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ACQUISITION (Tables) | 12 Months Ended
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Dec. 31, 2020
Business Acquisition [Line Items] |
Schedule of Pro Forma Adjustments Information |
|  | Years ended December 31,
|  | 2018 |  | 2019 |  | 2020
|  | RMB |  | RMB |  | RMB
|  | Unaudited |  | Unaudited |  | Unaudited
Pro forma net revenues |  | 629,862 |  | 673,941 |  | 551,101
Pro forma net income/(loss) |  | 44,947 |  | (94,767) |  | (60,143)
Ten Tutoring Centers controlled by Beijing Xinganxian |
Business Acquisition [Line Items] |
Schedule of Purchase Price Allocation Based on Fair Values of Acquired Assets and Liabilities |
|  |  |  | Amortization
|  |  |  | Period (in
|  | RMB |  | years)
Property and equipment |  | 1,023 |  |
Intangible assets: |  |  |  |
Trademark |  | 2,322 |  | 3
Workforce |  | 1,870 |  | 2
Goodwill |  | 20,911 |  |
Defer tax assets, net of deferred tax liabilities |  | 6,987 |  |
Total assets |  | 33,113 |  |
Deferred revenue |  | (27,871) |  |
Other payables |  | (14,342) |  |
Total |  | (9,100) |  |
NewSchool |
Business Acquisition [Line Items] |
Schedule of Purchase Price Allocation Based on Fair Values of Acquired Assets and Liabilities |
|  |  |  | Amortization
|  |  |  | Period (in
|  | RMB |  | years)
Cash and cash equivalents |  | 23,755 |  |
Restricted cash |  | 13,867 |  |
Accounts receivable |  | 2,370 |  |
Prepaid and other current assets |  | 7,310 |  |
Property and equipment |  | 1,468 |  |
Intangible assets: |  |  |  |
Software |  | 1,879 |  |
Tradename |  | 3,190 |  | Indefinite
Accreditation |  | 693 |  | 10
Operating lease right-of-use asset |  | 83,680 |  |
Other non-current assets |  | 11,919 |  |
Total assets |  | 150,131 |  |
Accounts payable |  | (44) |  |
Accrued and other liabilities |  | (4,275) |  |
Income tax payable, current |  | (4,887) |  |
Deferred tax liabilities |  | (9,419) |  |
Operating lease liability |  | (83,723) |  |
Total liabilities |  | (102,348) |  |
Gain on bargain purchase |  | (40,273) |  |
Total purchase price |  | 7,510 |  |

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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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