v3.20.1

Discontinued Operations (Tables) | 12 Months Ended
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Dec. 31, 2019
Discontinued Operations And Disposal Groups [Abstract] |
Schedule of Financial Information of Discontinued Operations | The major classes of line items constituting operating results of discontinued operations included in the Company’s consolidated statements of comprehensive income (loss) were as follows for the nine months ended December 31, 2017, the year ended December 31, 2018 and the year ended December 31, 2019. The gain from disposal of discontinued operations, net of income taxes, recorded for the year ended December 31, 2019, was to account for the reimbursement of legal and consulting expenses from the buyer in relation to the sale of ATA Online business.
|  | Nine months ended December 31 |  |  | Twelve months ended December 31 |  |  | Twelve months ended December 31 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |  |  | RMB |
Net revenues |  |  | 484,873,277 |  |  |  | 194,939,146 |  |  |  | — |
Cost of revenues |  |  | 255,263,889 |  |  |  | 116,432,436 |  |  |  | — |
Operating expenses |  |  | 101,413,368 |  |  |  | 104,587,110 |  |  |  | — |
Other income (loss) |  |  | 3,962,257 |  |  |  | 6,929,814 |  |  |  | — |
Income (loss) from operations of discontinued operations, before income taxes |  |  | 132,158,277 |  |  |  | (19,150,586) |  |  |  | — |
Income tax expense (benefit) |  |  | 31,517,344 |  |  |  | (199,617) |  |  |  | — |
Income (loss) from operations of discontinued operations, net of income taxes |  |  | 100,640,933 |  |  |  | (18,950,969) |  |  |  | — |
Gain from disposal of discontinued operations, net of income taxes |  |  | — |  |  |  | 937,605,948 |  |  |  | 4,894,197 |
Income from discontinued operations, net of income taxes |  |  | 100,640,933 |  |  |  | 918,654,979 |  |  |  | 4,894,197 |
Net loss attributable to non-redeemable non-controlling interests from discontinued operations |  |  | (352,101) |  |  |  | (10,608) |  |  |  | — |
Net Income from discontinued operations attributable to ATA Creativity Global |  |  | 100,993,034 |  |  |  | 918,665,587 |  |  |  | 4,894,197 |
The condensed cash flows of the discontinued operations were as follows for the nine months ended December 31, 2017, and the years ended December 31, 2018 and 2019.
|  | Nine months ended December 31 |  |  | Twelve months ended December 31 |  |  | Twelve months ended December 31 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |  |  | RMB |
Net cash provided by (used in) operating activities |  |  | 133,225,150 |  |  |  | (25,108,520 | ) |  |  | 4,894,197 |
Net cash used in investing activities |  |  | (22,052,885 | ) |  |  | (8,666,299 | ) |  |  | — |
Net cash used in financing activities |  |  | (93,811,830 | ) |  |  | (21,098,633 | ) |  |  | — |

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