06:14:42 EDT Fri 22 May 2026
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So-Young Reports Unaudited First Quarter 2026 Financial Results

2026-05-22 05:00 ET - News Release

So-Young Reports Unaudited First Quarter 2026 Financial Results

PR Newswire

BEIJING, May 22, 2026 /PRNewswire/ -- So-Young International Inc. (Nasdaq: SY) ("So-Young" or the "Company"), the leading aesthetic treatment platform in China connecting consumers with online services and offline treatments, today announced its unaudited financial results for the first quarter ended March 31, 2026.

First Quarter 2026 Financial Highlights

  • Total revenues were RMB432.8 million (US$62.7 million[1]), compared with RMB297.3 million in the corresponding period of 2025. The aesthetic treatment services revenues were RMB282.4 million (US$40.9 million), compared with RMB98.8 million in the corresponding period of 2025, exceeding the high end of guidance.

  • Net loss attributable to So-Young International Inc. was RMB49.2 million (US$7.1 million), compared with net loss attributable to So-Young International Inc. of RMB33.1 million in the same period of 2025.

  • Non-GAAP net loss attributable to So-Young International Inc.[2] was RMB46.6 million (US$6.8 million), compared with non-GAAP net loss attributable to So-Young International Inc. of RMB31.5 million in the same period of 2025.

First Quarter 2026 Operational Highlights

  • The number of verified treatment visits to the branded aesthetic centers for the quarter reached approximately 148,000, compared with approximately 54,400 in the same period of 2025. The number of verified aesthetic treatments performed surpassed 325,800, compared with approximately 123,400 in the same period of 2025.

  • The number of active users, defined as those who visited branded aesthetic centers at least once during the 12-month period ended on March 31, 2026, exceeded 213,000, compared with approximately 75,700 users during the corresponding period in 2025.

  • The number of core members grew by over 11,700 during the quarter, representing an approximately 22% sequential increase. These core members contributed over 80% of aesthetic treatment services revenues, with a quarterly repurchase rate nearly 80%.

  • As of March 31, 2026, So-Young had 54 fully operational branded aesthetic centers (53 directly-operated, 1 franchised) across sixteen major cities: Beijing, Shanghai, Guangzhou, Shenzhen, Hangzhou, Chengdu, Wuhan, Chongqing, Ningbo, Changsha, Tianjin, Xi'an, Suzhou, Hefei, Kunming and Nanjing. Among them, 41 centers achieved profitability* in the first quarter of 2026. In addition, 48 centers generated positive quarterly operating cash flow* in the first quarter of 2026. The following table shows the revenues generated by So-Young aesthetic centers, categorized by their phase of development:

 [1] This press release contains translations of certain Renminbi (RMB) amounts into U.S. dollars (US$) solely for the convenience of the reader. Unless otherwise specified, all translations of Renminbi amounts into U.S. dollar amounts in this press release are made at RMB6.8980 to US$1.00, which was the U.S. dollars middle rate announced by the Board of Governors of the Federal Reserve System of the United States on March 31, 2026.



 [2] Non-GAAP net loss attributable to So-Young International Inc. is defined as net loss attributable to So-Young International Inc. excluding share-based compensation expenses, impairment of long-lived assets attributable to So-Young International Inc., and tax effects on non-GAAP adjustments. See "Reconciliation of GAAP and Non-GAAP Results" at the end of this press release.

               Phase** (Operating duration) Number of Centers Revenue (RMB)               Average Revenue per           Average Center Age
                                                                             Center (RMB)                       (Month)



 Ramp-up (0-3 months)                                     11     22,948,000                          2,086,000                           2.1



 Growth (4-12 months)                                     23    109,490,000                          4,760,000                           8.0



 Maturity (over 12 months)                                20    149,994,000                          7,500,000                          19.8

 * Center-level profitability measures whether an individual aesthetic center achieved positive profit in a given period. It is calculated by deducting consumable materials costs, personnel costs, center rental expenses, center depreciation expenses, and other center-level operating costs from the company's self-operated store revenues, before allocation of any back-office or mid-office expenses. Quarterly operating cash flow refers to total
  cash collected from orders less center-level operating payments in a given period, and excluding operating expense payments made by back-office or mid-office departments during the same period. Center-level profitability and quarterly operating cash flow are metrics derived from the Company's internal management accounts, which have not been audited.


