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Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2023

Earnings (Loss) Per Share [Abstract]

Earnings (loss) per share

14.    Earnings (loss) per share

The calculation of basic earnings (loss) per share is based on the income (loss) attributable to ordinary shareholders of the Company and weighted-average number of ordinary shares outstanding for the years ended December 31, 2021, 2022 and 2023.

Diluted earnings (loss) per share is computed using the weighted average number of ordinary shares and dilutive potential ordinary shares outstanding during the respective periods. For the year ended December 31, 2023, the options granted under the 2022 share incentive plan for a weighted average number of 312,386 shares could potentially dilute earnings (loss) per share but were not included in the computation of diluted net loss per share due to their antidilutive effects resulted from net loss.

The following reflects the income and share data used in the basic and diluted earnings (loss) per ordinary share computations:

		For the years ended December 31,
		2021			2022		2023
		RMB			RMB		RMB
Earnings (loss) attributable to ordinary shareholders of the Company		(174,944,484	)		31,118,886		(252,823,772	)
Weighted average number of ordinary shares outstanding for basic earnings (loss) per share calculation		44,938,990			53,244,500		58,885,071
Basic earnings (loss) per share		(3.89	)		0.58		(4.29	)
Earnings (loss) attributable to ordinary shareholders of the Company for diluted earnings (loss) per share calculation		(174,944,484	)		31,118,886		(252,823,772	)
Weighted average number of ordinary shares outstanding diluted earnings (loss) per share calculation		44,938,990			53,244,500		58,885,071
Adjusted for:
– incremental shares issuable related to options issued		—			63,105		—
Weighted average number of shares outstanding for diluted earnings (loss) per share calculation		44,938,990			53,307,605		58,885,071
Diluted earnings (loss) per share		(3.89	)		0.58		(4.29	)

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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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