v3.26.1
ORGANIZATION, CONSOLIDATION AND PRINCIPAL ACTIVITIES (Tables)
12 Months Ended
Dec. 31, 2025
ORGANIZATION, CONSOLIDATION AND PRINCIPAL ACTIVITIES  
Schedule of subsidiaries and variable interest entities

The Company’s principal subsidiaries, the VIE and VIE’s subsidiary as of December 31, 2025 are as follows:

Percentage of

equity interest

Date of

Place of

attributable to

Name

  ​ ​ ​

establishment

  ​ ​ ​

establishment

  ​ ​ ​

the Company

  ​ ​ ​

Principal activities

Subsidiaries

iHuman Online Limited (“iHuman Online”)

October 2, 2019

Hong Kong

100

% 

Investment holding and operation of online applications

Hongen Perfect Future (Tianjin) Investment Co., Ltd. (“Hongen Investment”, or the “WFOE”)

November 11, 2019

Chinese mainland

100

% 

Management and technical consulting

Hongen Perfect (Beijing) Education Technology Development Co., Ltd.

May 19, 2020

Chinese mainland

100

% 

Research and development

Variable interest entity

Tianjin Hongen Perfect Future Education Technology Co., Ltd. (“Tianjin Hongen”, or the “VIE”)

March 30, 2016

Chinese mainland

N/A*

Operation of online applications

Subsidiary of the VIE

Beijing Jinhongen Education Technology Co., Ltd. (“Beijing Jinhongen”)

September 4, 2019

Chinese mainland

N/A*

Offering of products and other services

* These entities are controlled by the Company pursuant to the contractual arrangements disclosed below.

Schedule of VIE and its subsidiaries' financial statements

The table sets forth the assets and liabilities of the VIE and VIE’s subsidiaries included in the Group’s consolidated balance sheets:

As of December 31, 

2024

2025

2025

  ​ ​ ​

RMB

  ​ ​ ​

RMB

  ​ ​ ​

US$

(in thousands)

ASSETS

 

  ​

 

  ​

 

  ​

Current assets

 

  ​

 

  ​

 

  ​

Cash and cash equivalents

 

698,463

781,825

111,799

Short-term investments

30,900

Accounts receivable, net of allowance of RMB5,565 and RMB554 (US$79) as of December 31, 2024 and 2025, respectively

 

48,375

43,985

6,290

Inventories, net

 

23,957

21,808

3,119

Amounts due from related parties (including amounts due from Group entities of RMB171,522 and RMB188,904 (US$27,013) as of December 31, 2024 and 2025, respectively)

172,992

192,673

27,552

Prepayments and other current assets

 

81,395

68,424

9,785

Total current assets

 

1,056,082

1,108,715

158,545

Noncurrent assets

 

Property and equipment, net

 

3,298

2,468

353

Intangible assets, net

 

15,269

16,552

2,367

Operating lease right‑of‑use assets

 

14,885

11,372

1,626

Long-term investment

26,333

26,333

3,766

Other non‑current assets

 

21,345

11,242

1,608

Total noncurrent assets

 

81,130

67,967

9,720

Total assets

 

1,137,212

1,176,682

168,265

LIABILITIES

 

Current liabilities

 

Accounts payable

 

26,632

24,706

3,533

Deferred revenue and customer advances

 

280,705

218,375

31,227

Amounts due to related parties (including amounts due to Group entities of RMB403 and RMB1,639 (US$234) as of December 31, 2024 and 2025, respectively)

 

1,965

2,574

368

Accrued expenses and other current liabilities

 

100,213

91,935

13,147

Current operating lease liabilities

 

3,661

2,166

310

Total current liabilities

 

413,176

339,756

48,585

Noncurrent liabilities

 

Non‑current operating lease liabilities

 

11,252

9,208

1,317

Total noncurrent liabilities

 

11,252

9,208

1,317

Total liabilities

 

424,428

348,964

49,902

The table sets forth the results of operations of the VIE and VIE’s subsidiaries included in the Group’s consolidated statements of comprehensive income for the years ended December 31, 2023, 2024 and 2025, respectively:

For the year ended December 31, 

2023

2024

2025

2025

  ​ ​ ​

RMB

  ​ ​ ​

RMB

  ​ ​ ​

RMB

  ​ ​ ​

US$

(in thousands)

Revenues

1,010,418

895,193

772,996

110,537

Net income

 

258,999

149,122

114,314

16,347

The table sets forth the cash flows of the VIE and VIE’s subsidiaries included in the Group’s consolidated statements of cash flows for the years ended December 31, 2023, 2024 and 2025, respectively:

For the year ended December 31, 

2023

2024

2025

2025

  ​ ​ ​

RMB

  ​ ​ ​

RMB

  ​ ​ ​

RMB

  ​ ​ ​

US$

(in thousands)

Net cash provided by operating activities

215,169

64,861

67,167

9,605

Net cash provided by (used in) investing activities

 

18,960

(48,718)

16,195

2,316

Net cash used in financing activities

 

(57,430)

Net change in cash and cash equivalents

 

234,129

(41,287)

83,362

11,921