Press Release: Gaotu Techedu Announces First Quarter 2026 Unaudited Financial Results

Dow Jones06-02

BEIJING, June 2, 2026 /PRNewswire/ -- Gaotu Techedu Inc. $(GOTU)$ ("Gaotu" or the "Company"), a leading technology-driven education company in China focused on enabling lifelong learning through AI-powered solutions, today announced its unaudited financial results for the first quarter ended March 31, 2026.

First Quarter 2026 Highlights([1])

   -- Net revenues were RMB1,689.5 million, increased by 13.2% from RMB1,493.0 
      million in the same period of 2025. 
 
   -- Gross billings[2] were RMB996.3 million, increased by 12.1% from RMB888.7 
      million in the same period of 2025. 
 
   -- Income from operations was RMB6.9 million, compared with income from 
      operations of RMB34.8 million in the same period of 2025. 
 
   -- Net income was RMB34.5 million, compared with net income of RMB124.0 
      million in the same period of 2025. 
 
   -- Non-GAAP net income was RMB41.4 million, compared with non-GAAP net 
      income of RMB137.3 million in the same period of 2025. 
 
   -- Net operating cash outflow was RMB828.4 million, compared with net 
      operating cash outflow of RMB477.2 million in the same period of 2025. 

First Quarter 2026 Key Financial and Operating Data

(In thousands of RMB, except for percentages)

 
                           For the three months ended March 31, 
                         ----------------------------------------- 
                             2025          2026       Pct. Change 
                         -------------  -----------  ------------- 
Net revenues                 1,493,043    1,689,475         13.2 % 
Gross billings                 888,725      996,262         12.1 % 
Income from operations          34,773        6,873       (80.2) % 
Net income                     123,991       34,511       (72.2) % 
Non-GAAP net income            137,339       41,416       (69.8) % 
Net operating cash 
 outflow                     (477,236)    (828,358)         73.6 % 
 
 
 
([1]) For a reconciliation of non-GAAP numbers, please see the table captioned 
"Reconciliations of non-GAAP measures to the most comparable GAAP measures" at 
the end of this press release. Non-GAAP income (loss) from operations and 
non-GAAP net income (loss) exclude share-based compensation expenses. 
([2]) Gross billings is a non-GAAP financial measure, which is defined as the 
total amount of cash received for the sale of course offerings in such period, 
net of the total amount of refunds in such period. See "About Non-GAAP 
Financial Measures" and "Reconciliations of non-GAAP measures to the most 
comparable GAAP measures" elsewhere in this press release. 
 

Larry Xiangdong Chen, the Company's founder, Chairman and CEO, commented, "Gaotu continued to drive profitable growth in the first quarter, while further strengthening its operational quality and long-term capabilities. Net revenues grew by 13.2% year over year to RMB1,689.5 million, with non-GAAP income from operations and non-GAAP net income reaching RMB13.8 million and RMB41.4 million, respectively. As AI becomes more deeply embedded across teaching, curriculum development, learning services and operations, we are accelerating the development of our 'Scale with AI' framework. This has enabled high-quality teaching services and educational products to be delivered more consistently and at greater scale, enhancing the user experience while unlocking organizational efficiency and operating leverage. Meanwhile, we remain committed to enhancing shareholder value, repurchasing approximately RMB704 million through our aggregated share repurchase programs as of June 1, 2026.

In education, long-term value is built on user trust--earned through sustained engagement and high-quality delivery--which over time translates into higher retention, stronger word-of-mouth, and compounding brand equity. Looking ahead, Gaotu will continue to integrate technological innovation with our educational mission to better support users throughout their growth journey while creating sustainable long-term value for our shareholders."

Bin Luo, COO of the Company, added, "During the quarter, we advanced our refined operations centered on user needs, product value, and service experience, achieving first-quarter profitability for the second consecutive year. R&D and G&A expenses as a percentage of net revenues declined by 0.7 percentage points year over year, reflecting continued improvements in management efficiency and organizational collaboration driven by AI capabilities. Deferred revenue totaled nearly RMB1.8 billion, up 24.1% year over year, providing clear visibility into revenue recognition in the coming quarters and supporting our full-year roadmap. We will continue to concentrate on product-market fit, service quality, and resource allocation, driving healthy and sustainable growth across each business segment according to its respective stage of development."

