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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 5)

v2.4.0.6
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 5)
12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended
Mar. 31, 2013
USD ($)
Mar. 31, 2013
CNY
Mar. 31, 2012
CNY
Mar. 31, 2011
CNY
Mar. 31, 2012
USD ($)
Mar. 31, 2010
CNY
Mar. 31, 2013
ATA Online
CNY
Mar. 31, 2012
ATA Online
CNY
Mar. 31, 2011
ATA Online
CNY
Mar. 31, 2013
ATA Online
Loan on October 27, 2006
Mar. 31, 2013
ATA Online
Loan on July 7, 2009
Mar. 31, 2013
ATA Online
Technical support agreement and strategic consulting service agreement
CNY
Mar. 31, 2012
ATA Online
Technical support agreement and strategic consulting service agreement
CNY
Mar. 31, 2011
ATA Online
Technical support agreement and strategic consulting service agreement
CNY
Mar. 31, 2013
ATA Online
Technical support agreement
Mar. 31, 2013
ATA Online
Strategic consulting service agreement
Mar. 31, 2013
ATA Online
Call option and cooperation agreement
Mar. 31, 2013
ATA Online
Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang
CNY
Mar. 31, 2013
ATA Online
Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang
Loan agreements
CNY
Oct. 27, 2006
ATA Online
Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang
Loan on October 27, 2006
CNY
Jul. 07, 2009
ATA Online
Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang
Loan on July 7, 2009
CNY
Mar. 31, 2013
ATA Online
Equity holders: Mr. Kevin Xiaofeng Ma and Mr. Walter Lin Wang
Equity pledge agreement
Variable Interest Entity                                            
Legal ownership interest (as a percent)             0.00%                              
Equity investment by co-founders in Variable Interest Entity                                   10,000,000        
Percentage of equity interest that can be acquired as per exclusive purchase option             100.00%                              
Interest free loans to VIE's equity holders for the sole purpose of investing in VIE                                     10,000,000 1,000,000 9,000,000  
Term of agreement                             10 years 20 years     10 years      
Remaining term of agreement                   3 years 7 months 6 days 6 years 3 months 18 days       3 years 7 months 6 days 13 years 7 months 6 days           13 years 7 months 6 days
Automatic renewal term of the agreement                             1 year 1 year            
Notice period prior to expiration of agreement                             30 days 30 days 30 days          
Amount billed                       12,600,000                      
Amount collected                       12,600,000                      
Assets and liabilities                                            
Cash 46,697,642 290,029,715 257,167,696 268,058,194 41,406,533 213,874,252 12,118,865 26,474,179                            
Accounts receivable, net 8,229,973 51,114,718 81,844,571       11,441,392 12,839,077                            
Prepayment and other current assets 2,193,867 13,625,663 16,057,117       3,395,536 1,260,738                            
Amounts due from related parties             29,562                              
Total current assets 57,121,482 354,770,096 355,069,384       26,985,355 40,573,994                            
Property and equipment, net 9,871,625 61,310,690 59,890,306       1,277,283 680,857                            
Total assets 73,713,287 457,818,481 460,720,127       28,262,638 41,254,851                            
Accrued expenses and other payables 11,623,504 72,191,260 63,732,421       5,058,492 4,785,359                            
Amounts due to related parties             1,804,678 4,213,631                            
Deferred revenues 1,187,694 7,376,527 27,333,088       493,284 854,095                            
Total liabilities 13,246,403 82,270,762 94,305,556       7,356,454 9,853,085                            
Net revenue and net income (loss)                                            
Net revenue 59,038,368 366,675,495 352,085,560 303,903,811     24,960,260 49,782,361 21,022,662                          
Net income (loss) 3,736,716 23,207,990 55,841,470 19,754,016     (10,495,582) 25,782,832 3,590,196                          
Assets pledged or collateralized             0