Financial Position - As of December 31, 2023, cash and cash equivalents totaled RMB1,213.8 million (US$171.0 million), with a year-over-year increase of 15.5% from RMB1,050.0 million in 2022[535]. - As of December 31, 2023, 62.7% of cash and cash equivalents were held in mainland China, with 61.5% denominated in Renminbi[538]. - The company anticipates that current cash and cash equivalents, along with expected cash flows, will be sufficient for working capital and capital expenditures for at least the next 12 months[537]. Operating Activities - Net cash provided by operating activities was RMB172.1 million (US$24.2 million) in 2023, a decrease of 8.7% compared to RMB188.5 million in 2022[536]. - The company reported a working capital surplus for the years ended December 31, 2021, 2022, and 2023, indicating prudent management of working capital[536]. Investing Activities - Net cash used in investing activities was RMB6.5 million (US$0.9 million) in 2023, significantly lower than RMB32.8 million in 2022[545]. - In February 2024, the company acquired intellectual property assets for RMB64.0 million (US$9.0 million), indicating ongoing investment in strategic assets[548]. - Capital expenditures were RMB6.5 million (US$0.9 million) in 2023, down from RMB32.3 million in 2021 and RMB6.6 million in 2022[547]. Financing Activities - Net cash used in financing activities was RMB9.4 million (US$1.3 million) in 2023, primarily for the repurchase of ordinary shares[546]. Revenue and Currency - The company expects future revenues to be primarily denominated in Renminbi, with existing foreign exchange regulations allowing for certain transactions without prior approval[541]. Valuation Metrics - The fair value per ordinary share as of the valuation date is US$0.41[559]. - The risk-free rate used in the valuation is 3.44%[559]. - The expected volatility for the options granted is 71.71%[559]. - The exercise multiple ranges from 2.2 to 2.8[559].

Core Viewpoint - iHuman Inc. reported its financial results for Q4 and fiscal year 2023, highlighting revenue growth and a record increase in monthly active users (MAUs), despite challenges from a declining birth rate in China. The company is focusing on international expansion and product diversification to sustain growth [1]. Q4 2023 Highlights - Revenues for Q4 2023 were RMB250.4 million (US$35.3 million), a decrease from RMB260.7 million in the same period last year [2]. - Gross profit was RMB178.2 million (US$25.1 million), compared to RMB181.0 million in the same period last year [2]. - Operating income decreased to RMB21.9 million (US$3.1 million) from RMB39.1 million in the same period last year [2]. - Net income was RMB33.3 million (US$4.7 million), down from RMB35.4 million in the same period last year [2]. - Average total MAUs reached a record-high of 25.38 million, a year-over-year increase of 14.2% [2]. Fiscal Year 2023 Highlights - Total revenues for fiscal year 2023 were RMB1,018.1 million (US$143.4 million), an increase of 3.3% from RMB985.5 million in fiscal year 2022 [3]. - Gross profit rose to RMB721.3 million (US$101.6 million), up 4.4% from RMB691.2 million in fiscal year 2022 [3]. - Operating income increased to RMB159.9 million (US$22.5 million) from RMB111.6 million in fiscal year 2022 [3]. - Net income for the year was RMB180.9 million (US$25.5 million), compared to RMB109.8 million in fiscal year 2022 [3]. - Average total MAUs for the year were 23.04 million, a year-over-year increase of 16.0% [3]. Strategic Initiatives - The company is expanding its international presence and diversifying its product portfolio in response to the declining birth rate in China [2]. - The acquisition of intellectual property assets related to "Cosmicrew" is expected to generate significant synergies and expand the company's market reach [2]. - iHuman is enhancing its product offerings by integrating online and offline experiences, such as the combination of physical books and a smart reading pen with its digital apps [2]. Financial Position and Shareholder Returns - iHuman announced a special cash dividend of US$0.02 per ordinary share, or US$0.10 per ADS, reflecting confidence in its long-term growth potential [3][4]. - The company reported cash and cash equivalents of RMB1,213.8 million (US$171.0 million) as of December 31, 2023, compared to RMB1,050.0 million as of December 31, 2022 [4].