Financial Results for the First Quarter of 2026

Net Revenues

Net revenues increased by 13.2% to RMB1,689.5 million from RMB1,493.0 million in the first quarter of 2025, which was mainly due to the continued year-over-year growth in gross billings as a result of our sufficient and effective response to the strong market demand. Furthermore, our high-quality educational products and learning services resulted in improved recognition of our product and service offerings.

Cost of Revenues

Cost of revenues increased by 13.8% to RMB514.8 million from RMB452.5 million in the first quarter of 2025. The increase was mainly due to expansion of instructors and tutors workforce, increased learning materials cost, higher rental cost, and increased depreciation and amortization cost.

Gross Profit and Gross Margin

Gross profit increased by 12.9% to RMB1,174.7 million from RMB1,040.6 million in the first quarter of 2025. Gross profit margin decreased to 69.5% from 69.7% in the same period of 2025.

Non-GAAP gross profit increased by 12.7% to RMB1,175.1 million from RMB1,042.7 million in the first quarter of 2025. Non-GAAP gross profit margin decreased to 69.6% from 69.8% in the same period of 2025.

Operating Expenses

Operating expenses increased by 16.1% to RMB1,167.8 million from RMB1,005.8 million in the first quarter of 2025. The increase was primarily due to a higher expenditure on marketing and branding activities, as well as the expansion of employees workforce.

   -- Selling expenses increased to RMB844.1 million from RMB709.4 million in 
      the first quarter of 2025. 
 
   -- Research and development expenses increased to RMB159.0 million from 
      RMB150.5 million in the first quarter of 2025. 
 
   -- General and administrative expenses increased to RMB164.7 million from 
      RMB145.9 million in the first quarter of 2025. 

Income from Operations

Income from operations was RMB6.9 million, compared with income from operations of RMB34.8 million in the first quarter of 2025.

Non-GAAP income from operations was RMB13.8 million, compared with non-GAAP income from operations of RMB48.1 million in the first quarter of 2025.

Interest Income and Realized Gains from Investments

Interest income and realized gains from investments, on aggregate, were RMB17.9 million, compared with a total of RMB17.1 million in the first quarter of 2025.

Other Income, net

Other income, net was RMB8.6 million, compared with other income, net of RMB71.6 million in the first quarter of 2025.

Net Income

Net income was RMB34.5 million, compared with net income of RMB124.0 million in the first quarter of 2025.

Non-GAAP net income was RMB41.4 million, compared with non-GAAP net income of RMB137.3 million in the first quarter of 2025.

Cash Flow

Net operating cash outflow in the first quarter of 2026 was RMB828.4 million.

Basic and Diluted Net Income per ADS

Basic and diluted net income per ADS were both RMB0.14 in the first quarter of 2026.

Non-GAAP basic and diluted net income per ADS were both RMB0.17 in the first quarter of 2026.

Share Outstanding

As of March 31, 2026, the Company had 158,697,626 ordinary shares outstanding.

Cash, Cash Equivalents, Restricted Cash, Short-term and Long-term Investments

As of March 31, 2026, the Company had cash and cash equivalents, restricted cash, short-term and long-term investments of RMB3,264.8 million in aggregate, compared with a total of RMB3,972.5 million as of December 31, 2025.

Share Repurchase

In November 2022, the Company's board of directors authorized a share repurchase program ("2022 Share Repurchase Program"), under which the Company may repurchase up to US$30 million of its shares, effective until November 22, 2025. In November 2023, the Company's board of directors authorized modifications to the share repurchase program, increasing the aggregate value of shares that may be repurchased from US$30 million to US$80 million, effective until November 22, 2025.

As of September 22, 2025, the Company's repurchase amount had reached US$80 million and the 2022 Share Repurchase Program was completed.

