vehicles, representing a decrease of approximately 56.2% to 58.7% from the fourth quarter of 2019, and a decrease of approximately 9.8% to 14.8% from the first quarter of 2019. 
Total revenues to be between RMB1,209.0 million (US$173.7 million) and RMB1,273.2 million (US$182.9 million), representing a decrease of approximately 55.3% to 57.6% from the fourth quarter of 2019, and a decrease of approximately 21.9% to 25.9% from the first quarter of 2019.

This business outlook reflects the Company’s current and preliminary view on the business situation and market condition, which is subject to change.

Conference Call

Management will hold a conference call at 8:00 a.m. U.S. Eastern Daylight Time on March 18, 2020 (8:00 p.m. Beijing Time on March 18, 2020) to discuss financial results and answer questions from investors and analysts. Listeners may access the call by dialing in:

United States:
+1-845-675-0437

International:
+65-6713-5090

Hong Kong:
+852-3018-6771

Conference ID:
8283746

Additionally, a live and archived webcast of the conference call will be available on the Company’s investor relations website at http://ir.nio.com.

A replay of the conference call will be accessible by phone approximately two hours after the conclusion of the live call at the following numbers, until March 25, 2020 08:59 a.m. ET:

United States:
+1-646-254-3697

International:
+61-2-8199-0299

Hong Kong:
+852-3051-2780

Conference ID:
8283746

About NIO Inc.

NIO Inc. is a pioneer in China’s premium electric vehicle market. Founded in November 2014, NIO’s mission is to shape a joyful lifestyle by offering premium smart electric vehicles and being the best user enterprise. NIO designs, jointly manufactures, and sells smart and connected premium electric vehicles, driving innovations in next generation technologies in connectivity, autonomous driving and artificial intelligence. Redefining the user experience, NIO provides users with comprehensive, convenient and innovative charging solutions and other user-centric services. NIO began deliveries of the ES8, a 7-seater high-performance premium electric SUV in China in June 2018, and its variant, the six-seater ES8, in March 2019. NIO officially launched the ES6, a 5-seater high-performance premium electric SUV, in December 2018 and began deliveries in June 2019. NIO officially launched the EC6, a 5-seater smart premium electric Coupe SUV, in December 2019 and plans to commence deliveries in 2020.

Safe Harbor StatementThis press release contains statements that may constitute “forward-looking” statements pursuant to the “safe harbor” provisions of the U.S. Private Securities Litigation Reform Act of 1995. These forward-looking statements can be identified by terminology such as “will,” “expects,” “anticipates,” “aims,” “future,” “intends,” “plans,” “believes,” “estimates,” “likely to” and similar statements. Among other things, the Business Outlook and quotations from management in this announcement, as well as NIO’s strategic and operational plans, contain forward-looking statements. NIO may also make written or oral forward-looking statements in its periodic reports to the U.S. Securities and Exchange Commission (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 NIO’s beliefs, plans 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: NIO’s strategies; NIO’s future business development, financial condition and results of operations; NIO’s ability to obtain sufficient external equity or debt financing; NIO’s ability to develop and manufacture a car of sufficient quality and appeal to customers on schedule and on a large scale; its ability to grow manufacturing in collaboration with partners; its ability to provide convenient charging solutions to our customers; its ability to satisfy the mandated safety standards relating to motor vehicles; its ability to secure supply of raw materials or other components used in our vehicles; its ability to secure sufficient reservations and sales of the ES8 and ES6; its ability to control costs associated with our operations; its ability to build our NIO brand; general economic and business conditions globally and in China and assumptions underlying or related to any of the foregoing. Further information regarding these and other risks is included in NIO’s filings with the SEC. All information provided in this press release is as of the date of this press release, and NIO does not undertake any obligation to update any forward-looking statement, except as required under applicable law.

