Youlife Group Inc.
For the period ended Jun 30, 2026. Filed Oct 15, 2026.
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Jun 30, 2026 · Filed Oct 15, 2026
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Contents
EX-99.2 · Segment reporting
Segment reporting
The Group’s business activities, for which discrete financial information is available, are regularly reviewed and evaluated by the chief operating decision-maker. The chief operating decision-maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the executive directors of the Company that make strategic decisions. As a result of this evaluation, the Group determined that it has operating segments as follows:
| (a) | the vocational education segment engages in the provision of vocational education entrusted management services, self-operated vocational school services, curriculum co-development projects services and vocational training services; |
| (b) | the HR recruitment segment engages in the provision of HR recruitment services regarding blue-collar talent to customers; |
| (c) | the employee management segment engages in the provision of labor outsourcing services, labor dispatch services and others; |
| (d) | the market service segment engages in the provision of value-added services. |
The chief operating decision-maker monitors the results of the Group’soperating segments separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on reportable segment revenue and segment results which is measured based on gross profit of the respective segment. No analysis of segment assets and liabilities is presented as management does not regularly review such information for the purposes of resource allocation and performance assessment. Therefore, only segment revenue and segment results are presented.
| Continuing operation | |||||
|---|---|---|---|---|---|
| Vocational education | HR recruitment | Employee management | Market service | Total | |
| RMB | RMB | RMB | RMB | RMB | |
| Segment revenue | |||||
| Sales to external customers | 17,235 | 9,123 | 847,790 | 39,185 | 913,333 |
| Cost of revenue | (7,233) | (1,345) | (748,240) | (28,010) | (784,828) |
| Gross profit | 10,002 | 7,778 | 99,550 | 11,175 | 128,505 |
| Gross profit % | 58.0 | 85.3 | 11.7 | 28.5 | 14.1 |
| Continuing operation | |||||
|---|---|---|---|---|---|
| Vocational education | HR recruitment | Employee management | Market service | Total | |
| RMB | RMB | RMB | RMB | RMB | |
| Segment revenue | |||||
| Sales to external customers | 22,941 | 17,669 | 1,884,238 | 37,050 | 1,961,898 |
| Cost of revenue | (11,425) | (3,607) | (1,749,509) | (28,151) | (1,792,692) |
| Gross profit | 11,516 | 14,062 | 134,729 | 8,899 | 169,206 |
| Gross profit % | 50.2 | 79.6 | 7.2 | 24.0 | 8.6 |
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