Jiayin Group Inc.

Annual Trend FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
ASSETS
Current assets:
Cash and Cash Equivalents, at Carrying Value $41.4m $17.5m $18.0m $28.6m $42.2m $52.1m $74.1m $8.8m
Accounts Receivable $336.8m $20.0m $109.9m $315.9m $1.3b $1.6b $2.7b $3.7b
Prepaid Expense and Other Assets, Current $88.2m $13.1m $9.4m $9.8m $68.6m $270.6m $51.8m $259.1m
Short-term Investments $10.0m $0 $0 $0
Cash and cash equivalents $41.4m $122.1m $117.3m $182.6m $291.0m $370.2m $540.5m $61.8m
Accounts receivable and contract assets, net (net of allowance for credit losses of RMB21,200 and RMB23,898 as of December 31, 2024 and 2025, respectively) $139.2m $158.1m $502.4m $1.7b $2.1b $3.0b $3.7b
Financial assets receivable, net (net of allowance for credit losses of RMB1,250 and RMB385 as of December 31, 2024 and 2025, respectively) $329k $292.3m $991.6m $293.5m $601.6m
Prepaid expenses and other current assets, net (net of allowance for credit losses of RMB771 and RMB10,849 as of December 31, 2024 and 2025, respectively) $88.2m $91.0m $61.3m $62.3m $472.8m $1.9b $378.0m $1.8b
Allowance For Doubtful Accounts Receivable ($2.5m) ($13.8m) ($21.2m) ($23.8m)
Cash Cash Equivalents And Short Term Investments $291.0m $370.2m $540.5m $61.8m
Gross Accounts Receivable $1.3b $1.6b $3.0b $3.8b
Loans Receivable $329k $3.2m $2.8m $0
Other Current Assets $58.4m $78.1m $34.8m $137.2m
Other Receivables $713.8m $2.4b $499.3m $1.2b
Prepaid Assets $19.4m $16.5m $0 $854.6m
Assets, Current $989.9m
TOTAL CURRENT ASSETS $4.3b $6.9b
Long-term investments, net $3.8m $87.6m $90.5m $90.5m $101.5m $162.3m $302.1m
Property, Plant and Equipment, Net $29.0m $5.6m $3.0m $1.4m $2.7m $5.7m $6.1m $189.8m
Operating Lease, Right-of-Use Asset $37.2m $6.9m $5.6m $4.0m $7.0m $7.2m $4.5m
Other Assets, Noncurrent $212k $195k $255k $319k $101.0m $10.9m
Right-of-use assets $37.2m $6.9m $35.5m $27.6m $49.7m $52.8m $31.2m
Additional Financial Items
Accrued Liabilities, Current $254.9m $313.0m $467.0m $664.0m
Restricted cash $41.5m $0 $2.0m $2.0m $2.0m $2.4m $137.3m $413.6m
Amounts due from related parties $130.7m $542k $17.8m $509k $4.4m $301.2m
Deferred tax assets , net $56.0m $9.8m $40.9m $48.5m $70.8m $61.2m $72.4m $96.5m
Other non-current assets $212k $1.2m $1.8m $2.3m $737.6m $76.5m
Deferred guarantee income $276.5m $886.9m $229.5m $458.9m
Contingent guarantee liabilities $933.9m $213.6m $617.6m
Payroll and welfare payables $110.6m $48.5m $58.3m $56.1m $81.6m $94.9m $144.1m $210.4m
Amounts due to related parties $84.5m $872k $8.8m $4.5m $566k $11.3m $89.9m $41.2m
Tax payables $422.2m $179.4m $279.4m $409.1m $632.8m $568.8m $687.0m $1.1b
Accrued expenses and other current liabilities $201.0m $158.7m $71.0m $118.8m $572.1m $720.5m $866.4m $874.6m
Lease liabilities, current $23.4m $25.3m
Lease liabilities, non-current $28.2m $4.3m
Ordinary shares value $0 $0 $0 $0 $0 $0 $0 $0
Accumulated Depreciation ($75.8m) ($84.8m) ($102.1m) ($117.6m)
Available For Sale Securities $51k $51k
Buildings And Improvements $0 $1.3b
Capital Lease Obligations $27.5m $48.0m $51.7m $29.6m
Current Accrued Expenses $541.9m $622.9m $781.1m $816.4m
Current Capital Lease Obligation $25.0m $15.6m $23.4m $25.3m
Current Debt And Capital Lease Obligation $25.0m $15.6m $23.4m $180.3m
Current Deferred Liabilities $276.5m $927.0m $229.5m $458.9m
Duefrom Related Parties Current $17.8m $509k $4.4m $301.2m
Dueto Related Parties Current $566k $11.3m $89.9m $288.1m
Gross PPE $122.3m $174.8m $199.3m $1.5b
Invested Capital $1.2b $2.4b $3.1b $5.1b
Investmentin Financial Assets $51k $51k
Investments And Advances $90.5m $101.5m $162.3m $302.1m
Leases $8.1m $8.1m $8.1m $8.1m
Line Of Credit $0 $70.4m
Long Term Capital Lease Obligation $2.5m $48.0m $28.2m $4.3m
Long Term Equity Investment $90.4m $101.4m
Machinery Furniture Equipment $12.3m $13.4m $21.1m $25.1m
Net PPE $46.5m $90.0m $97.2m $1.4b
