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

Consolidated Statements of Changes in Equity

v3.24.1.u1
Consolidated Statements of Changes in Equity
Total shareholders' equity attributable to ATA Creativity Global
CNY (¥)
Total shareholders' equity attributable to ATA Creativity Global
USD ($)
Common shares
CNY (¥)
shares
Common shares
USD ($)
shares
Treasury Shares
CNY (¥)
Treasury Shares
USD ($)
Additional paid-in capital
CNY (¥)
Additional paid-in capital
USD ($)
Accumulated other comprehensive loss
CNY (¥)
Accumulated other comprehensive loss
USD ($)
Accumulated deficit
CNY (¥)
Accumulated deficit
USD ($)
Non-redeemable non-controlling interests
CNY (¥)
Non-redeemable non-controlling interests
USD ($)
CNY (¥)
shares
USD ($)
shares
Balance at Dec. 31, 2020 ¥ 198,404,863   ¥ 4,716,675   ¥ (11,625,924)   ¥ 541,272,503   ¥ (37,424,722)   ¥ (298,533,669)   ¥ 843,001   ¥ 199,247,864  
Balance (in shares) at Dec. 31, 2020 | shares     62,701,002 62,701,002                        
Increase (Decrease) in Stockholders' Equity                                
Net loss (33,649,593)                   (33,649,593)   (2,046,403)   (35,695,996)  
Foreign currency translation adjustment, net of nil income tax (135,125)               (135,125)           (135,125)  
Share-based compensation 1,039,972           1,039,972               1,039,972  
Payments of individual income tax in connection with shares directly withheld from employees (114,729)   ¥ 3,472       (118,201)               (114,729)  
Payments of individual income tax in connection with shares directly withheld from employees (in shares) | shares     52,838 52,838                        
Cash collected upon exercise of share options 232,245           232,245               232,245  
Redeemable non-controlling interests redemption value accretion (2,283,089)                   (2,283,089)       (2,283,089)  
Acquisition of non-redeemable non-controlling interests (35,785)           (35,785)           (89,215)   (125,000)  
Disposal of subsidiaries 24,310,333                   24,310,333   4,423,059   28,733,392  
Settlement of vested share options and vested shares using treasury shares         1,807,170   (1,807,170)                  
Balance at Dec. 31, 2021 187,769,092   ¥ 4,720,147   (9,818,754)   540,583,564   (37,559,847)   (310,156,018)   3,130,442   190,899,534  
Balance (in shares) at Dec. 31, 2021 | shares     62,753,840 62,753,840                        
Increase (Decrease) in Stockholders' Equity                                
Net loss (47,892,909)                   (47,892,909)   (701,322)   (48,594,231)  
Foreign currency translation adjustment, net of nil income tax 556,762               556,762           556,762  
Share-based compensation 1,459,755           1,459,755               1,459,755  
Payments of individual income tax in connection with shares directly withheld from employees (30,731)           (30,731)               (30,731)  
Cash collected upon exercise of share options 218,943           218,943               218,943  
Acquisition of non-redeemable non-controlling interests 1,018,421           1,018,421           (1,418,421)   (400,000)  
Disposal of subsidiaries                         (595,842)   (595,842)  
Settlement of vested share options and vested shares using treasury shares         1,191,860   (1,191,860)                  
Balance at Dec. 31, 2022 143,099,333   ¥ 4,720,147   (8,626,894)   542,058,092   (37,003,085)   (358,048,927)   414,857   ¥ 143,514,190  
Balance (in shares) at Dec. 31, 2022 | shares     62,753,840 62,753,840                     62,753,840 62,753,840
Increase (Decrease) in Stockholders' Equity                                
Net loss (33,660,245)                   (33,660,245)   (50,296)   ¥ (33,710,541)  
Foreign currency translation adjustment, net of nil income tax (1,422)               (1,422)           (1,422) $ (200)
Share-based compensation 3,068,041           3,068,041               3,068,041  
Payments of individual income tax in connection with shares directly withheld from employees (68,326)   ¥ 9,981       (78,307)               (68,326)  
Payments of individual income tax in connection with shares directly withheld from employees (in shares) | shares     140,120 140,120                        
Cash collected upon exercise of share options 471,765           471,765               471,765  
Acquisition of non-redeemable non-controlling interests 128,722           128,722           (428,722)   (300,000)  
Settlement of vested share options and vested shares using treasury shares         425,848   (425,848)                  
Balance at Dec. 31, 2023 ¥ 113,037,868 $ 15,921,051 ¥ 4,730,128 $ 666,225 ¥ (8,201,046) $ (1,155,093) ¥ 545,222,465 $ 76,792,978 ¥ (37,004,507) $ (5,211,976) ¥ (391,709,172) $ (55,171,083) ¥ (64,161) $ (9,037) ¥ 112,973,707 $ 15,912,014
Balance (in shares) at Dec. 31, 2023 | shares     62,893,960 62,893,960                     62,893,960 62,893,960