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ZLABZai Lab Limited
$18.00$2.0B
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HomeStocksZLABCash Flow

Zai Lab Limited (ZLAB) Cash Flow Statement

11Y historyFree accessUpdated daily

The company remains in a persistent cash-burning state, with free cash flow deficits reaching $34.2 million in 2026Q1 and an OCF/NI ratio that has fluctuated as low as 0.16 in recent periods.

ZLAB Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15
Cash from Operations-101M-150.79M-214.87M-198.18M-367.64M-549.23M-216.06M-191.01M-97.54M-32.37M-32.16M-11.46M
Operating CF Margin %--32.77%-53.85%-74.3%-170.96%-380.59%-441.31%-1471.04%-75346.86%---
Operating CF Growth %141%29.82%-8.42%46.09%33.06%-154.21%-13.11%-95.83%-201.35%-0.65%-180.49%-
Net Income-178.12M-175.54M-257.1M-334.62M-443.29M-704.47M-268.9M-195.07M-139.07M-50.38M-37.51M-18.02M
Depreciation & Amortization15.5M15.01M11.86M9.03M8.23M6.49M4.64M3.77M1.65M548.13K199K126.51K
Stock-Based Compensation63.32M65.6M70.65M79.63M61.3M40.71M24.83M20.29M12.23M9.93M4.93M2.7M
Deferred Taxes0-3.34M00017.08M1.13M767K587.25K000
Other Non-Cash Items-17.8M-1.02M28.12M8.17M72.36M67.85M4.01M2.52M-312K62.61K1.92M2.02M
Working Capital Changes16.1M-51.51M-68.39M39.61M-66.25M23.11M18.25M-23.28M27.38M7.48M-1.69M1.71M
Change in Receivables25.84M-26.72M-26.58M-17.69M25.14M-42.32M-1.38M-3.7M-89.71K000
Change in Inventory-45.04M-47.15M3.9M-14.91M-15.38M-7.17M-7.17M-6M-3.82K000
Change in Payables21.47M19.93M-2.21M36.8M-53.77M63.52M39.98M-14.77M28.46M8.44M-929.72K1.29M
Cash from Investing-40.55M307.87M-375.19M-10.78M420.02M249.96M-554.83M-14.89M-212.55M-10.43M-2.73M-738.47K
Capital Expenditures-7.76M-8.1M-5.66M-7.21M-24.59M-18.95M-10.67M-15.24M-10.12M-9.12M-2.23M-738.47K
CapEx % of Revenue1.71%1.76%1.42%2.7%11.43%13.13%21.79%117.38%7815.9%---
Acquisitions0029K00-30M539K9.21M-2.09M-1.9M00
Investments------------
Other Investing-34M-5.24M-55.86M12.74M-399K3K-539K-9.21M-102.83K68.1K-505.62K0
Cash from Financing34.78M72.35M349.89M-6.43M-1.73M820.2M1.13B219.3M144.15M187.86M106.2M18.28M
Debt Issued (Net)34.07M68.12M131.32M000-6.53M2.9M3.64M000
Equity Issued (Net)9.54M12.85M217.35M00818.88M1.14B216.2M141M189.53M106.2M18.28M
Dividends Paid000000000000
Share Repurchases000000000000
Other Financing-8.83M-8.63M1.22M-6.43M-1.73M1.33M1.28M201K-496.2K-1.67M00
Net Change in Cash-105.94M229.91M-240.48M-218.01M44.37M522.04M366.42M13.49M-166.71M145.71M70.79M6.01M
Free Cash Flow-129.23M-158.89M-276.39M-206.67M-392.63M-568.18M-226.72M-206.25M-107.66M-41.48M-34.39M-12.2M
FCF Margin %-28.51%-34.53%-69.27%-77.49%-182.58%-393.72%-463.1%-1588.42%-83162.76%---
FCF Growth %45.89%42.51%-33.74%47.36%30.9%-150.6%-9.93%-91.59%-159.51%-20.64%-181.79%-
FCF per Share-1.17-1.45-2.79-21.39-40.98-61.10-29.19-32.04-20.46-19.07-36.43-14.04
FCF Conversion (FCF/Net Income)0.73x0.86x0.84x0.59x0.83x0.78x0.80x0.98x0.70x0.64x0.86x0.64x
Interest Paid-1.1M02.02M000000000
Taxes Paid000000000000

Key Metrics

Growth RegimeDecelerating
ProfitabilityNegative
Balance SheetStrained
Cash FlowBurning
Top Statement Risk

Persistent Operational Cash Burn

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Quality Remains Structurally Disconnected

As reported in recent financial filings, Zai Lab's operating cash flow frequently diverges from net income, with the OCF/NI ratio fluctuating wildly between 0.16 and 1.69, suggesting that accounting accruals and non-cash adjustments significantly obscure the underlying cash-generating capacity of the firm's core pharmaceutical operations.

The lack of a consistent relationship between net income and operating cash flow indicates that the company's reported losses do not fully capture the cash-intensive nature of its licensing-heavy business model. Investors should monitor whether this volatility stems from lumpy milestone payments or shifts in working capital, as it complicates the assessment of true operational sustainability.

Free Cash Flow Deficits Persist

Based on the company's reported figures, Zai Lab continues to experience significant free cash flow deficits, with quarterly outflows reaching as high as $103.1 million, reflecting a persistent inability to fund its expansive R&D and commercial infrastructure through internal cash generation alone.

The consistent negative FCF margins, which have occasionally exceeded 100% of revenue, highlight the company's reliance on external capital to bridge the gap between its high fixed-cost structure and current revenue levels. This trajectory suggests that the firm remains in a capital-intensive growth phase that may require further financing if operational efficiencies do not materialize.

Working Capital Volatility Impacts Liquidity

According to quarterly cash flow statements, Zai Lab exhibits erratic working capital swings, including a notable $57.2 million outflow in 2024Q1 followed by a $35.9 million inflow in 2026Q1, which indicates significant sensitivity to inventory management and the timing of payments to its global licensing partners.

These fluctuations suggest that the company's cash position is highly susceptible to the timing of commercial cycles and the settlement of obligations related to its licensed portfolio. Such volatility warrants further investigation into whether these movements represent structural shifts in supply chain efficiency or merely the timing of large, non-recurring payments.

SBC Masks True Cash Outflows

Data from recent SEC filings reveals that stock-based compensation consistently exceeds $13 million per quarter, effectively acting as a non-cash substitute for salary expenses that would otherwise exacerbate the company's already significant operational cash burn and dilute existing shareholders' equity over the long term.

While SBC is a standard tool for talent retention in the competitive Shanghai biotech market, its magnitude relative to the company's negative operating cash flow suggests that the true cost of operations is higher than the cash flow statement implies. Investors should consider this as a hidden operational expense that masks the full extent of the firm's cash requirements.

ZLAB — Frequently Asked Questions

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

How much cash does Zai Lab Limited (ZLAB) generate from operations?

Zai Lab Limited (ZLAB) generated $-150.8M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Zai Lab Limited's free cash flow?

Zai Lab Limited (ZLAB) reported negative free cash flow of $158.9M in 2025, indicating capital requirements exceeded cash from operations.

What is Zai Lab Limited's capital expenditure (CapEx)?

Zai Lab Limited (ZLAB) spent $8.1M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.