Owner Scorecard


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DDL, Dingdong (Cayman) Limited

A retailer, earning thin margins on high volume, where inventory turns, unit economics and scale decide the outcome.

Latest annual: FY2025 20-F · figures as filed, in CNY · 1 ADS = 1.5 ordinary shares
DDL · Dingdong (Cayman) Limited
I

The business

What it sells, where the money comes from, the kind of company it is.

Revenue · FY2025
CN¥24.4B
+5.6% YoY · 17% 5-yr CAGR
Vital signs · TTM, with 5-yr average
Revenue CN¥24.4B 5-yr avg CN¥22.3B
Operating margin 0.5% 5-yr avg −6.8%
Owner-earnings margin 2% 5-yr avg −5%
Free cash flow margin 1% 5-yr avg −5%

The business in brief

read the 10-K →

What this business is and what moves its needle, from its own SEC filings.

What moves the needle
Operating margin has run around −3.3% through the cycle, the operating line deeply negative — so the lever is the path to a margin at all: revenue growth against the cost curve and the cash runway, not the level of a margin that isn't there yet. On its own account, the filing leans hardest on pricing power & competition, set against the numbers in what the filing emphasizes, below.

Every line is arithmetic on the company's filings, shown in full in the sections below.

II

The record

Ten years of arithmetic, read across the cycle.

