v3.5.0.1

INCOME TAXES (Tables) | 12 Months Ended
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Mar. 31, 2016
INCOME TAXES |
Schedule of earnings (losses) before income taxes generated in jurisdictions |
|  | Year Ended March 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | RMB |  | RMB |  | RMB |
Cayman Islands and British Virgin Islands |  | (18,615,565 | ) | (15,524,612 | ) | (23,126,473 | )
PRC |  | 65,782,659 |  | 48,142,932 |  | 68,147,366 |
Hong Kong |  | 4,803 |  | 12,546 |  | (48,227 | )
Earnings before income taxes |  | 47,171,897 |  | 32,630,866 |  | 44,972,666 |
Schedule of income tax expense (benefit) |
|  | Year Ended March 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | RMB |  | RMB |  | RMB |
PRC |  |  |  |  |  |  |
Current expense |  | 9,312,545 |  | 10,424,835 |  | 11,867,755 |
Deferred expense (benefit) |  | (717,083 | ) | (849,689 | ) | 7,053,724 |
Dividend withholding tax |  | 11,300,000 |  | — |  | — |
Total income tax expense |  | 19,895,462 |  | 9,575,146 |  | 18,921,479 |
Schedule of difference between actual income tax expense and amount computed by applying the PRC statutory income tax rate to earnings before income taxes |
|  | Year Ended March 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | RMB |  | RMB |  | RMB |
Computed “expected” income tax expense |  | 11,792,976 |  | 8,157,716 |  | 11,243,167 |
Increase (decrease) in valuation allowance |  | 737,572 |  | 1,307,368 |  | 16,146,033 |
Preferential income tax rate |  | (6,208,364 | ) | (4,922,088 | ) | (7,911,837 | )
Entities not subject to income tax |  | 2,018,962 |  | 2,100,188 |  | 3,502,469 |
Non-deductible expenses |  |  |  |  |  |  |
Entertainment |  | 972,624 |  | 1,225,250 |  | 792,099 |
Share-based compensation |  | 2,633,728 |  | 1,777,829 |  | 2,291,206 |
Bad debt loss |  | 462,751 |  | 1,383,597 |  | (31,963 | )
Impairment of ETS TOEIC license |  | 3,002,364 |  | — |  | — |
Tax rate differential |  | (4,213,407 | ) | 5,629,196 |  | (3,974,403 | )
Dividend withholding tax |  | 11,300,000 |  | — |  | — |
Additional deduction of research and development costs |  | (2,805,937 | ) | (8,489,742 | ) | (4,900,698 | )
Other |  | 202,193 |  | 1,405,832 |  | 1,765,406 |
Actual income tax expense |  | 19,895,462 |  | 9,575,146 |  | 18,921,479 |
Schedule of components of deferred income tax assets and liabilities |
|  | March 31, |
|  | 2015 |  | 2016 |
|  | RMB |  | RMB |
Deferred income tax assets: |  |  |  |  |
Tax loss carryforwards |  | 10,228,873 |  | 20,326,608 |
Share of loss of equity method investments |  | 164,021 |  | 1,112,843 |
Property and equipment, net |  | 1,091,914 |  | 70,475 |
Accrued expenses and other payables |  | 3,375,252 |  | 2,375,267 |
Total gross deferred income tax assets |  | 14,860,060 |  | 23,885,193 |
Less: valuation allowance |  | (3,882,555 | ) | (20,028,588 | )
Net deferred income tax assets |  | 10,977,505 |  | 3,856,605 |
Deferred income tax liabilities: |  |  |  |  |
Customer relationships |  | 160,243 |  | 114,202 |
Training platform |  | 75,734 |  | 54,599 |
Total gross deferred income tax liabilities |  | 235,977 |  | 168,801 |
Net deferred income tax assets |  | 10,741,528 |  | 3,687,804 |
Schedule of current and non-current deferred income tax assets |
|  | March 31, |
|  | 2015 |  | 2016 |
|  | RMB |  | RMB |
Current deferred income tax assets, included in prepaid expenses and other current assets |  | 9,490,107 |  | 3,663,864 |
Non-current deferred income tax assets, included in other assets |  | 1,251,421 |  | 23,940 |
Net deferred income tax assets |  | 10,741,528 |  | 3,687,804 |
Summary of movements of the valuation allowance |
|  | Year Ended March 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | RMB |  | RMB |  | RMB |
Balance at the beginning of the year |  | 921,751 |  | 2,575,187 |  | 3,882,555 |
Additions from Xing Wei Group acquisition |  | 915,864 |  | — |  | — |
Additions of valuation allowance excluding acquisition |  | 737,572 |  | 1,307,368 |  | 16,146,033 |
Balance at the end of the year |  | 2,575,187 |  | 3,882,555 |  | 20,028,588 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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