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ACQUISITION (Tables)

12 Months Ended

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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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
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