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Net income per share and net income attributable to common stockholders (Tables)

12 Months Ended

Dec. 31, 2019

Net income per share and net income attributable to common stockholders

Schedule of computation of the basic and diluted net income (loss) per share

		Year ended		Year ended
		December 31,		December 31,		Year ended December 31,
		2017		2018		2019		2019
		RMB		RMB		RMB		US$
Net income attributable to X Financial		340,275,002		883,111,893		774,276,129		111,217,807
Shares (denominator):
Weighted average number of ordinary shares used in computing basic EPS		261,219,657		286,588,402		313,757,887		313,757,887
Basic net income per share		1.30		3.08		2.47		0.35
Diluted effects of stock options and RSUs		18,491,147		17,395,882		5,989,505		5,989,505
Weighted average number of ordinary shares used in computing diluted EPS		279,710,804		303,984,284		319,747,392		319,747,392
Diluted net income per share		1.22		2.91		2.42		0.35

Schedule of instruments not included in the computation of diluted income (loss) per share

		Year ended		Year ended		Year ended
		December 31,		December 31,		December 31,
		2017		2018		2019
Stock options		7,857,000		56,926,054		52,405,826
Restricted stocks units		—		—		3,689,400

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
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