FINANCIAL STATEMENTS SCHEDULE I (Tables)

12 Months Ended

Dec. 31, 2020

Condensed Financial Information Of Parent Company Only Disclosure [Abstract]

CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY BALANCE SHEETS

JIAYIN GROUP INC.

ADDITIONAL INFORMATION—FINANCIAL STATEMENTS SCHEDULE I

CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY BALANCE SHEETS

(AMOUNT IN THOUSANDS, EXCEPT SHARE AND SHARE RELATED DATA)

	2019			2020
	RMB			RMB			US$
Assets
Current assets
Cash and cash equivalents		27,223			21,213			3,251
Short-term investment ,net		69,618			—			—
Amounts due from subsidiaries and VIEs		44,695			167,887			25,731
Amounts due from a related party		124,862			—			—
Prepaid and other current assets		1,117			855			131
Total current assets		267,515			189,955			29,113
Investments in subsidiaries and VIEs		(1,003,436	)		(652,193	)		(99,953	)
Total assets		(735,921	)		(462,238	)		(70,840	)
Liabilities
Current Liabilities
Accrued expenses and other current liabilities		5,933			2,385			366
Total liabilities		5,933			2,385			366
Equity
Ordinary shares		—			—			—
Additional paid-in capital		777,408			815,042			124,911
Accumulated deficit		(1,519,731	)		(1,266,848	)		(194,153	)
Accumulated other comprehensive income (loss)		469			(12,817	)		(1,964	)
Total deficit		(741,854	)		(464,623	)		(71,206	)
Total liabilities and deficit		(735,921	)		(462,238	)		(70,840	)

CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY STATEMENTS OF COMPREHENSIVE INCOME

JIAYIN GROUP INC.

ADDITIONAL INFORMATION—FINANCIAL STATEMENTS SCHEDULE I

CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY STATEMENTS OF

COMPREHENSIVE INCOME

(AMOUNT IN THOUSANDS, EXCEPT SHARE AND SHARE RELATED DATA)

	Year ended December 31,
	2018		2019			2020
	RMB		RMB			RMB			US$
Operating cost and expenses:
General and administrative		—		(2,886	)		(6,740	)		(1,033	)
Total operating cost and expenses		—		(2,886	)		(6,740	)		(1,033	)
Loss from operations		—		(2,886	)		(6,740	)		(1,033	)
Interest income		—		4,910			7,701			1,180
Other income (loss) , net		—		1			(67,169	)		(10,294	)
Income before taxes and income from equity in subsidiaries and VIEs		—		2,025			(66,208	)		(10,147	)
Income tax expense		—		—			—			—
Equity in earnings of subsidiaries and VIEs		611,758		525,722			319,091			48,904
Net income		611,758		527,747			252,883			38,757
Other comprehensive income, net of tax
Change in cumulative foreign currency translation adjustment		—		469			(13,286	)		(2,036	)
Other comprehensive income (loss)		—		469			(13,286	)		(2,036	)
Comprehensive income		611,758		528,216			239,597			36,721

CONSOLIDATED STATEMENTS OF COMPANY CASH FLOW STATEMENTS

JIAYIN GROUP INC.

ADDITIONAL INFORMATION—FINANCIAL STATEMENTS SCHEDULE I

CONSOLIDATED STATEMENTS OF COMPANY CASH FLOW STATEMENTS

(AMOUNT IN THOUSANDS, EXCEPT FOR SHARE AND PER SHARE DATA)

	Year ended December 31,
	2018			2019			2020
	RMB			RMB			RMB			US$
Cash flows from operating activities
Net income		611,758			527,747			252,883			38,757
Adjustments to reconcile net income to net cash used in operating activities:
Share of results of subsidiaries and VIEs		(611,758	)		(525,722	)		(319,091	)		(48,904	)
Depreciation and amortization		—			2,020			2,675			410
Impairment of short-term investment		—			—			67,169			10,294
Changes in operating assets and liabilities:
Amounts due from a related party		—			(4,938	)		—			—
Amounts due from subsidiaries and VIEs		—			(44,695	)		(35,702	)		(5,471	)
Prepaid and other current assets		—			(3,137	)		(2,413	)		(370	)
Accrued expenses and other current liabilities		—			5,933			(3,548	)		(544	)
Net cash used in operating activities		—			(42,792	)		(38,027	)		(5,828	)
Cash flows from investing activities
Loan to a related party		—			(119,924	)		—			—
Purchase of short-term investment		—			(71,477	)		—			—
Cash collected from loan to related parties		—			—			37,372			5,728
Net cash (used in) provided by investing activities		—			(191,401	)		37,372			5,728
Cash flows from financing activities
Net proceeds from issuance of ordinary shares		—			255,928			—			—
Proceeds from exercise of options		—			—			6,982			1,070
Net cash provided by financing activities		—			255,928			6,982			1,070
Effect of foreign exchange rate changes on cash and cash equivalents		—			5,488			(12,337	)		(1,891	)
Net increase (decrease) in cash and cash equivalents		—			27,223			(6,010	)		(921	)
Cash and cash equivalents at beginning of year		—			—			27,223			4,172
Cash and cash equivalents at end of the year		—			27,223			21,213			3,251
Supplemental disclosure of significant non-cash investing and financing activities:		—			—			—			—
Decease in investment in subsidiaries and VIEs for cash dividend paid by a subsidiary on behalf of the parent to the Company’s shareholders		(400,000	)		—			—			—