v3.20.1

Share-based Compensation (Tables) | 12 Months Ended
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Dec. 31, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |
Summary of the Share Options Activities | A summary of the share options activities for nine months ended December 31, 2017, the year ended December 31, 2018 and the year ended December 31, 2019 is presented below:
|  |  |  |  |  | Weighted |  |  | Weighted |  | Aggregate
|  |  |  |  |  | average |  |  | remaining |  | intrinsic
|  | Number of |  |  | exercise |  |  | contractual |  | value
|  | shares |  |  | USD |  |  | years |  | USD
Outstanding as of March 31, 2017 |  |  | 2,451,067 |  |  |  | 2.21 |  |  |  |  |
Granted |  |  | 50,000 |  |  |  | 2.35 |  |  |  |  |
Exercised |  |  | — |  |  |  | — |  |  |  |  |
Forfeited |  |  | (50,000 | ) |  |  | 1.71 |  |  |  |  |
Expired |  |  | (74,000 | ) |  |  | 3.60 |  |  |  |  |
Outstanding as of December 31, 2017 |  |  | 2,377,067 |  |  |  | 2.18 |  |  |  |  |
Granted |  |  | 1,053,150 |  |  |  | 0.58 |  |  |  |  |
Exercised |  |  | (119,792 | ) |  |  | 1.77 |  |  |  |  |
Forfeited |  |  | (123,438 | ) |  |  | 1.71 |  |  |  |  |
Cancelled |  |  | (1,901,752 | ) |  |  | 2.13 |  |  |  |  |
Expired |  |  | (143,023 | ) |  |  | 3.89 |  |  |  |  |
Outstanding as of December 31, 2018 |  |  | 1,142,212 |  |  |  | 0.67 |  |  |  |  |
Granted |  |  | 70,000 |  |  |  | 0.50 |  |  |  |  |
Exercised |  |  | — |  |  |  | — |  |  |  |  |
Forfeited |  |  | (809,712) |  |  |  | 0.61 |  |  |  |  |
Cancelled |  |  | — |  |  |  | — |  |  |  |  |
Expired |  |  | — |  |  |  | — |  |  |  |  |
Outstanding as of December 31, 2019 |  |  | 402,500 |  |  |  | 0.75 |  |  |  |  |
Vested and expected to vest as of December 31, 2019 |  |  | 402,500 |  |  |  | 0.75 |  |  | 8.59 |  | 35,753
Exercisable as of December 31, 2019 |  |  | 122,082 |  |  |  | 0.90 |  |  | 8.33 |  | 8,879
Schedule of Information Relating to Options Outstanding and Exercisable | Information relating to options outstanding and exercisable as of December 31, 2019 is as follows:
Options outstanding as of December 31, 2019 |  | Options exercisable as of December 31, 2019
|  | Exercise |  | Remaining |  |  |  | Exercise |  | Remaining
Number of |  | Price |  | Contractual |  | Number |  | Price |  | Contractual
Shares |  | per Share |  | Life |  | of Shares |  | per Share |  | Life
|  | USD |  | Years |  |  |  | USD |  | Years
62,500 |  | 1.71 |  | 7.05 |  | 35,416 |  | 1.71 |  | 7.05
320,000 |  | 0.58 |  | 8.85 |  | 86,666 |  | 0.58 |  | 8.85
20,000 |  | 0.53 |  | 9.21 |  | — |  | — |  | —
402,500 |  | 0.75 |  | 8.59 |  | 122,082 |  | 0.90 |  | 8.33
Summary of Assumptions Used in the Valuation Model | The Company calculated the fair value of the share options on the grant date, for nine months ended December 31, 2017, the year ended December 31, 2018 and the year ended December 31, 2019, using the Black-Scholes-Merton pricing valuation model. The assumptions used in the valuation model are summarized as follows:
|  | Nine months ended December 31 |  |  | Twelve months ended December 31 |  |  | Twelve months ended December 31
|  | 2017 |  |  | 2018 |  |  | 2019
Expected dividend yield |  |  | 8.7% |  |  |  | 0% |  |  | 0%
Expected volatility |  |  | 60% |  |  |  | 57% |  |  | 55%/54%