In May 2025, the Company's board of directors authorized a new share repurchase program ("2025 Share Repurchase Program"), under which the Company may repurchase up to an aggregate value of US$100 million of its shares during the three-year period beginning upon the completion of the Company's 2022 Share Repurchase Program.

As of June 1, 2026, the Company had cumulatively repurchased approximately 33.1 million ADSs for approximately US$97.9 million under aforesaid two share repurchase programs.

Business Outlook

Based on the Company's current estimates, total net revenues for the second quarter of 2026 are expected to be between RMB1,578 million and RMB1,598 million, representing an increase of 13.6% to 15.0% on a year-over-year basis. These estimates reflect the Company's current expectations, which are subject to change.

Conference Call

The Company will hold an earnings conference call at 8:00 AM U.S. Eastern Time on Tuesday, June 2, 2026 (8:00 PM Beijing/Hong Kong Time on Tuesday, June 2, 2026). Dial-in details for the earnings conference call are as follows:

International: 1-412-317-6061

United States: 1-888-317-6003

Hong Kong: 800-963-976

Mainland China: 400-120-6115

Passcode: 3745949

A telephone replay will be available two hours after the conclusion of the conference call through June 9, 2026. The dial-in details are:

International: 1-412-317-0088

United States: 1-855-669-9658

Passcode: 1174517

Additionally, a live and archived webcast of this conference call will be available at https://ir.gaotu.cn/home.

Safe Harbor Statement

This announcement contains forward-looking statements. These statements are made under 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," "future," "intends," "plans," "believes," "estimates" and similar statements. Among other things, the business outlook, as well as the Company's strategic and operational plans, contain forward-looking statements. The Company may also make written or oral forward-looking statements in its reports filed with, or furnished to, the U.S. Securities and Exchange Commission, in its annual reports 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 the Company's beliefs 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: the Company's ability to continue to attract students to enroll in its courses; the Company's ability to continue to recruit, train and retain qualified teachers; the Company's ability to improve the content of its existing course offerings and to develop new courses; the Company's ability to maintain and enhance its brand; the Company's ability to maintain and continue to improve its teaching results; and the Company's ability to compete effectively against its competitors. Further information regarding these and other risks is included in the Company's reports filed with, or furnished to the U.S. Securities and Exchange Commission. All information provided in this press release and in the attachments is as of the date of this press release, and the Company undertakes no duty to update such information or any forward-looking statement, except as required under applicable law.

About Gaotu Techedu Inc.

Gaotu is a leading technology-driven education company in China focused on enabling lifelong learning through AI-powered solutions that cultivate interest and drive continuous growth. The Company provides AI-powered, product-led learning solutions for learners from pre-school to adulthood. By combining rare, high-caliber teaching resources with AI-enhanced tools and content, Gaotu creates engaging and effective learning experiences delivered through both online and offline channels. AI and data analytics permeate throughout the Company's operations to adapt content and teaching methods to individual learner needs, enhance efficiency and drive sustained learning progress.

About Non-GAAP Financial Measures

The Company uses gross billings, non-GAAP gross profit, non-GAAP income (loss) from operations and non-GAAP net income (loss), each a non-GAAP financial measure, in evaluating its operating results and for financial and operational decision-making purposes.

The Company defines gross billings for a specific period as the total amount of cash received for the sale of course offerings in such period, net of the total amount of refunds in such period. The Company's management uses gross billings as a performance measurement because the Company generally bills its students for the entire course fee at the time of sale of its course offerings and recognizes revenue proportionally as the classes are delivered. For some courses, the Company continues to provide students with 12 months to 36 months access to the pre-recorded audio-video courses after the online live courses are delivered. The Company believes that gross billings provides valuable insight into the sales of its course packages and the performance of its business. As gross billings have material limitations as an analytical metrics and may not be calculated in the same manner by all companies, it may not be comparable to other similarly titled measures used by other companies.

