XML 71 R55.htm IDEA: XBRL DOCUMENT
v3.22.1

SHARE-BASED COMPENSATION (Tables) | 12 Months Ended
--- | ---
Feb. 28, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |
Schedule of options fair value | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | For the year ended |  | For the year ended |  | For the year ended |
​ | ​ | February 29, 2020 | ​ | February 28, 2021 | ​ | February 28, 2022 | ​
Risk-free interest rate(1) |  | 1.63%‑2.35 | % | 0.31%‑0.51 | % | 0.96%-1.06 | %
Expected life (years)(2) |  | 6.00‑6.25 |  | 6.25‑7.43 |  | 6.00-6.50 | ​
Expected dividend yield(3) |  | 0 | % | 0 | % | 0 | %
Volatility(4) |  | 34.2%‑35.1 | % | 35.8%‑35.9 | % | 37.4%-58.3 | %
Fair value of options at grant date per share | ​ | $43.53 to $72.09 | ​ | $65.55 to $90.06 | ​ | $4.02 to $74.82 | ​
​
| (1) | Risk-free interest rate
Risk-free interest rate for periods within the contractual life of the option is based upon the U.S. treasury yield curve in effect at the time of grant.
| (2) | Expected life (years)
Assumption of the expected term were based on the vesting and contractual terms and employee demographics.
| (3) | Expected dividend yield
The dividend yield was estimated by the Company based on its expected dividend policy over the expected term of the options. 25. SHARE-BASED COMPENSATION – continued Share options - continued
| (4) | Volatility
The volatility assumption was estimated based on historical volatility of the Company’s share price applying the guidance provided by ASC 718. The Company begins to estimate the volatility assumption solely based on its historical information since October 2010.
Schedule of activities of share options | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Weighted | ​ | Weighted | ​ | Aggregate
​ | ​ | ​ | ​ | average | ​ | average remaining | ​ | intrinsic
​ | ​ | Number | ​ | exercise price | ​ | contractual | ​ | value
Share options |  | of shares |  | (US$) |  | life (Years) |  | (US$)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Outstanding as of February 28, 2021 |  | 538,583 |  | 67.58 |  | 6.96 |  | 88,975
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Granted |  | 115,690 |  | 47.01 |  | ​ | ​ | ​
Exercised |  | 56,296 |  | 23.33 |  | ​ | ​ | ​
Forfeited |  | 131,552 |  | 56.00 |  |  |  |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Outstanding as of February 28, 2022 |  | 466,425 |  | 71.09 |  | 6.54 |  | 1,049
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Vested and expected to vest as of February 28, 2022 |  | 466,425 |  | 71.09 |  | 6.54 |  | 1,049
Exercisable as of February 28, 2022 |  | 295,080 |  | 44.00 |  | 5.61 |  | 480
Schedule of share-based compensation expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended | ​ | For the year ended | ​ | For the year ended
​ | ​ | February 29, | ​ | February 28, | ​ | February 28,
​ |  | 2020 |  | 2021 |  | 2022
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cost of revenues | ​ | $ | 1,074 | ​ | $ | 1,803 | ​ | $ | 1,134
Selling and marketing expenses | ​ |  | 19,356 | ​ |  | 56,609 | ​ |  | 53,850
General and administrative expenses | ​ |  | 97,513 | ​ |  | 146,533 | ​ |  | 119,848
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total | ​ | $ | 117,943 | ​ | $ | 204,945 | ​ | $ | 174,832
Non-vested shares - service condition |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |
Schedule of non-vested shares under 2010 Plan | ​
​ | ​ | ​ | ​ | ​
​ | ​ | Service Condition
​ | ​ | Number of | ​ | Weighted
​ | ​ | non-vested | ​ | average grant date
​ |  | shares |  | fair value
​ | ​ | ​ | ​ | ​
Outstanding as of February 28, 2021 |  | 8,384,326 |  | 79.67
​ | ​ | ​ | ​ | ​
Granted |  | 5,685,826 |  | 34.30
Forfeited |  | 3,696,601 |  | 81.56
Vested |  | 2,139,084 |  | 67.91
​ | ​ | ​ | ​ | ​
Outstanding as of February 28, 2022 |  | 8,234,467 |  | 50.55
Non-vested shares - performance condition |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |
Schedule of non-vested shares under 2010 Plan | ​
​ | ​ | ​ | ​ | ​
​ | ​ | Performance Condition
​ | ​ | Number of | ​ | Weighted
​ | ​ | non-vested | ​ | average grant date
​ |  | shares |  | fair value
​ | ​ | ​ | ​ | ​
Outstanding as of February 28, 2021 |  | 556,613 |  | 220.87
​ | ​ | ​ | ​ | ​
Granted |  | 531,612 |  | 119.56
Forfeited |  | 412,944 |  | 148.03
Vested | ​ | 316,132 | ​ | 208.65
​ | ​ | ​ | ​ | ​
Outstanding as of February 28, 2022 |  | 359,149 |  | 164.42

X
- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=122041274&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in outstanding nonvested shares. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of number, weighted-average exercise price or conversion ratio, aggregate intrinsic value, and weighted-average remaining contractual term for outstanding and exercisable options that are fully vested and expected to vest. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AwardTypeAxis=tal_NonVestedSharesServiceConditionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=tal_NonVestedSharesPerformanceConditionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |