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

Consolidated Statements of Changes in Equity

v3.22.1
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, 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 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                        
Increase (Decrease) in Stockholders' Equity                                        
Net loss (98,002,116)     (92,198,032)                         (92,198,032)   (5,804,084)  
Foreign currency translation adjustment, net of nil income tax 53,445     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     198,404,863     ¥ 4,716,675     (11,625,924)   541,272,503     (37,424,722)   (298,533,669)   843,001  
Balance (in shares) at Dec. 31, 2020 | shares 62,701,002 62,701,002         62,701,002 62,701,002                        
Increase (Decrease) in Stockholders' Equity                                        
Net loss ¥ (35,695,996)     (33,649,593)                         (33,649,593)   (2,046,403)  
Foreign currency translation adjustment, net of nil income tax (135,125) $ (21,204)   (135,125)                     (135,125)          
Share-based compensation 1,039,972     1,039,972               1,039,972                
Issuance of common shares with net-settlement of employee individual income tax (114,729)     (114,729)     ¥ 3,472         (118,201)                
Issuance of common shares with net-settlement of employee individual income tax (in shares) | shares             52,838 52,838                        
Exercise of share options 232,245     232,245               232,245                
Redeemable non-controlling interests redemption value accretion (Note 15) (2,283,089)     (2,283,089)                         (2,283,089)      
Acquisition of non-redeemable non-controlling interests (125,000)     (35,785)               (35,785)             (89,215)  
Disposal of a subsidiary 28,733,392     24,310,333                         24,310,333   4,423,059  
Settlement of vested share options and vested shares using treasury shares                   1,807,170   (1,807,170)                
Balance at Dec. 31, 2021 ¥ 190,899,534 $ 29,956,303   ¥ 187,769,092 $ 29,465,068   ¥ 4,720,147 $ 740,694   ¥ (9,818,754) $ (1,540,777) ¥ 540,583,564 $ 84,829,358   ¥ (37,559,847) $ (5,893,960) ¥ (310,156,018) $ (48,670,247) ¥ 3,130,442 $ 491,235
Balance (in shares) at Dec. 31, 2021 | shares 62,753,840 62,753,840         62,753,840 62,753,840