XML 56 R2.htm IDEA: XBRL DOCUMENT v3.20.1
CONSOLIDATED BALANCE SHEETS
¥ in Thousands, $ in Thousands
Dec. 31, 2019
CNY (¥)
Dec. 31, 2019
USD ($)
Dec. 31, 2018
CNY (¥)
ASSETS      
Cash and cash equivalents ¥ 122,149 $ 17,546 ¥ 41,441
Restricted cash 0   41,500
Amounts due from related parties 130,722 18,777  
Accounts receivable (net of allowance for uncollectible receivables of RMB 28,014 and RMB 60,679 as of December 31, 2018 and 2019, respectively) 139,164 19,990 336,849
Contract assets (net of allowance for uncollectible contract assets of RMB 39,801 and nil as of December 31, 2018 and 2019, respectively)     203,080
Assets from the investor assurance program, net     5,525
Short-term investment 69,618 10,000  
Prepaid expenses and other current assets 91,002 13,072 88,234
Deferred tax assets 68,292 9,810 56,027
Property and equipment 39,084 5,614 29,011
Right-of-use assets 37,215 5,346  
Long-term investment 3,826 550  
Other long-term assets     212
TOTAL ASSETS 701,072 100,705 801,879
Liabilities including amounts of the consolidated VIEs without recourse to the Parent Company (Note 2(b)):      
Payroll and welfare payables 48,524 6,970 110,562
Amounts due to related parties 872 125 84,509
Liabilities from the investor assurance program     1,547,072
Refund liabilities 180,104 25,870 84,498
Other guarantee liabilities     4,060
Tax payables 179,421 25,772 422,177
Accrued expenses and other current liabilities 158,705 22,800 201,007
Other payable related to the disposal of Shanghai Caiyin 839,830 120,634  
Lease liabilities 35,215 5,058  
TOTAL LIABILITIES 1,442,671 207,229 2,453,885
Commitments and Contingencies (Note 14)
SHAREHOLDERS' DEFICIT      
Additional paid-in capital 777,408 111,668 395,472
Accumulated deficit (1,519,731) (218,296) (2,047,478)
Other comprehensive income 469 67  
Total Jiayin Group shareholder's deficit (741,854) (106,561) (1,652,006)
Noncontrolling interests 255 37  
TOTAL SHAREHOLDERS' DEFICIT (741,599) (106,524) (1,652,006)
TOTAL LIABILITIES AND DEFICIT 701,072 100,705 801,879
Class A Ordinary shares      
SHAREHOLDERS' DEFICIT      
Ordinary shares [1] 0 0 0
TOTAL SHAREHOLDERS' DEFICIT 0   0
Class B Ordinary shares      
SHAREHOLDERS' DEFICIT      
Ordinary shares 0 $ 0 ¥ 0
TOTAL SHAREHOLDERS' DEFICIT ¥ 0    
[1] The total shares authorized for both Class A and Class B are 10,000,000,000,000