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Net (Loss)/Income per Share

12 Months Ended

Dec. 31, 2022

Net (Loss)/Income per Share

Net (Loss)/Income per Share

15.Net (Loss)/Income per Share

For the years ended December 31, 2020, 2021 and 2022, the following shares outstanding were excluded from the calculation of diluted net (loss)/income per share, as their inclusion would have been anti-dilutive for the periods prescribed but which could potentially dilute EPS in the future.

​

​	​	​	​	​	​	​
​	​	For the year ended December 31,
​		2020		2021		2022
Share options		2,092,300		7,036,117		—
Restricted shares		3,141,612		5,680,877		—
Restricted share units		—		2,462,618		—
Total		5,233,912		15,179,612		—

​

The following table sets forth the computation of basic and diluted net (loss)/income per share of the Company for the years ended December 31, 2020, 2021 and 2022:

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​	​	​	​	​	​	​
​	​	For the year ended December 31,
​	​	2020	​	2021	​	2022
​		RMB		RMB		RMB
Numerator:
Net (loss)/income		(82,184)		(127,250)		86,504
Less: accretions to preferred shares redemption value		(154,066)		—		—
Less: net loss attributable to the non-controlling interest shareholders	​	—	​	—	​	(13)
Net (loss)/income attributable to Lizhi Inc.’s ordinary shareholders		(236,250)		(127,250)		86,517
​	​	​	​	​	​	​
Denominator:
Weighted average number of ordinary shares outstanding, basic		883,202,412		991,715,849		1,036,485,949
Add:	​	​	​	​	​	​
Share options	​	—	​	—	​	852,691
Restricted shares	​	—	​	—	​	1,279,270
Weighted average number of ordinary shares outstanding, diluted		883,202,412		991,715,849		1,038,617,910
​	​	​	​	​	​	​
Basic net (loss)/income per share attributable to Lizhi Inc.’s ordinary shareholders		(0.27)		(0.13)		0.08
Diluted net (loss)/income per share attributable to Lizhi Inc.’s ordinary shareholders		(0.27)		(0.13)		0.08

​

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- References

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-URI https://asc.fasb.org/topic&trid=2144383

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257

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