Non-GAAP gross profit, non-GAAP income (loss) from operations and non-GAAP net income (loss) exclude share-based compensation expenses. The Company believes that these non-GAAP financial measures provide meaningful supplemental information regarding its performance and liquidity by excluding share-based expenses that may not be indicative of its operating performance from a cash perspective. The Company believes that both management and investors benefit from these non-GAAP financial measures in assessing its performance and when planning and forecasting future periods. These non-GAAP financial measures also facilitate management's internal comparisons to the Company's historical performance. A limitation of using non-GAAP measures is that these non-GAAP measures exclude share-based compensation charges that have been and will continue to be for the foreseeable future a significant recurring expense in the Company's business.

The presentation of these non-GAAP financial measures is not intended to be considered in isolation from or as a substitute for the financial information prepared and presented in accordance with GAAP. For more information on these non-GAAP financial measures, please see the table captioned "Reconciliations of non-GAAP measures to the most comparable GAAP measures" set forth at the end of this release.

The accompanying tables have more details on the reconciliations between GAAP financial measures that are most directly comparable to non-GAAP financial measures.

Exchange Rate

The Company's business is primarily conducted in China and a significant majority of revenues generated are denominated in Renminbi ("RMB"). This announcement contains currency conversions of RMB amounts into U.S. dollars ("USD") solely for the convenience of the reader. Unless otherwise noted, all translations from RMB to USD are made at a rate of RMB6.8980 to USD1.0000, the effective noon buying rate for March 31, 2026 as set forth in the H.10 statistical release of the Federal Reserve Board. No representation is made that the RMB amounts could have been, or could be, converted, realized or settled into USD at that rate on March 31, 2026, or at any other rate.

For further information, please contact:

Gaotu Techedu Inc.

Investor Relations

E-mail: ir@gaotu.cn

Piacente Financial Communications

Brandi Piacente

Tel: +1 212 481-2050

Jenny Cai

Tel: +86 10 6508-0677

E-mail: Gaotu@tpg-ir.com

 
  Gaotu Techedu Inc. Unaudited condensed consolidated balance 
sheets (In thousands of RMB and USD, except for share, per share 
                       and per ADS data) 
 
                         As of December 31,    As of March 31, 
                         -------------------  ------------------ 
                                2025            2026      2026 
                         -------------------  ---------  ------- 
                                 RMB             RMB       USD 
ASSETS 
Current assets 
   Cash and cash 
    equivalents                      596,195    654,247   94,846 
   Restricted cash                   115,828     36,947    5,356 
   Short-term 
    investments                    2,708,788  2,072,265  300,415 
   Inventory, net                     54,950     43,268    6,273 
   Prepaid expenses and 
    other current 
    assets, net                      504,779    474,136   68,735 
                          ------------------  ---------  ------- 
Total current assets               3,980,540  3,280,863  475,625 
                          ------------------  ---------  ------- 
 
Non-current assets 
   Operating lease 
    right-of-use assets              476,705    465,685   67,510 
   Property, equipment 
    and software, net              1,009,132  1,083,610  157,090 
   Land use rights, net               78,105     77,631   11,254 
   Long-term investments             551,641    501,355   72,681 
   Rental deposit                     49,199     46,033    6,673 
   Other non-current 
    assets                            54,364     52,343    7,588 
                          ------------------  ---------  ------- 
TOTAL ASSETS                       6,199,686  5,507,520  798,421 
                          ==================  =========  ======= 
 
