ThredUp Announces Fourth Quarter and Full Year 2023 Results

by

in

Quarterly revenue of $81.4 million, representing an increase of 14% year-over-year.
Fourth quarter gross margin of 61.9% and an increase in gross profit of 12% year-over-year, which included a $1.9 million inventory write-off in Europe, an impact of 230 basis points to gross margin.
Record full year revenue of $322.0 million, representing 12% growth year-over-year. Full year gross margin of 66.4% and gross profit growth of 11% year-over-year.
Record Active Buyers of 1.8 million and Orders of 1.8 million in Q4 2023, representing year-over-year growth of 9% and 17%, respectively. Record annual orders of 6.9 million, representing growth of 6% year-over-year.

OAKLAND, Calif., March 04, 2024 (GLOBE NEWSWIRE) — ThredUp Inc. (NASDAQ:TDUP, LTSE: TDUP)), one of the largest online resale platforms for apparel, shoes, and accessories, today announced its financial results for the fourth quarter and full year ended December 31, 2023.

“We closed out 2023 with another quarter of strong financial performance, demonstrating healthy top-line growth and bottom-line leverage,” said ThredUp CEO and co-founder James Reinhart. “Looking ahead, we are confident that by focusing on strategic growth drivers in the U.S. and applying our proven resale playbook in Europe, we can deliver adjusted EBITDA breakeven on an annual basis in 2024.”

Fourth Quarter 2023 Financial Highlights

Revenue: Total revenue of $81.4 million, an increase of 14% year-over-year.
Gross Profit and Gross Margin: Gross profit totaled $50.4 million, representing an increase of 12% year-over-year. Gross margin was 61.9% as compared to 63.1% in the fourth quarter last year. Gross profit included a $1.9 million inventory write-off in Europe, an impact of 230 basis points to gross margin.
Net Loss: Net loss was $14.6 million, or a negative 18.0% of revenue, for the fourth quarter 2023, compared to a net loss of $19.5 million, or a negative 27.3% of revenue, for the fourth quarter 2022.
Adjusted EBITDA Loss and Adjusted EBITDA Loss Margin1: Adjusted EBITDA loss was $2.1 million, or a negative 2.6% of revenue, for the fourth quarter 2023. This is compared to an Adjusted EBITDA loss of $5.8 million, or a negative 8.2% of revenue, for the fourth quarter 2022.
Active Buyers and Orders: Active Buyers of 1.797 million and Orders of 1.807 million, representing increases of 9% and 17%, respectively, over the fourth quarter 2022.

Full Year 2023 Financial Highlights

Revenue: Total revenue of $322.0 million, an increase of 12% year-over-year.
Gross Profit and Gross Margin: Gross profit totaled $213.8 million, representing an increase of 11% year-over-year. Gross margin was 66.4% compared to 66.7% last year.
Net Loss: Net loss was $71.2 million, or a negative 22.1% of revenue, for the full year 2023, compared to a net loss of $92.3 million, or a negative 32.0% of revenue, for the full year 2022.
Adjusted EBITDA Loss and Adjusted EBITDA Loss Margin1: Adjusted EBITDA loss was $17.4 million, or a negative 5.4% of revenue, for the full year 2023, compared to the Adjusted EBITDA loss of $43.4 million, or a negative 15.0% of revenue, for the full year 2022.
Orders: Record orders of 6.9 million for the full year 2023, growing 6% over 6.5 million for the full year 2022.

____________
1 Adjusted EBITDA loss and Adjusted EBITDA loss margin are non-GAAP measures. See “Reconciliation of GAAP to Non-GAAP Financial Measures” for a detailed reconciliation of Adjusted EBITDA loss to the most directly comparable GAAP measure and “Non-GAAP Financial Measures” for a discussion of why we believe these non-GAAP measures are useful.


Recent Business Highlights

AI Innovation: ThredUp recently debuted an AI-powered search experience that makes it easy and intuitive to find secondhand items in its marketplace. They’ve also begun to leverage generative AI that will soon give customers the ability to create outfits they love and are strategically implementing AI across operations in its distribution center network to enhance inventory management and processing.
Customer Experience Improvements: After implementing Delivery Promise and Thrift Promise, which aim to deliver purchase-to-doorstep shipping in three days or less and ensure the highest levels of customer satisfaction with every order, ThredUp’s Q4 return rate decreased by 700 basis points compared to the same quarter of 2022.
Industry recognition: ThredUp’s Resale-as-a-Service (RaaS) was named a winner in Good Housekeeping’s 2024 Sustainable Innovation Awards, which recognizes products and services that have embraced a “people, purpose, and planet” approach to sustainability.

