v3.20.1

Discontinued Operations - Schedule of Financial Information of Discontinued Operations (Details) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2017 CNY (¥) | Dec. 31, 2019 CNY (¥) | Dec. 31, 2019 USD ($) | Dec. 31, 2018 CNY (¥) | Dec. 31, 2017 CNY (¥)
Operating results of discontinued operations |  |  |  |  |
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 |  | ¥ 4,894,197 | $ 703,007 | 937,605,948 |
Income from discontinued operations, net of income taxes | 100,640,933 | 4,894,197 | 703,007 | 918,654,979 | ¥ 61,431,845
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 | 4,894,197 | $ 703,007 | 918,665,587 |
Cash flows of discontinued operations |  |  |  |  |
Net cash provided by (used in) operating activities | 133,225,150 | ¥ 4,894,197 |  | (25,108,520) |
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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- Definition Amount of cash inflow (outflow) of financing activities of discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3521-108585 + Details
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