XML 99 R83.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Income Taxes - Additional Information (Details)
¥ / shares in Units, $ / shares in Units, $ in Thousands
12 Months Ended
Dec. 31, 2023
CNY (¥)
¥ / shares
Dec. 31, 2023
USD ($)
$ / shares
Dec. 31, 2022
CNY (¥)
¥ / shares
Dec. 31, 2021
CNY (¥)
¥ / shares
Income Taxes [Line Items]        
Statutory income tax rate 25.00% 25.00% 25.00% 25.00%
Income tax expenses ¥ 25,166,000 $ 3,545 ¥ 11,992,000 ¥ (19,618,000)
Income tax benefit/expenses if the tax holidays granted to Wuhan Shangde were not available ¥ 21,967   ¥ 24,338 ¥ 11,560
Basic | (per share) ¥ 92.88 $ 13.08 ¥ 94.14 ¥ 32.56
Diluted | (per share) ¥ 92.88 $ 13.08 ¥ 94.14 ¥ 32.56
Uncertain tax positions ¥ 0   ¥ 0 ¥ 0
Income tax rate outside the PRC 25.00% 25.00%    
PRC available for distribution earnings ¥ 119,316,000      
Wuhan Shangde Online Education Technology Co., Ltd. ("Wuhan Shangde")        
Income Taxes [Line Items]        
Basic | ¥ / shares ¥ 93.34   ¥ 92.34 ¥ 31.36
Maximum        
Income Taxes [Line Items]        
Payment of dividends withholding tax, percentage 10.00% 10.00%    
Minimum        
Income Taxes [Line Items]        
Payment of dividends withholding tax, percentage 5.00% 5.00%    
Hong Kong        
Income Taxes [Line Items]        
Income tax expenses ¥ 0   ¥ 0 ¥ 0
Hong Kong | For the First 2 Million Profits        
Income Taxes [Line Items]        
Statutory income tax rate 8.25% 8.25%    
Hong Kong | For the Remaining Profits        
Income Taxes [Line Items]        
Statutory income tax rate 16.50% 16.50%    
China        
Income Taxes [Line Items]        
Statutory income tax rate 25.00% 25.00%    
China | subsidiaries and the Variable Interest Entities        
Income Taxes [Line Items]        
Statutory income tax rate 25.00% 25.00%    
Expiration start date Dec. 31, 2024 Dec. 31, 2024    
Expiration end date Dec. 31, 2029 Dec. 31, 2029    
China | 2021 | Wuhan Shangde Online Education Technology Co., Ltd. ("Wuhan Shangde")        
Income Taxes [Line Items]        
Statutory income tax rate 15.00% 15.00%    
Preferential tax rate description Wuhan Shangde was qualified as “high and new technology enterprise strongly supported by the State” (“HNTE”) and was accordingly entitled to a preferential tax rate of 15% from calendar years 2021 through 2023 and expected to be subject to an EIT rate of 15% as long as it maintains its status as a HNTE. Wuhan Shangde was qualified as “high and new technology enterprise strongly supported by the State” (“HNTE”) and was accordingly entitled to a preferential tax rate of 15% from calendar years 2021 through 2023 and expected to be subject to an EIT rate of 15% as long as it maintains its status as a HNTE.    
Preferential tax rate 15.00% 15.00%    
Preferential tax exemption approved start year 2021 2021    
Preferential tax exemption approved end year 2023 2023