The record, 2019–2025

realized figures from each filing · older years to the left
2019’192020’202021’212022’222023’232024’242025’25TTMTTMDec 2025
Income statement
CN¥3.9BCN¥11.3BCN¥20.1BCN¥24.2BCN¥20.0BCN¥23.1BCN¥24.4BCN¥24.4BRevenueRevenue
(CN¥1.7B)(CN¥3.2B)(CN¥6.4B)(CN¥800M)(CN¥130M)CN¥215MCN¥132MCN¥132MOperating incomeOp. inc.
−44.9%−27.9%−31.7%−3.3%−0.7%0.9%0.5%0.5%Operating marginOp. mgn
(CN¥1.9B)(CN¥3.2B)(CN¥6.4B)(CN¥807M)(CN¥91M)CN¥304MCN¥232MCN¥232MNet incomeNet inc.
5%4%4%Effective tax rateTax rate
Cash flow & returns
(CN¥964M)(CN¥2.1B)(CN¥5.7B)CN¥87M(CN¥235M)CN¥929MCN¥536MCN¥536MOperating cash flowOp. cash
CN¥35MCN¥115MCN¥213MCN¥204MCN¥155MCN¥115MCN¥98MCN¥98MDepreciationDeprec.
CN¥874MCN¥1.0BCN¥549MCN¥690M(CN¥298M)CN¥510MCN¥206MCN¥206MWorking capital & otherWC & other
CN¥125MCN¥248MCN¥452MCN¥127MCN¥83MCN¥98MCN¥178MCN¥178MCapexCapex
3.2%2.2%2.2%0.5%0.4%0.4%0.7%0.7%Capex / revenueCapex/rev
(CN¥999M)(CN¥2.2B)(CN¥5.9B)(CN¥40M)(CN¥318M)CN¥831MCN¥438MCN¥438MOwner earningsOwner earn.
−25.7%−19.2%−29.2%−0.2%−1.6%3.6%1.8%1.8%Owner earnings marginOE mgn
(CN¥1.1B)(CN¥2.3B)(CN¥6.1B)(CN¥40M)(CN¥318M)CN¥831MCN¥358MCN¥358MFree cash flowFCF
−28.1%−20.3%−30.4%−0.2%−1.6%3.6%1.5%1.5%Free cash flow marginFCF mgn
-883%-260%-24%38%22%22%Return on equityROE
−883%−260%−24%38%22%22%Retained to equityRetained/eq
Balance sheet
CN¥939MCN¥2.4BCN¥5.2BCN¥6.5BCN¥5.3BCN¥4.4BCN¥4.0BCN¥4.0BCash & investmentsCash+inv
CN¥39MCN¥192MCN¥141MCN¥108MCN¥126MCN¥192MCN¥192MReceivablesReceiv.
CN¥386MCN¥537MCN¥605MCN¥472MCN¥554MCN¥570MCN¥570MInventoryInvent.
CN¥1.6BCN¥2.1BCN¥1.9BCN¥1.4BCN¥1.7BCN¥1.9BCN¥1.9BAccounts payablePayables
(CN¥1.2B)(CN¥1.3B)(CN¥1.1B)(CN¥842M)(CN¥981M)(CN¥1.2B)(CN¥1.2B)Operating working capitalOper. WC
CN¥3.0BCN¥6.5BCN¥7.5BCN¥6.2BCN¥5.4BCN¥5.0BCN¥5.0BCurrent assetsCur. assets
CN¥4.7BCN¥7.3BCN¥8.2BCN¥6.5BCN¥5.3BCN¥4.8BCN¥4.8BCurrent liabilitiesCur. liab.
0.6×0.9×0.9×0.9×1.0×1.1×1.1×Current ratioCurr. ratio
CN¥4.9BCN¥9.4BCN¥9.4BCN¥7.7BCN¥7.1BCN¥7.0BCN¥7.0BTotal assetsAssets
CN¥145MCN¥58MCN¥0CN¥0Total debtDebt
(CN¥2.2B)(CN¥5.2B)(CN¥6.5B)(CN¥4.0B)Net debt / (cash)Net debt
-30.0×-81.5×-74.8×-6.0×-1.3×4.5×7.8×7.8×Interest coverageInt. cov.
(CN¥2.5B)(CN¥5.9B)CN¥728MCN¥310MCN¥383MCN¥799MCN¥1.0BCN¥1.0BShareholders’ equityEquity
Per share
61.4M63.7M63.7MShares out (diluted)Shares
CN¥63.15CN¥177.98CN¥382.48Revenue / shareRev/sh
CN¥-30.49CN¥-49.88CN¥3.64EPS (diluted)EPS
CN¥-16.26CN¥-34.09CN¥6.88Owner earnings / shareOE/sh
CN¥-17.72CN¥-36.18CN¥5.62Free cash flow / shareFCF/sh
CN¥2.03CN¥3.90CN¥2.79Cap. spending / shareCapex/sh
CN¥-40.52CN¥-92.94CN¥16.34Book value / shareBVPS
Per-share growththe realized rate an owner's share compounded
6-yr5-yr
Revenue / share+181.9%/yr (1-yr)+181.9%/yr (1-yr)
Capital spending / share+92.1%/yr (1-yr)+92.1%/yr (1-yr)

Owner earnings vs. net income

Owner earningsNet income

The accountant's number, and the cash an owner can take; the gap is the tell.

CN¥438Mowner earningsvs.CN¥232Mnet incomelow FY2021

Where the cash went

ReinvestBuybacksDividendsAcquisitionsRetained

Each year's operating cash, by what management did with it: the mix, and how it drifts.

FY2022FY2025

Net income is the accountant's number; owner earnings is the cash an owner could take out. The walk between them, off the cash-flow statement, and whether the gap is widening or holding.

In fiscal 2025 the business earned CN¥438M of owner earnings, the operating cash left after the CN¥98M it takes just to hold its position. It put CN¥80M more into growth; free cash flow, after that spending, was CN¥358M.

