SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 5)
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12 Months Ended | 12 Months Ended | 12 Months Ended | 12 Months Ended | ||||||||||||||||||
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Mar. 31, 2014
USD ($)
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Mar. 31, 2014
CNY
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Mar. 31, 2013
CNY
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Mar. 31, 2012
CNY
|
Mar. 31, 2014
ATA Online
CNY
|
Mar. 31, 2013
ATA Online
CNY
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Mar. 31, 2012
ATA Online
CNY
|
Mar. 31, 2014
Mr. Kevin Xiaofeng Ma
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Mar. 31, 2014
ATA Online
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Mar. 31, 2014
ATA Online
Loan on October 27, 2006
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Mar. 31, 2014
ATA Online
Loan on July 7, 2009
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Mar. 31, 2014
ATA Online
Technical support agreement and strategic consulting service agreement
CNY
|
Mar. 31, 2013
ATA Online
Technical support agreement and strategic consulting service agreement
CNY
|
Mar. 31, 2012
ATA Online
Technical support agreement and strategic consulting service agreement
CNY
|
Mar. 31, 2014
ATA Online
Technical support agreement
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Mar. 31, 2014
ATA Online
Strategic consulting service agreement
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Mar. 31, 2014
ATA Online
Call option and cooperation agreement
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Mar. 31, 2014
ATA Online
Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang
CNY
|
Mar. 31, 2014
ATA Online
Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang
Loan agreements
CNY
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Oct. 27, 2006
ATA Online
Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang
Loan on October 27, 2006
CNY
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Jul. 07, 2009
ATA Online
Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang
Loan on July 7, 2009
CNY
|
Mar. 31, 2014
ATA Online
Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang
Equity pledge agreement
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Variable Interest Entity | ||||||||||||||||||||||
Legal ownership interest (as a percent) | 0.00% | |||||||||||||||||||||
Equity investment by co-founders in Variable Interest Entity | 10,000,000 | |||||||||||||||||||||
Percentage of equity interest that can be acquired as per exclusive purchase option | 100.00% | |||||||||||||||||||||
Interest free loans to VIE's equity holders for the sole purpose of investing in VIE | 10,000,000 | 1,000,000 | 9,000,000 | |||||||||||||||||||
Term of agreement | 10 years | 20 years | 10 years | |||||||||||||||||||
Remaining term of agreement | 2 years 7 months 6 days | 5 years 3 months 18 days | 2 years 7 months 6 days | 12 years 7 months 6 days | 12 years 7 months 6 days | |||||||||||||||||
Automatic renewal term of the agreement | 1 year | 1 year | ||||||||||||||||||||
Notice period prior to expiration of agreement | 30 days | 30 days | 30 days | |||||||||||||||||||
Amount billed | 8,000,000 | 12,600,000 | 0 | |||||||||||||||||||
Amount collected | 0 | 12,600,000 | 0 | |||||||||||||||||||
Percentage of total common shares issued and outstanding held | 11.30% | |||||||||||||||||||||
Assets and liabilities | ||||||||||||||||||||||
Cash | 33,698,280 | 12,118,865 | ||||||||||||||||||||
Accounts receivable, net | 10,995,604 | 68,353,075 | 51,114,718 | 19,564,392 | 11,441,392 | |||||||||||||||||
Prepayment and other current assets | 2,427,880 | 15,092,674 | 13,625,663 | 1,455,916 | 3,395,536 | |||||||||||||||||
Amounts due from related parties | 3,815,811 | 29,562 | ||||||||||||||||||||
Total current assets | 64,039,130 | 398,092,847 | 354,770,096 | 58,534,399 | 26,985,355 | |||||||||||||||||
Property and equipment, net | 8,978,538 | 55,814,182 | 61,310,690 | 894,182 | 1,277,283 | |||||||||||||||||
Total assets | 79,022,702 | 491,236,724 | 457,818,481 | 59,428,581 | 28,262,638 | |||||||||||||||||
Accrued expenses and other payables | 11,062,052 | 68,766,143 | 72,191,260 | 14,280,824 | 5,058,492 | |||||||||||||||||
Amounts due to related parties | 9,708,450 | 1,804,678 | ||||||||||||||||||||
Deferred revenues | 1,348,582 | 8,383,327 | 7,376,527 | 1,308,993 | 493,284 | |||||||||||||||||
Total liabilities | 12,763,794 | 79,344,852 | 82,270,762 | 25,298,267 | 7,356,454 | |||||||||||||||||
Net revenue and net income (loss) | ||||||||||||||||||||||
Net revenue | 61,879,605 | 384,668,378 | 366,675,495 | 352,085,560 | 100,204,186 | 24,960,260 | 49,782,361 | |||||||||||||||
Net income (loss) | 4,387,817 | 27,276,435 | 23,207,990 | 55,841,470 | 13,224,130 | (10,495,582) | 25,782,832 | |||||||||||||||
Cash flows | ||||||||||||||||||||||
Net cash provided by (used in) operating activities | 6,007,296 | 37,343,760 | 67,777,743 | 59,352,866 | 21,829,320 | (13,227,174) | 16,468,040 | |||||||||||||||
Net cash used in investing activities | (2,245,541) | (13,959,185) | (7,966,826) | (5,347,008) | (249,904) | (1,128,140) | (75,285) | |||||||||||||||
Net cash used in financing activities | (112,671) | (700,409) | (26,574,151) | (61,967,086) | (6,255,300) | |||||||||||||||||
Assets pledged or collateralized | 0 |