Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 5)

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 5)
12 Months Ended 14 Months Ended
May. 20, 2015
CNY (¥)
Mar. 31, 2015
USD ($)
Mar. 31, 2015
CNY (¥)
Mar. 31, 2014
CNY (¥)
Mar. 31, 2013
CNY (¥)
May. 19, 2015
Mar. 31, 2015
CNY (¥)
Jul. 07, 2009
CNY (¥)
Oct. 27, 2006
CNY (¥)
Assets and liabilities                  
Accounts receivable, net   $ 7,767,389   ¥ 68,353,075     ¥ 48,150,046    
Prepayment and other current assets   3,953,097   15,092,674     24,505,249    
Total current assets   50,484,056   398,092,847     312,950,666    
Equity method investments   5,763,808         35,729,848    
Property and equipment, net   10,117,821   55,814,182     62,720,375    
Other assets   1,917,687   4,524,858     11,887,740    
Total assets   73,438,344   491,236,724     455,244,300    
Accrued expenses and other payables   8,778,097   68,766,143     54,415,425    
Deferred revenues   3,507,458   8,383,327     21,742,735    
Total current liabilities and total liabilities   12,570,074   79,344,852     77,921,892    
Net revenue and net income (loss)                  
Net revenue   56,486,179 ¥ 350,157,824 384,668,378 ¥ 366,675,495        
Net income (loss)   3,719,265 23,055,720 27,276,435 23,207,990        
Cash flows                  
Net cash provided by (used in) operating activities   7,396,714 45,852,235 37,343,760 67,777,743        
Net cash used in investing activities   (8,510,959) (52,759,443) (13,959,185) (7,966,826)        
Net cash used in financing activities   $ (10,269,513) (63,660,710) (700,409) (26,574,151)        
VIE                  
Assets and liabilities                  
Cash       33,698,280     18,397,974    
Accounts receivable, net       19,564,392     23,145,899    
Prepayment and other current assets       1,455,916     5,228,560    
Amounts due from related parties       3,815,811     25,159    
Total current assets       58,534,399     46,797,592    
Equity method investments       0     35,729,848    
Property and equipment, net       894,182     562,021    
Other assets       0     8,171,895    
Total assets       59,428,581     91,261,356    
Accrued expenses and other payables       14,280,824     15,011,489    
Amounts due to related parties       9,708,450     19,436,997    
Deferred revenues       1,308,993     731,490    
Total current liabilities and total liabilities       25,298,267     35,179,976    
Net revenue and net income (loss)                  
Net revenue     154,454,044 100,204,186 24,960,260        
Net income (loss)     21,951,065 13,224,130 (10,495,582)        
Cash flows                  
Net cash provided by (used in) operating activities     22,655,696 21,829,320 (13,227,174)        
Net cash used in investing activities     ¥ (37,956,001) (249,904) (1,128,140)        
Assets pledged or collateralized             0    
VIE                  
Variable Interest Entity                  
Legal ownership interest (as a percent)           0.00%      
Consideration/proceeds for transferring VIE to ATA Learning and Zhongxiao Zhixing ¥ 10,000,000                
Percentage of equity interest that can be acquired as per exclusive purchase option   100.00% 100.00%            
VIE | Technical support agreement and strategic consulting service agreement                  
Variable Interest Entity                  
Amount billed     ¥ 18,000,000 8,000,000 12,600,000        
Amount collected       ¥ 0 ¥ 12,600,000   8,000,000    
VIE | Technical support agreement                  
Variable Interest Entity                  
Term of agreement   10 years 10 years            
Remaining term of agreement   1 year 7 months 6 days 1 year 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            
VIE | Strategic consulting service agreement                  
Variable Interest Entity                  
Term of agreement   20 years 20 years            
Remaining term of agreement   11 years 7 months 6 days 11 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            
VIE | Call option and cooperation agreement                  
Variable Interest Entity                  
Notice period prior to expiration of agreement   30 days 30 days            
VIE | Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang                  
Variable Interest Entity                  
Equity investment by co-founders in Variable Interest Entity             10,000,000    
VIE | Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang | Loan agreements                  
Variable Interest Entity                  
Interest free loans to VIE's equity holders for the sole purpose of investing in VIE as VIE's registered capital             ¥ 10,000,000    
Term of agreement   10 years 10 years            
VIE | Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang | Loan on October 27, 2006                  
Variable Interest Entity                  
Interest free loans to VIE's equity holders for the sole purpose of investing in VIE as VIE's registered capital                 ¥ 1,000,000
VIE | Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang | Loan on July 7, 2009                  
Variable Interest Entity                  
Interest free loans to VIE's equity holders for the sole purpose of investing in VIE as VIE's registered capital               ¥ 9,000,000  
VIE | Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang | Equity pledge agreement                  
Variable Interest Entity                  
Remaining term of agreement   11 years 7 months 6 days 11 years 7 months 6 days