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

DISCONTINUED OPERATIONS (Details)

v3.19.1
DISCONTINUED OPERATIONS (Details)
9 Months Ended 12 Months Ended
Aug. 24, 2018
CNY (¥)
Aug. 16, 2018
USD ($)
entity
Dec. 31, 2017
CNY (¥)
Dec. 31, 2018
USD ($)
Dec. 31, 2018
CNY (¥)
Dec. 31, 2017
CNY (¥)
Mar. 31, 2017
CNY (¥)
Feb. 06, 2018
USD ($)
DISCONTINUED OPERATIONS                
Special cash dividend     ¥ 65,698,571   ¥ 946,613,862      
Operating results of discontinued operations                
Income (loss) from operations of discontinued operations, net of income taxes     100,640,933 $ (2,756,304) (18,950,969)   ¥ 49,771,192  
Gain from disposal of discontinued operations, net of income taxes       136,369,129 937,605,948      
Income from discontinued operations, net of income taxes     100,640,933 133,612,825 918,654,979 ¥ 61,431,845 49,771,192  
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent, Total     100,993,034 $ 133,614,368 918,665,587   50,024,597  
ASSETS                
Total current assets     310,014,014     310,014,014    
LIABILITIES AND SHAREHOLDERS' EQUITY                
Total current liabilities     111,721,090     111,721,090    
ATA Online and its direct shareholding companies, ATA Learning and Zhongxiao Zhixing | Discontinued operation, disposal by sale                
DISCONTINUED OPERATIONS                
Consideration of disposal | $   $ 35,000,000            
Special cash dividend ¥ 946,600,000              
Operating results of discontinued operations                
Net revenues     484,873,277   194,939,146   463,554,326  
Cost of revenues     255,263,889   116,432,436   235,445,230  
Operating expenses     101,413,368   104,587,110   99,797,557  
Other income (loss)     3,962,257   6,929,814   (41,461,167)  
Income (loss) from operations of discontinued operations, before income taxes     132,158,277   (19,150,586)   86,850,372  
Income tax expense (benefit)     31,517,344   (199,617)   37,079,180  
Income (loss) from operations of discontinued operations, net of income taxes     100,640,933   (18,950,969)   49,771,192  
Gain from disposal of discontinued operations, net of income taxes         937,605,948      
Income from discontinued operations, net of income taxes     100,640,933   918,654,979   49,771,192  
Net loss attributable to non- redeemable non-controlling interests from discontinued operations     (352,101)   (10,608)   (253,405)  
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent, Total     100,993,034   918,665,587   50,024,597  
ASSETS                
Cash and cash equivalents     202,612,448     202,612,448    
Accounts receivable, net     100,052,120     100,052,120    
Total current assets     310,014,014     310,014,014    
Total assets     389,565,182     389,565,182    
LIABILITIES AND SHAREHOLDERS' EQUITY                
Accrued expenses and other payables     54,096,372     54,096,372    
Total current liabilities     111,721,090     111,721,090    
Total liabilities     137,019,657     ¥ 137,019,657    
Cash flows of discontinued operations                
Net cash provided by (used in) operating activities     133,225,150   (25,108,520)   80,794,278  
Net cash used in investing activities     (22,052,885)   (8,666,299)   ¥ (14,060,170)  
Net cash used in financing activities     ¥ (93,811,830)   ¥ (21,098,633)      
ATA Online and its direct shareholding companies, ATA Learning and Zhongxiao Zhixing | Discontinued operation, disposal by sale | the "CDH Entities"                
DISCONTINUED OPERATIONS                
Equity interest transferred (in percent)   17.5            
Equity interest transferred to number of entities | entity   2            
Consideration of disposal | $               $ 35,000,000
ATA Online and its direct shareholding companies, ATA Learning and Zhongxiao Zhixing | Discontinued operation, disposal by sale | the Management Entities                
DISCONTINUED OPERATIONS                
Equity interest transferred (in percent)   16.5            
Equity interest transferred to number of entities | entity   3            
Consideration of disposal | $   $ 33,000,000            
ATA Online and its direct shareholding companies, ATA Learning and Zhongxiao Zhixing | Discontinued operation, disposal by sale | the LHHY Entity                
DISCONTINUED OPERATIONS                
Equity interest transferred (in percent)   15            
Consideration of disposal | $   $ 30,000,000            
ATA Online and its direct shareholding companies, ATA Learning and Zhongxiao Zhixing | Discontinued operation, disposal by sale | New Beauty Holdings Limited                
DISCONTINUED OPERATIONS                
Equity interest transferred (in percent)   51            
Consideration of disposal | $   $ 102,000,000