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UXINUxin Limited
$1.50$330M
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HomeStocksUXINCash Flow

Uxin Limited (UXIN) Cash Flow Statement

10Y historyFree accessUpdated daily

Liquidity remains a primary concern, as evidenced by a current ratio of 0.69 and a historical free cash flow burn of $276.7 million in 2024Q1, highlighting the extreme capital intensity of its regional inspection centers.

UXIN Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Mar'24Mar'23Mar'22Mar'21Dec'19Dec'18Dec'17Dec'16
Cash from Operations0-504.35M-196.73M-262.45M-251.14M-844.96M-1.12B-1.65B-2.28B-1.83B-661.21M
Operating CF Margin %--15.57%-9.73%-12.71%-12.16%-52.18%-176.37%-103.87%-333.14%-96.42%-76.67%
Operating CF Growth %100%-156.37%25.04%-4.5%70.28%24.71%31.78%27.89%-24.37%-177.41%-
Net Income-279.77M-262.47M-276.28M-369.54M-137.17M-143.22M-421.22M-4.19B-1.52B-2.72B-1.36B
Depreciation & Amortization062.22M57.62M40.82M30.84M29.66M57.45M90.71M94.42M71.86M52.5M
Stock-Based Compensation45.23M44.58M075.81M47.31M26.53M-19.12M2.81M1.05B165.87M226.43M
Deferred Taxes00000000000
Other Non-Cash Items234.48M-57.88M102.17M-18.46M-508.39M-508.57M-692.28M2.21B-396.54M1.81B315.79M
Working Capital Changes0-290.81M-80.24M8.93M316.26M-249.37M-47.13M243.71M-1.51B-1.16B101.81M
Change in Receivables0-44.44M289.03K-12.97M28.27M51.82M48.25M554.35M-595.28M-222.39M-58.99M
Change in Inventory0-364.49M-107.34M-11.62M327.08M-372.12M-75.55M13.91M58.56M-67.25M-4.34M
Change in Payables0047.39M33.03M0000000
Cash from Investing0-21.15M-2.43M-11.34M-32.03M-16.77M443.02M639.59M-1.08B-586.84M9.34M
Capital Expenditures0-21.48M-5.24M-12.69M-33.2M-18.65M-413K-1.23M-133.91M-81.21M-94.92M
CapEx % of Revenue0%0.66%0.26%0.61%1.61%1.15%0.06%0.08%19.55%4.27%11.01%
Acquisitions00340.76K00000-66.34M-3.58M0
Investments-----------
Other Investing0323K71.35M1.16M1.89M443.43M640.82M-878.37M-502.06M104.26M
Cash from Financing0581.54M201.12M205.3M239.99M764.42M130.32M-662.08M4.27B3.29B-133M
Debt Issued (Net)0178.49M152.91M58.18M27.15M-137.1M-----
Equity Issued (Net)0368.13M50.55M147.12M-------
Dividends Paid00000000000
Share Repurchases0000000-28M00-306.04M
Other Financing034.92M-2.34M4K212.92M902.94M171.41M-634.08M4.25B2.69B162.21M
Net Change in Cash057.2M-73.25M-69.4M-42.97M-97.42M233.72M-25.07M904.82M1.58B332.26M
Free Cash Flow0-525.83M-201.96M-275.14M-284.34M-863.62M-1.12B-1.65B-2.42B-1.92B-756.13M
FCF Margin %0%-16.23%-9.99%-13.33%-13.77%-53.33%-176.44%-103.95%-352.69%-100.69%-87.67%
FCF Growth %100%-160.36%26.6%3.23%67.08%23.08%31.8%31.84%-26.09%-153.32%-
FCF per Share0.00-2.51-27.73-37.77-63.44-221.72-306.00-556.37-825.72-646.89-255.36
FCF Conversion (FCF/Net Income)-0.00x1.82x0.71x1.91x1.70x5.96x2.75x0.83x1.44x0.69x0.47x
Interest Paid013.4M8.78M2.59M-------
Taxes Paid040K0288K-------

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Persistent Operational Cash Burn

Earnings Quality Obscured by Losses

According to Uxin's reported financial statements, the company consistently records significant net losses, with a net loss of $73.8 million in 2025Q2, while operating cash flow data remains largely unavailable or non-existent, preventing a meaningful assessment of the conversion of earnings into actual cash generation.

The persistent gap between reported net losses and the lack of positive operating cash flow suggests that the company's core business model is not yet self-funding. Investors should monitor whether the reliance on stock-based compensation, which reached $9.9 million in 2025Q2, is being used to mask the underlying cash burn required to maintain the IRC infrastructure.

Negative Free Cash Flow Trajectory

As indicated by the 2024Q1 data, Uxin reported a free cash flow of -$276.7 million, a figure that underscores the extreme capital intensity of its current retail model and the significant disconnect between top-line revenue growth and the company's ability to generate sustainable internal cash flows.

The negative free cash flow margin of -86.2% in 2024Q1 highlights the substantial financial burden of scaling physical reconditioning centers. This trajectory suggests that the company remains in a high-risk phase where capital expenditure and operational costs continue to outpace the cash-generating capacity of its vehicle sales.

Capital Intensity of Infrastructure Pivot

Based on historical filings, Uxin's capital expenditure reached $12.8 million in 2024Q1, representing 4.0% of revenue, which reflects the heavy investment required to establish and maintain its regional inspection and reconditioning centers across the Chinese market.

This level of capital intensity is a direct consequence of the company's transition to an inventory-ownership model. Analysts should investigate whether these expenditures are sufficient to maintain the competitive edge of the IRCs or if further, more aggressive capital outlays will be necessary to keep pace with industry standards.

Working Capital Drag on Liquidity

Data from 2024Q1 reveals a working capital outflow of $31.2 million, indicating that the company's inventory-heavy retail strategy is placing significant pressure on its liquidity position as cash is tied up in vehicle assets that require time to recondition and sell.

The negative working capital change suggests that the company is struggling to optimize its inventory turnover, which is critical for a business model reliant on thin margins. If inventory remains stagnant, the resulting cash drag may necessitate further dilutive financing to support ongoing operations.

SBC Masking Operational Cash Realities

As reported in recent financial statements, Uxin relies heavily on stock-based compensation, which amounted to $11.5 million in 2024Q4, a practice that effectively obscures the true extent of the company's cash-based operational expenses and complicates the evaluation of its long-term financial sustainability.

By utilizing equity to compensate for cash shortfalls, the company may be artificially inflating its reported cash position at the expense of shareholder dilution. Investors should be wary of this trend, as it may indicate that the underlying business is not yet capable of covering its own operational costs through organic revenue.

UXIN — Frequently Asked Questions

Quick answers to the most common questions about buying UXIN stock.

How much cash does Uxin Limited (UXIN) generate from operations?

Uxin Limited (UXIN) generated $-504.4M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Uxin Limited's free cash flow?

Uxin Limited (UXIN) reported negative free cash flow of $525.8M in 2025, indicating capital requirements exceeded cash from operations.

What is Uxin Limited's capital expenditure (CapEx)?

Uxin Limited (UXIN) spent $21.5M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.