Non-GAAP DisclosureThe Company uses non-GAAP measures, such as adjusted cost of sales (non-GAAP), adjusted research and development expenses (non-GAAP), adjusted selling, general and administrative expenses (non-GAAP), adjusted loss from operations (non-GAAP), adjusted net loss (non-GAAP), adjusted net loss attributable to ordinary shareholders (non-GAAP), adjusted basic and diluted net loss per share (non-GAAP) and adjusted basic and diluted net loss per ADS (non-GAAP), in evaluating its operating results and for financial and operational decision-making purposes. By excluding the impact of share-based compensation expenses, accretion on convertible redeemable preferred shares to redemption value and accretion on redeemable non-controlling interests to redemption value, the Company believes that the non-GAAP financial measures help identify underlying trends in its business and enhance the overall understanding of the Company’s past performance and future prospects. The Company also believes that the non-GAAP financial measures allow for greater visibility with respect to key metrics used by the Company’s management in its financial and operational decision-making.

The non-GAAP financial measures are not presented in accordance with U.S. GAAP and may be different from non-GAAP methods of accounting and reporting used by other companies. The non-GAAP financial measures have limitations as analytical tools and when assessing the Company’s operating performance, investors should not consider them in isolation, or as a substitute for net loss or other consolidated statements of comprehensive loss data prepared in accordance with U.S. GAAP. The Company encourages investors and others to review its financial information in its entirety and not rely on a single financial measure.

The Company mitigates these limitations by reconciling the non-GAAP financial measures to the most comparable U.S. GAAP performance measures, all of which should be considered when evaluating the Company’s performance.

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

Exchange RateThis announcement contains translations of certain Renminbi amounts into U.S. dollars at specified rates solely for the convenience of the reader. Unless otherwise stated, all translations from Renminbi to U.S. dollars were made at the rate of RMB6.9618 to US$1.00, the noon buying rate in effect on December 31, 2019 in the H.10 statistical release of the Federal Reserve Board. The Company makes no representation that the Renminbi or U.S. dollars amounts referred could be converted into U.S. dollars or Renminbi, as the case may be, at any particular rate or at all.

Statement Regarding Preliminary Unaudited Financial InformationThe 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.

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

Contacts:

NIO Inc.Investor RelationsTel: +86-21-6908-3474Email: ir@nio.com

Source: NIO

NIO INC.

Unaudited Consolidated Balance Sheets

Amounts expressed in Renminbi (“RMB”), unless otherwise stated

(in thousands, except for share and per share data)

 
December 31, 2018
 
December 31, 2019
 
December 31, 2019

 
 
 
 
 
(US$)

ASSETS
 
 
 
 
 

Current assets:
 
 
 
 
 

Cash and cash equivalents
3,133,847
 
 862,839
 
 123,939

Restricted cash
57,012
 
 82,507
 
 11,851

Short-term investment
 5,154,703
 
 111,000
 
 15,944

Trade receivable
 756,508
 
 1,352,093
 
 194,216

Amounts due from related parties
 88,066
 
 50,783
 
 7,295

Inventory
  1,465,239
 
 889,528
 
 127,773

Prepayments and other current assets
 1,514,257
 
 1,579,258
 
 226,846

Total current assets
12,169,632
 
4,928,008
 
707,864

Non-current assets:
 
 
 
 
 

Long-term restricted cash
 33,528
 
 44,523
 
 6,395

Property, plant and equipment, net
 4,853,157
 
5,533,064
 
 794,775

Intangible assets, net
 3,470
 
 1,522
 
 219

Land use rights, net
 213,662
 
 208,815
 
 29,994

Long-term investments
148,303
 
 115,325
 
 16,565

Amounts due from related parties
 7,970
 

 

Right-of-use assets – operating lease

 
 1,997,672
 
 286,948

Other non-current assets
 1,412,830
 
 1,753,100
 
 251,817

Total non-current assets
6,672,920
 
9,654,021
 
1,386,713

Total assets
18,842,552
 
14,582,029
 
2,094,577

 
 
 
 
 
 

LIABILITIES
 
 
 
 
 

Current liabilities:
 
 
 
 
 