LIABILITIES 
 
Current liabilities 
   Short-term borrowings 
    of the consolidated 
    VIEs without 
    recourse      to the 
    Group                            100,000    300,000   43,491 
   Accrued expenses and 
    other current 
    liabilities 
    (including accrued 
         expenses and 
    other current 
    liabilities of the 
    consolidated VIEs 
         without 
    recourse to the 
    Group of 
    RMB1,131,781 and 
         RMB984,869 as 
    of December 31, 2025 
    and March 31, 
         2026, 
    respectively)                  1,537,477  1,371,068  198,762 
   Amounts due to 
    related party of the 
    consolidated VIEs 
    without 
          recourse to 
    the Group                        181,757    181,761   26,350 
   Deferred revenue, 
    current portion 
    (including current 
    portion of 
         deferred 
    revenue of the 
    consolidated VIEs 
    without recourse to 
    the      Group of 
    RMB2,288,255 and 
    RMB1,626,993 as of 
    December      31, 
    2025 and March 31, 
    2026, respectively)            2,289,322  1,628,710  236,113 
  Operating lease 
   liabilities, current 
   portion (including 
   current      portion 
   of operating lease 
   liabilities of the 
   consolidated VIEs 
        without recourse 
   to the Group of 
   RMB129,258 and 
   RMB133,925      as of 
   December 31, 2025 and 
   March 31, 2026, 
   respectively)                     136,709    142,162   20,609 
  Income tax payable 
   (including income tax 
   payable of the 
        consolidated 
   VIEs without recourse 
   to the Group of 
   RMB171      and RMB30 
   as of December 31, 
   2025 and March 31, 
   2026, 
        respectively)                    222         79       11 
                          ------------------  ---------  ------- 
Total current 
 liabilities                       4,245,487  3,623,780  525,336 
                          ------------------  ---------  ------- 
 
 
  Gaotu Techedu Inc. Unaudited condensed consolidated balance 
sheets (In thousands of RMB and USD, except for share, per share 
                       and per ADS data) 
 
                         As of December 
                              31,            As of March 31, 
                        ----------------  ---------------------- 
                              2025           2026        2026 
                        ----------------  -----------  --------- 
                              RMB             RMB         USD 
Non-current 
liabilities 
   Deferred revenue, 
    non-current portion 
    of the consolidated 
    VIEs      without 
    recourse to the 
    Group                        276,620      163,983     23,773 
   Operating lease 
    liabilities, 
    non-current portion 
    (including 
         non-current 
    portion of 
    operating lease 
    liabilities of the 
         consolidated 
    VIEs without 
    recourse to the 
    Group of RMB309,940 
         and RMB294,486 
    as of December 31, 
    2025 and March 31, 
         2026, 
    respectively)                316,703      301,078     43,647 
  Deferred tax 
   liabilities 
   (including deferred 
   tax liabilities of 
   the 
        consolidated 
   VIEs without 
   recourse to the 
   Group of RMB75,248 
        and RMB73,927 
   as of December 31, 
   2025 and March 31, 
        2026, 
   respectively)                  75,248       74,002     10,728 
  Long-term borrowings 
   of the consolidated 
   VIEs without 
   recourse      to the 
   Group                          31,883      117,480     17,031 
                         ---------------  -----------  --------- 
TOTAL LIABILITIES              4,945,941    4,280,323    620,515 
                         ===============  ===========  ========= 
 
SHAREHOLDERS' EQUITY 
   Ordinary shares                   116          116         17 
   Treasury stock, at 
    cost                       (496,132)    (518,775)   (75,207) 
   Additional paid-in 
    capital                    7,933,515    7,918,181  1,147,895 
   Accumulated other 
    comprehensive loss          (48,072)     (71,154)   (10,315) 
   Statutory reserve              66,042       66,042      9,574 
   Accumulated deficit       (6,201,724)  (6,167,213)  (894,058) 
                         ---------------  -----------  --------- 
TOTAL SHAREHOLDERS' 
 EQUITY                        1,253,745    1,227,197    177,906 
                         ---------------  -----------  --------- 
 
TOTAL LIABILITIES AND 
 TOTAL  SHAREHOLDERS' 
 EQUITY                        6,199,686    5,507,520    798,421 
                         ===============  ===========  ========= 
 
 
 Gaotu Techedu Inc. Unaudited condensed consolidated statements 
 of operations (In thousands of RMB and USD, except for share, 
                  per share and per ADS data) 
 
