v3.20.1

Earnings (Loss) Per Common Share (Tables) | 12 Months Ended
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Dec. 31, 2019
Earnings Per Share [Abstract] |
Schedule of Basic and Diluted Earnings (Loss) Per Common Share | Basic and diluted earnings (loss) per common share are calculated as follows:
|  | Nine months ended December 31, |  |  | Twelve months ended December 31, |  |  | Twelve months ended December 31,
|  | 2017 |  |  | 2018 |  |  | 2019
|  | RMB |  |  | RMB |  |  | RMB
Numerator: |  |  |  |  |  |  |  |  |  |
Net earnings (loss) attributable to ATA Creativity Global |  |  | 29,633,544 |  |  |  | 854,925,914 |  |  | (122,253,989)
Dividends paid to participating securities |  |  | (3,749,630 | ) |  |  | (13,249,006 | ) |  | —
Redeemable non-controlling interest redemption value accretion |  |  | (3,748,639 | ) |  |  | (6,085,542 | ) |  | (6,008,491)
Net earnings (loss) available to common shareholders |  |  | 22,135,275 |  |  |  | 835,591,366 |  |  | (128,262,480)
Denominator: |  |  |  |  |  |  |  |  |  |
Denominator for basic earnings (loss) per share: |  |  |  |  |  |  |  |  |  |
Weighted average common shares outstanding |  |  | 45,793,127 |  |  |  | 45,796,886 |  |  | 50,915,710
Denominator for diluted earnings (loss) per share |  |  | 45,793,127 |  |  |  | 45,796,886 |  |  | 50,915,710
Basic loss per common share from continuing operations |  |  | (1.72 | ) |  |  | (1.81 | ) |  | (2.62)
Diluted loss per common share from continuing operations |  |  | (1.72 | ) |  |  | (1.81 | ) |  | (2.62)
Basic earnings per common share from discontinued operations |  |  | 2.20 |  |  |  | 20.06 |  |  | 0.10
Diluted earnings per common share from discontinued operations |  |  | 2.20 |  |  |  | 20.06 |  |  | 0.10
Basic earnings (loss) per common share attributable to ATA Creativity Global |  |  | 0.48 |  |  |  | 18.25 |  |  | (2.52)
Diluted earnings (loss) per common share attributable to ATA Creativity Global |  |  | 0.48 |  |  |  | 18.25 |  |  | (2.52)
Summary of Potential Common Shares Outstanding Excluded From the Calculation of Diluted Earnings (Loss) Per Share | The following table summarizes potential common shares outstanding excluded from the calculation of diluted earnings (loss) per share for nine months ended December 31, 2017, the year ended December 31, 2018 and the year ended December 31, 2019, because their effect is anti-dilutive:
|  | Nine months ended December 31, |  |  | Twelve months ended December 31, |  |  | Twelve months ended December 31,
|  | 2017 |  |  | 2018 |  |  | 2019
Shares issuable under share options |  |  | 2,377,067 |  |  |  | 1,142,212 |  |  | 402,500

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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