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, 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 | |||||||||||||
Unrealized loss on available-for-sale investment, net of nil income tax (Note 4) | (553,870) | (553,870) | (553,870) | |||||||||||||
Share-based compensation | 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 | ||||||||||||||
Acquisition of non-redeemable non-controlling interests | 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 | ||||||||||||||
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) | (2,335,054) | |||||||||||||
Reclassification adjustment for loss on available-for-sale investment included in net income, net of nil income tax (Note 4) | 553,870 | 553,870 | 553,870 | |||||||||||||
Share-based compensation | 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 | ||||||||||||||
Special cash dividend (Note 15) | (65,698,571) | (27,679,769) | (38,018,802) | (65,698,571) | ||||||||||||
Acquisition of non-redeemable non-controlling interests | 350,000 | 350,000 | ||||||||||||||
Disposal of non-redeemable non-controlling interests | (734,531) | (734,531) | ||||||||||||||
Redeemable non-controlling interests redemption value accretion (Note 12) | (3,748,639) | (3,748,639) | (3,748,639) | |||||||||||||
Balance at Dec. 31, 2017 | 364,729,438 | ¥ 3,534,871 | (27,737,073) | 389,897,690 | (26,850,955) | 25,884,905 | 343,296 | ¥ 365,072,734 | ||||||||
Balance (in shares) at Dec. 31, 2017 | shares | 45,796,886 | 45,796,886 | 45,796,886 | 45,796,886 | ||||||||||||
Increase (Decrease) in Stockholders' Equity | ||||||||||||||||
Net income (loss) | 854,925,914 | 854,925,914 | (1,143,210) | ¥ 853,782,704 | ||||||||||||
Foreign currency translation adjustment, net of nil income tax | (11,437,409) | (11,437,409) | $ (1,663,502) | (11,437,409) | ||||||||||||
Share-based compensation | 20,591,899 | 20,591,899 | 20,591,899 | |||||||||||||
Issuance of common shares with net-settlement of employee individual income tax | (1,727,040) | (1,727,040) | (1,727,040) | |||||||||||||
Exercise of share options | 1,433,441 | 1,433,441 | 1,433,441 | |||||||||||||
Special cash dividend (Note 15) | (946,613,862) | (946,613,862) | (946,613,862) | |||||||||||||
Disposal of discontinued operations (Note 21) | (332,688) | (332,688) | ||||||||||||||
Redeemable non-controlling interests redemption value accretion (Note 12) | (6,085,542) | (6,085,542) | (6,085,542) | |||||||||||||
Sale of non-controlling interests (Note 12) | 1,500,000 | 1,500,000 | ||||||||||||||
Balance at Dec. 31, 2018 | $ 40,115,896 | ¥ 275,816,839 | $ 514,126 | ¥ 3,534,871 | $ (4,034,190) | ¥ (27,737,073) | $ 59,660,532 | ¥ 410,195,990 | $ (5,568,812) | ¥ (38,288,364) | $ (10,455,760) | ¥ (71,888,585) | $ 53,436 | ¥ 367,398 | $ 40,169,332 | ¥ 276,184,237 |
Balance (in shares) at Dec. 31, 2018 | shares | 45,796,886 | 45,796,886 | 45,796,886 | 45,796,886 |