AnalysisUBERUberLYFT
Part of the Earnings Quality Analysis Hub series

Uber vs Lyft 2025: $8.5B FCF Turnaround vs 7/10 Earnings Quality

LYFT has higher gross margin (42.6%) AND better earnings quality (7/10) than UBER. So why is LYFT barely profitable? The answer: OpEx. LYFT spends 42.2% of revenue on operating expenses vs UBER's 30.6%. Our 5-pass filing intelligence reveals how scale economics beat unit economics in rideshare.

18 min read

Uber vs Lyft 2025: $8.5B FCF Turnaround vs 7/10 Earnings Quality

Last Updated: December 30, 2025 Data Currency: Q3 2025 10-Q filings. UBER (filed November 4, 2025) | LYFT (filed November 5, 2025)

TL;DR: LYFT has higher gross margin (42.6%) AND better earnings quality (7/10) than UBER (39.7%, 6/10). So why is LYFT barely profitable? The answer: OpEx. LYFT spends 42.2% of revenue on operating expenses vs UBER's 30.6%. Scale economics beat unit economics. UBER's $16.64B net income includes a $4B one-time tax benefit, but even adjusted, the profitability gap is massive. LYFT wins on sustainability, UBER wins on scale.

Executive Comparison (Q3 2025 TTM)

MetricUBERLYFTWinner
Earnings Quality Score6/107/10LYFT
Gross Margin39.7%42.6%LYFT
OpEx % of Revenue30.6%42.2%UBER
Operating Margin9.2%0.4%UBER
Net Income TTM$16.64B$0.15BUBER (110x)
FCF TTM$8.66B$1.08BUBER (8x)
SBC/Revenue~3.5%1.06%LYFT
SBC TrendElevated-25% YoYLYFT
Hidden Liabilities$2.0B accruedUndisclosedTIE
Risk Score3/103/10TIE
Forward P/S3.51x0.97xLYFT (cheaper)

Source: MetricDuck 5-pass filing intelligence extraction

Analyze these rideshare companies: MetricDuck extracts hidden liabilities, accounting quality, and risk factors from SEC filings that standard screeners miss. View UBER Filing Intelligence | View LYFT Filing Intelligence


The FCF Turnaround Story

Both rideshare companies achieved profitability, but the scale of transformation is starkly different.

UBER: From $8.5B Loss to $8.5B FCF

Uber's turnaround is one of the most dramatic in tech history. The company went from an $8.5 billion net loss in 2019 to generating $8.66 billion in free cash flow by Q3 2025.

UBER 8-Quarter FCF & Margin Trend

PeriodFCF TTMNet Income TTMRevenue TTMOp Margin
Q3 2025$8.66B$16.64B$49.61B9.2%
Q2 2025$8.54B$12.63B$47.33B9.5%
Q1 2025$7.79B$12.29B$45.38B8.5%
Q4 2024$6.89B$9.86B$43.98B6.4%
Q3 2024$5.96B$4.40B$41.95B6.4%
Q2 2024$4.75B$2.01B$40.06B5.0%
Q1 2024$4.17B$1.39B$38.59B4.0%
Q4 2023$3.36B$1.89B$37.28B3.0%

FCF Growth: +158% in 2 years ($3.36B → $8.66B)

LYFT: From Loss to Barely Profitable

Lyft's turnaround is less dramatic but still meaningful. The company moved from burning cash to generating positive FCF.

LYFT 8-Quarter FCF & Margin Trend

PeriodFCF TTMNet Income TTMRevenue TTMOp Margin
Q3 2025$1.08B$0.15B$6.27B0.4%
Q2 2025$1.05B$0.09B$6.11B-0.9%
Q1 2025$0.98B$0.06B$5.96B-1.4%
Q4 2024$0.85B$0.02B$5.79B-2.1%
Q3 2024$0.74B-$0.07B$5.46B-3.8%
Q2 2024$0.48B-$0.06B$5.10B-3.7%
Q1 2024$0.13B-$0.18B$4.68B-6.9%
Q4 2023-$0.10B-$0.34B$4.40B-10.8%

Op Margin Improvement: +11.2pp in 2 years (-10.8% → +0.4%)

Both companies are now profitable and FCF positive. But the gap is enormous: UBER generates 8x the FCF with 8.8 percentage points more operating margin. Why?


The OpEx Efficiency Gap: Why Unit Economics Don't Equal Profits

Here's the counterintuitive finding that explains everything: LYFT has better unit economics but can't convert them to profits.

The Paradox Explained:

MetricUBERLYFTGap
Gross Margin39.7%42.6%LYFT +2.9pp
OpEx % of Revenue30.6%42.2%LYFT +11.6pp
Operating Margin9.2%0.4%UBER +8.8pp
GP-to-OpEx Ratio1.30x1.01xScale efficiency

LYFT's 42.2% OpEx burden completely wipes out its 2.9pp gross margin advantage and then some.