 ** For the purposes of this table, "Phase" refers to the length of time since commencement of actual operations rather than the legal establishment or registration date of a branded aesthetic center. In cases where a center has been relocated, merged, or its team and customer base transferred to another location, the operating duration of the branded aesthetic center is calculated from the commencement date of the predecessor center's operations.
  Periods during which a center is temporarily closed and not conducting external operations (e.g., due to renovation or other suspensions of business) are excluded from the calculation of operating duration. Branded aesthetic centers that have been converted to other uses or are no longer within the reporting scope are excluded from the statistics.

Management Commentary

Mr. Xing Jin, Co-Founder and Chief Executive Officer of So-Young, commented, "Driven by our dual-engine strategy, which emphasizes scale and efficiency, our core aesthetic center business gained further traction with record-high quarterly segment revenue and improved profitability. As the medical aesthetics industry is increasingly shaped by demand for higher quality and broader accessibility, our competitive edge across the value chain positions us well to capitalize on these trends. We will continue to enhance our standardized medical delivery capabilities and expand our network at a measured pace, while reinforcing our supply chain advantages and improving operational efficiency. We are confident that these ongoing efforts will create lasting value for our users, partners, and shareholders."

First Quarter 2026 Financial Results

Revenues

Total revenues were RMB432.8 million (US$62.7 million), an increase of 45.6% from RMB297.3 million in the same period of 2025. The increase was primarily due to business expansion of the branded aesthetic centers.

  • Aesthetic treatment services revenues were RMB282.4 million (US$40.9 million), an increase of 185.8% from RMB98.8 million in the same period of 2025. The increase was primarily due to the business expansion of the branded aesthetic centers.

  • Information and reservation services[3] revenues were RMB80.3 million (US$11.6 million), a decrease of 34.0% from RMB121.6 million in the same period of 2025. The decrease was primarily due to a decrease in the number of medical service providers subscribing to information services on So-Young's platform.

  • Sales of medical products and maintenance services revenues were RMB57.1 million (US$8.3 million), an increase of 2.8% from RMB55.6 million in the same period of 2025, primarily due to an increase in the order volume of medical products.
  • Other services revenues were RMB12.9 million (US$1.9 million), a decrease of 39.3% from RMB21.2 million in the same period of 2025, primarily due to a decrease in revenues from insurance brokerage services.

 [3] Since the second quarter of 2025, in light of the better monitoring business development of branded aesthetic centers, the previous line item information, reservation services and others was separated into two line items, which are information and reservation services and other services.


 The revenue generated from information and reservation services and other services for the first quarter of 2025 have also been retrospectively updated. The amount reclassified from previous line item information, reservation services and others to information and reservation services is RMB121.6 million for the first quarter of 2025.

Cost of Revenues

Cost of revenues was RMB251.0 million (US$36.4 million), an increase of 65.8% from RMB151.4 million in the first quarter of 2025. The increase was primarily due to the business expansion of the branded aesthetic centers.

  • Cost of aesthetic treatment services were RMB205.8 million (US$29.8 million), an increase of 156.4% from RMB80.3 million in the first quarter of 2025. The increase was primarily due to the business expansion of the branded aesthetic centers.

  • Cost of information and reservation services[4] were RMB6.4 million (US$0.9 million), a decrease of 72.5% from RMB23.3 million in the first quarter of 2025. The decrease was in line with the decrease in revenue generated from information and reservation services.

  • Cost of medical products sold and maintenance services were RMB30.4 million (US$4.4 million), a decrease of 0.1% from RMB30.4 million in the first quarter of 2025. The decrease was primarily due to a decrease in costs associated with the sales of medical equipment.

  • Cost of other services was RMB8.4 million (US$1.2 million), a decrease of 51.6% from RMB17.4 million in the first quarter of 2025. The decrease was primarily due to a decrease in costs associated with insurance brokerage services.
 [4] Since the second quarter of 2025, the previous line item cost of information, reservation services and others was separated into two line items, which are cost of information and reservation services and cost of other services. Cost of information and reservation services primarily consists of expenditures relating to operation of platform business, and the remaining cost of information, reservation services and others is reclassified into cost
  of other services. The cost of information and reservation services and cost of other services for the first quarter of 2025 have also been retrospectively reclassified.

Operating Expenses

Total operating expenses were RMB239.7 million (US$34.7 million), an increase of 26.6% from RMB189.3 million in the first quarter of 2025.

  • Sales and marketing expenses were RMB130.8 million (US$19.0 million), an increase of 33.7% from RMB97.9 million in the first quarter of 2025. The increase was mainly due to the increases in expenses associated with branding and user acquisition activities and payroll costs for the branded aesthetic centers.

