X Financial Reports Fourth Quarter and Fiscal Year 2023 Unaudited Financial Results

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SHENZHEN, China, March 26, 2024 /PRNewswire/ — X Financial (NYSE: XYF) (the “Company” or “we”), a leading online personal finance company in China, today announced its unaudited financial results for the fourth quarter and fiscal year ended December 31, 2023.

Fourth Quarter and Fiscal Year 2023 Operational Highlights

Three Months
Ended December
31, 2022

Three Months
Ended September
30, 2023

Three Months
Ended December
31, 2023

Twelve Months
Ended December
31, 2022

Twelve Months
Ended December
31, 2023

QoQ

YoY

YoY

Total loan amount facilitated and
originated (RMB in million)

21,700

29,462

26,134

(11.3 %)

20.4 %

73,655

105,557

43.3 %

Number of active borrowers

1,370,496

1,809,815

1,603,760

(11.4 %)

17.0 %

3,326,774

4,495,997

35.1 %

 

The total loan amount facilitated and originated[1] in the fourth quarter of 2023 was RMB26,134 million, representing an increase of 20.4% from RMB21,700 million in the same period of 2022.
The total loan amount facilitated and originated in 2023 was RMB105,557 million, representing an increase of 43.3% from RMB73,655 million in 2022.
Total number of active borrowers[2] was 1,603,760 in the fourth quarter of 2023, representing an increase of 17.0% from 1,370,496 in the same period of 2022.
Total number of active borrowers was 4,495,997 in 2023, representing an increase of 35.1% from 3,326,774 in 2022.

 

As of December 31, 2022

As of September 30, 2023

As of December 31, 2023

Total outstanding loan balance (RMB in million)

37,992

49,685

48,847

Delinquency rates for all outstanding loans that are past
due for 31-60 days

1.02 %

1.11 %

1.57 %

Delinquency rates for all outstanding loans that are past
due for 91-180 days

1.93 %

2.50 %

3.12 %

 

The total outstanding loan balance[3] as of December 31, 2023 was RMB48,847 million, compared with RMB37,992 million as of December 31, 2022.
The delinquency rate for all outstanding loans that are past due for 31-60 days[4] as of December 31, 2023 was 1.57%, compared with 1.02% as of December 31, 2022.
The delinquency rate for all outstanding loans that are past due for 91-180 days[5] as of December 31, 2023 was 3.12%, compared with 1.93% as of December 31, 2022.

 

[1] Represents the total amount of loans that the Company facilitated and originated during the relevant period.

[2] Represents borrowers who made at least one transaction on the Company’s platform during the relevant period.

[3] Represents the total amount of loans outstanding for loans that the Company facilitated and originated at the end of the relevant period. Loans that are delinquent for more than 60 days are charged-off and are excluded in the outstanding loan balance, except for Xiaoying Housing Loan. As Xiaoying Housing Loan is a secured loan product and the Company is entitled to payment by exercising its rights to the collateral, the Company does not exclude Xiaoying Housing Loan delinquent for more than 60 days in the outstanding loan balance.

[4] Represents the balance of the outstanding principal and accrued outstanding interest for loans that were 31 to 60 days past due as a percentage of the total balance of outstanding principal and accrued outstanding interest for loans that the Company facilitated and originated as of a specific date. Loans that are delinquent for more than 60 days are charged-off and excluded in the calculation of delinquency rate by balance. Xiaoying Housing Loan was launched in 2015 and ceased in 2019, and all the outstanding loan balance of housing loan as of December 31, 2022, September 30, 2023 and December 31, 2023 were overdue more than 60 days. To make the delinquency rate by balance comparable, the Company excludes Xiaoying Housing Loan in the calculation of delinquency rate.

[5] To make the delinquency rate by balance comparable to the peers, the Company also defines the delinquency rate as the balance of the outstanding principal and accrued outstanding interest for loans that were 91 to 180 days past due as a percentage of the total balance of outstanding principal and accrued outstanding interest for the loans that the Company facilitated and originated as of a specific date. Loans that are delinquent for more than 180 days are excluded in the calculation of delinquency rate by balance, except for Xiaoying Housing Loan. All the outstanding loan balance of housing loan as of December 31, 2022, September 30, 2023 and December 31, 2023 were overdue more than 180 days. To make the delinquency rate by balance comparable, the Company excludes Xiaoying Housing Loan in the calculation of delinquency rate.