Reported net incomeCN¥232M
Owner earningsCN¥438M · 2% of revenue
FY2025FY2024FY2023FY2022FY2021
Reported net incomeCN¥232MCN¥304M(CN¥91M)(CN¥807M)(CN¥6.4B)
Depreciation & amortizationnon-cash charge added back+CN¥98M+CN¥115M+CN¥155M+CN¥204M+CN¥213M
Working capital & othertiming of cash in and out, other non-cash items+CN¥206M+CN¥510M−CN¥298M+CN¥690M+CN¥549M
Cash from operationsCN¥536MCN¥929M(CN¥235M)CN¥87M(CN¥5.7B)
Maintenance capital expenditurethe spending needed just to hold position and volume−CN¥98M−CN¥98M−CN¥83M−CN¥127M−CN¥213M
Owner earningsCN¥438MCN¥831M(CN¥318M)(CN¥40M)(CN¥5.9B)
Growth capital expenditurediscretionary; spent to get bigger, not to stand still−CN¥80M−CN¥239M
Free cash flowCN¥358MCN¥831M(CN¥318M)(CN¥40M)(CN¥6.1B)
Owner-earnings marginowner earnings ÷ revenue2%4%-2%0%-29%

Owner earnings is the cash an owner could pull out without starving the business: operating cash less the maintenance capital it must spend to hold its position (here about CN¥98M, roughly its depreciation, the rate its assets wear out). The other CN¥80M of its capital spending is growth it chose, not upkeep it owed; charged only with the maintenance it must do, the business earns well more than the year's free cash flow shows.

Maintenance capex is estimated as depreciation where a growing business invests above it; free cash flow is the figure the scorecard's free-cash margin reads.

III

Quality & stewardship

Returns, the balance sheet, capital allocation, and pay.

Owner’s Scorecard

FY2025 20-F · source on SEC EDGAR →

Will it survive?

  • Comfortable
    Operating income CN¥132M ÷ interest expense CN¥17M
    What this means

    Operating profit covers interest with the kind of margin Graham wanted for a defensive holding. Necessary, not sufficient, it says solvent, not cheap.

  • Net cash, debt-free
    Cash CN¥1.1B + ST investments CN¥2.9B − debt CN¥0
    What this means

    Cash and short-term investments exceed every dollar of debt by CN¥4.0B, on net the company owes nothing, and can act from strength when others can't. Net debt is the leverage figure that matters: the cash is already set against the debt. Strategic or illiquid investments aren't counted here.

  • Not enough data
    What this means

    The filing data didn't include the inputs for this check.

Is it a good business?

  • Not meaningful here
    Invested capital (CN¥66M) = debt CN¥0 + equity CN¥1.0B − cash
    Industry peers: median 23%
    What this means

    Invested capital is near zero or negative, usually years of buybacks pulling equity down. ROIC explodes or flips sign and stops meaning anything. Judge this one on Owner Earnings instead.

  • Positive this year, negative across the cycle
    latest CN¥438M = operating cash CN¥536M − maintenance capex CN¥98M (positive this year), after an earlier loss stretch (7-yr median -2%)
    Industry peers: median 2%
    What this means

    What an owner could take out without starving the business: operating cash less the maintenance capital it must spend to hold its position — Buffett's owner earnings. That's 2% of revenue this year, a -2% median across 7 years.

  • Cash-backed
    Cash from ops CN¥536M ÷ net income CN¥232M
    What this means

    How much of reported profit showed up as operating cash. Above 1× is reassuring; well below suggests earnings lean on accruals. One year is noisy, growth and working-capital swings distort it, and this is operating cash, not free cash. Watch the multi-year trend.

How is the cash used?

  • Not enough data
    What this means

    The filing data didn't include the inputs for this check.

  • Investing or harvesting? 1.82×
    Expanding
    Capex CN¥178M ÷ depreciation CN¥98M
    What this means

    Descriptive, not a grade. Above ~1× means investing faster than assets wear out (growth, or, sustained for years, today's earnings carrying less depreciation than tomorrow's will). Below means spending less than it's wearing out (efficiency, or a melting asset base). The ratio won't tell you which; the filings will.

Graham’s defensive tests · 1 of 4 met

Graham’s numerical criteria for the defensive investor (The Intelligent Investor, ch. 14), run on the filings. A floor of safety, not a buy signal; many fine modern businesses fail his strictest liquidity rules by design.

