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Business Combinations (Tables) | 12 Months Ended
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Dec. 31, 2020
Business Combinations [Abstract] |
Schedule of allocation of the purchase price of the assets acquired and liabilities assumed |
|  | As of May 31, 2019 |
|  | RMB’000 |
Cash and cash equivalents |  |  | 4,254 |
Prepayments and other current assets |  |  | 8,974 |
Property, plant and equipment |  |  | 6,959 |
Operating lease right-of-use |  |  | 15,320 |
Intangible assets |  |  | 200 |
Accounts payable |  |  | (1,518 | )
Deferred revenue |  |  | (25,098 | )
Salary and welfare payable |  |  | (1,219 | )
Accrued expenses and other payables |  |  | (2,795 | )
Operating lease liabilities |  |  | (15,320 | )
Goodwill |  |  | 25,253 |
Total purchase consideration |  |  | 15,010 |
|  | As of June 30, 2018 |
|  | RMB’000 |
Cash and cash equivalents |  |  | 24,248 |
Accounts receivable |  |  | 165 |
Prepayments and other current assets |  |  | 43,122 |
Inventories |  |  | 2,517 |
Prepaid tax |  |  | 613 |
Other current assets |  |  | 3,804 |
Property, plant and equipment |  |  | 3,679 |
Intangible assets |  |  | 41,010 |
Accounts payable |  |  | (1,467 | )
Deferred revenue |  |  | (149,656 | )
Salary and welfare payable |  |  | (6,981 | )
Deferred tax liabilities |  |  | (17,832 | )
Fair value of non-controlling interests |  |  | (26,070 | )
Goodwill |  |  | 221,888 |
Total purchase consideration |  |  | 139,040 |
Schedule of pro forma information |
|  | Years ended December 31, |
|  | 2018 |  |  | 2019 |
|  |  | RMB’000 |  |  |  | RMB’000 |
Revenues |  |  | 1,455,736 |  |  |  | 1,464,028 |
Net income/(loss) |  |  | 48,990 |  |  |  | (228,193 | )
|  | Year ended December 31, 2017 |  |  | Year ended December 31, 2018 |
|  | RMB’000 |  |  | RMB’000 |
Revenues |  |  | 1,298,977 |  |  |  | 1,486,635 |
Net income |  |  | 33,309 |  |  |  | 44,237 |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121647850&loc=d3e4845-128472 + Details
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