Short-term borrowings
 1,870,000
 
 885,620
 
 127,211

Trade payable
 2,869,953
 
3,111,699
 
446,968

Amounts due to related parties
 219,583
 
309,729
 
 44,490

Taxes payable
  51,317
 
 43,986
 
 6,318

Current portion of operating lease liabilities

 
 608,747
 
 87,441

Current portion of long-term borrowings
 198,852
 
 322,436
 
 46,315

Accruals and other liabilities
3,383,681
 
4,216,641
 
605,682

Total current liabilities
8,593,386
 
9,498,858
 
1,364,425

Non-current liabilities:
 
 
 
 
 

Long-term borrowings
1,168,012 
 
 7,154,798
 
 1,027,722

Non-current operating lease liabilities

 
 1,598,372
 
 229,592

Other non-current liabilities
  930,812 
 
 1,151,813
 
 165,448

Total non-current liabilities
2,098,824
 
9,904,983
 
1,422,762

Total liabilities
10,692,210
 
19,403,841
 
2,787,187

 
 
 
 
 
 

NIO INC.

Unaudited Consolidated Balance Sheets

Amounts expressed in Renminbi (“RMB”), unless otherwise stated

(in thousands, except for share and per share data)

 
December 31, 2018
December 31, 2019
December 31, 2019

 
 
 
(US$)

MEZZANINE EQUITY
 
 
 

Redeemable non-controlling interests
1,329,197
 
1,455,787
 
209,111
 

Total mezzanine equity
1,329,197
 
1,455,787
 
209,111
 

 
 
 
 
 
 
 

SHAREHOLDERS’ EQUITY/(DEFICIT)
 
 
 

Ordinary shares
1,809
 
1,827
 
262
 

Treasury shares
(9,186
)

 

 

Additional paid in capital
  41,918,936
 
40,227,856
 
5,778,370
 

Accumulated other comprehensive loss
  (34,708
)
 (203,048
)
(29,166
)

Accumulated deficit
 (35,039,810
)
 (46,326,321
)
(6,654,360
)

Total NIO Inc. shareholders’ equity/(deficit)
6,837,041
 
(6,299,686
)
(904,894
)

Non-controlling interests
(15,896
)
22,087
 
3,173
 

Total shareholders’ equity/(deficit)
6,821,145 
 
(6,277,599
)
(901,721
)

Total liabilities, mezzanine equity and shareholders’ equity
18,842,552
 
14,582,029
 
2,094,577
 

 
 
 
 
 
 
 

 
 
 
 

NIO INC.

Unaudited Consolidated Statements of Comprehensive Loss

Amounts expressed in Renminbi (“RMB”), unless otherwise stated

(in thousands, except for share and per share data)

 
Three Months Ended  

 
December 31, 2018
September 30, 2019  
December 31,2019  
December 31, 2019

 
 
 
 
(US$)

Revenues:
 
 
 
 

Vehicle sales
 3,381,192
 
 1,733,469
 
 2,683,921
 
 385,521
 

Other sales
 54,415
 
 103,375
 
 164,408
 
 23,616
 

Total revenues
3,435,607
 
1,836,844 
 
2,848,329
 
409,137
 

 
 
 
 
 
 
 
 
 

Cost of sales:
 
 
 
 

Vehicle sales
 (3,256,066
)
 (1,850,943
)
 (2,844,886
)
(408,642
)

Other sales
 (165,911
)
 (207,485
)
 (257,196
)
(36,944
)

Total cost of sales
(3,421,977
)
(2,058,428
)
(3,102,082
)
(445,586
)

Gross profit/(loss)
13,630
 
(221,584
)
(253,753
)
(36,449
)

 
 
 
 
 
 
 
 
 

Operating expenses:
 
 
 
 

Research and development
 (1,515,163
)
(1,023,193
)
 (1,026,408
)
(147,434
)

Selling, general and administrative
 (1,945,393
)
(1,164,443
)
 (1,546,015
)
(222,071
)