  • General and administrative expenses were RMB84.5 million (US$12.3 million), an increase of 42.5% from RMB59.3 million in the first quarter of 2025. The increase was primarily due to the business expansion of the branded aesthetic centers.

  • Research and development expenses were RMB24.3 million (US$3.5 million), a decrease of 24.2% from RMB32.1 million in the first quarter of 2025. The decrease was primarily attributable to improvements in staff efficiency.

Income Tax Benefits

Income tax benefits were RMB0.8 million (US$0.1 million), compared with income tax benefits of RMB1.6 million in the same period of 2025.

Net Loss Attributable to So-Young International Inc.

Net loss attributable to So-Young International Inc. was RMB49.2 million (US$7.1 million), compared with a net loss attributable to So-Young International Inc. of RMB33.1 million in the first quarter of 2025.

Non-GAAP Net Loss Attributable to So-Young International Inc.

Non-GAAP net loss attributable to So-Young International Inc., which excludes the impact of share-based compensation expenses, was RMB46.6 million (US$6.8 million), compared with RMB31.5 million non-GAAP net loss attributable to So-Young International Inc. in the same period of 2025.

Basic and Diluted Loss per ADS

Basic and diluted loss per ADS attributable to ordinary shareholders were RMB0.48 (US$0.07) and RMB0.48 (US$0.07), respectively, compared with basic and diluted loss per ADS attributable to ordinary shareholders of RMB0.32 and RMB0.32, respectively, in the same period of 2025.

Cash and Cash Equivalents, Restricted Cash and Term Deposits, Term Deposits and Short-Term Investments

As of March 31, 2026, cash and cash equivalents, restricted cash and term deposits, term deposits and short-term investments were RMB880.0 million (US$127.6 million), compared with RMB936.4 million as of December 31, 2025.

Business Outlook

For the second quarter of 2026, So-Young expects aesthetic treatment services revenues to be between RMB307.0 million (US$44.5 million) and RMB317.0 million (US$46.0 million), representing an 112.6% to 119.5% increase from the same period in 2025. The above outlook is based on the current market conditions and reflects the Company's preliminary estimates of market and operating conditions, as well as customer demand, which are all subject to change.

Non-GAAP Financial Measures

To supplement the financial measures prepared in accordance with generally accepted accounting principles in the United States, or GAAP, this press release presents non-GAAP loss from operations and non-GAAP net loss attributable to So-Young International Inc. by excluding share-based compensation expenses and impairment of long-lived assets from loss from operations, and excluding share-based compensation expenses, impairment of long-lived assets, and tax effects on non-GAAP adjustments from net loss attributable to So-Young International Inc., respectively.

The Company believes these non-GAAP financial measures are important to help investors understand the Company's operating and financial performance, compare business trends among different reporting periods on a consistent basis and assess the Company's core operating results, as they exclude certain expenses (i) that are not expected to result in cash payments or (ii) that are non-recurring in nature or may not be indicative of the Company's core operating results and business outlook. The use of the above non-GAAP financial measures has certain limitations. Share-based compensation expenses and the impairment of long-lived assets are non-recurring in nature. All these are not reflected in the presentation of the non-GAAP financial measures, but should be considered in the overall evaluation of the Company's results. The Company compensates for these limitations by providing the relevant disclosure of its share-based compensation expenses, impairment of long-lived assets, and tax effects on non-GAAP adjustments in the reconciliations to the most directly comparable GAAP financial measures, which should be considered when evaluating the Company's performance. These non-GAAP financial measures should be considered in addition to financial measures prepared in accordance with GAAP, but should not be considered a substitute for, or superior to, financial measures prepared in accordance with GAAP. Reconciliation of each of these non-GAAP financial measures to the most directly comparable GAAP financial measure is set forth at the end of this release.

Conference Call Information

So-Young's management will hold an earnings conference call on Friday, May 22, 2026, at 7:30 AM U.S. Eastern Time (7:30 PM on the same day, Beijing/Hong Kong Time). Dial-in details for the earnings conference call are as follows:


          International:                   +1-412-902-4272



          China:                           4001-201203



          US:                              +1-888-346-8982



          Hong Kong:                       +852-800-905945



          Passcode:                        So Young

A telephone replay will be available two hours after the conclusion of the conference call through 23:59 U.S. Eastern Time, May 29, 2026. The dial-in details are:


          International:                    +1-412-317-0088



          US:                               +1-855-669-9658



          Passcode:                                 5918252

Additionally, a live and archived webcast of this conference call will be available at http://ir.soyoung.com.

