XML 36 R10.htm IDEA: XBRL DOCUMENT
v3.23.1

Organization and Basis of Presentation | 12 Months Ended
--- | ---
Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Organization and Basis of Presentation | 1. ORGANI ZATION AND BASIS OF PRESENTATION Sunlands Technology Group (the “Company” or “Sunlands Technology”) was incorporated under the laws of the Cayman Islands on September 18, 2015. The Company, its subsidiaries, the consolidated variable interest entities (“VIEs”) and VIEs’ subsidiaries (collectively the “Group”) are primarily engaged in providing online education services in the People’s Republic of China (“PRC”). As of December 31, 2022, details of the Company’s major subsidiaries, VIEs and VIEs’ subsidiaries were as follows:
Name (1) |  | Date of establishment/ acquisition |  | Place of establishment |  | Percentage of direct or indirect economic ownership |  | Principal activities
Subsidiaries: |  |  |  |  |  |  |  |
Sunlands Online Education HK Limited ("Sunlands HK") |  | October 6, 2015 |  | HongKong |  | 100% |  | Investment holding
Wuhan Studyvip Online Education Co., Limited ("Wuhan Zhibo") |  | August 2, 2017 |  | PRC |  | 100% |  | Provision of technical consultation and services
Wuhan Zhidao Online Education Technology Co., Ltd. ("Wuhan Shangde")(2) |  | June 25, 2019 |  | PRC |  | 100% |  | Provision of education services
Variable interest entities ("VIEs"): |  |  |  |  |  |  |  |
Beijing Yuanchilaxiang Education Technology Co., Ltd. ("Beijing Sunlands")(3) |  | September 27, 2013 |  | PRC |  | N/A* |  | Investment holding and provision of education services
Tianjin Shangde Online Education Technology Co., Ltd. ("Tianjin Shangde") |  | March 21, 2018 |  | PRC |  | N/A* |  | Provision of education services
Wuhan Jiayan Online Education Technology Co., Ltd. ("Wuhan Jiayan") |  | August 5, 2020 |  | PRC |  | N/A* |  | Provision of education services
Beijing Lingding Management Consulting Co., Ltd. ("Beijing Lingding") |  | November 2, 2021 |  | PRC |  | N/A* |  | Investment holding
VIEs’ subsidiaries: |  |  |  |  |  |  |  |
Guangzhou Shangzhiside Education Technology Co., Ltd. ("Shangzhiside") |  | September 28, 2017 |  | PRC |  | N/A* |  | Provision of education services
Beijing Feibian Education Technology Co., Ltd. ("Beijing Feibian") |  | August 6, 2020 |  | PRC |  | N/A* |  | Provision of education services and sales of goods
Wuhan Fangtang Technology Co., Ltd. ("Wuhan Fangtang") |  | September 28, 2020 |  | PRC |  | N/A* |  | Provision of education services
* These entities are consolidated by the Company pursuant to the contractual agreements disclosed below. (1) The English names are for identification purpose only. (2) Wuhan Zhidao Online Education Technology Co., Ltd. was formerly known as Wuhan Shangde Online Education Technology Co., Ltd.. The entity's name was changed in 2022. (3) Beijing Yuanchilaxiang Education Technology Co., Ltd. was formerly known as Beijing Shangde Online Education Technology Co., Ltd.. The entity's name was changed in 2022.

X
- References No definition available. + Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -URI https://asc.fasb.org/topic&trid=2122149 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -URI https://asc.fasb.org/topic&trid=2197479 + Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration