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VIPSVipshop Holdings Limited
$13.14$6.5B
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HomeStocksVIPSCash Flow

Vipshop Holdings Limited (VIPS) Cash Flow Statement

17Y historyFree accessUpdated daily

Despite holding $24.1 billion in cash, the company's capital allocation strategy remains opaque, with significant historical stock-based compensation reaching $697.9 million in 2025Q2.

VIPS Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14Dec'13Dec'12Dec'11Dec'10Dec'09
Cash from Operations09.13B14.41B10.52B6.74B11.82B12.29B5.75B981.25M2.83B1.92B3.14B2.65B696.39M8.21M-43.6M-9.33M
Operating CF Margin %-8.42%12.77%10.2%5.76%11.6%13.22%6.8%1.35%5%4.76%13.56%25.42%16.14%0.58%-20.18%-48.71%
Operating CF Growth %-100%-36.67%37.02%55.97%-42.94%-3.82%113.9%485.55%-65.34%47.85%-38.95%18.42%280.36%8379.08%118.84%-367.38%-
Net Income7.24B7.74B8.2B6.31B4.69B5.92B3.99B2.13B1.89B1.99B1.51B761.67M316.95M-59.12M-674.2M-55.49M-9.43M
Depreciation & Amortization01.69B1.52B1.41B1.26B1.14B950.51M889.73M1.12B1.01B583.83M361.48M53.57M28.26M8.6M684.44K282.13K
Stock-Based Compensation01.54B1.51B1.21B1.01B951.05M688.08M671.21M667.1M475.65M302.94M228.21M75.49M47.42M464.64M00
Deferred Taxes095.36M115.51M50.27M-152.02M-103.62M1.35B0433.12M557.54M491.33M311.72M207.55M77.46M13.78M00
Other Non-Cash Items-7.24B-256.99M-379.28M435.86M675.68M353.48M302.06M443.62M-10.98M3.97M-99.57M-92.89M-24.41M-6.38M27.99K17.79M216.26K
Working Capital Changes0-1.68B3.45B1.1B-741.44M3.56B5.01B1.61B-3.12B-1.21B-872.15M1.57B2.02B608.75M195.36M-6.59M-399.38K
Change in Receivables0-370.74M-199.85M-99.33M-88.05M988.11M4.17B-64.93M-2.66B-1.95B-279.17M-136.11M22.98M-17.89M-17.46M-6.21M-2.98M
Change in Inventory0944.73M601.44M1.46B917.38M-527.2M-2.63B291.78M-2.24B-685.02M-1.27B-2.09B-969.91M-539.22M-402.42M-56.19M-10.26M
Change in Payables0-2.17B2.57B982.95M-1.94B1.39B1.68B-140.75M3.22B1.55B643.37M2.78B1.72B658.11M501.02M48.07M7.18M
Cash from Investing0-3.57B-5.16B1.05B-2.33B-6.7B-8.24B-6.69B-2.03B-1.67B-2.94B-4.12B-1.94B-519.42M-149.67M-10.1M-635.27K
Capital Expenditures0-2.72B-2.17B-3.1B-3.58B-2.27B-4.28B-3.59B-2.47B-2.79B-4.18B-1.59B-134.83M-77.27M-60.29M-10.08M-629.66K
CapEx % of Revenue-2.51%1.92%3.01%3.06%2.23%4.6%4.25%3.39%4.92%10.38%6.87%1.29%1.79%4.22%4.66%3.29%
Acquisitions0-625.42M-281.13M-668.81M-308.5M-1.61B-3.36B-963.7M-261.48M-164.69M-610.84M-1.2B4.13M124.66K000
Investments-----------------
Other Investing0-355.14M-2.32B884.63M-175.59M855.07M162.99M-193.8M-19.56M202.03M1.56M-33.52M-32.08M88.72M-89.38M-20.75K-5.61K
Cash from Financing0-4.97B-6.15B-5.57B-58.79M-20.84M-6.26B586.97M7.17B-393.13M-539.13M3.85B559.95M313.16M419.75M60.6M11.84M
Debt Issued (Net)0973.1M-1.21B541.03M1.02B-145.53M-5.98B628.4M1.65B-95M95M3.84B0-79.34M89.13M60.6M11.84M
Equity Issued (Net)0-3.87B-5.11B-6.26B-1.94B0005.61B-193.62M-650.2M0561.55M391.3M322.3M00
Dividends Paid0-1.68B000000000000000
Share Repurchases0-3.87B-5.11B-6.26B-1.94B0000-193.62M-650.2M000-11.55M00
Other Financing0-392.18M173.34M143.28M855.5M124.69M-280.74M-41.43M-86.13M-104.51M16.06M16.02M12.59M1.2M8.32M00
Net Change in Cash-26.95B657.14M3.19B5.93B4.36B5.09B-2.32B-183.52M6.11B785.19M-1.47B2.71B1.27B496.34M275.56M5.46M1.88M
Free Cash Flow05.57B9.18B7.42B3.17B9.55B8.01B2.15B-1.49B45.91M-2.26B1.55B2.51B619.12M-52.07M-53.68M-9.96M
FCF Margin %-5.13%8.14%7.19%2.7%9.37%8.62%2.55%-2.05%0.08%-5.62%6.69%24.12%14.35%-3.65%-24.84%-52%
FCF Growth %-100%-39.39%23.82%134.27%-66.84%19.17%272.21%244.25%-3350.77%102.03%-245.94%-38.4%306.06%1288.94%2.99%-439.02%-
FCF per Share-10.3216.3210.694.5613.8311.783.07-2.370.07-3.762.584.351.39-0.10-0.14-0.03
FCF Conversion (FCF/Net Income)-1.18x1.78x1.67x1.44x2.00x3.06x2.70x0.50x1.39x1.20x3.68x8.36x-11.78x-0.01x0.79x0.99x
Interest Paid057.68M26.48M21.82M13.77M67.36M86M159.74M82.44M85.19M85.78M57.85M00000
Taxes Paid02.17B1.78B1.64B1.36B1.14B818.15M956.29M948.91M631.13M446.62M454.51M93.7M0000