About So-Young International Inc.

So-Young International Inc. (Nasdaq: SY) ("So-Young" or the "Company") is the leading aesthetic treatment platform in China connecting consumers with online services and offline treatments. The Company provides access to aesthetic treatments through its online platform and branded aesthetic centers, offering curated treatment information, facilitating online reservations, delivering high-quality treatments, and developing, producing and distributing optoelectronic medical equipment and injectable products. With its strong brand recognition, digital reach, affordable treatments and efficient supply chain, So-Young is well-positioned to serve its audience over the long term and grow along the medical aesthetic value chain.

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," "confident" and similar statements. Among other things, the Financial Guidance and quotations from management in this announcement, as well as So-Young's strategic and operational plans, contain forward-looking statements. So-Young may also make written or oral forward-looking statements in its periodic reports to the U.S. Securities and Exchange Commission, in its annual report 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 but not limited to statements about So-Young'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: So-Young's strategies; So-Young's future business development, financial condition and results of operations; So-Young's ability to retain and increase the number of users and medical service providers, and expand its service offerings; competition in the online medical aesthetic service industry; changes in So-Young's revenues, costs or expenditures; Chinese governmental policies and regulations relating to the online medical aesthetic service industry, general economic and business conditions globally and in China; and assumptions underlying or related to any of the foregoing. Further information regarding these and other risks is included in the Company's filings with the Securities and Exchange Commission. All information provided in this press release and in the attachments is as of the date of the press release, and So-Young undertakes no duty to update such information, except as required under applicable law.

For more information, please contact:

So-Young

Investor Relations
Ms. Mona Qiao
Phone: +86-10-8790-2012
E-mail: ir@soyoung.com

Christensen

Ms. Joanna Quan
Phone: +86-10-5900-1548
E-mail: sy@christensencomms.com

                                                                         
     
            SO-YOUNG INTERNATIONAL INC.


                                                               
          
       UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS


                                                         
          
       (Amounts in thousands, except for share and per share data)




                                                                                                                                                      
   
 As of


                                                                                                                                        December 31,             March 31,  March 31,


                                              
          
            2025                                                                      2026 2026


                                                                                                                                             RMB                    RMB        US$



       
            Assets



       Current assets:



       Cash and cash equivalents                                                                                                            418,213                386,813      56,076



       Restricted cash and term deposits                                                                                                     64,683                 82,512      11,962



       Trade receivables                                                                                                                     51,532                 43,417       6,294



       Inventories                                                                                                                          233,389                262,555      38,062



       Receivables from online payment platforms                                                                                             16,296                 17,174       2,490



       Amounts due from related parties                                                                                                         774                  1,687         245



       Term deposits and short-term investments                                                                                             453,472                410,649      59,532



       Prepayment and other current assets                                                                                                  246,237                283,832      41,147



       
            Total current assets                                                                                                  1,484,596              1,488,639     215,808



       Non-current assets:



       Long-term investments                                                                                                                274,753                274,180      39,748



       Intangible assets                                                                                                                    144,097                139,815      20,269



       Goodwill                                                                                                                                 684                    684          99



       Property and equipment, net                                                                                                          293,560                307,370      44,559



       Deferred tax assets                                                                                                                   69,313                 69,363      10,056



       Operating lease right-of-use assets                                                                                                  251,635                253,238      36,712



       Other non-current assets                                                                                                             130,998                131,527      19,067



       
            Total non-current assets                                                                                              1,165,040              1,176,177     170,510



       
            Total assets                                                                                                          2,649,636              2,664,816     386,318





       
            Liabilities



       Current liabilities:



       Short-term borrowings                                                                                                                 39,814                119,746      17,360



       Taxes payable                                                                                                                         43,461                 36,606       5,307



       Contract liabilities                                                                                                                  65,948                 64,564       9,360



       Salary and welfare payables                                                                                                          130,170                106,727      15,472



       Amounts due to related parties                                                                                                           618                    552          80



       Accrued expenses and other current liabilities                                                                                       427,507                453,930      65,805



       Operating lease liabilities-current                                                                                                   76,536                 78,374      11,362



       
            Total current liabilities                                                                                               784,054                860,499     124,746



       Non-current liabilities:



       Operating lease liabilities-non current                                                                                              183,364                182,302      26,428



