v3.8.0.1
Consolidated Balance Sheets
Dec. 31, 2017
USD ($)
Dec. 31, 2017
CNY (¥)
Mar. 31, 2017
CNY (¥)
Current assets:      
Cash and cash equivalents $ 39,360,457 ¥ 256,090,942 ¥ 222,448,413
Accounts receivable, net 15,385,861 100,105,027 56,161,255
Receivable due from shareholder     10,000,000
Prepaid expenses and other current assets 1,632,331 10,620,434 7,335,824
Total current assets 56,378,649 366,816,403 295,945,492
Long-term investments 11,545,994 75,121,700 88,891,687
Property and equipment, net 8,063,090 52,460,885 51,868,914
Goodwill 4,919,697 32,009,025 32,523,983
Intangible assets, net 3,947,549 25,683,937 11,326,513
Restricted cash     30,000,000
Deferred income tax assets 324,434 2,110,862 3,388,760
Other assets 2,188,447 14,238,695 5,894,767
Total assets 87,367,860 568,441,507 519,840,116
Current liabilities:      
Short-term loan     3,449,650
Accrued expenses and other payables 20,128,333 130,960,979 89,358,847
Deferred revenues 1,660,691 10,804,951 10,221,897
Total current liabilities 21,789,024 141,765,930 103,030,394
Deferred revenues 281,446 1,831,173 1,731,622
Deferred income tax liabilities 3,503,950 22,797,747 22,620,872
Other non-current liabilities 102,923 669,647  
Total liabilities 25,677,343 167,064,497 127,382,888
Mezzanine equity-redeemable non-controlling interests 5,579,865 36,304,276  
Shareholders' equity:      
Common shares: Par value USD 0.01, authorized: 500,000,000 shares, Issued: 49,068,082 and 49,007,244 shares as of March 31, 2017 and December 31, 2017, respectively, Outstanding: 45,782,724 and 45,796,886 shares as of March 31, 2017 and December 31, 2017, respectively 543,300 3,534,871 3,533,912
Treasury shares-585,358 common shares as of March 31, 2017 and December 31, 2017, at cost (4,263,110) (27,737,073) (27,737,073)
Additional paid-in capital 59,926,178 389,897,690 402,631,430
Accumulated other comprehensive loss (4,126,917) (26,850,955) (25,069,771)
Retained earnings 3,978,437 25,884,905 38,018,802
Total shareholders' equity attributable to ATA Inc. 56,057,888 364,729,438 391,377,300
Non-redeemable non-controlling interests 52,764 343,296 1,079,928
Total shareholders' equity 56,110,652 365,072,734 392,457,228
Commitments and contingencies
Total liabilities, mezzanine equity and shareholders' equity $ 87,367,860 ¥ 568,441,507 ¥ 519,840,116

Source