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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2019
Accounting Policies [Abstract] |
Summary of condensed financial statement balances and amounts of Company's VIEs | The following condensed financial statement balances and amounts of the Parent Company’s VIEs, were included in the accompanying consolidated financial statements after the elimination of intercompany balances and transactions among the Parent Company, its subsidiaries and its VIEs.
|  | As of December 31, |
|  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |
Cash and cash equivalents |  |  | 41,441 |  |  |  | 54,602 |
Restricted cash |  |  | 41,500 |  |  |  | — |
Amounts due from related parties |  |  | — |  |  |  | 1,651 |
Accounts receivable, net |  |  | 336,849 |  |  |  | 110,219 |
Contract assets, net |  |  | 203,080 |  |  |  | — |
Assets from the investor assurance program, net |  |  | 5,525 |  |  |  | — |
Prepaid expenses and other current assets |  |  | 88,234 |  |  |  | 66,722 |
Deferred tax assets |  |  | 56,027 |  |  |  | 54,973 |
Property and equipment, net |  |  | 29,011 |  |  |  | 38,303 |
Right-of-use assets |  |  | — |  |  |  | 36,534 |
Other long-term assets |  |  | 212 |  |  |  | — |
TOTAL ASSETS |  |  | 801,879 |  |  |  | 363,004 |
Payroll and welfare payables |  |  | 110,562 |  |  |  | 29,386 |
Amounts due to related parties |  |  | 84,509 |  |  |  | 722 |
Liabilities from the investor assurance program |  |  | 1,547,072 |  |  |  | — |
Refund liabilities |  |  | 84,498 |  |  |  | 180,104 |
Other guarantee liabilities |  |  | 4,060 |  |  |  | — |
Tax payables |  |  | 422,177 |  |  |  | 164,444 |
Accrued expenses and other current liabilities |  |  | 201,007 |  |  |  | 121,319 |
Other payable related to the disposal of Shanghai Caiyin |  |  | — |  |  |  | 839,830 |
Lease liabilities |  |  | — |  |  |  | 34,620 |
TOTAL LIABILITIES |  |  | 2,453,885 |  |  |  | 1,370,425 |
|  | Year ended December 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |  |  | RMB |
Net revenue |  |  | 2,250,850 |  |  |  | 2,881,940 |  |  |  | 2,151,165 |
Operating income |  |  | 686,661 |  |  |  | 685,206 |  |  |  | 583,741 |
Net income |  |  | 539,545 |  |  |  | 611,758 |  |  |  | 571,227 |
Net cash provided by (used in) operating activities |  |  | 104,752 |  |  |  | (228,368 | ) |  |  | 19,465 |
Net cash provided by (used in) investing activities |  |  | 61,215 |  |  |  | (16,423 | ) |  |  | (35,505 | )
Net cash provided by (used in) financing activities |  |  | 13,876 |  |  |  | (433,600 | ) |  |  | (12,299 | )
Summary of loans under investor assurance program | The table below pertains to information related to existing unsecured loans facilitated prior to April 28, 2018:
As of December 31, 2018 |  | Current loan products |  |  | Other online standard loan products |  |  | Offline and non- standard loan products |  |  | Loans related to other guarantee liabilities |
Total outstanding loan balances |  |  | 1,224,961 |  |  |  | 169,072 |  |  |  | 3,554,398 |  |  |  | — |
Maximum potential undiscounted future payments |  |  | 1,265,267 |  |  |  | 180,845 |  |  |  | 3,847,072 |  |  |  | 4,060 |
Remaining weighted average contractual term |  |  | 2.3 |  |  |  | 8.8 |  |  |  | 10.5 |  |  |  | — |
Net expected accumulative loss rate on outstanding loans |  |  | 11.3 | % |  |  | 16.0 | % |  |  | 19.0 | % |  |  | — |
Summary of restricted cash | The balance of restricted cash as of December 31, 2018 and December 31, 2019 is comprised of the following:
|  | As of December 31, |
|  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |
Restricted cash related to: |  |  |  |  |  |  |  |
Investor assurance program |  |  | 41,000 |  |  |  | — |
Others |  |  | 500 |  |  |  | — |
Total restricted cash |  |  | 41,500 |  |  |  | — |
Summary of movement of restricted cash related to investor assurance program | The movement of restricted cash related to guarantee liabilities, which covers both liabilities from the investor assurance program and other guarantee liabilities for the years ended December 31, 2018 and 2019 is presented as follows:
|  | Year ended December 31, |
|  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |
Beginning balance |  |  | 154,742 |  |  |  | 41,000 |
Service fees collected by Shanghai Caiyin and deposited directly into restricted cash (1) |  |  | 2,284,291 |  |  |  | 193,632 |
Transfer from cash (2) |  |  | 1,079,932 |  |  |  | 609,951 |
Gross payouts related to guarantee liabilities |  |  | (4,099,353 | ) |  |  | (1,002,671 | )
Gross recoveries related to guarantee liabilities |  |  | 621,388 |  |  |  | 160,970 |
Transfer out due to disposal of Shanghai Caiyin |  |  | — |  |  |  | (2,882 | )
Ending balance |  |  | 41,000 |  |  |  | — |
(1) | Service fees collected from borrowers represents service fees collected by Shanghai Caiyin in the year presented that are directly deposited to the restricted cash accounts.