       Deferred tax liabilities                                                                                                              10,615                  9,266       1,343



       Other non-current liabilities                                                                                                          2,783                  3,925         569



       
            Total non-current liabilities                                                                                           196,762                195,493      28,340



       
            Total liabilities                                                                                                       980,816              1,055,992     153,086





       
            Shareholders' equity:



       Treasury stock                                                                                                                     (391,944)             (391,944)   (56,820)



       Class A ordinary shares (US$0.0005 par value; 750,000,000                                                                                257                    257          37
  shares authorized as of December 31, 2025 and March 31,
  2026; 79,016,808 and 65,089,482 shares issued and
  outstanding as of December 31, 2025, 79,142,997 and
  65,215,671 shares issued and outstanding as of March 31,
  2026, respectively)



       Class B ordinary shares (US$0.0005 par value; 20,000,000                                                                                  37                     37           5
  shares authorized as of December 31, 2025 and March 31,
  2026; 12,000,000 shares issued and outstanding as of
  December 31, 2025 and March 31, 2026)



       Additional paid-in capital                                                                                                         3,059,764              3,062,378     443,952



       Statutory reserves                                                                                                                    46,448                 46,448       6,734



       Accumulated deficit                                                                                                              (1,174,587)           (1,223,763)  (177,408)



       Accumulated other comprehensive income                                                                                                13,340                    935         136



       
            Total So-Young International Inc. shareholders' equity                                                                1,553,315              1,494,348     216,636



       Non-controlling interests                                                                                                            115,505                114,476      16,596



       
            Total shareholders' equity                                                                                            1,668,820              1,608,824     233,232



       
            Total liabilities and shareholders' equity                                                                            2,649,636              2,664,816     386,318

                                                                        
          
            SO-YOUNG INTERNATIONAL INC.


                                                               
      
          UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS


                                                                    
     (Amounts in thousands, except for share and per share data)




                                                                                                                                                  For the Three Months Ended


                                                                                                                               March 31,   December 31,                      March 31,   March 31,

                                                                                                                                    2025            2025                            2026         2026


                                                                                                                                  RMB           RMB                             RMB         US$





 
            Revenues:



 Aesthetic treatment services                                                                                                    98,827         248,076                         282,432       40,944



 Information and reservation services                                                                                           121,625         125,675                          80,311       11,643



 Sales of medical products and maintenance services                                                                              55,590          69,257                          57,141        8,284



 Other services                                                                                                                  21,228          17,714                          12,891        1,869



 
            Total revenues                                                                                                    297,270         460,722                         432,775       62,740



 
            Cost of revenues:



 Cost of aesthetic treatment services                                                                                          (80,264)      (189,017)                      (205,758)    (29,829)



 Cost of information and reservation services                                                                                  (23,297)       (10,071)                        (6,401)       (928)



 Cost of medical products sold and maintenance services                                                                        (30,425)       (41,595)                       (30,403)     (4,408)



 Cost of other services                                                                                                        (17,429)       (15,265)                        (8,436)     (1,223)



 
            Total cost of revenues                                                                                          (151,415)      (255,948)                      (250,998)    (36,388)



 
            Gross profit                                                                                                      145,855         204,774                         181,777       26,352



 
            Operating expenses:



 Sales and marketing expenses                                                                                                  (97,876)      (168,678)                      (130,826)    (18,966)



 General and administrative expenses                                                                                           (59,284)      (101,893)                       (84,504)    (12,251)



 Research and development expenses                                                                                             (32,109)       (37,436)                       (24,339)     (3,528)



 Impairment of long-lived assets                                                                                                      -       (19,710)



 
            Total operating expenses                                                                                        (189,269)      (327,717)                      (239,669)    (34,745)



 
            Loss from operations                                                                                             (43,414)      (122,943)                       (57,892)     (8,393)



 
            Other income/(expenses):



 Investment (loss)/income, net                                                                                                    (785)            773                             206           30



 Interest income, net                                                                                                             7,025           3,453                           3,734          541



 Exchange gains                                                                                                                      25           2,929                           4,910          712



 Share of losses of equity method investee                                                                                      (2,442)          (616)                          (187)        (27)



 Others, net                                                                                                                      4,834           1,670                         (1,729)       (252)



 
            Loss before tax                                                                                                  (34,757)      (114,734)                       (50,958)     (7,389)



 Income tax benefits                                                                                                              1,605             619                             753          109



 
            Net loss                                                                                                         (33,152)      (114,115)                       (50,205)     (7,280)



 Net loss attributable to noncontrolling interests                                                                                   14           5,266                           1,029          149



 
            Net loss attributable to So-Young International Inc.                                                             (33,138)      (108,849)                       (49,176)     (7,131)

                                                                                                                           
          
            SO-YOUNG INTERNATIONAL INC.


