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

Consolidated Statements of Changes in Equity

v3.20.1
Consolidated Statements of Changes in Equity
CNY (¥)
shares
USD ($)
shares
Private Placement
CNY (¥)
Total shareholders' equity attributable to ATA Creativity Global
CNY (¥)
Total shareholders' equity attributable to ATA Creativity Global
USD ($)
Total shareholders' equity attributable to ATA Creativity Global
Private Placement
CNY (¥)
Common shares
CNY (¥)
shares
Common shares
USD ($)
shares
Common shares
Private Placement
CNY (¥)
shares
Treasury Shares
CNY (¥)
Treasury Shares
USD ($)
Additional paid-in capital
CNY (¥)
Additional paid-in capital
USD ($)
Additional paid-in capital
Private Placement
CNY (¥)
Accumulated other comprehensive loss
CNY (¥)
Accumulated other comprehensive loss
USD ($)
Retained earnings (accumulated deficit)
CNY (¥)
Retained earnings (accumulated deficit)
USD ($)
Non-redeemable non-controlling interests
CNY (¥)
Non-redeemable non-controlling interests
USD ($)
Balance at Mar. 31, 2017 ¥ 392,457,228     ¥ 391,377,300     ¥ 3,533,912     ¥ (27,737,073)   ¥ 402,631,430     ¥ (25,069,771)   ¥ 38,018,802   ¥ 1,079,928  
Balance (in shares) at Mar. 31, 2017 | shares             45,782,724 45,782,724                        
Increase (Decrease) in Stockholders' Equity                                        
Net income (loss) 29,281,443     29,633,544                         29,633,544   (352,101)  
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 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)     (188,658)     ¥ 959         (189,617)                
Issuance of common shares with net-settlement of employee individual income tax (in shares) | shares             14,162 14,162                        
Special cash dividend (Note 20) (65,698,571)     (65,698,571)               (27,679,769)         (38,018,802)      
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 16) (3,748,639)     (3,748,639)                         (3,748,639)      
Balance at Dec. 31, 2017 365,072,734     364,729,438     ¥ 3,534,871     (27,737,073)   389,897,690     (26,850,955)   25,884,905   343,296  
Balance (in shares) at Dec. 31, 2017 | shares             45,796,886 45,796,886                        
Increase (Decrease) in Stockholders' Equity                                        
Net income (loss) 853,782,704     854,925,914                         854,925,914   (1,143,210)  
Foreign currency translation adjustment, net of nil income tax (11,437,409)     (11,437,409)                     (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 20) (946,613,862)     (946,613,862)                         (946,613,862)      
Disposal of discontinued operations (332,688)                                   (332,688)  
Redeemable non-controlling interests redemption value accretion (Note 16) (6,085,542)     (6,085,542)                         (6,085,542)      
Sale of non-controlling interests (Note 16) 1,500,000                                   1,500,000  
Balance at Dec. 31, 2018 ¥ 276,184,237     275,816,839     ¥ 3,534,871     (27,737,073)   410,195,990     (38,288,364)   (71,888,585)   367,398  
Balance (in shares) at Dec. 31, 2018 | shares 45,796,886 45,796,886         45,796,886 45,796,886                        
Increase (Decrease) in Stockholders' Equity                                        
Net income (loss) ¥ (126,397,617)     (122,253,989)                         (122,253,989)   (4,143,628)  
Foreign currency translation adjustment, net of nil income tax 810,197 $ 116,378   810,197                     810,197          
Share-based compensation 4,809,454     4,809,454               4,809,454                
Issuance of common shares with net-settlement of employee individual income tax (126,723)     (126,723)     ¥ 103,697         (230,420)                
Issuance of common shares with net-settlement of employee individual income tax (in shares) | shares             1,537,558 1,537,558                        
Issuance of common shares for acquisition of Huanqiuyimeng (Note 3) 76,868,663     76,868,663     ¥ 656,997         76,211,666                
Issuance of common shares for acquisition of Huanqiuyimeng (Note 3) (in shares) | shares             9,360,000 9,360,000                        
Redeemable non-controlling interests redemption value accretion (Note 16) (6,008,491)     (6,008,491)                         (6,008,491)      
Issuance of common shares upon private placement     ¥ 70,224,123     ¥ 70,224,123     ¥ 396,747         ¥ 69,827,376            
Issuance of common shares upon private placement (in shares) | shares                 5,662,634                      
Non-redeemable non-controlling interests resulting from acquisition of Huanqiuyimeng (Note 3) 6,771,349                                   6,771,349  
Capital contributed by non-redeemable non-controlling interests (Note 16) 2,500,000                                   2,500,000  
Balance at Dec. 31, 2019 ¥ 305,635,192 $ 43,901,747   ¥ 300,140,073 $ 43,112,423   ¥ 4,692,312 $ 674,008   ¥ (27,737,073) $ (3,984,181) ¥ 560,814,066 $ 80,555,900   ¥ (37,478,167) $ (5,383,402) ¥ (200,151,065) $ (28,749,902) ¥ 5,495,119 $ 789,324
Balance (in shares) at Dec. 31, 2019 | shares 62,357,078 62,357,078         62,357,078 62,357,078