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CONSOLIDATED BALANCE SHEETS
¥ in Thousands, $ in Thousands
Dec. 31, 2022
USD ($)
Dec. 31, 2022
CNY (¥)
Dec. 31, 2021
USD ($)
Dec. 31, 2021
CNY (¥)
ASSETS        
Cash and cash equivalents $ 42,194 ¥ 291,018   ¥ 182,551
Restricted cash 293 2,023   2,016
Amounts due from related parties, net (net of allowance for credit losses of RMB16,114 and RMB23,579 as of December 31, 2021 and 2022, respectively) 2,574 17,750   37,017
Accounts receivable and contract assets, net (net of allowance for credit losses of nil and RMB2,539 as of December 31, 2021 and 2022, respectively) 251,148 1,732,218   502,431
Financial assets receivable 42,386 292,342    
Loans receivable, net (net of allowance for credit losses of RMB27,255 and RMB17,991 as of December 31, 2021 and 2022, respectively) 457 3,151   329
Prepaid expenses and other current assets 68,554 472,830   62,255
Deferred tax assets , net 10,262 70,778   48,456
Property and equipment , net 2,740 18,900   9,100
Right-of-use assets 4,002 27,604   35,507
Long-term investment 13,121 90,497   90,528
Other long-term assets 255 1,759   1,242
TOTAL ASSETS 437,986 3,020,870   971,432
Liabilities including amounts of the consolidated VIEs without recourse to the Company (Note 2(b)):        
Deferred guarantee income 40,091 276,518    
Payroll and welfare payables 11,825 81,558   56,056
Amounts due to related parties 82 566   4,485
Tax payables 91,751 632,825   409,063
Accrued expenses and other current liabilities 82,953 572,135   118,808
Other payable related to the disposal of Shanghai Caiyin 27,301 188,300   322,028
Lease liabilities 3,982 27,465   35,243
TOTAL LIABILITIES 257,985 1,779,367   945,683
Commitments and Contingencies (Note 18)    
SHAREHOLDERS' EQUITY        
Treasury stock (nil and 2,372,596 shares as of December 31, 2021 and December 31, 2022, respectively) (1,343) (9,262)    
Additional paid-in capital 126,220 870,562   840,580
(Accumulated deficit) Retained earnings 55,805 384,896   (794,762)
Accumulated other comprehensive loss (452) (3,112)   (17,954)
Total Jiayin Group shareholder's equity 180,230 1,243,084   27,864
Noncontrolling interests (229) (1,581)   (2,115)
TOTAL SHAREHOLDERS' EQUITY 180,001 1,241,503   25,749
TOTAL LIABILITIES AND EQUITY 437,986 3,020,870   971,432
Class A Ordinary shares        
SHAREHOLDERS' EQUITY        
Class A ordinary shares (US$0.000000005 par value;108,100,000 shares issued as of December 31, 2021 and December 31, 2022; 108,100,000 and 105,727,404 shares outstanding as of December 31, 2021 and December 31, 2022, respectively)1 0 0   0
Class B Ordinary shares        
SHAREHOLDERS' EQUITY        
Class A ordinary shares (US$0.000000005 par value;108,100,000 shares issued as of December 31, 2021 and December 31, 2022; 108,100,000 and 105,727,404 shares outstanding as of December 31, 2021 and December 31, 2022, respectively)1 $ 0 ¥ 0   ¥ 0