                                                                                                      
          
            UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Continued)


                                                                                                           
          
            (Amounts in thousands, except for share and per share data)




                                                                                                                                                                                                               
 
        For the Three Months Ended


                                                                                                                                                                                                     March 31,     December 31,                      March 31,   March 31,
                                                                                                                                                                                                          2025              2025                            2026         2026


                                                                                                                                                                                                        RMB             RMB                             RMB         US$





          
            Net loss per ordinary share



          Net loss per ordinary share attributable to ordinary shareholder - basic                                                                                                                     (0.42)           (1.40)                         (0.63)      (0.09)



          Net loss per ordinary share attributable to ordinary shareholder - diluted                                                                                                                   (0.42)           (1.40)                         (0.63)      (0.09)



          Net loss per ADS attributable to ordinary shareholders - basic (13 ADS represents 10 Class                                                                                                   (0.32)           (1.08)                         (0.48)      (0.07)
A ordinary shares)



          Net loss per ADS attributable to ordinary shareholders - diluted (13 ADS represents 10                                                                                                       (0.32)           (1.08)                         (0.48)      (0.07)
Class A ordinary shares)



          Weighted average number of ordinary shares used in computing earnings/(loss) per share,                                                                                                  78,562,865        77,593,230                      77,671,152   77,671,152
basic*



          Weighted average number of ordinary shares used in computing earnings/(loss) per share,                                                                                                  78,562,865        77,593,230                      77,671,152   77,671,152
diluted*





          
            Share-based compensation expenses included in:



          Cost of revenues                                                                                                                                                                               (30)                4                             (3)         (0)



          Sales and marketing expenses                                                                                                                                                                  (130)               30                            (87)        (13)



          General and administrative expenses                                                                                                                                                         (1,404)              771                         (2,480)       (360)



          Research and development expenses                                                                                                                                                              (93)               66                            (35)         (5)





          *  Both Class A and Class B ordinary shares are included in the calculation of the weighted average number of ordinary shares outstanding, basic and diluted.

                                                                                                                                                                  
          
            SO-YOUNG INTERNATIONAL INC.


                                                                                                                                                          
          
            Reconciliation of GAAP and Non-GAAP Results


                                                                                                                                                  
          
            (Amounts in thousands, except for share and per share data)




                                                                                                                                                                                                                                                                                                                            
 
         For the Three Months Ended


                                                                                                                                                                                                                                                                                                        March 31,               December 31,                       March 31,   March 31,

                                                                                                                                                                                                                                                                                                             2025                        2025                             2026         2026


                                                                                                                                                                                                                                                                                                           RMB                       RMB                              RMB         US$





 
            GAAP loss from operations                                                                                                                                                                                                                                                                 (43,414)                  (122,943)                        (57,892)     (8,393)



 Add back: Share-based compensation expenses                                                                                                                                                                                                                                                               1,657                       (871)                           2,605          378



 Add back: Impairment of long-lived assets                                                                                                                                                                                                                                                                     -                     19,710



 
            Non-GAAP loss from operations                                                                                                                                                                                                                                                             (41,757)                  (104,104)                        (55,287)     (8,015)







 
            GAAP net loss attributable to So-Young International Inc.                                                                                                                                                                                                                                 (33,138)                  (108,849)                        (49,176)     (7,131)



 Add back: Share-based compensation expenses                                                                                                                                                                                                                                                               1,657                       (871)                           2,605          378



 Add back: Impairment of long-lived assets attributable to So-Young International Inc.                                                                                                                                                                                                                         -                     18,782



 Reversal: Tax effects on non-GAAP adjustments (1)                                                                                                                                                                                                                                                             -                    (2,483)



 
            Non-GAAP net loss attributable to So-Young International Inc.                                                                                                                                                                                                                             (31,481)                   (93,421)                        (46,571)     (6,753)





 (1) To adjust the income tax effects of non-GAAP adjustments, which is primarily related to impairment of long-lived assets. Other non-GAAP adjustment items have no tax effect, because full valuation allowances were provided for related deferred tax assets as it is more-likely-than-not they will not be realized.

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SOURCE So-Young International Inc.

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