 
 
 
 
 
 
 
 
 

 
 
 
 
 

Total operating expenses
(3,460,556
)
(2,187,636
)
(2,572,423
)
(369,505
)

 
 
 
 
 
 
 
 
 

 
 
 
 
 

Loss from operations
(3,446,926
)
(2,409,220
)
(2,826,176
)
(405,954
)

 
 
 
 
 

Interest income
 61,999
 
 28,669
 
 22,353
 
3,211
 

Interest expenses
 (76,419
)
 (103,211
)
 (102,323
)
(14,698
)

Share of losses/(profit) of equity investees
 1,671
 
 (38,419
)
 43
 
6
 

Other (loss)/income, net
(27,037
)
 1,067
 
43,817
 
6,294
 

 
 
 
 
 
 
 
 
 

 
 
 
 
 

Loss before income tax expense
(3,486,712
)
(2,521,114
)
(2,862,286
)
(411,141
)

 
 
 
 
 
 
 
 
 

 
 
 
 
 

Income tax expense
(16,302
)
(536
)
(2,332
)
(335
)

 
 
 
 
 
 
 
 
 

 
 
 
 
 

Net loss
(3,503,014
)
(2,521,650
)
(2,864,618
)
(411,476
)

 
 
 
 
 
 
 
 
 

 
 
 
 
 

Accretion on convertible redeemable preferred shares to redemption value
 — 
 
 — 
 

 

 

Accretion on redeemable non-controlling interests to redemption value
(31,898
)
(31,907
)
(31,908
)
(4,583
)

Net (profit)/loss attributable to non-controlling interests
18,427
 
  (58 
)
2,725
 
391
 

 
 
 
 
 
 
 
 
 

 
 
 
 
 

Net loss attributable to ordinary shareholders of NIO Inc.
(3,516,485
)
(2,553,615
)
(2,893,801
)
(415,668
)

 
 
 
 
 
 
 
 
 

 
 
 
 
 

Net loss
(3,503,014
)
(2,521,650
)
(2,864,618
)
(411,476
)

Other comprehensive income/(loss)
 
 
 
 

Foreign currency translation adjustment, net of nil tax
37,180
 
(129,405
)
91,789
 
13,185
 

 
 
 
 
 
 
 
 
 

 
 
 
 
 

Total other comprehensive income/(loss)
37,180
 
(129,405
)
91,789
 
13,185
 

 
 
 
 
 
 
 
 
 

 
 
 
 
 

Total comprehensive loss
(3,465,834
)
(2,651,055
)
(2,772,829
)
(398,291
)

Accretion on convertible redeemable preferred shares to redemption value

 

 

 

 

Accretion on redeemable non-controlling interests to redemption value
(31,898
)
(31,907
)
(31,908
)
(4,583
)

Net (profit)/loss attributable to non-controlling interests
18,427
 
(58
)
2,725
 
391
 

Comprehensive loss attributable to ordinary shareholders of NIO Inc.
(3,479,305
)
(2,683,020
)
(2,802,012
)
(402,483
)

Weighted average number of ordinary shares used in computing net loss per share
 
 
 
 
 
 
 
 

Basic and diluted
1,044,777,745
 
1,028,698,303
 
1,029,874,883
 
1,029,874,883
 

Net loss per share attributable to ordinary shareholders
 
 
 
 
 
 
 
 

Basic and diluted
(3.37
)
(2.48
)
(2.81
)
(0.40
)

Weighted average number of ADS used in computing net loss per share
 
 
 
 
 
 
 
 

Basic and diluted
1,044,777,745
 
1,028,698,303
 
1,029,874,883
 
1,029,874,883
 

Net loss per ADS attributable to ordinary shareholders
 
 
 
 
 
 
 
 

Basic and diluted
(3.37
)
(2.48
)
(2.81
)
(0.40
)

 
 
 
 
 

 
 
 
 
 

NIO INC.

