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

DESCRIPTION OF BUSINESS, ORGANIZATION AND SIGNIFICANT CONCENTRATIONS AND RISKS - VIE Financial Statements (Details)

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DESCRIPTION OF BUSINESS, ORGANIZATION AND SIGNIFICANT CONCENTRATIONS AND RISKS - VIE Financial Statements (Details)
9 Months Ended 12 Months Ended
Dec. 31, 2017
CNY (¥)
Dec. 31, 2018
USD ($)
Dec. 31, 2018
CNY (¥)
Dec. 31, 2017
CNY (¥)
Mar. 31, 2017
CNY (¥)
Dec. 31, 2018
CNY (¥)
Financial statement amounts and balances of VIE included in the accompanying consolidated financial statements            
Prepaid expenses and other current assets ¥ 3,270,988 $ 1,139,712   ¥ 3,270,988   ¥ 7,836,092
Total current assets 366,816,403 31,037,001   366,816,403   213,394,902
Long-term investment 70,021,700 9,656,156   70,021,700   66,390,898
Property and equipment, net 42,302,632 5,444,075   42,302,632   37,430,741
Total assets 568,441,507 48,743,913   568,441,507   335,138,771
Accrued expenses and other payables 28,018,521 2,634,272   28,018,521   18,111,939
Total current liabilities 141,765,930 2,871,924   141,765,930   19,745,915
Total liabilities 167,064,497 2,871,924   167,064,497   19,745,915
Net revenues 5,185,822 194,690 ¥ 1,338,592 7,389,371 ¥ 8,831,390  
Net income (loss) 27,837,080 123,714,858 850,601,505 ¥ (26,076,225) (9,969,407)  
Net cash used in operating activities 95,605,639 (45,469,610) (312,626,305)   61,544,726  
Net cash used in investing activities (20,604,329) 174,785,211 1,201,735,714   (93,951,601)  
Net cash received from financing activities (70,148,709) (138,156,351) (949,893,989)   37,249,603  
Effect of foreign exchange rate changes on cash (1,210,072) (686,499) (4,720,020)   (62,052)  
Net increase (decrease) in cash ¥ 3,642,529 $ (9,527,249) (65,504,600)   ¥ 4,780,676  
ATA Intelligent Learning            
Financial statement amounts and balances of VIE included in the accompanying consolidated financial statements            
Cash           25,369,355
Prepaid expenses and other current assets           32,860
Total current assets           25,402,215
Long-term investment           5,919,198
Property and equipment, net           8,382
Total assets           31,329,795
Accrued expenses and other payables           455,577
Amounts due to related party           28,000,000
Total current liabilities           28,455,577
Total liabilities           28,455,577
Net income (loss)     (7,125,782)      
Net cash used in operating activities     (172,145)      
Net cash used in investing activities     (12,458,500)      
Net cash received from financing activities     38,000,000      
Registered capital           10,000,000
Assets pledged or collateralized           ¥ 0
ATA Intelligent Learning | Eliminations | Subsidiaries            
Financial statement amounts and balances of VIE included in the accompanying consolidated financial statements            
Net cash used in investing activities     12,450,000      
Net cash received from financing activities     ¥ 38,000,000