SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
12 Months Ended |
Mar. 31, 2016 |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
|
Schedule of test monitoring costs and royalty fees |
|
|
Year Ended March 31,
|
|
|
|
2014
|
|
2015
|
|
2016
|
|
|
|
RMB
|
|
RMB
|
|
RMB
|
|
|
|
|
|
|
|
|
|
Test monitoring costs
|
|
124,427,159
|
|
113,042,449
|
|
142,116,286
|
|
Royalty fees
|
|
14,850,125
|
|
4,991,524
|
|
4,823,101
|
|
|
Schedule of useful lives of property and equipment |
Building
|
|
30 years
|
Computer equipment
|
|
3 to 5 years
|
Furniture, fixtures and office equipment
|
|
5 years
|
Software
|
|
3 to 5 years
|
Motor vehicles
|
|
5 years
|
Leasehold improvements
|
|
The shorter of lease terms and estimated useful lives
|
|
Schedule of allocation of recognized employee benefit expenses |
|
|
Year Ended March 31,
|
|
|
|
2014
|
|
2015
|
|
2016
|
|
|
|
RMB
|
|
RMB
|
|
RMB
|
|
Cost of revenues
|
|
5,375,566
|
|
5,597,846
|
|
6,334,414
|
|
Research and development
|
|
4,960,632
|
|
5,563,607
|
|
5,810,237
|
|
Sales and marketing
|
|
3,511,656
|
|
4,045,878
|
|
4,169,401
|
|
General and administrative
|
|
2,568,027
|
|
2,870,561
|
|
2,583,837
|
|
|
|
|
|
|
|
|
|
Total expense due to employee benefit plans
|
|
16,415,881
|
|
18,077,892
|
|
18,897,889
|
|
|
|
|
|
|
|
|
|
|
Schedule of assets and liabilities and the net revenue and net income (loss) and cash flows of ATA Online |
|
|
March 31, 2015
|
|
|
|
RMB
|
|
|
|
|
|
Cash
|
|
18,397,974
|
|
Accounts receivable, net
|
|
23,145,899
|
|
Prepayment and other current assets
|
|
5,228,560
|
|
Amounts due from related parties
|
|
25,159
|
|
|
|
|
|
Total current assets
|
|
46,797,592
|
|
Equity method investments
|
|
35,729,848
|
|
Property and equipment, net
|
|
562,021
|
|
Other assets
|
|
8,171,895
|
|
|
|
|
|
Total assets
|
|
91,261,356
|
|
|
|
|
|
|
|
|
|
Accrued expenses and other payables
|
|
15,011,489
|
|
Amounts due to related parties
|
|
19,436,997
|
|
Deferred revenue
|
|
731,490
|
|
|
|
|
|
Total current liabilities and total liabilities
|
|
35,179,976
|
|
|
|
|
|
|
|
Year ended March 31,
|
|
|
|
2014
|
|
2015
|
|
|
|
RMB
|
|
RMB
|
|
|
|
|
|
|
|
Net revenue
|
|
100,204,186
|
|
154,454,044
|
|
Net income
|
|
13,224,130
|
|
21,951,065
|
|
|
|
Year ended March 31,
|
|
|
|
2014
|
|
2015
|
|
|
|
RMB
|
|
RMB
|
|
Net cash provided by operating activities
|
|
21,829,320
|
|
22,655,696
|
|
Net cash used in investing activities
|
|
(249,904
|
)
|
(37,956,001
|
)
|
Net cash used in financing activities
|
|
—
|
|
—
|
|
|