XML 95 R69.htm IDEA: XBRL DOCUMENT v3.23.1
Accrued Expenses and Other Current Liabilities - Summary of Accrued Expenses and Other Liabilities (Details)
¥ in Thousands, $ in Thousands
Dec. 31, 2022
CNY (¥)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
CNY (¥)
Payables and Accruals [Abstract]      
Refund liability [1] ¥ 133,066   ¥ 243,236
Salary and welfare payables 113,189   139,020
Other tax liabilities [2] 39,497   75,674
Dividend payable 31,254    
Advanced deposits [3] 28,770   24,204
Accrued marketing expenses 28,762   41,869
Payables to educational institutions [4] 23,149   28,960
Accrued service fees [5] 13,176   5,691
Payables for leasehold improvement and intangible assets 4,436   6,089
Other payables 21,040   21,300
Total ¥ 436,339 $ 63,263 ¥ 586,043
[1] Refund liability represented the tutoring fee collected by the Group which is estimated to refund back to its customers as a result of its refund policy.
[2] The balance represented accrued income tax payable and other tax liabilities in accordance with local tax laws.
[3] Advanced deposits primarily included down payments paid by prospective students before contracts signing.
[4] The balance represented tuition fees collected from the students for their registrations with educational institutions.
[5] The balance represented accrued expenses for outsourced service providers and other professional services.