                         For the three months ended March 31, 
                       ----------------------------------------- 
                           2025           2026          2026 
                       -------------  ------------  ------------ 
                            RMB           RMB           USD 
Net revenues               1,493,043     1,689,475       244,922 
Cost of revenues           (452,461)     (514,815)      (74,633) 
                        ------------  ------------  ------------ 
Gross profit               1,040,582     1,174,660       170,289 
                        ------------  ------------  ------------ 
Operating expenses: 
Selling expenses           (709,421)     (844,111)     (122,370) 
Research and 
 development expenses      (150,455)     (158,956)      (23,044) 
General and 
 administrative 
 expenses                  (145,933)     (164,720)      (23,879) 
                        ------------  ------------  ------------ 
Total operating 
 expenses                (1,005,809)   (1,167,787)     (169,293) 
                        ------------  ------------  ------------ 
Income from operations        34,773         6,873           996 
                        ------------  ------------  ------------ 
Interest income               13,041         9,027         1,309 
Realized gains from 
 investments                   4,038         8,903         1,291 
Other income, net             71,580         8,635         1,252 
                        ------------  ------------  ------------ 
Income before 
 provision for income 
 tax and share of 
 results of 
 equity investees            123,432        33,438         4,848 
                        ------------  ------------  ------------ 
Income tax benefits              559         1,073           156 
                        ------------  ------------  ------------ 
Net income                   123,991        34,511         5,004 
                        ------------  ------------  ------------ 
Net income 
 attributable to Gaotu 
 Techedu Inc.'s 
 ordinary 
 shareholders                123,991        34,511         5,004 
                        ------------  ------------  ------------ 
Net income per 
ordinary share 
Basic                           0.74          0.22          0.03 
Diluted                         0.73          0.21          0.03 
                        ------------  ------------  ------------ 
Net income per ADS 
Basic                           0.50          0.14          0.02 
Diluted                         0.49          0.14          0.02 
                        ------------  ------------  ------------ 
Weighted average 
shares used in net 
income per share 
Basic                    166,745,668   159,160,553   159,160,553 
Diluted                  169,581,622   160,820,398   160,820,398 
 
Note: Three ADSs represent two ordinary shares. 
 
 
 Gaotu Techedu Inc. Reconciliations of non-GAAP measures to the 
  most comparable GAAP measures (In thousands of RMB and USD, 
         except for share, per share and per ADS data) 
 
                         For the three months ended March 31, 
                       ----------------------------------------- 
                            2025           2026          2026 
                       --------------  -------------  ---------- 
                            RMB             RMB          USD 
Net revenues                1,493,043      1,689,475     244,922 
                        -------------  -------------  ---------- 
Less: other 
 revenues(1)                   14,824         23,846       3,457 
Add: VAT and 
 surcharges                    93,376        134,561      19,507 
Add: ending deferred 
 revenue                    1,444,967      1,792,693     259,886 
Add: ending refund 
 liability                     86,025         95,134      13,792 
Less: beginning 
 deferred revenue           2,085,893      2,565,942     371,983 
Less: beginning refund 
 liability                    127,969        125,813      18,239 
                        -------------  -------------  ---------- 
Gross billings                888,725        996,262     144,428 
                        =============  =============  ========== 
 
Note (1): Include miscellaneous revenues generated from services 
other than courses. 
 
                         For the three months ended March 31, 
                       ----------------------------------------- 
                            2025           2026          2026 
                       --------------  -------------  ---------- 
                            RMB             RMB          USD 
Gross profit                1,040,582      1,174,660     170,289 
Share-based 
 compensation 
 expenses(1) in cost 
 of revenues                    2,110            434          63 
                        -------------  -------------  ---------- 
Non-GAAP gross profit       1,042,692      1,175,094     170,352 
                        =============  =============  ========== 
 
Income from operations         34,773          6,873         996 
Share-based 
 compensation 
 expenses(1)                   13,348          6,905       1,001 
                        -------------  -------------  ---------- 
Non-GAAP income from 
 operations                    48,121         13,778       1,997 
                        =============  =============  ========== 
 
Net income                    123,991         34,511       5,004 
Share-based 
 compensation 
 expenses(1)                   13,348          6,905       1,001 
                        -------------  -------------  ---------- 
Non-GAAP net income           137,339         41,416       6,005 
                        =============  =============  ========== 
 
Note (1): The tax effects of share-based compensation expenses 
adjustments were nil. 
 

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SOURCE Gaotu Techedu Inc.

 

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