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The Investment Case for NIO Stock as It Faces GIC Lawsuit

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Key Takeaways

  • Record deliveries and new models boost NIO's growth outlook despite legal clouds.
  • Battery swap tech and smart EV systems give NIO a competitive edge in China.
  • GIC lawsuit and high debt add risk. Long-term investors should brace for volatility.

Chinese electric vehicle (EV) maker NIO Inc. (NIO - Free Report) recently came under the spotlight after Singapore’s sovereign wealth fund, GIC, announced it would sue the company over alleged accounting irregularities. According to GIC, NIO improperly recognized battery sales earnings from its affiliate, Weineng, upfront instead of spreading them across monthly lease payments.

The lawsuit, filed in New York, also names CEO Li Bin and former CFO Feng Wei, claiming that these actions misled investors and inflated the company’s share price. GIC further argues that Weineng should have been treated as a “variable interest entity,” meaning its financials should have been consolidated with NIO’s rather than reported as external revenues, per Asia Times.

These allegations add new scrutiny to NIO and, more broadly, China’s EV sector, which has faced increased investor caution over opaque accounting practices. Amid this backdrop, let’s see if NIO is worth buying now based on its growth drivers and challenges.

Delivery Momentum and Product Expansion

NIO’s vehicle deliveries show solid momentum. The company delivered 87,071 vehicles in the third quarter of 2025, setting a new quarterly record and marking a 40.8% increase compared with the same period last year. Deliveries were in line with NIO’s guidance of 87,000-91,000 units. A key contributor to this growth is ONVO L90, which was launched on Aug. 1, 2025, and became a hit in just two months.

For context, NIO’s peers XPeng Inc. (XPEV - Free Report) delivered 116,007 units in the third quarter, up 149% year over year, while Li Auto Inc. (LI - Free Report) reported 93,211 deliveries, down from 152,831 units in the same period last year.

In addition, NIO launched its flagship All-New ES8, a premium three-row SUV, in September. The ES8 is expected to strengthen NIO’s presence in the core premium SUV segment. Alongside the ES8, NIO’s 2025 lineup—including the ET5, ET5T, EC6, and refreshed ES6—leverages the company’s proprietary smart-driving chip and full-vehicle operating system, reinforcing its technology edge in a competitive market.

Battery Swap Technology and Infrastructure Advantage

One of NIO’s standout differentiators is its battery swap network. The company has more than 3,500 swap stations globally, with more than 1,000 on China’s highways, completing over 84 million swaps to date. This network spans over 550 cities and allows for quick three-minute battery swaps on long trips. NIO also supports drivers with more than 27,000 superchargers and destination chargers. This infrastructure enhances convenience for customers and strengthens NIO’s brand in a crowded EV market.

Margins Expected to Improve

The company anticipates improved vehicle margins in the third quarter, driven by full-quarter deliveries of its refreshed models and the new L90 and ES8. Both models target roughly 20% gross margins, supported by in-house technology and cost controls. The fourth quarter will be the first full quarter for L90 and ES8 sales, potentially boosting profitability and reinforcing NIO’s competitive position.

NIO’s Price Performance & Valuation

Year to date, shares of NIO have rallied 56%, handily outperforming the industry. Shares of XPeng jumped 81% while Li Auto stock declined 8.3% over the same timeframe.

YTD Price Performance Comparison

Zacks Investment Research Image Source: Zacks Investment Research

NIO is currently trading at a forward sales multiple of 0.77, lower than Li Auto and XPeng but higher than the industry.

NIO's P/S Vs. Industry, LI & XPEV

Zacks Investment Research Image Source: Zacks Investment Research

What Do Estimates for NIO Say?

The Zacks Consensus Estimate for NIO’s 2025 and 2026 revenues implies year-over-year growth of 49% and 45%, respectively. The bottom-line estimates for current and next year call for 32% and 71% improvement, respectively, on a year-over-year basis.

See how the bottom-line estimates have been revised over the past 90 days. 

Zacks Investment Research Image Source: Zacks Investment Research

How to Play NIO Stock Now

NIO remains a key player in China’s EV sector, with solid delivery momentum, a growing product lineup and a unique battery swap technology that differentiates it from competitors.

While NIO’s operational performance is encouraging, risks remain. Competition in China’s EV market is intense, which may pressure pricing and margins. NIO’s breakeven timeline appears too optimistic, and rising selling, general, and administrative (SG&A) expenses, coupled with a high long-term debt-to-capitalization ratio of 75%, add financial risk. The recent GIC lawsuit adds a layer of uncertainty, and near-term market reactions could be choppy.

For long-term investors, NIO offers growth potential, but short-term volatility is likely. It’s better to wait for more clarity about margin progress, SG&A costs trend, the outcome of the GIC lawsuit and reception of new offerings like ES8 rather than jumping to buy shares now.

NIO currently carries a Zacks Rank #3 (Hold). You can see the complete list of today’s Zacks #1 Rank (Strong Buy) stocks here.


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