XML 89 R62.htm IDEA: XBRL DOCUMENT
v3.21.1

INCOME TAXES - Additional Information (Detail) ¥ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 CNY (¥) | Dec. 31, 2020 CNY (¥) | Dec. 31, 2019 CNY (¥) | Dec. 31, 2018
Income Taxes [Line Items] |  |  |  |  |
Income tax rate |  |  | 25.00% | 25.00% | 25.00%
Income tax reconciliation percentage of tax holiday exemption |  |  | 2.12% | 18.86% | 12.87%
Valuation allowances |  |  | ¥ 4,102 | ¥ 1,909 |
Tax loss carry-forward |  |  | ¥ 55,222 |  |
Tax loss carry-forward, expiration date |  |  | Dec. 31, 2025 | Dec. 31, 2023 |
Tax loss carry-forward, limitations on use |  |  | The Company operates its business through its subsidiaries and VIEs. The Company does not file consolidated tax returns, therefore, losses from individual subsidiaries or the VIEs may not be used to offset other subsidiaries’ or VIEs’ earnings within the Company. |  |
Foreign investment enterprises, withholding income tax rate |  |  | 10.00% |  |
Foreign investment enterprises, withholding income tax rate for those who qualifies as a beneficial owner |  |  | 5.00% |  |
Foreign investment enterprises, threshold of beneficial ownership to qualify for reduction in withholding income tax rate |  |  | 25.00% |  |
Foreign investment enterprises, withholding income tax rate for those who do not qualify as a beneficial owner |  |  | 10.00% |  |
Shanghai Chuangzhen Software Co., Ltd. |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Income tax reconciliation tax holiday exemption amount |  |  | ¥ 0 |  |
Income tax holiday exemption period |  |  | 3 years |  |
Income tax reconciliation percentage of tax holiday exemption |  |  | 50.00% |  |
Forecast [Member] | Shanghai Chuangzhen Software Co., Ltd. |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Income tax reconciliation tax holiday exemption amount |  | ¥ 0 |  |  |
Income tax holiday exemption period |  | 3 years |  |  |
Income tax reconciliation percentage of tax holiday exemption |  | 50.00% |  |  |
Hong Kong |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Income tax rate |  |  | 25.00% |  |
Preferential tax rate |  |  | 15.00% |  |
Statute of limitations period (in years) |  |  | 3 years |  |
Extension period for statute of limitations under special circumstances (in years) |  |  | 5 years |  |
Amount of underpayment threshold of tax liability listed as special circumstance |  |  | ¥ 100 |  |
Statute of limitations period for related party transaction (in years) |  |  | 10 years |  |
Hong Kong |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Income tax rate |  |  | 16.50% |  |
Mexico |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Income tax rate |  |  | 30.00% |  |
Indonesia |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Percentage of CIT rate |  |  | 25 |  |
Percentage of Corporate Income Tax adjust |  |  | 22 |  |
Indonesia | Forecast [Member] |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Percentage of Corporate Income Tax adjust | 20 | 22 |  |  |

X
- Definition Income tax holiday exemption period. + References No definition available. + Details
Name: | jfin_IncomeTaxHolidayExemptionPeriod
Namespace Prefix: | jfin_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Extension period for statute of limitations under special circumstances, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | jfin_IncomeTaxStatuteOfLimitationsExtensionPeriodUnderSpecialCircumstances
Namespace Prefix: | jfin_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period for statute of limitations, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | jfin_IncomeTaxStatuteOfLimitationsPeriod
Namespace Prefix: | jfin_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period for statute of limitations under related party transaction, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | jfin_IncomeTaxStatuteOfLimitationsRelatedPartyTransactionPeriod
Namespace Prefix: | jfin_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of underpayment of tax liability specified under special circumstances. + References No definition available. + Details
Name: | jfin_IncomeTaxUnderpaymentOfTaxLiabilityListedInSpecialCircumstances
Namespace Prefix: | jfin_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Income Taxes. + References No definition available. + Details
Name: | jfin_IncomeTaxesLineItems
Namespace Prefix: | jfin_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of CIT rate. + References No definition available. + Details
Name: | jfin_PercentageOfCITRate
Namespace Prefix: | jfin_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of Corporate Income Tax adjust. + References No definition available. + Details
Name: | jfin_PercentageOfCorporateIncomeTaxAdjust
Namespace Prefix: | jfin_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | duration

X
- Definition Preferential tax rate. + References No definition available. + Details
Name: | jfin_PreferentialTaxRate
Namespace Prefix: | jfin_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax With holding Rate For Foreign Invested Enterprise To Foreign Investors That Are Non Resident Enterprises. + References No definition available. + Details
Name: | jfin_TaxWithHoldingRateForForeignInvestedEnterpriseToForeignInvestorsThatAreNonResidentEnterprises
Namespace Prefix: | jfin_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Threshold Beneficial Owner Percentage Determining Withholding Income Tax Rate. + References No definition available. + Details
Name: | jfin_ThresholdBeneficialOwnerPercentageDeterminingWithholdingIncomeTaxRate
Namespace Prefix: | jfin_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Withholding Income Tax Rate On Dividends Paid Out If Investor Qualifies As Beneficial Owner With Holdings Above Threshold Percentage. + References No definition available. + Details
Name: | jfin_WithholdingIncomeTaxRateOnDividendsPaidOutIfInvestorQualifiesAsBeneficialOwnerWithHoldingsAboveThresholdPercentage
Namespace Prefix: | jfin_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Withhold income tax rate on dividends paid-out to foreign entities if investors qualifies as beneficial owner with holdings below the threshold percentage. + References No definition available. + Details
Name: | jfin_WithholdingIncomeTaxRateOnDividendsPaidOutIfInvestorQualifiesAsBeneficialOwnerWithholdingsBelowThresholdPercentage
Namespace Prefix: | jfin_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_DeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.4) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to income exempt from income tax because of a tax holiday. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.4) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationTaxHolidays
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to income exempt from income tax because of a tax holiday. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_IncomeTaxReconciliationTaxHolidays
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319 + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Expiration date of each operating loss carryforward included in operating loss carryforward, in CCYY-MM-DD format. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319 + Details
Name: | us-gaap_OperatingLossCarryforwardsExpirationDate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition A description of the limitations on the use of all operating loss carryforwards available to reduce future taxable income. + References No definition available. + Details
Name: | us-gaap_OperatingLossCarryforwardsLimitationsOnUse
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | dei_LegalEntityAxis=jfin_ShanghaiChuangzhenSoftwareCoLtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementScenarioAxis=srt_ScenarioForecastMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAdministrationOfTaxationChinaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_HK
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_MX
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_ID
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |