Exhibit 99.1 Uxin Reports Unaudited Fourth Quarter and Fiscal Year 2023 Financial Results BEIJING, August 14, 2023 –Uxin Limited ("Uxin" or the "Company") (Nasdaq: UXIN), China's leading used car retailer, today announced its unaudited financial results for the fourth quarter and fiscal year ended March 31, 2023. Dear Shareholders, First and foremost, on behalf of Uxin Group, I would like to express our heartfelt gratitude for your continued support throughout our journey. I am pleased to share our business ...

Financial Instruments and Valuation - The company issued warrants for up to 240,314,593 senior convertible preferred shares for an aggregate amount of US$165 million in July 2021[617]. - The fair value of warrant liabilities is determined using the Black-Scholes option pricing model, which incorporates assumptions such as risk-free interest rate and expected volatility[617]. - The expected volatility of future share prices is a critical assumption affecting the fair value of warrant liabilities and RSUs[618][622]. - The company utilizes a Monte Carlo valuation model to determine the grant-date fair value of RSUs, which is sensitive to expected volatility[620][622]. - The company recognizes share-based compensation expense over the derived service period based on valuation techniques[619]. Employee Compensation and Benefits - The company paid an aggregate of RMB3.0 million (US$0.4 million) in cash to executive officers for the year ended March 31, 2023[639]. - The company has not set aside or accrued any amount for pension or retirement benefits for executive officers and directors[639]. Shareholder Information and Ownership - As of July 31, 2023, the total number of outstanding shares is 3,196,668,081, including 1,370,143,934 Class A ordinary shares[667]. - Bin Li holds 918,189,006 senior convertible preferred shares, representing 38.0% of the total shares on an as-converted basis[669]. - Erhai Liu owns 437,286,192 senior convertible preferred shares, accounting for 22.1% of the total shares on an as-converted basis[669]. - The aggregate ownership of all directors and executive officers is 2,036,591,793 shares, representing 59.4% of the total shares[669]. - GIC Private Limited holds 235,681,860 Class A ordinary shares, representing 7.4% of the total shares[674]. - The beneficial ownership of Class A ordinary shares in the U.S. is approximately 34.8% of the total outstanding ordinary shares[675]. - Xin Gao Group Limited, owned by Kun Dai, holds 40,809,861 Class B ordinary shares, representing 1.3% of the total shares[669]. - The voting power of Class B ordinary shares is ten votes per share, while Class A ordinary shares have one vote per share[671]. Corporate Governance - The board of directors consists of six directors, with one female and five male directors as of July 31, 2023[664]. - The audit committee is responsible for overseeing accounting and financial reporting processes, including appointing independent auditors and reviewing financial statements[658]. - The compensation committee reviews and approves compensation for executive officers and non-employee directors[659]. - The nominating and corporate governance committee assists in selecting qualified individuals for the board and monitoring its composition[661]. - The company has entered into indemnification agreements with directors and executive officers to cover certain liabilities and expenses[645]. Financial Performance and Risks - The allowance for current expected credit losses is not deemed a critical accounting estimate for the fiscal year 2023[624]. - The company has not declared or paid any dividends on its ordinary shares and intends to retain available funds for business operations and expansion[706]. - The company reported that inflation in the PRC has not materially impacted its operations to date, but future inflation could affect operating costs[819]. - The company may face risks related to foreign exchange as substantially all revenues and expenses are denominated in RMB, affecting the value of investments in ADSs traded in U.S. dollars[816]. - The company has not been exposed to material risks from changes in market interest rates and has not used derivative financial instruments for interest rate risk management[815]. - The company has ongoing contractual disputes and may face other legal claims that could divert resources and impact financial condition[704]. Internal Control and Compliance - The company has identified a material weakness in its internal control over financial reporting as of March 31, 2023, impacting the effectiveness of its disclosure controls[836]. - A material weakness in internal control over financial reporting remains unremediated as of March 31, 2023, related to insufficient accounting staff and management resources knowledgeable in U.S. GAAP and SEC compliance[839]. - The company is implementing measures to address the material weakness, including hiring qualified financial personnel and providing continuous U.S. GAAP training[841]. - PricewaterhouseCoopers Zhong Tian LLP audited the effectiveness of the company's internal control over financial reporting as of March 31, 2023[844]. - No changes in internal controls over financial reporting occurred during the reporting period that materially affected the internal control system[845].

Uxin Limited (NASDAQ:UXIN) Q3 2023 Earnings Conference Call April 11, 2023 8:00 AM ET Company Participants Jack Wang - IR Kun Dai - Chairman of the Board & CEO John Lin - CFO Operator Ladies and gentlemen, thank you for standing by, and welcome to Uxin's Earnings Conference Call for the Quarter Ended December 31, 2022. At this time, all participants are in a listen-only mode. After management's prepared remarks, there will be a Q&A session. Today's conference call is being recorded. If you have any question ...

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