Net Tangible Assets $1.2b $2.4b $3.1b $4.4b
Non Current Deferred Assets $70.8m $61.2m $72.4m $96.5m
Non Current Deferred Liabilities $0 $40.1m $70.5m $106.9m
Non Current Deferred Taxes Assets $70.8m $61.2m $72.4m $96.5m
Ordinary Shares Number $213.7m $212.1m $213.5m $209.3m
Other Current Liabilities $30.2m $57.5m $228.5m $675.8m
Other Equity Adjustments ($3.1m) ($10.2m) $7.1m $10.9m
Other Non Current Liabilities $933.9m $213.6m $12.9m
Other Payable $269.9m $94.9m $144.1m $210.4m
Other Properties $102.0m $153.3m $178.1m $122.8m
Payables $903.2m $675.0m $921.0m $1.6b
Properties $0 $0 $0 $0
Share Issued $216.1m $216.1m $216.1m $216.1m
Tangible Book Value $1.2b $2.4b $3.1b $4.4b
Treasury Shares Number $2.4m $4.0m $2.6m $6.8m
Working Capital $1.0b $3.1b $2.1b $3.2b
TOTAL NON-CURRENT ASSETS $209.5m $254.9m $1.1b $1.8b
TOTAL NON-CURRENT LIABILITIES $98.7m $640.1m
Total Jiayin Group shareholder's equity ($1.7b) ($741.9m) ($461.6m) $27.9m $1.2b $2.4b $3.1b $4.4b
TOTAL SHAREHOLDERS' EQUITY ($1.7b) ($741.6m) ($463.8m) $25.7m $1.2b $2.4b $3.1b $4.4b
Total Capitalization $1.2b $2.4b $3.1b $4.9b
Total Debt $27.5m $48.0m $51.7m $700.6m
Total Tax Payable $632.8m $568.8m $687.0m $1.1b
Assets $801.9m $100.7m $80.5m $152.4m $438.0m $795.0m $741.2m $1.3b
TOTAL ASSETS $801.9m $701.1m $525.4m $971.4m $3.0b $5.6b $5.4b $8.8b
LIABILITIES AND EQUITY
Current liabilities:
Operating Lease, Liability, Current $2.7m $3.3m $16.9m $25.0m $15.6m $3.6m
Operating Lease, Liability, Noncurrent $32.5m $1.9m $18.3m $2.5m $32.4m $614k
Long-term Debt, Excluding Current Maturities $73.8m
Long-term Debt, Current Maturities $84.6m
Long-term Debt, Excluding Current Maturities $73.8m
Current Deferred Revenue $276.5m $886.9m $229.5m $458.9m
Payables And Accrued Expenses $1.4b $1.3b $1.7b $2.4b
Liabilities, Current $526.9m
TOTAL CURRENT LIABILITIES $2.2b $3.7b
Deferred Income Tax Liabilities, Net $15.3m
Other Liabilities, Noncurrent $1.8m
Deferred tax liabilities $70.5m $106.9m
Current Deferred Taxes Liabilities $0 $40.1m $70.5m
Long Term Debt And Capital Lease Obligation $2.5m $48.0m $28.2m $520.3m
Non Current Deferred Taxes Liabilities $70.5m $106.9m
Deferred Tax Liabilities, Net $106.9m
Liabilities $2.5b $207.2m $151.6m $148.4m $258.0m $459.8m $312.7m $618.4m
TOTAL LIABILITIES $2.5b $1.4b $989.1m $945.7m $1.8b $3.3b $2.3b $4.3b
Stockholders’ equity:
Retained Earnings (Accumulated Deficit) ($2.0b) ($218.3m) ($194.2m) ($124.7m) $55.8m $214.9m $307.1m $497.7m
Accumulated Other Comprehensive Income (Loss), Net of Tax $67k ($2.0m) ($2.8m) ($452k) ($1.4m) $973k $1.6m
Additional Paid in Capital, Common Stock $395.5m $111.7m $125.4m $131.9m $126.2m $127.0m $124.6m $161.7m
Treasury stock (2,621,816 and 6,781,816 shares as of December 31, 2024 and December 31, 2025, respectively) ($9.3m) ($35.4m) ($28.9m) ($189.7m)
Additional paid-in capital $395.5m $777.4m $818.0m $840.6m $870.6m $901.9m $909.6m $1.1b
Accumulated other comprehensive income $469k ($12.8m) ($18.0m) ($3.1m) ($10.2m) $7.1m $10.9m
Capital Stock $0 $0 $0 $0
Gains Losses Not Affecting Retained Earnings ($3.1m) ($10.2m) $7.1m $10.9m
Treasury Stock $9.3m $35.4m $28.9m $189.7m
Stockholders' Equity Attributable to Parent ($1.7b) ($106.6m) ($70.7m) $4.4m $180.2m $335.5m $428.7m $633.9m
Stockholders' Equity Attributable to Noncontrolling Interest $37k ($328k) ($332k) ($229k) ($236k) ($227k) ($223k)
Noncontrolling interests $255k ($2.1m) ($2.1m) ($1.6m) ($1.7m) ($1.7m) ($1.6m)
Minority Interest ($1.6m) ($1.7m) ($1.7m) ($1.6m)
Total Equity Gross Minority Interest $1.2b $2.4b $3.1b $4.4b
Total Non Current Liabilities Net Minority Interest $2.5m $981.9m $98.7m $640.1m
Liabilities and Equity $801.9m $100.7m $80.5m $152.4m $438.0m $795.0m $741.2m $1.3b
TOTAL LIABILITIES AND EQUITY $801.9m $701.1m $525.4m $971.4m $3.0b $5.6b $5.4b $8.8b

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