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

Consolidated Statements of Changes in Equity

v3.8.0.1
Consolidated Statements of Changes in Equity
Total shareholders' equity attributable to ATA Inc.
USD ($)
Total shareholders' equity attributable to ATA Inc.
CNY (¥)
Common shares
USD ($)
shares
Common shares
CNY (¥)
shares
Treasury Shares
USD ($)
Treasury Shares
CNY (¥)
Additional paid-in capital
USD ($)
Additional paid-in capital
CNY (¥)
Accumulated other comprehensive loss
USD ($)
Accumulated other comprehensive loss
CNY (¥)
Retained earnings (Accumulated deficit)
USD ($)
Retained earnings (Accumulated deficit)
CNY (¥)
Non-redeemable non-controlling interests
USD ($)
Non-redeemable non-controlling interests
CNY (¥)
USD ($)
shares
CNY (¥)
shares
Balance at Mar. 31, 2015   ¥ 377,322,408   ¥ 3,513,718   ¥ (8,201,045)   ¥ 387,502,800   ¥ (27,176,682)   ¥ 21,683,617       ¥ 377,322,408
Balance (in shares) at Mar. 31, 2015 | shares     45,460,582 45,460,582                        
Increase (Decrease) in Stockholders' Equity                                
Net income (loss)   26,051,187                   26,051,187       26,051,187
Foreign currency translation adjustment, net of nil income tax   2,002,553               2,002,553           2,002,553
Share-based compensation (Note 15)   9,164,822           9,164,822               9,164,822
Issuance of common shares with net-settlement of employee individual income tax   (774,354)   ¥ 16,986       (791,340)               (774,354)
Issuance of common shares with net-settlement of employee individual income tax (in shares) | shares     273,766 273,766                        
Repurchase of common shares (Note 16)   (19,536,028)       (19,536,028)                   (19,536,028)
Balance at Mar. 31, 2016   394,230,588   ¥ 3,530,704   (27,737,073)   395,876,282   (25,174,129)   47,734,804       394,230,588
Balance (in shares) at Mar. 31, 2016 | shares     45,734,348 45,734,348                        
Increase (Decrease) in Stockholders' Equity                                
Net income (loss)   (9,716,002)                   (9,716,002)   ¥ (253,405)   (9,969,407)
Foreign currency translation adjustment, net of nil income tax   658,228               658,228           658,228
Share-based compensation (Note 15)   6,958,403           6,958,403               6,958,403
Issuance of common shares with net-settlement of employee individual income tax   (200,047)   ¥ 3,208       (203,255)               (200,047)
Issuance of common shares with net-settlement of employee individual income tax (in shares) | shares     48,376 48,376                        
Unrealized loss on available-for-sale investment, net of nil income tax (Note 5)   (553,870)               (553,870)           (553,870)
Acquisition of non-redeemable non-controlling interests (Note 23)                           1,333,333   1,333,333
Balance at Mar. 31, 2017   391,377,300   ¥ 3,533,912   (27,737,073)   402,631,430   (25,069,771)   38,018,802   1,079,928   ¥ 392,457,228
Balance (in shares) at Mar. 31, 2017 | shares     45,782,724 45,782,724                     45,782,724 45,782,724
Increase (Decrease) in Stockholders' Equity                                
Net income (loss)   29,633,544                   29,633,544   (352,101)   ¥ 29,281,443
Foreign currency translation adjustment, net of nil income tax   (2,335,054)               (2,335,054)         $ (358,891) (2,335,054)
Reclassification adjustment for loss on available-for-sale investment included in net income, net of nil income tax (Note 5)   553,870               553,870         85,128 553,870
Share-based compensation (Note 15)   15,135,646           15,135,646               15,135,646
Issuance of common shares with net-settlement of employee individual income tax   (188,658)   ¥ 959       (189,617)               (188,658)
Issuance of common shares with net-settlement of employee individual income tax (in shares) | shares     14,162 14,162                        
Acquisition of non-redeemable non-controlling interests (Note 23)                           350,000   350,000
Special cash dividend (Note 17)   (65,698,571)           (27,679,769)       (38,018,802)       (65,698,571)
Disposal of non-redeemable non-controlling interests                           (734,531)   (734,531)
Redeemable non-controlling interests redemption value accretion (Note 14)   (3,748,639)                   (3,748,639)       (3,748,639)
Balance at Dec. 31, 2017 $ 56,057,888 ¥ 364,729,438 $ 543,300 ¥ 3,534,871 $ (4,263,110) ¥ (27,737,073) $ 59,926,178 ¥ 389,897,690 $ (4,126,917) ¥ (26,850,955) $ 3,978,437 ¥ 25,884,905 $ 52,764 ¥ 343,296 $ 56,110,652 ¥ 365,072,734
Balance (in shares) at Dec. 31, 2017 | shares     45,796,886 45,796,886                     45,796,886 45,796,886