 

Fourth Quarter 2023 Financial Highlights

(In thousands, except for share and per share data)

Three Months
Ended December
31, 2022

Three Months
Ended September
30, 2023

Three Months
Ended December
31, 2023

QoQ

YoY

 RMB   

 RMB   

 RMB   

Total net revenue

955,640

1,396,864

1,192,664

(14.6 %)

24.8 %

Total operating costs and expenses

(681,687)

(962,120)

(938,472)

(2.5 %)

37.7 %

Income from operations

273,953

434,744

254,192

(41.5 %)

(7.2 %)

Net income

274,639

347,190

188,968

(45.6 %)

(31.2 %)

Non-GAAP adjusted net income

277,939

374,507

230,782

(38.4 %)

(17.0 %)

Net income per ADS—basic

5.28

7.26

3.90

(46.3 %)

(26.1 %)

Net income per ADS—diluted

5.16

7.02

3.84

(45.3 %)

(25.6 %)

Non-GAAP adjusted net income per ADS—basic

5.34

7.80

4.74

(39.2 %)

(11.2 %)

Non-GAAP adjusted net income per ADS—diluted

5.22

7.56

4.68

(38.1 %)

(10.3 %)

 

Total net revenue in the fourth quarter of 2023 was RMB1,192.7 million (US$168.0 million), representing an increase of 24.8% from RMB955.6 million in the same period of 2022.
Income from operations in the fourth quarter of 2023 was RMB254.2 million (US$35.8 million), compared with RMB274.0 million in the same period of 2022.
Net income in the fourth quarter of 2023 was RMB189.0 million (US$26.6 million), compared with RMB274.6 million in the same period of 2022.
Non-GAAP[6] adjusted net income in the fourth quarter of 2023 was RMB230.8  million (US$32.5 million), compared with RMB277.9  million in the same period of 2022.
Net income per basic and diluted American depositary share (“ADS”) [7] in the fourth quarter of 2023 was RMB3.90 (US$0.55) and RMB3.84 (US$0.54), compared with RMB5.28 and RMB5.16, respectively, in the same period of 2022.
Non-GAAP adjusted net income per basic and adjusted diluted ADS in the fourth quarter of 2023 was RMB4.74 (US$0.67) and RMB4.68 (US$0.66), compared with RMB5.34 and RMB5.22, respectively, in the same period of 2022.

 

[6] The Company uses in this press release the following non-GAAP financial measures: (i) adjusted net income (loss), (ii) adjusted net income (loss) per basic ADS, and (iii) adjusted net income (loss) per diluted ADS, each of which excludes share-based compensation expense, impairment losses on financial investments, income (loss) from financial investments and impairment losses on long-term investments. For more information on non-GAAP financial measure, please see the section of “Use of Non-GAAP Financial Measures Statement” and the table captioned “Unaudited Reconciliations of GAAP and Non-GAAP Results” set forth at the end of this press release.

[7] Each American depositary share (“ADS”) represents six Class A ordinary shares.

 

Fiscal Year 2023 Financial Highlights

 Twelve Months Ended December 31,

(In thousands, except for share and per share data)

2022

2023

YoY

 RMB   

 RMB   

Total net revenue

3,562,950

4,814,884

35.1 %

Total operating costs and expenses

(2,480,657)

(3,377,202)

36.1 %

Income from operations

1,082,293

1,437,682

32.8 %

Net income

811,995

1,186,794

46.2 %

Non-GAAP adjusted net income

873,658

1,276,696

46.1 %

Net income per ADS—basic

15.42

24.72

60.3 %

Net income per ADS—diluted

15.12

24.48

61.9 %

Non-GAAP adjusted net income per ADS—basic

16.56

26.58

60.5 %

Non-GAAP adjusted net income per ADS—diluted

16.26

26.34

62.0 %

 

Total net revenue in 2023 was RMB4,814.9 million (US$678.2 million), representing an increase of 35.1% from RMB3,563.0 million in 2022.
Income from operations in 2023 was RMB1,437.7 million (US$202.5 million), compared with RMB1,082.3 million in 2022.
Net income in 2023 was RMB1,186.8 million (US$167.2 million), compared with RMB812.0 million in 2022.
Non-GAAP adjusted net income in 2023 was RMB1,276.7 million (US$179.8 million), compared with RMB873.7 million in 2022.
Net income per basic and diluted American depositary share (“ADS”) in 2023 was RMB24.72 (US$3.48) and RMB24.48 (US$3.45), compared with RMB15.42 and RMB15.12, respectively, in 2022.
Non-GAAP adjusted net income per basic and adjusted diluted ADS in 2023 was RMB26.58 (US$3.74) and RMB26.34 (US$3.71), compared with RMB16.56 and RMB16.26, respectively, in 2022.

Mr. Justin Tang, the Founder, Chief Executive Officer and Chairman of the Company, commented, “We are pleased to conclude the year with solid operational and financial results, emphasizing our commitment to sustained growth. In 2023, we facilitated and originated 43% more loans than in 2022 and delivered notable year-over-year growth in both revenue and profit. Total net revenue increased 35% on an annual basis, while income from operations increased 33%, and net income improved by 46%. However, as we entered the second half of 2023, particularly in the fourth quarter, we experienced increased risk levels in asset quality. While we strengthened our risk control system and implemented various measures to manage delinquency rates, we also made the strategic decision to proactively reduce loan volumes in the fourth quarter, prioritizing profitability over sheer volume growth.”

