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INCOME (LOSS) PER SHARE

12 Months Ended

Dec. 31, 2023

INCOME (LOSS) PER SHARE

INCOME (LOSS) PER SHARE

15. INCOME (LOSS) PER SHARE

Basic and diluted income (loss) per share for each of the years presented are calculated as follows:

​

​	​	​	​	​	​	​	​	​
​	​	For the year ended December 31,
​	​	2021	​	2022	​	2023	​	2023
​		RMB		RMB		RMB		US$
​	​	(in thousands, except for number of shares and per share data)
Numerator:
Net income (loss)		(37,051)	​	109,819	​	180,907	​	25,479
Denominator:		​		​		​		​
Weighted average number of ordinary shares outstanding—basic	​	266,631,802	​	266,535,220	​	264,052,936	​	264,052,936
Effect of dilutive share options	​	—	​	3,669,322	​	9,712,192	​	9,712,192
Weighted average number of ordinary shares outstanding—diluted	​	266,631,802	​	270,204,542	​	273,765,128	​	273,765,128
Basic income (loss) per ordinary share		(0.14)	​	0.41	​	0.69	​	0.10
Diluted income (loss) per ordinary share		(0.14)	​	0.41	​	0.66	​	0.09

​

Basic and diluted income (loss) per share are computed using the weighted average number of ordinary shares outstanding during the period.

For the years ended December 31, 2021, 2022 and 2023, the two-class method is applicable because the Company has two classes of ordinary shares, Class A and Class B. However, basic and diluted income (loss) per share are not reported separately for Class A ordinary shares or Class B ordinary shares as each class of shares has the same rights to undistributed and distributed earnings. The effects of outstanding share options were excluded from the computation of diluted loss per share as their effects would be anti-dilutive for the year ended December 31, 2021. The effects of outstanding share options were included in the computation of diluted income per share using the treasury stock method for the years ended December 31, 2022 and 2023.

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- References

No definition available.

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//260/tableOfContent

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-3

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