(2) | Transfer from cash represents cash transferred by the Company into the designated deposit account when the balance of the account is not sufficient to compensate losses for all investors.
Summary of property and equipment estimated useful lives | Property and equipment consist of the following and depreciation is calculated on a straight-line basis over the following estimated useful lives:
Category |  | Estimated useful life
Electronic equipment |  | 3 years
Office equipment & Furniture |  | 5 years
Motor vehicles |  | 4 years
Leasehold improvement |  | Shorter of the lease term or expected useful life
Software |  | 10 years
Summary of disaggregation of revenue by product | The following table illustrates the disaggregation of revenue by product and services the Company offered in 2017, 2018 and 2019, respectively:
For the year ended December 31, 2017 |  | Loan facilitation services |  |  | Post-origination services |  |  | Other revenues |  |  | Total |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
Current loan products |  |  | 678,003 |  |  |  | 21,067 |  |  |  | 15,330 |  |  |  | 714,400 |
Other online standard loan products |  |  | 637,860 |  |  |  | 60,070 |  |  |  | 80,225 |  |  |  | 778,155 |
Offline and non-standard loan products |  |  | 540,721 |  |  |  | 44,301 |  |  |  | 722 |  |  |  | 585,744 |
Other services |  |  | — |  |  |  | — |  |  |  | 172,551 |  |  |  | 172,551 |
Total |  |  | 1,856,584 |  |  |  | 125,438 |  |  |  | 268,828 |  |  |  | 2,250,850 |
For the year ended December 31, 2018 |  | Loan facilitation services |  |  | Post-origination services |  |  | Other revenues |  |  | Total |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
Current loan products |  |  | 2,245,941 |  |  |  | 174,370 |  |  |  | 27,021 |  |  |  | 2,447,332 |
Other online standard loan products |  |  | 51 |  |  |  | 26,938 |  |  |  | 89,582 |  |  |  | 116,571 |
Offline and non-standard loan products |  |  | 916 |  |  |  | 40,660 |  |  |  | 1,918 |  |  |  | 43,494 |
Other services |  |  | — |  |  |  | — |  |  |  | 274,543 |  |  |  | 274,543 |
Total |  |  | 2,246,908 |  |  |  | 241,968 |  |  |  | 393,064 |  |  |  | 2,881,940 |
For the year ended December 31, 2019 |  | Loan facilitation services |  |  | Post-origination services |  |  | Other revenues |  |  | Total |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
Current loan products |  |  | 1,742,708 |  |  |  | 230,024 |  |  |  | 1,648 |  |  |  | 1,974,380 |
Other online standard loan products |  |  | 4,357 |  |  |  | 5,854 |  |  |  | 6 |  |  |  | 10,217 |
Offline and non-standard loan products |  |  | — |  |  |  | 31,169 |  |  |  | 1,177 |  |  |  | 32,346 |
Other services |  |  | — |  |  |  | — |  |  |  | 213,233 |  |  |  | 213,233 |
Total |  |  | 1,747,065 |  |  |  | 267,047 |  |  |  | 216,064 |  |  |  | 2,230,176 |
Summary of incentives paid to investors | Such incentives are recorded as a reduction of revenue over the investment period and the incentive accrued not paid are recorded as refund liabilities based on the management’s best estimate.