Why This Happens

  1. Fixed Cost Leverage - UBER spreads G&A and R&D across 8x more revenue. A $1 billion R&D budget is 2% of UBER's revenue but would be 16% of LYFT's.

  2. Platform Economics - Uber Eats and Freight share infrastructure (tech, support, insurance systems) with Mobility. LYFT only has one segment.

  3. Advertising Efficiency - UBER's brand awareness reduces customer acquisition costs. LYFT must spend more as a percentage of revenue to stay visible.

  4. Insurance Scale - Larger risk pool enables better rates. UBER's actuarial data from millions of rides provides pricing power LYFT can't match.

The Bottom Line: LYFT wins the battle (unit economics) but loses the war (scale economics). A GP-to-OpEx ratio of 1.01x means LYFT barely covers its operating expenses with gross profit. UBER's 1.30x gives it a 30% buffer to absorb cost shocks and generate profit.


The Earnings Quality Inversion: LYFT Scores Higher

Here's another paradox: the barely profitable company has better earnings quality than the highly profitable one.

Earnings Quality Comparison

Quality DimensionUBERLYFTWinner
Overall Score6/107/10LYFT
Accounting AggressivenessNeutralNeutralTIE
SBC/Revenue~3.5%1.06%LYFT
SBC TrendElevated-25% YoYLYFT
One-Time Items$4B tax benefitNoneLYFT
Goodwill GrowthStable+55%UBER
Red Flags23TIE

Why LYFT Scores Better

1. SBC Discipline

LYFT's stock-based compensation is remarkably low for a tech company and declining:

  • LYFT SBC: $66.6M quarterly (1.06% of revenue), declining 25% YoY
  • UBER SBC: $438M quarterly (~3.5% of revenue), elevated with $3.9B unvested liability

From Our Pass 2 Extraction (LYFT):

"SBC expense of $66.6 million. SBC as a percentage of revenue is 1.06%... SBC growth of -25.17% year-over-year indicates declining expense."

LYFT's SBC discipline means less shareholder dilution and more sustainable earnings.

2. No One-Time Items Distorting Earnings

UBER's $16.64B net income includes a massive one-time boost:

From Our Pass 2 Extraction (UBER):

"Release of valuation allowance on Netherlands' deferred tax assets resulted in a substantial tax benefit ($4.0 billion)."

This $4B is a non-cash accounting benefit that won't recur. Adjusted net income is closer to $12.6B—still impressive, but 25% lower than reported.

3. LYFT's Goodwill Risk

The one area where LYFT loses: goodwill jumped 55% ($251M → $389M) from acquisitions (Freenow, TBR Global Chauffeuring). This creates future impairment risk if international expansion disappoints.

The Cash Conversion Paradox

Cash conversion ratios appear to favor LYFT dramatically, but the numbers are misleading:

CompanyFCFNet IncomeFCF / NI
UBER$8.66B$16.64B0.52x
LYFT$1.08B$0.15B7.2x

LYFT's 7.2x ratio looks better, but it's distorted by two factors:

  1. LYFT's tiny $150M net income makes any FCF look large in comparison
  2. SBC add-backs ($267M/year) are massive relative to small earnings

UBER's 0.52x ratio reflects the $4B one-time tax benefit that didn't generate cash. Excluding it, UBER's conversion improves to ~0.69x.


Hidden Liabilities: Same Risk, Different Capacity

Both companies face significant hidden liabilities, but UBER has far more capacity to absorb losses.

Hidden Liabilities Comparison

ExposureUBERLYFT
Accrued Litigation/Tax$2.0BUndisclosed
Total Debt$9.6BMinimal
Driver Classification RiskHIGHHIGH
Cash Position$9.1BLower
Risk Absorption Capacity8x largerLimited

The Same Existential Risk

Both companies describe driver classification as a HIGH severity risk:

UBER (Q3 2025 10-Q):

"We are involved in numerous legal proceedings globally, including putative class and collective class action lawsuits, demands for arbitration, charges and claims before administrative agencies..."

LYFT (Q3 2025 10-Q):

"Litigation seeking to reclassify drivers as employees is pending and/or threatened in multiple jurisdictions, which may require significant business model alteration."

Different Capacity to Absorb

The Scale Math:

Cost AbsorptionUBERLYFT
G&A increase Q3 2025+$480M (88%)Flat
As % of Revenue0.97%N/A
Same $480M hit to LYFTN/A7.6%

UBER can absorb a $480M legal hit as a rounding error. The same hit to LYFT would wipe out all profitability and then some.

UBER's $9.1B cash position and access to debt markets creates a "risk moat." Both face the same lawsuit. Only one can afford to lose.


The Autonomous Vehicle Question

One factor not captured in financial metrics: UBER has autonomous vehicle exposure. LYFT doesn't.

