v3.20.1
Consolidated Statements of Comprehensive Income (Loss)
9 Months Ended 12 Months Ended
Dec. 31, 2017
CNY (¥)
¥ / shares
Dec. 31, 2019
CNY (¥)
¥ / shares
Dec. 31, 2019
USD ($)
$ / shares
Dec. 31, 2018
CNY (¥)
¥ / shares
Income Statement [Abstract]        
Net revenues ¥ 5,185,822 ¥ 97,770,167 $ 14,043,806 ¥ 1,338,592
Cost of revenues 3,785,865 61,914,502 8,893,462 4,251,451
Gross profit (loss) 1,399,957 35,855,665 5,150,344 (2,912,859)
Operating expenses:        
Research and development 15,415,780 11,817,255 1,697,442 19,594,484
Sales and marketing 4,539,473 34,112,212 4,899,913 5,570,169
General and administrative 40,132,709 81,923,516 11,767,577 43,507,856
Impairment loss of intangible assets and other non-current assets   8,932,439 1,283,065  
Provision for loan receivable and other receivables   17,430,825 2,503,781  
Total operating expenses 60,087,962 154,216,247 22,151,778 68,672,509
Other operating income, net   588,147 84,482 3,793,418
Loss from continuing operations (58,688,005) (117,772,435) (16,916,952) (67,791,950)
Other income (loss):        
Share of losses of equity method investments (1,395,234) (7,850) (1,128)  
Impairment loss of long-term investments (15,216,510) (26,814,507) (3,851,663) (6,380,802)
Change in fair value of long-term investment       2,750,000
Interest income, net of interest expenses 608,405 3,281,701 471,387 2,409,090
Foreign currency exchange gains (losses), net (221,605) 51,476 7,394 960,188
Total other loss, net (16,224,944) (23,489,180) (3,374,010) (261,524)
Loss from continuing operations before income taxes (74,912,949) (141,261,615) (20,290,962) (68,053,474)
Income tax benefit (2,109,096) (7,149,119) (1,026,907)  
Loss from continuing operations, net of income taxes (72,803,853) (134,112,496) (19,264,055) (68,053,474)
Discontinued operations:        
Income (loss) from operations of discontinued operations, net of income taxes 100,640,933     (18,950,969)
Gain from disposal of discontinued operations, net of income taxes   4,894,197 703,007 937,605,948
Income from discontinued operations, net of income taxes 100,640,933 4,894,197 703,007 918,654,979
Net income (loss) 27,837,080 (129,218,299) (18,561,048) 850,601,505
Net loss attributable to redeemable non-controlling interests from continuing operations (1,444,363) (2,820,682) (405,166) (3,181,199)
Net loss attributable to non-redeemable non-controlling interests from continuing operations   (4,143,628) (595,195) (1,132,602)
Net loss attributable to non-redeemable non-controlling interests from discontinued operations (352,101)     (10,608)
Net income (loss) attributable to ATA Creativity Global 29,633,544 (122,253,989) (17,560,687) 854,925,914
Net loss from continuing operations attributable to ATA Creativity Global (71,359,490) (127,148,186) (18,263,694) (63,739,673)
Net income from discontinued operations attributable to ATA Creativity Global 100,993,034 4,894,197 703,007 918,665,587
Other comprehensive income (loss):        
Foreign currency translation adjustment, net of nil income tax (2,335,054) 810,197 116,378 (11,437,409)
Reclassification adjustment for loss on available-for-sale investment included in net income, net of nil income tax 553,870      
Total other comprehensive income (loss) (1,781,184) 810,197 116,378 (11,437,409)
Comprehensive income (loss) 26,055,896 (128,408,102) (18,444,670) 839,164,096
Comprehensive loss attributable to redeemable non-controlling interests from continuing operations (1,444,363) (2,820,682) (405,166) (3,181,199)
Comprehensive loss attributable to non-redeemable non-controlling interests from continuing operations   (4,143,628) (595,195) (1,132,602)
Comprehensive loss attributable to non- redeemable non-controlling interests from discontinued operations (352,101)     (10,608)
Comprehensive income (loss) attributable to ATA Creativity Global ¥ 27,852,360 ¥ (121,443,792) $ (17,444,309) ¥ 843,488,505
Basic and diluted earnings (losses) per common share attributable to ATA Creativity Global | (per share) ¥ 0.48 ¥ (2.52) $ (0.36) ¥ 18.25
Basic and diluted losses from continuing operations per common share attributable to ATA Creativity Global | (per share) (1.72) (2.62) (0.37) (1.81)
Basic and diluted earnings from discontinued operations per common share attributable to ATA Creativity Global | (per share) ¥ 2.20 ¥ 0.10 $ 0.01 ¥ 20.06

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