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

Consolidated Statements of Changes in Equity

v3.19.1
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, 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