Unaudited Consolidated Statements of Comprehensive Loss 

Amounts expressed in Renminbi (“RMB”), unless otherwise stated

(in thousands, except for share and per share data)

 
For the Year Ended December 31,  

 
2018
 
2019
 
2019
 

 
 
 
(USD)

Revenues:
 
 
 

Vehicle sales
 4,852,470
 
 7,367,113
 
 1,058,220
 

Other sales
 98,701
 
 457,791
 
 65,758
 

Total revenues
4,951,171
 
7,824,904
 
1,123,978
 

 
 
 
 
 
 
 

Cost of sales:
 
 
 

Vehicle sales
 (4,930,135
)
 (8,096,035
)
 (1,162,923
)

Other sales
 (276,912
)
 (927,691
)
 (133,254
)

Total cost of sales
(5,207,047
)
(9,023,726
)
(1,296,177
)

Gross loss
(255,876
)
(1,198,822
)
(172,199
)

 
 
 
 
 
 
 

Operating expenses:
 
 
 

Research and development
(3,997,942
)
 (4,428,580
)
 (636,126
)

Selling, general and administrative
(5,341,790
)
(5,451,787
)
(783,100
)

 
 
 
 
 
 
 

 
 
 
 

Total operating expenses
(9,339,732
)
(9,880,367
)
(1,419,226
)

 
 
 
 
 
 
 

 
 
 
 

Loss from operations
(9,595,608
)
(11,079,189
)
(1,591,425
)

 
 
 
 

Interest income
133,384 
 
 160,279
 
 23,023
 

Interest expenses
  (123,643
)
 (370,536
)
 (53,224
)

Share of losses of equity investee
(9,722
)
(64,478
)
(9,262
)

Other (loss)/income, net
(21,346
)
66,160
 
9,503
 

 
 
 
 
 
 
 

 
 
 
 

Loss before income tax expense
(9,616,935
)
(11,287,764
)
(1,621,385
)

 
 
 
 
 
 
 

 
 
 
 

Income tax expense
(22,044
)
(7,888
)
(1,133
)

 
 
 
 
 
 
 

 
 
 
 

Net loss
(9,638,979
)
(11,295,652
)
(1,622,518
)

 
 
 
 
 
 
 

 
 
 
 

Accretion on convertible redeemable preferred shares to redemption value
 (13,667,291
)
— 
 

 

Accretion on redeemable non-controlling interests to redemption value
 (63,297
)
 (126,590
)
 (18,184
)

Net loss attributable to non-controlling interests
  41,705 
 
 9,141
 
 1,313
 

 
 
 
 
 
 
 

 
 
 
 

Net loss attributable to ordinary shareholders of NIO Inc.
(23,327,862
)
(11,413,101
)
(1,639,389
)

 
 
 
 
 
 
 

 
 
 
 

Net loss
(9,638,979
)
(11,295,652
)
(1,622,518
)

Other comprehensive loss
 
 
 

Foreign currency translation adjustment, net of nil tax
(20,786
)
(168,340
)
(24,181
)

 
 
 
 
 
 
 

 
 
 
 

Total other comprehensive loss
(20,786
)
(168,340
)
(24,181
)

 
 
 
 
 
 
 

 
 
 
 

Total comprehensive loss
(9,659,765
)
(11,463,992
)
(1,646,699
)

 
 
 
 
 
 
 

 
 
 
 
 
 
 

 
 
 
 

Accretion on convertible redeemable preferred shares to redemption value
(13,667,291
)
— 
 

 

Accretion on redeemable non-controlling interests to redemption value
(63,297
)
 (126,590
)
 (18,184
)

Net loss attributable to non-controlling interests
41,705
 
 9,141
 
 1,313
 

 
 
 
 
 
 
 

 
 
 
 

Comprehensive loss attributable to ordinary shareholders of NIO Inc.
(23,348,648
)
(11,581,441
)
(1,663,570
)

 
 
 
 
 
 
 

 
 
 
 

Weighted average number of ordinary shares used in computing net loss per share 
 
 
 

Basic and diluted
332,153,211
 
1,029,931,705
 
1,029,931,705
 

Net loss per share attributable to ordinary shareholders
 
 
 

Basic and diluted
(70.23
)
(11.08
)
(1.59
)

Weighted average number of ADS used in computing net loss per share
 
 
 
 
 
 

Basic and diluted
332,153,211
 
1,029,931,705
 
1,029,931,705
 

Net loss per ADS attributable to ordinary shareholders
 
 
 
 
 
 

Basic and diluted
(70.23
)
(11.08
)
(1.59
)

NIO INC.