Expected term |  |  | 6.08 |  |  | 5.11/6.11 |  |  | 6.08
Risk-free interest rate (per annum) |  |  | 1.96% |  |  | 3.05%/3.10% |  |  | 2.53%/2.45%
Options |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |
Schedule of Compensation Expense Recognized for Non-vested Shares | Compensation expense recognized for non-vested share options for nine months ended December 31, 2017, the year ended December 31, 2018 and the year ended December 31, 2019 is allocated to the following expense items:
|  | Nine months ended December 31 |  |  | Twelve months ended December 31 |  |  | Twelve months ended December 31
|  | 2017 |  |  | 2018 |  |  | 2019
|  | RMB |  |  | RMB |  |  | RMB
Research and development |  |  | 476,994 |  |  |  | 157,355 |  |  | 68,016
Sales and marketing |  |  | 272,568 |  |  |  | 70,915 |  |  | —
General and administrative |  |  | 2,353,681 |  |  |  | 2,024,940 |  |  | 345,991
Total share-based compensation expense |  |  | 3,103,243 |  |  |  | 2,253,210 |  |  | 414,007
Non-vested shares |
Share Based Compensation Arrangement By Share Based Payment Award [Line Items] |
Schedule of Compensation Expense Recognized for Non-vested Shares | Compensation expense recognized for non-vested shares for nine months ended December 31, 2017, the year ended December 31, 2018 and the year ended December 31, 2019 is allocated to the following expense items:
|  | Nine months ended December 31 |  |  | Twelve months ended December 31 |  |  | Twelve months ended December 31
|  | 2017 |  |  | 2018 |  |  | 2019
|  | RMB |  |  | RMB |  |  | RMB
Cost of revenues |  |  | — |  |  |  | — |  |  | —
Research and development |  |  | 516,339 |  |  |  | 240,441 |  |  | 367,313
Sales and marketing |  |  | 258,170 |  |  |  | 96,058 |  |  | —
General and administrative |  |  | 2,908,303 |  |  |  | 7,119,658 |  |  | 4,028,134
Total share-based compensation expense |  |  | 3,682,812 |  |  |  | 7,456,157 |  |  | 4,395,447
Summary of the Non-vested Shares Activities | A summary of the non-vested shares activities for nine months ended December 31, 2017, the year ended December 31, 2018 and the year ended December 31, 2019 is presented below:
|  |  |  |  |  | Weighted average |
|  | Number |  |  | grant date |
|  | of shares |  |  | fair value |
|  | USD |  |  |  |  |
Outstanding at March 31, 2017 |  |  | 2,700,000 |  |  |  | 1.661 |
Granted |  |  | — |  |  |  | — |
Vested |  |  | (60,000) |  |  |  | 2.145 |
Forfeited |  |  | (15,000) |  |  |  | 1.650 |
Outstanding at December 31, 2017 |  |  | 2,625,000 |  |  |  | 1.650 |
Granted |  |  | 2,572,584 |  |  |  | 0.537 |
Vested |  |  | (2,068,586) |  |  |  | 0.872 |
Forfeited |  |  | (71,250) |  |  |  | 1.650 |
Cancelled |  |  | (1,262,250) |  |  |  | 1.650 |
Outstanding at December 31, 2018 |  |  | 1,795,498 |  |  |  | 0.951 |
Granted |  |  | — |  |  |  | — |
Vested |  |  | (693,362) |  |  |  | 0.885 |
Forfeited |  |  | — |  |  |  | — |
Cancelled |  |  | — |  |  |  | — |
Outstanding at December 31, 2019 |  |  | 1,102,136 |  |  |  | 0.993 |

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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5047-113901 + Details
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- Definition Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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