  • Adequate size
    Revenue ≥ $2B (a dollar floor) · CN¥24.4B
    What this means

    Big enough to weather a storm. Graham's floor is a dollar figure — about $2B of revenue as a conservative modern stand-in. This company reports in its home currency and we carry no exchange rate, so we show the figure and leave the size bar for you to apply rather than convert it with a number we don't have.

  • Strong liquidity Miss
    Current ratio ≥ 2× · 1.05×
    What this means

    Current assets at least twice current liabilities, near-term bills covered without touching the business. Strict by design: many cash-rich modern firms run leaner and miss it, holding their cushion in longer-dated securities.

  • Conservative debt Pass
    Debt ≤ working capital · CN¥0 vs CN¥246M WC
    What this means

    Graham's rule that borrowings not exceed net current assets. Capital-heavy and buyback-heavy firms routinely fail it, read it next to interest coverage, not alone.

  • Earnings stability Miss
    A profit every year (7-yr record) · 5 loss years
    What this means

    Graham wanted earnings in each of the past ten years, the stability a defensive owner leans on.

  • Dividend record Miss
    Uninterrupted dividends · none paid
    What this means

    An unbroken dividend was Graham's mark of durability. He wanted twenty years; the filings show about ten, and a single suspension breaks the streak. Non-payers, many fine modern compounders, fall outside his defensive net by design.

  • Earnings growth
    Earnings +33% over the record ·
    What this means

    Earnings were negative early in the record, a growth rate isn't meaningful.

  • Moderate price
    P/E ≤ 15 and P/E × P/B ≤ 22.5 · decided by the price
    What this means

    Graham's valuation gate, the wall he kept between a sound business and a sound investment. Three-year average earnings are CN¥2.33/share (latest year CN¥3.64), the averaged base the calculator's gate runs on, and book value is CN¥16.34/share. Enter a price in “What the price implies” just below for the P/E, P/B, and whether it clears. But this is the rule Buffett outgrew: there's no hard P/E law, and a wonderful business can deserve a far richer multiple if the thesis holds, treat it as the bargain-hunter's floor, not a verdict on the price.

Durability & moat, 2019–2025

Whether the record’s returns held, and what the capital reinvested earned.

  • Profitable years 2 of 7
    What this means

    Lost money in 5 year(s), look at what happened there before trusting the average.

  • Operating margin −35% → 0% (3-yr avg ends)

    In the filing’s words The filing ties gains to its own pricing, but names price competition too — pricing power that is real yet contested, not unopposed. The margin shows who is winning.

    What this means

    Through the cycle the operating margin widened — about −35% early to 0% lately, median −3% — pricing power intact or improving.

  • Reinvestment, incremental ROIC returns capital
    What this means

    The capital base barely grew: this business returns cash through dividends and buybacks rather than reinvesting. Judge it on the cash returned, not on compounding.

  • Worst year 2019 · −44.9% op. margin
    What this means

    Operations went underwater in 2019, understand why before trusting the good years.

  • Share count +0.6%/yr
    What this means

    Roughly flat share count, little dilution, little buyback.

Does AI threaten the moat?

Moderate contestability

AI is likely to reshape costs and some products here without clearly contesting or sparing the core moat; how the company itself frames it is the tell.

In its own filing Raised, but not as a competitor

The filing raises AI among its risks, but in other terms (security, regulation, energy or the like), not as a competitor to its product; it frames AI mainly as a capability.

The question is whether a moat the record shows as durable outlasts a technology that lowers the cost of part of what the firm sells. The durability is read in the record above, the filing's own framing of AI beside it; the industry label decides nothing on its own.

Read from the filing's own risk factors, paired with the industry's structure under its SIC code; the durability is read above, the price below.

All figures as filed; the source filing is linked above.

Current Position

as of fiscal year-end, Dec 31, 2025

Can the business pay what it owes this year, off the freshest balance sheet: the quality of the assets, the debt actually coming due, and what a low ratio means here.