UBER-Waymo Partnership

  • Status: Active in Austin and Atlanta (exclusive)
  • Fleet: 100+ Waymo vehicles, scaling
  • Ratings: 4.9 stars average
  • Model: Uber handles fleet management, Waymo handles autonomy

LYFT's Human Driver Focus

LYFT has no major AV partnership announced. Management focuses on "marketplace health" and human driver engagement.

The Valuation Gap Explained:

UBER's 3.5x P/S vs LYFT's 1x P/S partly reflects AV optionality. If autonomous scales, UBER has platform integration and operational experience. LYFT's valuation assumes permanent margin disadvantage without AV upside.

This is a free call option embedded in UBER's valuation that LYFT doesn't offer.


Investment Framework

Different investors should prefer different rideshare stocks based on their priorities.

Investment Profile by Objective

Investor TypeRecommendationRationale
Growth InvestorsUBER20% revenue growth, 3 segments, AV optionality
Value InvestorsLYFT1x P/S (vs 3.5x), margin convergence potential
Quality InvestorsLYFT7/10 EQ, declining SBC, cleaner earnings
Risk-TolerantLYFTHigher beta, 12.5x upside if margins converge
ConservativeUBERScale moat, risk absorption capacity

Analyst Sentiment

MetricUBERLYFT
ConsensusStrong BuyBuy
Analyst Count4730
Average Target$109-117$22-25
Current Price~$85~$19.62
Upside to Target30-45%11-29%

The Margin Convergence Question

Scenario Analysis:

If Margins Converge...UBERLYFT
LYFT reaches 5% op marginStable12.5x improvement
UBER compresses to 5%-46% declineN/A
Status quo continuesPremium justifiedDiscount justified

LYFT at 1x P/S prices in permanent margin disadvantage. If LYFT reaches even 5% operating margin (half of UBER), the stock reprices dramatically. Management's "cost discipline" guidance suggests slow convergence at best.

Screen for ROIC leaders: Compare UBER and LYFT against sector peers on return on invested capital. Explore the ROIC Screener →


Key Takeaways

  1. UBER transformed from $8.5B loss (2019) to $8.66B FCF (2025)—a 158% FCF increase in 2 years.

  2. LYFT has better unit economics (42.6% gross margin vs 39.7%) but loses at the operating level due to OpEx burden (42.2% vs 30.6%).

  3. LYFT wins on earnings quality (7/10 vs 6/10) with lower SBC (1.06% vs ~3.5%) and declining dilution.

  4. UBER's earnings include a $4B one-time tax benefit that won't recur. Adjusted profitability is 25% lower than reported.

  5. Both face the same driver classification risk but UBER has 8x capacity to absorb losses.

  6. UBER's valuation premium (3.5x vs 1x P/S) reflects scale economics and AV optionality.

Deep dive into these companies: MetricDuck's 5-pass filing intelligence extracts hidden liabilities, accounting quality signals, and risk factors that don't appear in financial screeners.

Analyze UBER | Analyze LYFT | Compare UBER vs LYFT


Methodology

Primary Sources:

  • Uber Q3 2025 10-Q (SEC EDGAR, filed November 4, 2025, CIK: 0001543151)
  • Lyft Q3 2025 10-Q (SEC EDGAR, filed November 5, 2025, CIK: 0001759509)

Data Extraction:

  • Pass 1 (Narrative Intelligence): Management tone, strategic priorities, forward guidance
  • Pass 2 (Accounting Quality): Earnings quality scores, SBC analysis, red flags
  • Pass 3 (Hidden Liabilities): Contingent exposures, litigation, regulatory matters
  • Pass 4 (Risk Landscape): Overall risk assessment, competitive position
  • Pass 5 (Segment Performance): Revenue trends, margin analysis by segment

Financial Metrics:

  • TTM metrics calculated from BigQuery XBRL data warehouse
  • 8-quarter trend analysis from SEC filings (2023-2025)
  • OpEx efficiency ratios calculated as (Revenue - Gross Profit - Operating Income) / Revenue

Limitations:

  • Analysis based on quarterly filings only; annual 10-K may provide additional context
  • UBER's gross margin calculation may differ from company-reported non-GAAP metrics
  • Forward-looking statements in filings are management estimates subject to change
  • Earnings quality scores are model-generated assessments, not guarantees
  • AV partnership details from public announcements, not SEC filings

Disclaimer

This analysis is for informational purposes only and does not constitute investment advice. The information is based on SEC filings and our proprietary filing intelligence extraction. Readers should conduct their own research and consult with financial advisors before making investment decisions. Past performance is not indicative of future results. MetricDuck is not a registered investment advisor.


Explore More Earnings Quality Analysis

This article is part of our comprehensive Earnings Quality Hub, which covers cash flow verification, accounting red flags, and quality screening frameworks.

Related earnings quality research:

MetricDuck Research

SEC filing analysis and XBRL data extraction