Key Metrics

Growth RegimeContracting
ProfitabilityModerate
Balance SheetFortress
Cash FlowMixed
Top Statement Risk

Structural E-commerce Market Saturation

Earnings Quality Lacks Cash Visibility

According to the provided financial data, Vipshop reports consistent net income figures, yet the absence of reported operating cash flow in recent filings prevents a definitive assessment of earnings quality, leaving investors unable to verify if accounting profits are being successfully converted into actual liquid cash reserves.

The lack of transparency regarding operating cash flow makes it difficult to determine if the company's reported net income is supported by underlying cash generation or if it is heavily reliant on non-cash accruals. Investors should monitor future disclosures to see if the gap between net income and cash flow widens, which could indicate potential issues with revenue recognition or working capital management.

Stock Compensation Obscures Cash Reality

As reported in recent financial statements, Vipshop has utilized significant stock-based compensation, with quarterly figures reaching as high as $697.9 million in 2025Q2, which suggests that the company's reported earnings may be bolstered by non-cash accounting adjustments that do not reflect the true cash cost of operations.

The reliance on equity-based incentives warrants further investigation, as it may mask the true cash-based profitability of the business. Analysts should adjust for these non-cash expenses to determine the underlying cash-generating capacity of the core retail operations, especially given the recent revenue contraction.

Capital Allocation Remains Opaque Strategy

Based on the provided figures, Vipshop has accumulated a substantial cash position exceeding $24 billion, yet the company has not disclosed significant capital deployment activities such as dividends or share repurchases, suggesting a highly conservative approach that may be limiting potential returns on invested capital for shareholders.

The absence of active capital return programs in the face of such a large cash pile may indicate that management lacks high-conviction growth opportunities or is prioritizing liquidity over shareholder value. This strategy warrants further investigation to determine if the company is preparing for a major acquisition or if it is simply maintaining a defensive posture against market volatility.

VIPS — Frequently Asked Questions

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

How much cash does Vipshop Holdings Limited (VIPS) generate from operations?

Vipshop Holdings Limited (VIPS) generated $0.0M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Vipshop Holdings Limited's free cash flow?

Vipshop Holdings Limited (VIPS) reported negative free cash flow of $0.0M in 2025, indicating capital requirements exceeded cash from operations.

What is Vipshop Holdings Limited's capital expenditure (CapEx)?

Vipshop Holdings Limited (VIPS) spent $0.0M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.