|  | Year ended December 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |  |  | RMB |
Incentives paid to: |  |  |  |  |  |  |  |  |  |  |  |
New investors |  |  | 69,150 |  |  |  | 89,776 |  |  |  | 92,696 |
Returning investors |  |  | 100,000 |  |  |  | 206,380 |  |  |  | 353,297 |
Total incentives paid to investors |  |  | 169,150 |  |  |  | 296,156 |  |  |  | 445,993 |
Summary of accounts receivable | The Company’s accounts receivable as of December 31, 2018 are as follows:
|  | Accounts Receivable |  |  | Allowance for uncollectible receivables |  |  | Accounts receivable, net |
|  | RMB |  |  | RMB |  |  | RMB |
Current loan products |  |  | 364,863 |  |  |  | (28,014 | ) |  |  | 336,849 |
Other online standard loan products |  |  | — |  |  |  | — |  |  |  | — |
Offline and non-standard loan products |  |  | — |  |  |  | — |  |  |  | — |
Other services |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  | 364,863 |  |  |  | (28,014 | ) |  |  | 336,849 |
The Company’s accounts receivable as of December 31, 2019 are as follows:
|  | Accounts Receivable |  |  | Allowance for uncollectible receivables |  |  | Accounts receivable, net |
|  | RMB |  |  | RMB |  |  | RMB |
Current loan products |  |  | 196,148 |  |  |  | (60,444 | ) |  |  | 135,704 |
Other online standard loan products |  |  | 3,695 |  |  |  | (235 | ) |  |  | 3,460 |
Offline and non-standard loan products |  |  | — |  |  |  | — |  |  |  | — |
Other services |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  | 199,843 |  |  |  | (60,679 | ) |  |  | 139,164 |
Summary of aging of accounts receivable | The aging of accounts receivable as of December 31, 2018 is presented as follows:
|  | Current loan products |  |  | Other online standard loan products |  |  | Offline and non-standard loan products |  |  | Other Services |  |  | Total |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
0-30 days |  |  | 351,250 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 351,250 |
31-60 days |  |  | 6,945 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,945 |
60-90 days |  |  | 6,668 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,668 |
Total |  |  | 364,863 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 364,863 |
The aging of accounts receivable as of December 31, 2019 is presented as follows:
|  | Current loan products |  |  | Other online standard loan products |  |  | Offline and non-standard loan products |  |  | Other Services |  |  | Total |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
0-30 days |  |  | 187,575 |  |  |  | 3,690 |  |  |  | — |  |  |  | — |  |  |  | 191,265 |
31-60 days |  |  | 2,984 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,984 |
60-90 days |  |  | 4,620 |  |  |  | 5 |  |  |  | — |  |  |  | — |  |  |  | 4,619 |
Over 90 days 1 |  |  | 969 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 969 |
Total |  |  | 196,148 |  |  |  | 3,695 |  |  |  | — |  |  |  | — |  |  |  | 199,843 |
Summary of movement of accounts receivable | The movement of accounts receivable for the year ended December 31, 2018 is as follows:
|  | Opening balance as of January 1, 2018 |  |  | Addition in the current year |  |  | Collection in the current year |  |  | Write off in the current year |  |  | Ending balance as of December 31, 2018 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
Current loan products |  |  | — |  |  |  | 1,517,277 |  |  |  | (1,128,998 | ) |  |  | (23,416 | ) |  |  | 364,863 |
Other online standard loan products |  |  | — |  |  |  | 2 |  |  |  | (2 | ) |  |  | — |  |  |  | — |
Offline and non-standard loan products |  |  | — |  |  |  | 18 |  |  |  | (18 | ) |  |  | — |  |  |  | — |
Other services |  |  | — |  |  |  | 4,252 |  |  |  | (4,252 | ) |  |  | — |  |  |  | — |
Total |  |  | — |  |  |  | 1,521,549 |  |  |  | (1,133,270 | ) |  |  | (23,416 | ) |  |  | 364,863 |
The movement of accounts receivable for the year ended December 31, 2019 is as follows:
|  | Opening balance as of January 1, 2019 |  |  | Addition in the current year |  |  | Collection in the current year |  |  | Write off in the current year |  |  | Ending balance as of December 31, 2019 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
Current loan products |  |  | 364,863 |  |  |  | 2,398,006 |  |  |  | (2,454,752 | ) |  |  | (111,969 | ) |  |  | 196,148 |
Other online standard loan products |  |  | — |  |  |  | 5,498 |  |  |  | (1,801 | ) |  |  | (2 | ) |  |  | 3,695 |
Other services |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  | 364,863 |  |  |  | 2,403,504 |  |  |  | (2,456,553 | ) |  |  | (111,971 | ) |  |  | 199,843 |
Summary of movement of allowance for uncollectible receivables | The movement of allowance for uncollectible receivables for the year ended December 31, 2018 is as follows:
|  | Opening balance as of January 1, 2018 |  |  | Current year net provision |  |  | Write off in the current year |  |  | Ending balance as of December 31, 2018 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
