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Revenue and Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2020

Segment Reporting [Abstract]

Schedule of disaggregation of revenue

		Year ended December 31,
		2018				2019				2020
		RMB’000				RMB’000				RMB’000
Revenue from contracts with customers
General adult English training			810,218				690,534				240,103
Overseas training services			223,601				203,677				130,567
Online English training			212,302				260,263				289,715
Junior English training			65,490				167,924				130,348
Sales of goods			93,538				93,454				93,397
Others English language-related services			19,085				32,047				12,905
Total			1,424,234				1,447,899				897,035

Schedule of segment revenue and results

						Year ended December 31, 2018
		General adult English training				Overseas training services				Online English training				Junior English training				Total
		RMB’000				RMB’000				RMB’000				RMB’000				RMB’000
Disaggregated by timing of revenue recognition
Point in time			93,538				-				-				-				93,538
Overtime			810,218				223,601				212,302				65,490				1,311,611
Revenue from external customers			903,756				223,601				212,302				65,490				1,405,149
Reportable segment revenue			903,756				223,601				212,302				65,490				1,405,149
Reportable segment gross profit			566,994				103,703				97,144				23,717				791,558

						Year ended December 31, 2019
		General adult English training				Overseas training services				Online English training				Junior English training				Total
		RMB’000				RMB’000				RMB’000				RMB’000				RMB’000
Disaggregated by timing of revenue recognition
Point in time			93,454				-				-				-				93,454
Overtime			690,534				203,677				260,263				167,924				1,322,398
Revenue from external customers			783,988				203,677				260,263				167,924				1,415,852
Reportable segment revenue			783,988				203,677				260,263				167,924				1,415,852
Reportable segment gross profit			422,517				86,358				104,620				61,070				674,565

						Year ended December 31, 2020
		General adult English training				Overseas training services				Online English training				Junior English training				Total
		RMB’000				RMB’000				RMB’000				RMB’000				RMB’000
Disaggregated by timing of revenue recognition
Point in time			93,397																93,397
Overtime			240,103				130,567				289,715				130,348				790,733
Revenue from external customers			333,500				130,567				289,715				130,348				884,130
Reportable segment revenue			333,500				130,567				289,715				130,348				884,130
Reportable segment gross profit			104,875				34,318				119,438				27,933				286,564

Schedule of reconciliations of reportable segment revenues and profit or loss

		2018				2019				2020
		RMB’000				RMB’000				RMB’000
Revenue
Reportable segment revenue			1,405,149				1,415,852				884,130
Other revenue			19,085				32,047				12,905
Consolidated revenue (note 17(a))			1,424,234				1,447,899				897,035
Profit
Reportable segment profit			791,558				674,565				286,564
Other profit			17,113				31,040				12,592
Reportable segment profit derived from Group’s external customers			808,671				705,605				299,156
Selling and marketing expenses			(425,217	)			(437,986	)			(310,433	)
General and administrative expenses			(253,939	)			(329,828	)			(238,592	)
Research and development expenses			(26,178	)			(32,333	)			(31,878	)
Interest income			1,150				1,633				448
Interest expenses			(8	)			(2,453	)			(6,101	)
Foreign currency exchange gain/(loss), net			21				(19	)			(382	)
Gains/(losses) on disposal and closure of subsidiaries and branches			-				583				(31,884	)
Gains on available-for-sale investments			3,916				-				-
Gains on Short-term investments			-				-				495
Government grants			7,817				5,773				28,124
Equity in income on equity method investments			1,668				2,658				(1,532	)
Depreciation and amortization			(31,570	)			(23,414	)			(16,469	)
Share-based compensation expenses			(7,648	)			(96,661	)			(52,256	)
Warrant financing			-				-				(41,118	)
Others, net			1,649				4,044				4,640
Unallocated head office and corporate expenses			(12,433	)			(13,062	)			(9,198	)
Consolidated (loss)/income before income tax			67,899				(215,460	)			(406,980	)

X

- Definition

Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 30
-Subparagraph (b)
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- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
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- Definition

Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.

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