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Earnings/(loss) per share (Tables)

12 Months Ended

Dec. 31, 2024

Earnings/(loss) per share

Schedule of computation of basic earnings/(loss) per share

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For the years ended December 31,

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2022

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2023

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2024

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​

RMB

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RMB

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RMB

​

RMB

​

RMB

​

US$

​

RMB

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US$

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Class A

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Class B

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Class A

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Class B

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Class A

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Class A

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Class B

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Class B

Earnings/(loss) per share – basic:

Numerator:

Allocation of net income/(loss) attributable to Qudian Inc. for basic computation

(268,552,622)

(93,411,501)

27,698,446

11,435,093

59,881,000

8,203,663

31,850,395

4,363,486

Millions of Shares (denominator):

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​

​

​

​

​

​

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Weighted average number of ordinary share outstanding – basic

182.53

63.49

153.79

63.49

119.37

119.37

63.49

63.49

Denominator used for basic earnings per share

182.53

63.49

153.79

63.49

119.37

119.37

63.49

63.49

Earnings/(loss) per share – basic

(1.47)

(1.47)

0.18

0.18

0.50

0.07

0.50

0.07

​

Schedule of computation of diluted earnings/(loss) per share

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​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	For the years ended December 31,
​	​	2022			​	2023			​	2024
​	​	RMB	​	RMB	​	RMB	​	RMB	​	RMB	​	US$	​	RMB	​	US$
​		Class A		Class B		Class A		Class B		Class A		Class A		Class B		Class B
Earnings/(loss) per share – diluted:	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Numerator:
Interest charges applicable to the Convertible Senior Notes		—		—		—		—		—		—		—		—
Allocation of net income/(loss) attributable to Qudian Inc. for diluted computation		(268,552,622)		(93,411,501)		27,952,696		11,180,843		60,715,780		8,318,027		31,015,615		4,249,122
Reallocation of net income/(loss) attributable to Qudian Inc. as a result of conversion of Class B to Class A shares		(93,411,501)		—		11,180,843		—		31,015,615		4,249,122		—		—
Allocation of net income/(loss) attributable to Qudian Inc		(361,964,123)		(93,411,501)		39,133,539		11,180,843		91,731,395		12,567,149		31,015,615		4,249,122
Millions of Shares (denominator):		​		​		​		​		​		​		​		​
Weighted average number of ordinary share outstanding – basic		182.53		63.49		153.79		63.49		119.37		119.37		63.49		63.49
Conversion of Class B to Class A ordinary shares		63.49		—		63.49		—		63.49		63.49		—		—
Adjustments for dilutive share options		—	​	—	​	4.94	​	—		4.92		4.92		—		—
Conversion of the Convertible Senior Notes to Class A ordinary share		—		—		—		—		—		—		—		—
Denominator used for diluted earnings per share		246.02		63.49		222.22		63.49		187.78		187.78		63.49		63.49
Earnings/(loss) per share – diluted		(1.47)		(1.47)		0.18		0.18		0.49		0.07		0.49		0.07

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Schedule of computation of basic and diluted earnings per ADS

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​	​	​	​	​	​	​	​	​
​	​	For the years ended December 31,
​	​	2022	​	2023	​	2024
​	​	RMB	​	RMB	​	RMB	​	US$
​		Class A		Class A		Class A		Class A
Earnings/(loss) per share – ADS:	​		​		​		​
Denominator used for earnings per ADS – basic	​	182.53	​	153.79	​	119.37	​	119.37
Denominator used for earnings per ADS – diluted	​	182.53	​	158.73	​	124.29	​	124.29
Earnings/(loss) per ADS – basic	​	(1.47)	​	0.18	​	0.50	​	0.07
Earnings/(loss) per ADS – diluted		(1.47)	​	0.18	​	0.49	​	0.07

​

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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
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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- Definition

Tabular disclosure of the effect of income (loss) on basic earnings per share.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-3

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-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
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Tabular disclosure of the effect of income (loss) on an entity's diluted earnings per share.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482635/260-10-55-52

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