iHuman Inc.

Annual Trend FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Cash flows from operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Net Income From Continuing Operations $109.8m $180.9m $98.6m $95.4m
Net Income (Loss) Attributable to Parent ($275.6m) ($5.7m) ($5.8m) $15.9m $25.5m $13.5m $13.6m
Net Income (Loss) Available to Common Stockholders, Basic ($276.4m) ($7.4m) ($5.8m) $15.9m $180.9m $98.6m $95.4m
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest ($275.6m) ($5.7m) ($5.8m)
Depreciation, Depletion and Amortization $365k $597k $431k $1.0m $1.6m $1.6m $1.9m $1.1m
Amortization of Intangible Assets $86k $223k $474k $972k $1.1m $1.4m $890k
Depreciation $365k $511k $208k $533k $599k $573k $475k $218k
Amortization Cash Flow $6.7m $7.6m $10.2m $6.2m
Amortization Of Intangibles $6.7m $7.6m $10.2m $6.2m
Depreciation Amortization Depletion $10.8m $11.7m $13.7m $7.7m
Share-based Payment Arrangement, Noncash Expense $270.5m $12.2m $2.4m $1.9m $1.3m $387k $103k
Share-based Payment Arrangement, Expense $270.5m $12.2m $2.4m $1.9m $1.3m $387k $103k
Equity Securities without Readily Determinable Fair Value, Impairment Loss, Annual Amount $0 $0 $0 $0
Income Tax Expense (Benefit) $1.4m $71k ($23k) $3.3m $3.1m $1.6m $913k
Other Nonoperating Income (Expense) $4.6m $1.1m $2.7m $3.1m $6.0m $5.3m $5.0m
Operating lease liabilities ($10.8m) ($25.8m) ($21.3m) ($6.4m) ($2.3m) ($4.1m)
Operating lease right-of-use assets obtained in exchange for operating lease liabilities from new leases $17.0m $50.5m $229k $830k $13.1m
Changes in operating assets and liabilities:
Additional Financial Items
Increase (Decrease) in Accounts Receivable $6.6m $8.8m ($3.4m) $4.1m ($2.6m) ($1.3m) ($726k)
Increase (Decrease) in Inventories ($8.8m) ($338k) $2.0m ($974k) ($427k) $991k ($65k)
General and Administrative Expense $189.4m $17.6m $15.3m $15.8m $14.7m $13.6m $13.1m
Inventory Write-down $113k $244k $226k $320k ($60k) $38k $233k
Operating Expenses $413.3m $62.8m $112.2m $84.0m $79.1m $77.8m $68.8m
Proceeds from Stock Options Exercised $3.4m $75k $0 $13k $6k $26k
Sharebased compensation $270.5m $79.9m $15.2m $13.0m $9.4m $2.8m $722k
Allowance (reversal) of credit losses $116k $136k ($160k) $225k $5.0m $519k ($357k) ($199k)
Provision (reversal) of inventory reserve $78k $113k $1.6m $1.4m $2.2m ($425k) $278k $1.6m
Accounts receivable ($12.4m) ($6.6m) ($57.7m) $21.6m ($28.5m) $18.3m $9.2m $5.1m
Amounts due from related parties ($867k) $545k ($6.7m) $4.8m $476k ($241k) ($2.3m)
Inventories $4.6m $8.8m $2.2m ($12.6m) $6.7m $3.0m ($7.2m) $457k
Prepayments and other current assets ($3.4m) ($8.6m) ($48.4m) ($8.2m) ($29.8m) $13.3m $52k $15.3m
Other noncurrent assets ($10k) ($2.2m) $1.9m $182k ($2.7m) ($2.2m) ($11.2m) $9.9m
Accounts payable ($2.0m) ($2.8m) $11.2m $9.0m ($6.3m) ($2.1m) $8.0m ($5.1m)
Amounts due to related parties $1.1m $2.3m ($2.9m) $8.4m ($1.9m) ($2.5m) ($2.7m) ($668k)
Deferred revenue and customer advances $22.7m $43.7m $196.8m $34.4m $76.1m ($60.5m) ($35.4m) ($63.3m)
Accrued expenses and other current liabilities $1.9m $13.1m $72.3m $10.2m $29.0m ($1.8m) ($16.9m) ($12.8m)
Purchases of property and equipment and intangible assets ($529k) ($2.4m) ($15.9m) ($32.3m) ($6.6m) ($6.5m) ($7.4m) ($4.9m)
Placements of short-term investments ($222.9m) ($380.3m) ($252.4m) ($671.4m)
Repurchase of ordinary shares ($164k) ($7.0m) ($9.5m) ($9.6m) ($17.2m)
Proceeds received from exercise of share options $3.4m $477k $3k $94k $47k $185k
Purchase of property and equipment and intangible assets included in accrued expenses and other current liabilities $769k $4.2m $771k $1.3m $840k $3.1m
