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Accrued Expenses and Other Current Liabilities - Summary of Accrued Expenses and Other Liabilities (Details)
¥ in Thousands, $ in Thousands
Dec. 31, 2023
CNY (¥)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
CNY (¥)
Payables and Accruals [Abstract]      
Refund liability [1] ¥ 143,744   ¥ 133,066
Salary and welfare payables 122,815   113,189
Accrued marketing expenses 41,729   28,762
Advanced deposits [2] 30,690   28,770
Other tax liabilities [3] 26,969   39,497
Accrued service fees [4] 15,888   13,176
Payables to educational institutions [5] 10,686   23,149
Payables for leasehold improvement and intangible assets 1,108   4,436
Dividend payable     31,254
Other payables 16,062   21,040
Total ¥ 409,691 $ 57,703 ¥ 436,339
[1] Refund liability represented the tutoring fee collected by the Group which the Group estimates it will refund back to its customers as a result of its refund policy.
[2] Advanced deposits primarily included down payments paid by prospective customers before contracts signing.
[3] The balance represented accrued income tax payable and other tax liabilities in accordance with local tax laws.
[4] The balance represented accrued expenses for outsourced service providers and other professional services.
[5] The balance represented tuition fees collected from the students for their registrations with educational institutions.