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

DESCRIPTION OF BUSINESS, ORGANIZATION AND SIGNIFICANT CONCENTRATIONS AND RISKS - VIE Assets and Liabilities, Net Revenues, Net Loss and Cash Flows (Details)

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DESCRIPTION OF BUSINESS, ORGANIZATION AND SIGNIFICANT CONCENTRATIONS AND RISKS - VIE Assets and Liabilities, Net Revenues, Net Loss and Cash Flows (Details)
12 Months Ended
Dec. 31, 2023
CNY (¥)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
CNY (¥)
Dec. 31, 2021
CNY (¥)
Dec. 31, 2023
USD ($)
Financial statement amounts and balances of VIE included in the accompanying consolidated financial statements          
Prepaid expenses and other current assets ¥ 8,042,169   ¥ 4,430,285   $ 1,132,716
Total current assets 70,444,891   65,262,522   9,921,955
Long-term investments 38,000,000   38,000,000   5,352,188
Other non-current assets 31,691,417   28,415,794   4,463,643
Total assets 448,939,143   474,464,769   63,231,755
Accrued expenses and other payables 49,146,103   55,904,510   6,922,083
Amounts due to related parties 5,999,035   9,461,451    
Total current liabilities 314,402,501   292,542,513   44,282,665
Total liabilities 335,965,436   330,950,579   $ 47,319,741
Net revenues 221,618,968 $ 31,214,379 206,820,874 ¥ 202,209,465  
Net loss (33,710,541) (4,748,031) (48,594,231) (36,410,117)  
Net cash used in operating activities 8,751,473 1,232,619 (14,613,887) (31,833,685)  
Net cash used in investing activities (3,966,486) (558,668) (2,490,103) (10,028,992)  
Net cash provided by financing activities 403,439 $ 56,823 188,212 827,516  
ATA Intelligent Learning          
Financial statement amounts and balances of VIE included in the accompanying consolidated financial statements          
Cash 257,218   159,882    
Prepaid expenses and other current assets 6,592   6,592    
Total current assets 263,810   166,474    
Long-term investments 49,003,096   55,779,696    
Other non-current assets 12,590   2,590    
Total assets 49,279,496   55,948,760    
Accrued expenses and other payables 60,587   134,604    
Amounts due to related parties 64,617,353   63,597,353    
Total current liabilities 64,677,940   63,731,957    
Total liabilities 64,677,940   63,731,957    
Net loss (7,615,247)   (7,824,115) (14,072,212)  
Net cash used in operating activities (952,664)   (861,350) (903,343)  
Net cash used in investing activities       (4,642,082)  
Net cash provided by financing activities ¥ 1,050,000   ¥ 830,186 ¥ 5,645,353