Financial Outlook

For the first quarter 2024, ThredUp expects:

Revenue in the range of $79.0 million to $81.0 million
Gross margin in the range of 68.5% to 70.5%, representing gross profit dollar growth of 9% year over year at the midpoint of revenue and gross margin guidance.
Adjusted EBITDA loss margin in the range of 3.0% to 1.0%

For the full fiscal year 2024, ThredUp expects:

Revenue in the range of $340.0 million to $350.0 million
Gross margin in the range of 69.5% to 71.5%, representing gross profit dollar growth of 14% year over year at the midpoint of revenue and gross margin guidance.
Adjusted EBITDA margin in the range of 0.5% to 1.5%

ThredUp is not providing a quantitative reconciliation of forward-looking guidance of the non-GAAP measure Adjusted EBITDA loss to net loss because certain items are out of ThredUp’s control or cannot be reasonably predicted. Historically, these items have included, but are not limited to, depreciation and amortization, stock-based compensation expense and provision for income taxes. Accordingly, a reconciliation for Adjusted EBITDA loss in order to calculate forward-looking Adjusted EBITDA loss margin is not available without unreasonable effort. However, for the first quarter of 2024 and full year 2024, depreciation and amortization is expected to be $5.0 million and $19.8 million, respectively. In addition, for the first quarter of 2024 and full year 2024, stock-based compensation expense is expected to be $7.5 million and $33.0 million, respectively. These items are uncertain, depend on various factors, and could result in the projected net loss being materially less than indicated by the currently estimated Adjusted EBITDA loss margin.

Conference Call and Webcast Information

The live and archived webcast and all related earnings materials will be available at ThredUp’s investor relations website: ir.thredup.com/news-events/events-and-presentations.

ThredUp Inc.
Consolidated Balance Sheets
(unaudited)

 

 
 
December 31,

 
 
 
2023
 
 
 
2022
 

 
 
(in thousands)

ASSETS

Current assets:
 
 
 
 

Cash and cash equivalents
 
$
56,084
 
 
$
38,029
 

Marketable securities
 
 
8,100
 
 
 
66,902
 

Accounts receivable, net
 
 
7,813
 
 
 
4,669
 

Inventory
 
 
15,687
 
 
 
17,519
 

Other current assets
 
 
6,204
 
 
 
7,076
 

Total current assets
 
 
93,888
 
 
 
134,195
 

Operating lease right-of-use assets
 
 
42,118
 
 
 
46,153
 

Property and equipment, net
 
 
87,672
 
 
 
92,482
 

Goodwill
 
 
11,957
 
 
 
11,592
 

Intangible assets
 
 
8,156
 
 
 
10,499
 

Other assets
 
 
6,176
 
 
 
7,027
 

Total assets
 
$
249,967
 
 
$
301,948
 

LIABILITIES AND STOCKHOLDERS’ EQUITY

Current liabilities:
 
 
 
 

Accounts payable
 
$
9,457
 
 
$
7,800
 

Accrued and other current liabilities
 
 
35,934
 
 
 
50,155
 

Seller payable
 
 
21,495
 
 
 
16,166
 

Operating lease liabilities, current
 
 
5,949
 
 
 
6,413
 

Current portion of long-term debt
 
 
3,838
 
 
 
3,879
 

Total current liabilities
 
 
76,673
 
 
 
84,413
 

Operating lease liabilities, non-current
 
 
44,621
 
 
 
48,727
 

Long-term debt, net of current portion
 
 
22,006
 
 
 
25,788
 

Other non-current liabilities
 
 
2,750
 
 
 
3,019
 

Total liabilities
 
 
146,050
 
 
 
161,947
 

Commitments and contingencies
 
 
 
 

Stockholders’ equity:
 
 
 
 

Class A and B common stock, $0.0001 par value; 1,120,000 shares authorized as of December 31, 2023 and 2022; 108,784 and 101,532 shares issued and outstanding as of December 31, 2023 and 2022, respectively
 
 
11
 
 
 
10
 

Additional paid-in capital
 
 
585,156
 
 
 
551,852
 

Accumulated other comprehensive loss
 
 
(2,375
)
 
 
(4,234
)

Accumulated deficit
 
 
(478,875
)
 
 
(407,627
)

Total stockholders’ equity
 
 
103,917
 
 
 
140,001
 

Total liabilities and stockholders’ equity
 
$
249,967
 
 
$
301,948
 

 

ThredUp Inc.
Consolidated Statements of Operations
(unaudited)

 

 
 
Three Months Ended
 
Year Ended

 
 
December 31,
2023
 
December 31,
2022
 
December 31,
2023
 
December 31,
2022

 
 
(in thousands, except per share amounts)

Revenue:
 
 
 
 
 
 
 
 

Consignment
 
$
55,877
 
 
$
37,470
 
 
$
213,609
 
 
$
174,994
 

Product
 
 
25,516
 
 
 
33,848
 
 
 
108,413
 
 
 
113,385
 

Total revenue
 
 
81,393
 
 
 
71,318
 
 
 
322,022
 
 
 
288,379
 

Cost of revenue:
 
 
 
 
 
 
 
 

Consignment
 
 
10,801
 
 
 
7,661
 
 
 
39,732