NIO Inc. Financial Statements FY2021-FY2026

NIO Inc. (NIO) Financial Statements in Beancount — Open Ledger

NIO's income statement and balance sheet, FY2021 through FY2026Q2, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 20-F and 6-K filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/nio

Latest analysis: NIO Q2 2026 Earnings: A RMB 26M Non-GAAP Profit Inside a RMB 528M GAAP Loss

Key Figures

Amounts in MRMB (millions of Chinese yuan (renminbi)), exactly as the ledger records them.

What's Inside

Fiscal years end December 31 (SEC CIK 0001736541); amounts are in millions of RMB to three decimals, so they equal the filings' RMB thousands. FY2021–FY2025 come from Form 20-F annual reports, with each income statement taken from the latest 20-F that reports that year, and FY2026Q2 is the three months ended June 30, 2026 from the unaudited results furnished on Form 6-K (Exhibit 99.1); there is no FY2026Q1 file. Net loss is recorded as filed, before the accretion on redeemable non-controlling interests, which sit in Equity:Temporary:RedeemableNoncontrollingInterests as mezzanine equity.

Quick Start

uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

• Balance sheet — pad / balance directives assert each period-end
  figure against the filing named in that period file's source banner.
• Income statement — one zero-sum transaction per period: Income
  negative (credit), Expenses positive (debit), with the arithmetic check in
  a comment directly above it.
• Unit — MRMB; 32,136.861 MRMB means 32,136.861 million Chinese yuan (renminbi).
• Additional accounts — Assets:Current:RestrictedCash,
  Assets:Current:Inventories,
  Equity:Temporary:RedeemableNoncontrollingInterests,
  Equity:NoncontrollingInterests, opened beyond the standard chart (see each
  account's open line in main.bean).

Analysis

• NIO Q2 2026 Earnings: A RMB 26M Non-GAAP Profit Inside a RMB 528M GAAP Loss — FY2026Q2

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of NIO Inc.'s publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by NIO Inc.; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.