Current loan products |  |  | — |  |  |  | (51,430 | ) |  |  | 23,416 |  |  |  | (28,014 | )
Other online standard loan products |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Offline and non-standard loan products |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other services |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  | — |  |  |  | (51,430 | ) |  |  | 23,416 |  |  |  | (28,014 | )
The movement of allowance for uncollectible receivables for the year ended December 31, 2019 is as follows:
|  | Opening balance as of January 1, 2019 |  |  | Current year net provision |  |  | Write off in the current year |  |  | Ending balance as of December 31, 2019 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
Current loan products |  |  | (28,014 | ) |  |  | (144,399 | ) |  |  | 111,969 |  |  |  | (60,444 | )
Other online standard loan products |  |  | — |  |  |  | (237 | ) |  |  | 2 |  |  |  | (235 | )
Total |  |  | (28,014 | ) |  |  | (144,636 | ) |  |  | 111,971 |  |  |  | (60,679 | )
Summary of movement of contract assets | The movement of contract assets for the year ended December 31, 2018 is as follows:
|  | Opening balance as of January 1, 2018 |  |  | Addition in the current year |  |  | Collection in the current year |  |  | Write off in the current year |  |  | Ending balance as of December 31, 2018 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
Current loan products |  |  | 335,550 |  |  |  | 898,142 |  |  |  | (1,001,265 | ) |  |  | (177,812 | ) |  |  | 54,615 |
Other online standard loan products |  |  | 162,942 |  |  |  | 26,987 |  |  |  | (107,384 | ) |  |  | (68,443 | ) |  |  | 14,102 |
Offline and non-standard loan products |  |  | 376,304 |  |  |  | 41,548 |  |  |  | (244,329 | ) |  |  | (10,497 | ) |  |  | 163,026 |
Other services |  |  | 6,500 |  |  |  | 270,291 |  |  |  | (265,653 | ) |  |  | — |  |  |  | 11,138 |
Total |  |  | 881,296 |  |  |  | 1,236,968 |  |  |  | (1,618,631 | ) |  |  | (256,752 | ) |  |  | 242,881 |
The movement of contract assets for the period ended August 31, 2019 is as follows:
|  | Opening balance as of January 1, 2019 |  |  | Addition in the current year |  |  | Collection in the current year |  |  | Write off in the current year |  |  | Transfer out due to disposal of Shanghai Caiyin |  |  | Reclass to refund liability 2 |  |  | Ending balance as of December 31, 2019 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
Current loan products |  |  | 54,615 |  |  |  | 41,747 |  |  |  | (41,134 | ) |  |  | (46,306 | ) |  |  | (140,988 | ) |  |  | (132,066 | ) |  |  | — |
Other online standard loan products |  |  | 14,102 |  |  |  | 3,827 |  |  |  | (10,398 | ) |  |  | (5,382 | ) |  |  | (6,492 | ) |  |  | (4,343 | ) |  |  | — |
Offline and non-standard loan products |  |  | 163,026 |  |  |  | 21,704 |  |  |  | (107,591 | ) |  |  | (35,674 | ) |  |  | (43,011 | ) |  |  | (1,546 | ) |  |  | — |
Other services |  |  | 11,138 |  |  |  | — |  |  |  | (11,138 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  | 242,881 |  |  |  | 67,278 |  |  |  | (170,261 | ) |  |  | (87,362 | ) |  |  | (190,491 | ) |  |  | (137,955 | ) |  |  | — |
Summary of movement of allowance for uncollectible contract assets | The movement of allowance for uncollectible contract assets for the year ended December 31, 2018 is as follows:
|  | Opening balance as of January 1, 2018 |  |  | Current year net provision |  |  | Current year write- off |  |  | Ending balance as of December 31, 2018 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
Current loan products |  |  | (32,571 | ) |  |  | (179,153 | ) |  |  | 177,812 |  |  |  | (33,912 | )
Other online standard loan products |  |  | (42,484 | ) |  |  | (28,957 | ) |  |  | 68,443 |  |  |  | (2,998 | )
Offline and non-standard loan products |  |  | (6,950 | ) |  |  | (6,438 | ) |  |  | 10,497 |  |  |  | (2,891 | )
Other services |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  | (82,005 | ) |  |  | (214,548 | ) |  |  | 256,752 |  |  |  | (39,801 | )
The movement of allowance for uncollectible contract assets for the year ended December 31, 2019 is as follows:
|  | Opening balance as of January 1, 2019 |  |  | Current year net provision |  |  | Current year write-off |  |  | Transfer out due to disposal of Shanghai Caiyin |  |  | Ending balance as of December 31, 2019 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |
Current loan products |  |  | (33,912 | ) |  |  | (12,758 | ) |  |  | 46,306 |  |  |  | 364 |  |  |  | — |
Other online standard loan products |  |  | (2,998 | ) |  |  | (2,852 | ) |  |  | 5,382 |  |  |  | 468 |  |  |  | — |
Offline and non-standard loan products |  |  | (2,891 | ) |  |  | (71,995 | ) |  |  | 35,674 |  |  |  | 39,212 |  |  |  | — |
Other services |  |  | — |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total |  |  | (39,801 | ) |  |  | (87,605 | ) |  |  | 87,362 |  |  |  | 40,044 |  |  |  | — |

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