Beginning Cash Position $855.4m $1.0b $1.2b $1.1b
Cash Flow From Continuing Financing Activities ($7.0m) ($9.4m) ($102.3m) ($56.1m)
Cash Flow From Continuing Investing Activities ($32.8m) ($6.5m) ($52.8m) $40.6m
Change In Account Payable ($6.3m) ($2.1m) $8.0m ($5.1m)
Change In Accrued Expense $29.0m ($1.8m) ($16.9m) ($12.8m)
Change In Inventory $6.7m $3.0m ($7.2m) $457k
Change In Other Current Assets ($2.7m) ($2.2m) ($11.2m) $9.9m
Change In Other Current Liabilities ($21.3m) ($6.4m) ($2.3m) ($4.1m)
Change In Other Working Capital $76.1m ($60.5m) ($35.4m) ($63.3m)
Change In Payable ($8.2m) ($4.6m) $5.4m ($5.8m)
Change In Payables And Accrued Expense $20.8m ($6.4m) ($11.5m) ($18.6m)
Change In Prepaid Assets ($29.8m) $13.3m $52k $15.3m
Change In Receivables ($23.7m) $18.8m $9.0m $2.8m
Change In Working Capital $26.0m ($40.4m) ($58.5m) ($57.5m)
Changes In Account Receivables ($28.5m) $18.3m $9.2m $5.1m
Changes In Cash $148.7m $156.2m ($96.5m) $35.8m
End Cash Position $1.0b $1.2b $1.1b $1.2b
Financing Cash Flow ($7.0m) ($9.4m) ($102.3m) ($56.1m)
Free Cash Flow $181.9m $165.6m $51.1m $46.4m
Investing Cash Flow ($32.8m) ($6.5m) ($52.8m) $40.6m
Issuance Of Capital Stock $0 $0
Net PPE Purchase And Sale ($6.5m) ($6.5m) ($7.4m) ($4.9m)
Other Non Cash Items $21.6m $10.3m $2.1m $3.5m
Proceeds From Stock Option Exercised $3k $94k $47k $185k
Provisionand Write Offof Assets $7.2m $94k ($79k) $1.4m
Purchase Of PPE $2.4m $5.1m ($6.6m) ($6.5m) ($7.4m) ($4.9m)
Repurchase Of Capital Stock ($7.0m) ($9.5m) ($9.6m) ($17.2m)
Sale Of PPE $332k $79k $0 $0
Stock Based Compensation $13.0m $9.4m $2.8m $722k
Net Cash Provided by (Used in) Operating Activities ($4.5m) $42.6m $34.2m $6.0m $27.3m $24.2m $8.0m $7.3m
Cash flows from investing activities:
Net Investment Purchase And Sale ($26.3m) $0 ($45.3m) $45.5m
Purchase Of Investment ($249.3m) ($380.3m) ($252.4m) ($671.4m)
Proceeds from maturities of short-term investments $222.9m $380.3m $207.1m $716.9m
Sale Of Investment $222.9m $380.3m $207.1m $716.9m
Net Cash Provided by (Used in) Investing Activities ($529k) ($2.4m) ($2.4m) ($5.0m) ($4.8m) ($917k) ($7.2m) $5.8m
Cash flows from financing activities:
Proceeds from Issuance of Common Stock $90.4m
Common Stock Issuance $0 $0
Net Common Stock Issuance ($7.0m) ($9.5m) ($9.6m) ($17.2m)
Payments for Repurchase of Common Stock $26k $1.0m $1.3m $1.3m $2.5m
Common Stock Payments ($7.0m) ($9.5m) ($9.6m) ($17.2m)
Dividends paid $5 $6
Dividends Payable, Current $0
Payment of shareholder dividends ($35) ($39)
Cash Dividends Paid $0 $0 ($35.3m) ($39.1m)
Common Stock Dividend Paid $0 $0 ($35.3m) ($39.1m)
Net Other Financing Charges $97k ($57.4m)
Net Cash Provided by (Used in) Financing Activities $10.3m $58.5m $87.7m $64k ($1.0m) ($1.3m) ($14.0m) ($8.0m)
Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents ($3.4m) ($2.0m) $6.7m $1.1m $825k ($1.1m)
Effect of exchange rate changes on cash and cash equivalents ($22.2m) ($13.0m) $46.0m $7.6m $6.0m ($8.0m)
Effect Of Exchange Rate Changes $46.0m $7.6m $6.0m ($8.0m)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect $98.8m $116.0m ($992k) $28.2m $23.1m ($12.4m) $4.0m
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $16.1m $132.1m $134.2m $152.2m $171.0m $153.9m $164.6m
Net change in cash and cash equivalents $5.3m $98.8m $756.8m ($6.3m) $194.6m $163.8m ($90.5m) $27.8m
Cash and cash equivalents at the beginning of the year $6.1m $104.9m $861.7m $855.4m $1.0b $1.2b $1.1b $1.2b
Change In Cash Supplemental As Reported $194.6m $163.8m ($90.5m) $27.8m
Cash paid for income taxes $15k $459k $8.4m $23.3m $21.8m $4.9m

Values abbreviated: b = billions, m = millions, k = thousands. Per share data in USD.