Unaudited Reconciliation of GAAP and Non-GAAP Results

Amounts expressed in Renminbi (“RMB”), unless otherwise stated

(in thousands, except for share and per share data)

 
  Three Months Ended December 31, 2019  

 
GAAPResult
% ofTotal
Non-GAAPAdjustment
 
% ofTotal
Non-GAAPResult
% ofTotal

 
 
Revenues
 
 
Revenues
 
Revenues

 
 
 
 
 
 
 
 

Share-based compensation included in cost of sales and operating expenses is as follows:
 
 
 
 
 
 
 

Cost of sales
 (3,102,082
)
-108.8
%
  2,177
 
0.1
%
 (3,099,905
)
-108.7
%

Research and development expenses
 (1,026,408
)
-36.0
%
  12,037
 
0.4
%
 (1,014,371
)
-35.6
%

Selling, general and administrative expenses
 (1,546,015
)
-54.3
%
  37,014
 
1.3
%
 (1,509,001
)
-53.0
%

 
 
 
 
 
 
 
 
 
 
 
 
 

 
 
 
 
 
 
 
 

Total
(5,674,505
)
-199.1
%
51,228
 
1.8
%
(5,623,277
)
-197.3
%

 
 
 
 
 
 
 
 

Loss from operations
(2,826,176
)
-99.2
%
51,228
 
1.8
%
(2,774,948
)
-97.4
%

 
 
 
 
 
 
 
 

Net loss
(2,864,618
)
-100.6
%
51,228
 
1.8
%
(2,813,390
)
-98.8
%

 
 
 
 
 
 
 
 

Accretion on redeemable non-controlling interests to redemption value
(31,908
)
 -1.1
%
31,908
 
1.1
%

 
 0.0
%

 
 
 
 
 
 
 
 

Net loss attributable to ordinary shareholders of NIO Inc.
(2,893,801
)
-101.6
%
83,136
 
2.9
%
(2,810,665
)
-98.7
%

Net loss per share attributable to ordinary shareholders, basic and diluted (RMB)
(2.81
)
 
 
0.08
 
 
 
(2.73
)
 
 

Net loss per ADS attributable to ordinary shareholders, basic and diluted (RMB)
(2.81
)
 
 
0.08
 
 
 
(2.73
)
 
 

Net loss per ADS attributable to ordinary shareholders, basic and diluted (USD)
(0.40
)
 
 
0.01
 
 
 
(0.39
)
 
 

 
  Three Months Ended September 30, 2019  

 
GAAPResult
% ofTotal
Non-GAAPAdjustment
% ofTotal
Non-GAAPResult
% ofTotal

 
 
Revenues
 
Revenues
 
Revenues

 
 
 
 
 
 
 

Share-based compensation included in cost of sales and operating expenses is as follows:
 
 
 
 
 
 

Cost of sales
(2,058,428
)
-112.1
%
2,749
 
 0.1
%
(2,055,679
)
-112.0
%

Research and development expenses
(1,023,193
)
-55.7
%
19,578
 
 1.1
%
(1,003,615
)
-54.6
%

Selling, general and administrative expenses
(1,164,443
)
 -63.4
%
48,111
 
 2.6
%
(1,116,332
)
-60.8
%

 
 
 
 
 
 
 
 
 
 
 
 
 

