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Earnings (Loss) Per Share (Tables)

12 Months Ended

Dec. 31, 2021

Earnings Per Share [Abstract]

Schedule of Earnings (Loss) Per Share, Basic and Diluted

The following table sets forth the basic and diluted earnings (loss) per share computation and provides a reconciliation of the numerator and denominator for the periods presented. Shares issuable for little consideration relating to the vested share options have been included in the number of outstanding shares used for basic earnings (loss) per share:

		For the Year Ended December 31,
		2019				2020				2021
		US$				US$				US$
Numerator:
Net income (loss) attributable to Yalla Group Limited’s shareholders			26,984,551				(2,067,723	)			82,600,678
Earnings attributable to redeemable convertible preferred shareholders			(11,093,510	)			—				—
Numerator for basic and diluted earnings (loss) per share calculation			15,891,041				(2,067,723	)			82,600,678
Denominator:
Denominator for basic earnings (loss) per share calculation			73,393,941				91,755,810				148,739,986
Dilutive effect of outstanding share options			—				—				31,159,480
Denominator for diluted earnings (loss) per share calculation			73,393,941				91,755,810				179,899,466
Earnings (loss) per ordinary share
——Basic			0.22				(0.02	)			0.56
——Diluted			0.22				(0.02	)			0.46

Schedule of Antidilutive Securities Excluded from Computation

The potential dilutive securities that have not been included in the calculation of diluted earnings (loss) per share as their inclusion would be anti-dilutive are as follow:

		For the Year Ended December 31,
		2019				2020				2021
Redeemable convertible preferred shares			51,236,189				—				—
Share options			—				35,764,660				—

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- References

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- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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