Atour Lifestyle Holdings Ltd

ATATdata completeness 100%4 fiscal years on file

Data notes: no data for concept 'investmentsAtFairValue'; no data for concept 'netInvestmentIncome'; no data for concept 'gainsOnRealEstateSales'; no data for concept 'realEstateImpairment'

The thesis, from the filings

Atour Lifestyle Holdings Ltd earns about 33% on equity, far above its ~9% cost of capital, but has diluted owners by 10% over 4 years — a real edge showing up in the numbers. The estimate methods put fair value between $3.41 and $37.04 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2022FY 2023FY 2024FY 2025
Revenue$328.1M1$657.2M2$993M3$1.4B4
Net income$14.2M5$103.8M6$174.7M7$231.8M8
Operating cash flow$41.1M9$280.1M10$236.5M11$285M12
Capital expenditure$5.28M13$5.88M14$7.71M15$12.3M16
Free cash flow (derived)$35.8M9$274.2M10$228.7M11$272.7M12
Total debt$25.2M17$10.1M18$8.49M19$36M20
Cash & equivalents$230.4M21$400.1M22$495.7M23$472.5M24
Diluted shares381.6M414.8M417.2M419.3M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$12.26
your share of equity
Profit it earned you last year
$5.53
Free cash flow it threw off
$6.5
Debt you’d be carrying
$0.86

10 shares is a claim on $12.26 of net worth that earned you $5.53 and generated $6.5 of cash last year, against $0.86 of debt.

iii. Is this a good business?
Moat signal · return on equity
33% avg · 4y
FY22 8%FY23 36%FY24 43%FY25 45%

It earned about 33% on equity, year after year, against a ~9% cost of capital — the footprint of real pricing power. Competition usually drags returns like this back down; here it hasn't.

seeing a moat in the numbers →
Management signal · capital allocation
+10% shares · 4y

Share count is up 10% over 4 years — owners have been diluted. Worth asking what they got for it. Total debt has risen 43% over the same window.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.5.0

The 3 estimate methods that apply put fair value between $3.41 and $37.04 a share. They rest on different assumptions, so where they diverge is the story; the Graham Number is a stricter floor, not a target.

DCF · Growth Exit 10Y
$37.04
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth19.2%
  • fcfBase$272.7M
DCF · Growth Exit 5Y
$21.32
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth19.2%
  • fcfBase$272.7M
Earnings Power Value
$3.41
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$139.3M
  • growthAssumed0.0%
Graham Number
$3.93
assumptions (1)
  • grahamMultiplier2250.0%

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years19.2%
Discount rate (WACC)9.02%
Terminal growth2.5%
At your growth, a share is worth $21.32
The three cases
Bear0.0%$10.21
Base19.2%$21.32
Bull20.0%$21.94

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 19.2%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 20-F · period ending 2022-12-31 · accession 0001104659-23-051918 (RevenueFromContractWithCustomerExcludingAssessedTax)
  2. 20-F · period ending 2023-12-31 · accession 0001104659-24-052246 (RevenueFromContractWithCustomerExcludingAssessedTax)
  3. 20-F · period ending 2024-12-31 · accession 0001410578-25-000890 (RevenueFromContractWithCustomerExcludingAssessedTax)
  4. 20-F · period ending 2025-12-31 · accession 0001104659-26-044551 (RevenueFromContractWithCustomerExcludingAssessedTax)
  5. 20-F · period ending 2022-12-31 · accession 0001104659-23-051918 (NetIncomeLoss)
  6. 20-F · period ending 2023-12-31 · accession 0001104659-24-052246 (NetIncomeLoss)
  7. 20-F · period ending 2024-12-31 · accession 0001410578-25-000890 (NetIncomeLoss)
  8. 20-F · period ending 2025-12-31 · accession 0001104659-26-044551 (NetIncomeLoss)
  9. 20-F · period ending 2022-12-31 · accession 0001104659-23-051918 (NetCashProvidedByUsedInOperatingActivities)
  10. 20-F · period ending 2023-12-31 · accession 0001104659-24-052246 (NetCashProvidedByUsedInOperatingActivities)
  11. 20-F · period ending 2024-12-31 · accession 0001410578-25-000890 (NetCashProvidedByUsedInOperatingActivities)
  12. 20-F · period ending 2025-12-31 · accession 0001104659-26-044551 (NetCashProvidedByUsedInOperatingActivities)
  13. 20-F · period ending 2022-12-31 · accession 0001104659-23-051918 (PaymentsToAcquirePropertyPlantAndEquipment)
  14. 20-F · period ending 2023-12-31 · accession 0001104659-24-052246 (PaymentsToAcquirePropertyPlantAndEquipment)
  15. 20-F · period ending 2024-12-31 · accession 0001410578-25-000890 (PaymentsToAcquirePropertyPlantAndEquipment)
  16. 20-F · period ending 2025-12-31 · accession 0001104659-26-044551 (PaymentsToAcquirePropertyPlantAndEquipment)
  17. 20-F · period ending 2022-12-31 · accession 0001104659-23-051918 (LongTermDebtNoncurrent)
  18. 20-F · period ending 2023-12-31 · accession 0001104659-24-052246 (LongTermDebtNoncurrent)
  19. 20-F · period ending 2024-12-31 · accession 0001410578-25-000890 (LongTermDebtNoncurrent)
  20. 20-F · period ending 2025-12-31 · accession 0001104659-26-044551 (LongTermDebtNoncurrent)
  21. 20-F · period ending 2022-12-31 · accession 0001104659-23-051918 (CashAndCashEquivalentsAtCarryingValue)
  22. 20-F · period ending 2023-12-31 · accession 0001104659-24-052246 (CashAndCashEquivalentsAtCarryingValue)
  23. 20-F · period ending 2024-12-31 · accession 0001410578-25-000890 (CashAndCashEquivalentsAtCarryingValue)
  24. 20-F · period ending 2025-12-31 · accession 0001104659-26-044551 (CashAndCashEquivalentsAtCarryingValue)