| Earnings per share |
16. Earnings per share The following table sets forth the computation of basic earnings per share for the years ended December 31, 2023, 2024 and 2025: | | | | | | | | | | | | | | | | | | | For the years ended December 31, | | | 2023 | | 2024 | | 2025 | | | RMB | | RMB | | RMB | | RMB | | RMB | | US$ | | RMB | | US$ | | | Class A | | Class B | | Class A | | Class B | | Class A | | Class A | | Class B | | Class B | Earnings per share – basic: | | | | | | | | | | | | | | | | | Numerator: | | | | | | | | | | | | | | | | | Allocation of net income attributable to High Templar Tech Limited for basic computation | | 27,698,446 | | 11,435,093 | | 59,881,000 | | 31,850,395 | | 431,112,989 | | 61,648,338 | | 277,514,407 | | 39,684,032 | Millions of Shares (denominator): | | | | | | | | | | | | | | | | | Weighted average number of ordinary share outstanding – basic | | 153.79 | | 63.49 | | 119.37 | | 63.49 | | 98.63 | | 98.63 | | 63.49 | | 63.49 | Denominator used for basic earnings per share | | 153.79 | | 63.49 | | 119.37 | | 63.49 | | 98.63 | | 98.63 | | 63.49 | | 63.49 | Earnings per share – basic | | 0.18 | | 0.18 | | 0.50 | | 0.50 | | 4.37 | | 0.63 | | 4.37 | | 0.63 |
16. Earnings per share - continued The following table sets forth the computation of diluted earnings per share for the years ended December 31, 2023, 2024 and 2025: | | | | | | | | | | | | | | | | | | | For the years ended December 31, | | | 2023 | | 2024 | | 2025 | | | RMB | | RMB | | RMB | | RMB | | RMB | | US$ | | RMB | | US$ | | | Class A | | Class B | | Class A | | Class B | | Class A | | Class A | | Class B | | Class B | Earnings per share – diluted: | | | | | | | | | | | | | | | | | Numerator: | | | | | | | | | | | | | | | | | Allocation of net income attributable to HTT for diluted computation | | 27,952,696 | | 11,180,843 | | 60,715,780 | | 31,015,615 | | 439,063,867 | | 62,785,298 | | 269,563,529 | | 38,547,072 | Reallocation of net income attributable to HTT as a result of conversion of Class B to Class A shares | | 11,180,843 | | — | | 31,015,615 | | — | | 269,563,529 | | 38,547,072 | | — | | — | Allocation of net income attributable to HTT | | 39,133,539 | | 11,180,843 | | 91,731,395 | | 31,015,615 | | 708,627,396 | | 101,332,370 | | 269,563,529 | | 38,547,072 | Millions of Shares (denominator): | | | | | | | | | | | | | | | | | Weighted average number of ordinary share outstanding – basic | | 153.79 | | 63.49 | | 119.37 | | 63.49 | | 98.63 | | 98.63 | | 63.49 | | 63.49 | Conversion of Class B to Class A ordinary shares | | 63.49 | | — | | 63.49 | | — | | 63.49 | | 63.49 | | — | | — | Adjustments for dilutive share options | | 4.94 | | — | | 4.92 | | — | | 4.79 | | 4.79 | | — | | — | Denominator used for diluted earnings per share | | 222.22 | | 63.49 | | 187.78 | | 63.49 | | 166.91 | | 166.91 | | 63.49 | | 63.49 | Earnings per share – diluted | | 0.18 | | 0.18 | | 0.49 | | 0.49 | | 4.25 | | 0.61 | | 4.25 | | 0.61 |
The following table sets forth the computation of basic and diluted earnings per ADS for the years ended December 31, 2023, 2024 and 2025: | | | | | | | | | | | For the years ended December 31, | | | 2023 | | 2024 | | 2025 | | | RMB | | RMB | | RMB | | US$ | | | Class A | | Class A | | Class A | | Class A | Earnings per share – ADS: | | | | | | | | | Denominator used for earnings per ADS – basic | | 153.79 | | 119.37 | | 98.63 | | 98.63 | Denominator used for earnings per ADS – diluted | | 158.73 | | 124.29 | | 103.42 | | 103.42 | Earnings per ADS – basic | | 0.18 | | 0.50 | | 4.37 | | 0.63 | Earnings per ADS – diluted | | 0.18 | | 0.49 | | 4.25 | | 0.61 |
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