Financial Performance - Revenues for Q2 2023 were RMB241.0 million (US$33.2 million), a year-over-year increase of 4.5% from RMB230.6 million[2] - Gross profit was RMB170.8 million (US$23.6 million), reflecting a 4.7% increase from RMB163.2 million in the same period last year[6] - Operating income rose to RMB40.9 million (US$5.6 million), marking an 80.8% increase compared to RMB22.6 million in the same period last year[8] - Net income reached RMB42.1 million (US$5.8 million), a significant year-over-year increase of 93.1% from RMB21.8 million[9] - Adjusted net income for the three months ended June 30, 2023, was RMB 44,505,000, compared to RMB 23,822,000 for the same period in 2022, reflecting an increase of 86.7%[27] - The company reported a diluted net income per ADS of RMB 0.77 for the three months ended June 30, 2023, compared to RMB 0.40 for the same period in 2022, an increase of 92.5%[27] User Engagement - Average total MAUs for the quarter were 20.33 million, representing an 11.7% increase from 18.20 million in the same period last year[5] - The number of paying users was 1.31 million, contributing to the overall revenue growth[5] - The company launched new modules in its apps, including "Interactive Art Gallery" and "Chinese Characters in Daily Life," aimed at enhancing user engagement and creativity[3] Expenses and Cost Management - Research and development expenses decreased by 18.9% to RMB63.4 million (US$8.7 million) due to cost optimization efforts[7] Cash and Assets - Cash, cash equivalents, and time deposits increased to RMB1,104.8 million (US$152.4 million) as of June 30, 2023, compared to RMB1,050.0 million at the end of 2022[11] - Total assets increased from RMB 1,333,399,000 as of December 31, 2022, to RMB 1,341,907,000 as of June 30, 2023, reflecting a growth of 0.4%[20] - Total current assets rose from RMB 1,253,791,000 to RMB 1,273,298,000, an increase of 1.5%[20] - Cash and cash equivalents decreased from RMB 1,049,999,000 to RMB 967,472,000, a decline of 7.9%[20] Liabilities and Equity - Total liabilities decreased from RMB 563,947,000 to RMB 463,828,000, a reduction of 17.8%[20] - Total shareholders' equity increased from RMB 769,452,000 to RMB 878,079,000, a growth of 14.2%[21]

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 20-F (Mark One) ☐ REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2022 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 OR ☐ SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 6-K REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934 For the month of April 2023 Commission File Number: 001-39591 iHuman Inc. (Registrant's Name) Floor 8, Building B, No. 1 Wangjing East Road, Chaoyang District, Beijing 100102 People's Republic of China (Address of Principal Executive Offices) Indicate by check mark whether the registrant files or will file annual reports ...

Exhibit 99.1 1 iHuman Inc. Announces Fourth Quarter and Fiscal Year 2022 Unaudited Financial Results BEIJING, China, March 31, 2023 -- iHuman Inc. (NYSE: IH) ("iHuman" or the "Company"), a leading provider of tech-powered, intellectual development products in China, today announced its unaudited financial results for the fourth quarter and fiscal year ended December 31, 2022. Fourth Quarter 2022 Highlights • Revenues reached a record-high of RMB260.7 million (US$37.8 million), compared with RMB237.8 million ...

iHuman Inc. (NYSE:IH) Q1 2021 Results Conference Call June 8, 2021 8:00 AM ET Company Participants Cynthia Tan - Senior IR Director Dr. Peng Dai - Director and Chief Executive Officer Vivian Wang - Director and Chief Financial Officer Conference Call Participants Mark Li - Citi Lauren Zuo - Credit Suisse Betty Zhou - Essence Securities Operator Good morning, and good evening, ladies and gentlemen. Thank you for standing by for iHuman's First Quarter 2021 Earnings Conference Call. At this time, all participa ...