v3.26.1
Investments in equity method investees
12 Months Ended
Dec. 31, 2025
Investments in equity method investees  
Investments in equity method investees

9.

Investments in equity method investees

Investments in equity method investees as of December 31, 2024 and 2025 were as follows:

  ​ ​ ​

As of December 31, 

2024

  ​ ​ ​

2025

RMB

RMB

Sichuan VipFubon Consumer Finance Co., Ltd (“VipFubon”)

 

270,683

 

572,427

Sequoia Fashion and Technology Industry Fund Investment Limited Partnership

 

429,965

 

269,515

Shanxi Tianmei Shan Shan Outlets Shopping Mall Co., Ltd (“Shanxi Shan Shan”)

 

582,608

 

604,083

Guofu Life Insurance Co., Ltd

 

134,668

 

161,418

Gansu Shan Shan Outlets Shopping Mall Co., Ltd (“Gansu Shan Shan”)

 

174,907

 

191,605

Lishui Huilian Ruitong Equity Investment Limited Partnership (“Lishui Huilian Ruitong”)

646,064

Others

 

419,562

 

702,022

Less:

 

  ​

 

Impairment

 

(10,350)

 

(10,350)

Total

 

2,002,043

 

3,136,784

During the years ended December 31, 2023, 2024 and 2025, the Group recognized gain on disposal of equity method investees at the amount of nil, nil and RMB259, respectively.

During the years ended December 31, 2023, 2024 and 2025, the Group recognized its share of income of equity method investees at the amount of RMB80,301, RMB166,980 and RMB293,919, respectively.

No impairment has been recorded on these investments accounted for under equity method for the years ended December 31, 2023, 2024 and 2025.

During the year ended December 31, 2024, certain equity method investees which were fully impaired with accumulated impairment loss of RMB96,624 were written off as the Group has determined that it is not probable for the balance to be recovered or the investees are deregistered.

During the year ended December 31, 2025, the Group’s additional capital contribution in VipFubon totaling RMB250.5 million, which was initially paid as a deposit during the year ended December 31, 2024, was approved by financial regulatory authorities, resulting in an increase in the equity interest in VipFubon held by the Group to 50.0%. As the Group does not have controlling interest in VipFubon, but can exercise significant influence over the investee, the Group continues to account for this investment using the equity method.

During the year ended December 31, 2025, the Group, together with other third-party companies and limited partnerships, established Lishui Huilian Ruitong in PRC to engage in outlets investment business. The Group holds 41.88% equity interest in Lishui Huilian Ruitong for a total consideration of RMB651.2 million. As the Group does not have controlling interest in Lishui Huilian Ruitong, but can exercise significant influence over the investee, the Group accounts for this investment using the equity method.

9.

Investments in equity method investees (Continued)

The Group summarizes the condensed financial information of the Group’s equity investments under equity method as a group below in accordance with Rule 4-08 of Regulation S-X:

  ​ ​ ​

Year Ended December 31,

2023

  ​ ​ ​

2024

  ​ ​ ​

2025

RMB

RMB

RMB

Revenues

 

3,116,172

 

2,277,551

 

3,059,332

Gross profit

 

165,578

 

554,778

 

1,263,943

Income from operations

 

310,193

 

530,092

 

1,051,391

Net income

 

260,582

 

435,189

 

872,993

Net income attributable to the investees’ ordinary shareholders

 

260,582

 

435,189

 

872,993

  ​ ​ ​

As of December 31, 

2024

  ​ ​ ​

2025

RMB

RMB

Current assets

 

15,716,003

 

24,078,308

Non-current assets

 

12,733,109

 

14,767,212

Current liabilities

 

6,549,835

 

10,965,812

Non-current liabilities

 

13,811,233

 

17,333,829