Total
(4,246,064
)
-231.2
%
70,438
 
3.8
%
(4,175,626
)
-227.4
%

Loss from operations
(2,409,220
)
-131.2
%
70,438
 
3.8
%
(2,338,782
)
-127.4
%

Net loss
(2,521,650
)
-137.3
%
70,438
 
3.8
%
(2,451,212
)
-133.5
%

Accretion on redeemable non-controlling interests to redemption value
(31,907
)
-1.7
%
31,907
 
1.7
%

 
 0.0
%

 
 
 
 
 
 
 

Net loss attributable to ordinary shareholders of NIO Inc.
(2,553,615
)
-139.0
%
102,345
 
5.6
%
(2,451,270
)
-133.4
%

Net loss per share attributable to ordinary shareholders, basic and diluted (RMB)
(2.48
)
 
 
0.10
 
 
(2.38
)
 
 

Net loss per ADS attributable to ordinary shareholders, basic and diluted (RMB)
(2.48
)
 
 
0.10
 
 
(2.38
)
 
 

 
  Three Months Ended December 31, 2018  

 
GAAPResult
% ofTotal
Non-GAAPAdjustment
 
% ofTotal
Non-GAAPResult
% ofTotal

 
 
Revenues
 
 
Revenues
 
Revenues

 
 
 
 
 
 
 
 

Share-based compensation included in cost of sales and operating expenses is as follows:
 
 
 
 
 
 
 

Cost of sales
(3,421,977
)
 -99.6
%
1,269
 
 0.0
%
(3,420,708
)
 -99.6
%

Research and development expenses
(1,515,163
)
 -44.1
%
20,557
 
 0.6
%
(1,494,606
)
 -43.5
%

Selling, general and administrative expenses
(1,945,393
)
 -56.6
%
119,884
 
 3.5
%
(1,825,509
)
-53.1
%

 
 
 
 
 
 
 
 
 
 
 
 
 

 
 
 
 
 
 
 
 

Total
(6,882,533
)
-200.3
%
141,710
 
4.1
%
(6,740,823
)
-196.2
%

 
 
 
 
 
 
 
 

Loss from operations
(3,446,926
)
-100.3
%
141,710
 
4.1
%
(3,305,216
)
-96.2
%

 
 
 
 
 
 
 
 

Net loss
(3,503,014
)
-102.0
%
141,710
 
4.1
%
(3,361,304
)
-97.8
%

 
 
 
 
 
 
 
 

Accretion on redeemable non-controlling interests to redemption value
 (31,898
)
 -0.9
%
31,898
 
 0.9
%

 
 0.0
%

 
 
 
 
 
 
 
 

Net loss attributable to ordinary shareholders of NIO Inc.
(3,516,485
)
-102.4
%
173,608
 
5.1
%
(3,342,877
)
-97.3
%

Net loss per share attributable to ordinary shareholders, basic and diluted (RMB)
(3.37

 
 
 0.17
 
 
 
 (3.20

 
 

 
 (3.37

 
 
 0.17
 
 
 
 (3.20

 
 

NIO INC.

Unaudited Reconciliation of GAAP and Non-GAAP Results

Amounts expressed in Renminbi (“RMB”), unless otherwise stated

(in thousands, except for share and per share data)

 
  Year Ended December 31, 2019  

 
GAAPResult
% ofTotal
Non-GAAPAdjustment
 
% ofTotal
Non-GAAPResult
% ofTotal

 
 
Revenues
 
 
Revenues
 
Revenues

 
 
 
 
 
 
 
 

Share-based compensation included in cost of sales and operating expenses is as follows:
 
 
 
 
 
 
 