Current assetsCN¥5.0B
  • Cash & short-term investmentsCN¥4.0B
  • ReceivablesCN¥192M
  • InventoryCN¥570M
  • Other current assetsCN¥301M
Current liabilitiesCN¥4.8B
  • Accounts payableCN¥1.9B
  • Other current liabilitiesCN¥2.9B
Current ratio1.05×all current assets ÷ what's due · Graham looked for 2×
Quick ratio0.93×stricter: inventory excluded
Cash ratio0.83×strictest: cash alone against what's due
Working capitalCN¥246Mthe cushion left after near-term bills
Deeper floors
Tangible book valueCN¥1.0Bequity stripped of goodwill & intangibles
Net current asset value(CN¥800M)Graham's net-net: current assets less all liabilities
Debt incl. operating leasesCN¥664MCN¥664M of it operating leases
Deferred revenueCN¥137Mcustomer cash collected before delivery; operating float

From the company's latest filing.

Peers, E-Commerce & Marketplaces

The same industry, side by side on owner economics. Each figure is a through-cycle median, so a peak or trough year can’t distort it; the group median at the foot is the line to read each against.

CompanyRevenueGross marginOp. marginROICOwner earn. margin
CPNGCoupang Inc.$34.5B23%-0.5%2%
DDLDingdong (Cayman) LimitedCN¥24.4B-3.3%-2%
CDWCDW Corp.$22.4B17%6.6%17%5%
DKSDick's Sporting Goods$17.2B32%7.1%28%6%
CHWYChewy Inc.$12.6B27%-0.8%2%
WWayfair$12.5B28%-5.4%1%
ULTAUlta Beauty Inc.$12.4B38%13.4%48%10%
NSITInsight Enterprises$8.2B15%3.4%13%2%
Group median1.4%2%
IV

The price

What a price has to assume.

What the price implies

reverse-DCF

Enter the US price, in dollars: the NYSE/Nasdaq quote you hold. Per the filing's own cover, “American depositary shares, each two of which represent three Class”; Dingdong (Cayman) Limited reports in CNY, so every figure in this tool is stated per ADS and translated at CNY 1 = $0.147 (2026-07-17, reference rate) so your dollar quote reconciles exactly. The record tables elsewhere on this page remain as filed, in CNY.

Type today's close and see the owner-earnings growth you'd have to believe to justify it, beside what Dingdong (Cayman) Limited has delivered.

$
Base

The assumptions

9.0% = the 4.55% 10-year Treasury (Jul 15, 2026) + 4.45 points of equity premium. The rate you require is yours to set.

Enter a price above to run it.

Implied by the price
Owner-earnings growth · since FY2024−57%/yr
Owner-earnings yield
P/E (3-yr earnings ’23–’25)
P/B
Graham’s price gate

Graham capped the multiple at 15×; Buffett and Munger let that rule go: a wonderful business can deserve 50× if the thesis holds. The gate marks the bargain-hunter's floor.

Against a high-grade bond: Graham’s yardstick bond yield%

Prefilled with the 10-year Treasury (4.55%, as of Jul 15, 2026). Edit it for today’s exact figure, or a AAA corporate yield.

Graham measured a stock against the bond you could own instead, the heart of his margin of safety. Enter a price above to weigh the owner-earnings yield against this bond.

Free cash flow $53M on 42M diluted shares; net cash $586M. The base is the latest year by default; Normalize values it on the through-cycle median owner-earnings margin (to avoid paying on a peak year). Net of stock comp treats option pay as the expense it is. Capex ($26M) runs well above depreciation ($14M), so this is a build-out; Steady-state swaps total capex for maintenance (≈ depreciation), lifting the base to about $65M, the cash it would throw off if it stopped expanding. The dials set the multiple a growth belief justifies; the price, and every dollar on this page, is yours.

Cite: Owner Scorecard, "Dingdong (Cayman) Limited (DDL), the owner's record," https://ownerscorecard.com/c/DDL, data as of 2026-07-09.

Manual order: ← DDI its page in the Manual DEFT →

Industry order: ← CPNG the E-Commerce & Marketplaces chapter GCT →