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

Consolidated Statements of Changes in Equity

v3.21.1
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 ($)
Additional paid-in capital
Private Placement
CNY (¥)
Accumulated other comprehensive income (loss)
CNY (¥)
Accumulated other comprehensive income (loss)
USD ($)
Retained earnings (accumulated deficit)
CNY (¥)
Retained earnings (accumulated deficit)
USD ($)
Non-redeemable non-controlling interests
CNY (¥)
Non-redeemable non-controlling interests
USD ($)
Balance at 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 19) (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 15) (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                        
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     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 15) (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     300,140,073     ¥ 4,692,312     (27,737,073)   560,814,066     (37,478,167)   (200,151,065)   5,495,119  
Balance (in shares) at Dec. 31, 2019 | shares 62,357,078 62,357,078         62,357,078 62,357,078                        
Increase (Decrease) in Stockholders' Equity                                        
Net income (loss) ¥ (98,002,116)     (92,198,032)                         (92,198,032)   (5,804,084)  
Foreign currency translation adjustment, net of nil income tax 53,445 $ 8,191   53,445                     53,445          
Share-based compensation 1,776,783     1,776,783               1,776,783                
Issuance of common shares with net-settlement of employee individual income tax (33,807)     (33,807)     ¥ 24,363         (58,170)                
Issuance of common shares with net-settlement of employee individual income tax (in shares) | shares             343,924 343,924                        
Repurchase of common shares (4,003,530)     (4,003,530)           (4,003,530)                    
Redeemable non-controlling interests redemption value accretion (Note 15) (6,184,572)     (6,184,572)                         (6,184,572)      
Acquisition of non-redeemable non-controlling interests       (1,145,497)               (1,145,497)             1,145,497  
Disposal of a subsidiary 6,469                                   6,469  
Settlement of vested share options and vested shares using treasury shares                   20,114,679   (20,114,679)                
Balance at Dec. 31, 2020 ¥ 199,247,864 $ 30,536,071   ¥ 198,404,863 $ 30,406,875   ¥ 4,716,675 $ 722,862   ¥ (11,625,924) $ (1,781,751) ¥ 541,272,503 $ 82,953,640   ¥ (37,424,722) $ (5,735,590) ¥ (298,533,669) $ (45,752,286) ¥ 843,001 $ 129,196
Balance (in shares) at Dec. 31, 2020 | shares 62,701,002 62,701,002         62,701,002 62,701,002