NET INCOME (LOSS) PER SHARE

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

NET INCOME (LOSS) PER SHARE

14.NET INCOME (LOSS) PER SHARE

The following table sets forth the computation of basic and diluted net income (loss) per share for the following years:

	For the years ended December 31,
	2020		2021		2022
	US$		US$		US$
Numerator:
Net income (loss) attributable to ordinary shareholders of UP    Fintech		16,064,793		14,690,701		(2,186,441	)
Less:
The dilutive effect arising from the convertible bonds		—		2,900,645		—
Numerator for diluted net income (loss) per ordinary share		16,064,793		11,790,056		(2,186,441	)
Denominator:
Weighted average shares used in calculating net income (loss)   per ordinary share
Basic		2,117,904,025		2,205,186,257		2,295,154,791
Effect of dilutive securities:
Dilutive effect of share options		25,462,481		17,457,965		—
Dilutive effect of restricted shares units		18,865,819		32,613,976		—
Dilutive effect of convertible bonds		—		80,459,006		—
Denominator for diluted net income (loss) per ordinary share		2,162,232,325		2,335,717,204		2,295,154,791
Net income (loss) per ordinary share
Basic		0.01		0.01		(0.00	)
Diluted		0.01		0.01		(0.00	)