Cost of sales
 (9,023,726
)
-115.3
%
 9,763
 
0.1
%
 (9,013,963
)
-115.2
%

Research and development expenses
 (4,428,580
)
-56.6
%
 82,680
 
1.1
%
 (4,345,900
)
-55.5
%

Selling, general and administrative expenses
 (5,451,787
)
-69.7
%
 241,052
 
3.1
%
 (5,210,735
)
-66.6
%

Total
(18,904,093
)
-241.6
%
333,495
 
4.3
%
(18,570,598
)
-237.3
%

Loss from operations
(11,079,189
)
-141.6
%
333,495
 
4.3
%
(10,745,694
)
-137.3
%

Net loss
(11,295,652
)
-144.4
%
333,495
 
4.3
%
(10,962,157
)
-140.1
%

Accretion on redeemable non-controlling interests to redemption value
  (126,590 
)
-1.6
%
126,590
 
 1.6
%

 
 0.0
%

Net loss attributable to ordinary shareholders of NIO Inc.
(11,413,101
)
-145.9
%
460,085
 
5.9
%
(10,953,016
)
-140.0
%

Net loss per share attributable to ordinary shareholders, basic and diluted (RMB)
(11.08
)
 
 
0.45
 
 
 
(10.63
)
 
 

Net loss per ADS attributable to ordinary shareholders, basic and diluted (RMB)
(11.08
)
 
 
0.45
 
 
 
(10.63
)
 
 

Net loss per ADS attributable to ordinary shareholders, basic and diluted (USD)
(1.59
)
 
 
0.06
 
 
 
(1.53
)
 
 

 
  Year Ended December 31, 2018  

 
GAAPResult
% ofTotal
Non-GAAPAdjustment
 
% ofTotal
Non-GAAPResult
% ofTotal

 
 
Revenues
 
 
Revenues
 
Revenues

 
 
 
 
 
 
 
 

Share-based compensation included in cost of sales and operating expenses is as follows:
 
 
 
 
 
 
 

Cost of sales
(5,207,047
)
-105.2
%
9,289
 
 0.2
%
(5,197,758
)
-105.0
%

Research and development expenses
(3,997,942
)
 -80.7
%
109,124
 
 2.2
%
(3,888,818
)
 -78.5
%

Selling, general and administrative expenses
(5,341,790
)
-107.9
%
561,055
 
 11.3
%
(4,780,735
)
 -96.6
%

 
 
 
 
 
 
 
 
 
 
 
 
 

 
 
 
 
 
 
 
 

Total
(14,546,779
)
-293.8
%
679,468
 
13.7
%
(13,867,311
)
-280.1
%

 
 
 
 
 
 
 
 

Loss from operations
(9,595,608
)
-193.8
%
679,468
 
13.7
%
(8,916,140
)
-180.1
%

 
 
 
 
 
 
 
 

Net loss
(9,638,979
)
-194.7
%
679,468
 
13.7
%
(8,959,511
)
-181.0
%

 
 
 
 
 
 
 
 

Accretion on convertible redeemable preferred shares to redemption value
  (13,667,291
)
-276.0
%
13,667,291
 
 276.0
%

 
 0.0
%

Accretion on redeemable non-controlling interests to redemption value
 (63,297
)
 -1.3
%
63,297
 
 1.3
%

 
 0.0
%

 
 
 
 
 
 
 
 

Net loss attributable to ordinary shareholders of NIO Inc.
(23,327,862
)
-471.2
%
14,410,056
 
291.0
%
(8,917,806
)
-180.1
%

Net loss per share attributable to ordinary shareholders, basic and diluted (RMB)
(70.23
)
 
 
43.38
 
 
 
(26.85
)
 
 

Net loss per ADS attributable to ordinary shareholders, basic and diluted (RMB)
(70.23
)
 
 
43.38
 
 
 
(26.85
)
 
 

i All translations from RMB to USD for the fourth quarter and the full year of 2019 were made at the rate of RMB6.9618 to US$1.00, the noon buying rate in effect on December 31, 2019 in the H.10 statistical release of the Federal Reserve Board.

ii NIO started deliveries of the ES8 on June 28, 2018.

iii Vehicle margin is the margin of vehicle sales, which is calculated based on revenues and cost of sales derived sales only.

iv Each ADS represents one ordinary share.

v Except for gross margin and vehicle margin, where absolute changes instead of percentage changes are calculated.

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