“For fiscal year 2024, our strategic approach will remain consistent and somewhat conservative, aligning with current market conditions in China. We believe the regulatory environment has become stable, and the government is committed to promoting economic recovery. However, we recognize that challenges and uncertainties exist as the country undergoes a transformative shift in its economic growth model away from the rapid expansion of the past, and structural adjustments are imperative. All of this has far-reaching impacts on various sectors, including our targeted market. Despite these challenges, we remain committed to executing our strategy and prioritizing profitable growth. Our commitment to delivering value to shareholders is unwavering, and we intend to pay dividends as and when profitability and smooth operations allow. This overall approach reflects our dedication to navigating the evolving economic landscape while ensuring the sustainable success of our business and returning value to our shareholders.”

Mr. Kent Li, President of the Company, added, “During the fourth quarter of 2023, our total loan amount facilitated and originated was RMB26 billion, a 20% year-over-year increase but an 11% quarter-over-quarter decline. Delinquency rates for loans past due for 31-60 days and 91-180 days were 1.57% and 3.12%, respectively, at the end of the quarter, compared with 1.02% and 1.93%, respectively, a year ago. Our team remains vigilant in monitoring asset dynamics and has taken further steps to mitigate risk by reducing our exposure to higher risk areas and adjusting our business approach to ensure sustainable profitability. We aim for continued gradual improvement over the course of 2024, and these measures have begun to have a positive impact on our risk indicators.”

Mr. Frank Fuya Zheng, Chief Financial Officer of the Company, added, “We are pleased to deliver solid financial results in 2023. Total net revenue increased by 35% year-over-year to RMB4.8 billion, and net income rose by 46% to approximately RMB1.2 billion. In response to heightened asset quality risks in the fourth quarter, we proactively reduced loan volumes to safeguard profitability, resulting in a 15% sequential decline in total net revenue for the quarter. We recognized RMB26.9 million and RMB46.8 million of impairment losses on long-term investments related to our indirect investment in Newup Bank of Liaoning in 2022 and 2023, respectively, mainly due to the depreciation in the market valuation of the Chinese banking sector. However, the bank’s loan portfolio and operations remain healthy, and we believe it continues to be a good investment for us. Looking ahead, we will not pursue pure loan volume growth at the expense of profitability, which is always our strategic focus to ensure long-term growth and returns to shareholders. We will continue to strengthen our risk management system to improve asset quality and balance our revenue and profitability growth.”

Fourth Quarter 2023 Financial Results

Total net revenue in the fourth quarter of 2023 increased by 24.8% to RMB1,192.7 million (US$168.0 million) from RMB955.6 million in the same period of 2022, primarily due to an increase in the total loan amount facilitated and originated this quarter compared with the same period of 2022.

 Three Months Ended December 31,

(In thousands, except for share and per share data)

2022

2023

YoY

 RMB   

 % of Revenue

 RMB   

 % of Revenue

Loan facilitation service

562,137

58.8 %

615,482

51.6 %

9.5 %

Post-origination service

106,777

11.2 %

166,807

14.0 %

56.2 %

Financing income

248,639

26.0 %

307,692

25.8 %

23.8 %

Other revenue

38,087

4.0 %

102,683

8.6 %

169.6 %

Total net revenue

955,640

100.0 %

1,192,664

100.0 %

24.8 %

Loan facilitation service fees in the fourth quarter of 2023 increased by 9.5% to RMB615.5 million (US$86.7 million) from RMB562.1 million in the same period of 2022, primarily due to an increase in the total loan amount facilitated this quarter compared with the same period of 2022.

Post-origination service fees in the fourth quarter of 2023 increased by 56.2% to RMB166.8 million (US$23.5 million) from RMB106.8 million in the same period of 2022, primarily due to the cumulative effect of increased volume of loans facilitated in the previous quarters. Revenues from post-origination services are recognized on a straight-line basis over the term of the underlying loans as the services are being provided.

Financing income in the fourth quarter of 2023 increased by 23.8% to RMB307.7 million (US$43.3 million) from RMB248.6 million in the same period of 2022, primarily due to an increase in average loan balances compared with the same period of 2022.

Other revenue in the fourth quarter of 2023 increased by 169.6% to RMB102.7 million (US$14.5 million), compared with RMB38.1 million in the same period of 2022, primarily due to an increase in referral service fee for introducing borrowers to other platforms and increase in guarantee income generated from financing guarantee business operated by a subsidiary which holds the financing guarantee license and commenced the financing guarantee business in 2023.

Origination and servicing expenses in the fourth quarter of 2023 increased by 28.3% to RMB755.2 million (US$106.4 million) from RMB588.7 million in the same period of 2022, primarily due to the increase in commission fees and collection expenses resulting from the increase …

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