iHuman Inc.

IHdata completeness 88%6 fiscal years on file

Data notes: no data for concept 'totalDebt'; no data for concept 'interestExpense'

The thesis, from the filings

iHuman Inc. earns about 9% on equity, barely covering its ~9% cost of capital, with a roughly flat share count. The estimate methods put fair value between $0.53 and $0.99 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2021FY 2022FY 2023FY 2024FY 2025
Revenue$148.2M1$142.9M2$143.4M3$126.3M4$115.4M5
Net income−$5.81M6$15.9M7$25.5M8$13.5M9$13.6M10
Operating cash flow$6M11$27.3M12$24.2M13$8.02M14$7.34M15
Capital expenditure$5.07M16$955,00017$917,00018$1.02M19$701,00020
Free cash flow (derived)$930,00011$26.4M12$23.3M13$7M14$6.64M15
Total debt
Cash & equivalents$134.2M21$152.2M22$171M23$153.9M24$164.6M25
Diluted shares266.6M270.2M273.8M271.2M267.6M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$5.32
your share of equity
Profit it earned you last year
$0.51
Free cash flow it threw off
$0.25
Debt you’d be carrying

10 shares is a claim on $5.32 of net worth that earned you $0.51 and generated $0.25 of cash last year.

iii. Is this a good business?
Moat signal · return on equity
9% avg · 5y
FY21 -6%FY22 14%FY23 19%FY24 10%FY25 10%

It earned about 9% on equity against a ~9% cost of capital — roughly what it costs to fund the business, so the numbers show no clear edge.

seeing a moat in the numbers →
Management signal · capital allocation
+0% shares · 5y

Share count is roughly flat over 5 years — little dilution, little buyback.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 3 estimate methods that apply put fair value between $0.53 and $0.99 a share. They rest on different assumptions, so where they diverge is the story; the Graham Number is a stricter floor, not a target.

DCF · Growth Exit 10Y
$0.96
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth0.0%
  • fcfBase$7M
DCF · Growth Exit 5Y
$0.99
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth0.0%
  • fcfBase$7M
Earnings Power Value
$0.53
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$13.6M
  • growthAssumed0.0%
Graham Number
$0.77
assumptions (1)
  • grahamMultiplier2250.0%

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years0.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $0.99
The three cases
Bear0.0%$0.99
Base0.0%$0.99
Bull5.0%$1.08

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 0.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 20-F · period ending 2021-12-31 · accession 0001104659-22-053581 (RevenueFromContractWithCustomerExcludingAssessedTax)
  2. 20-F · period ending 2022-12-31 · accession 0001104659-23-049598 (RevenueFromContractWithCustomerExcludingAssessedTax)
  3. 20-F · period ending 2023-12-31 · accession 0001104659-24-051629 (RevenueFromContractWithCustomerExcludingAssessedTax)
  4. 20-F · period ending 2024-12-31 · accession 0001410578-25-000944 (RevenueFromContractWithCustomerExcludingAssessedTax)
  5. 20-F · period ending 2025-12-31 · accession 0001104659-26-048541 (RevenueFromContractWithCustomerExcludingAssessedTax)
  6. 20-F · period ending 2021-12-31 · accession 0001104659-22-053581 (NetIncomeLoss)
  7. 20-F · period ending 2022-12-31 · accession 0001104659-23-049598 (NetIncomeLoss)
  8. 20-F · period ending 2023-12-31 · accession 0001104659-24-051629 (NetIncomeLoss)
  9. 20-F · period ending 2024-12-31 · accession 0001410578-25-000944 (NetIncomeLoss)
  10. 20-F · period ending 2025-12-31 · accession 0001104659-26-048541 (NetIncomeLoss)
  11. 20-F · period ending 2021-12-31 · accession 0001104659-22-053581 (NetCashProvidedByUsedInOperatingActivities)
  12. 20-F · period ending 2022-12-31 · accession 0001104659-23-049598 (NetCashProvidedByUsedInOperatingActivities)
  13. 20-F · period ending 2023-12-31 · accession 0001104659-24-051629 (NetCashProvidedByUsedInOperatingActivities)
  14. 20-F · period ending 2024-12-31 · accession 0001410578-25-000944 (NetCashProvidedByUsedInOperatingActivities)
  15. 20-F · period ending 2025-12-31 · accession 0001104659-26-048541 (NetCashProvidedByUsedInOperatingActivities)
  16. 20-F · period ending 2021-12-31 · accession 0001104659-22-053581 (PaymentsToAcquireProductiveAssets)
  17. 20-F · period ending 2022-12-31 · accession 0001104659-23-049598 (PaymentsToAcquireProductiveAssets)
  18. 20-F · period ending 2023-12-31 · accession 0001104659-24-051629 (PaymentsToAcquireProductiveAssets)
  19. 20-F · period ending 2024-12-31 · accession 0001410578-25-000944 (PaymentsToAcquireProductiveAssets)
  20. 20-F · period ending 2025-12-31 · accession 0001104659-26-048541 (PaymentsToAcquireProductiveAssets)
  21. 20-F · period ending 2021-12-31 · accession 0001104659-22-053581 (CashAndCashEquivalentsAtCarryingValue)
  22. 20-F · period ending 2022-12-31 · accession 0001104659-23-049598 (CashAndCashEquivalentsAtCarryingValue)
  23. 20-F · period ending 2023-12-31 · accession 0001104659-24-051629 (CashAndCashEquivalentsAtCarryingValue)
  24. 20-F · period ending 2024-12-31 · accession 0001410578-25-000944 (CashAndCashEquivalentsAtCarryingValue)
  25. 20-F · period ending 2025-12-31 · accession 0001104659-26-048541 (CashAndCashEquivalentsAtCarryingValue)