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CONSOLIDATED BALANCE SHEETS
¥ in Thousands, $ in Thousands
Dec. 31, 2020
CNY (¥)
Dec. 31, 2020
USD ($)
Dec. 31, 2019
CNY (¥)
ASSETS      
Cash and cash equivalents ¥ 117,320 $ 17,980 ¥ 122,149
Restricted cash 2,000 307 0
Amounts due from related parties 542 83 130,722
Accounts receivable and contract assets, net (net of allowance for credit losses of RMB 60,679 and nil as of December 31, 2019 and 2020, respectively) 158,064 24,224 139,164
Loans receivable, net (net of allowance for credit losses of nil and RMB 27,700 as of December 31, 2019 and 2020, respectively) 31,296 4,796  
Short-term investment , net 0   69,618
Prepaid expenses and other current assets 61,289 9,393 91,002
Deferred tax assets , net 40,935 6,274 68,292
Property and equipment , net 19,449 2,981 39,084
Right-of-use assets 6,926 1,061 37,215
Long-term investment 87,551 13,418 3,826
TOTAL ASSETS 525,372 80,517 701,072
Liabilities including amounts of the consolidated VIEs without recourse to the Parent Company (Note 2(b)):      
Payroll and welfare payables 58,288 8,933 48,524
Amounts due to related parties 8,785 1,346 872
Refund liabilities     180,104
Tax payables 279,383 42,817 179,421
Accrued expenses and other current liabilities 70,954 10,875 158,705
Other payable related to the disposal of Shanghai Caiyin 566,532 86,825 839,830
Lease liabilities 5,195 796 35,215
TOTAL LIABILITIES 989,137 151,592 1,442,671
Commitments and Contingencies (Note 15)
SHAREHOLDERS’ DEFICIT      
Additional paid-in capital 818,042 125,370 777,408
Accumulated deficit (1,266,848) (194,153) (1,519,731)
Accumulated other comprehensive income (loss) (12,817) (1,964) 469
Total Jiayin Group shareholder’s deficit (461,623) (70,747) (741,854)
Noncontrolling interests (2,142) (328) 255
TOTAL SHAREHOLDERS’ DEFICIT (463,765) (71,075) (741,599)
TOTAL LIABILITIES AND DEFICIT 525,372 80,517 701,072
Class A Ordinary shares      
SHAREHOLDERS’ DEFICIT      
Class A ordinary shares (US$ 0.000000005 par value; 100,100,000 and 108,100,000 shares issued and outstanding as of December 31, 2019 and 2020, respectively)1 0 0 0
TOTAL SHAREHOLDERS’ DEFICIT 0   0
Class B Ordinary shares      
SHAREHOLDERS’ DEFICIT      
Class A ordinary shares (US$ 0.000000005 par value; 100,100,000 and 108,100,000 shares issued and outstanding as of December 31, 2019 and 2020, respectively)1 0 $ 0 0
TOTAL SHAREHOLDERS’ DEFICIT ¥ 0   ¥ 0