Organization and Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2018

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Summary of Subsidiaries VIEs and VIEs' Subsidiaries

As of December 31, 2018, details of the Company’s subsidiaries, its VIEs and VIEs’ subsidiaries were as follows:

Name (1)	Date of establishment/ acquisition	Place of establishment	Percentage of direct or indirect economic ownership	Principal activities
Subsidiaries:
Sunlands HK	October 6, 2015	HongKong	100%	Investment holding
Wuhan Zhibo	August 2, 2017	PRC	100%	Provision of technical consultation and services
Tianjin Sunlands	July 31, 2017	PRC	100%	Provision of technical consultation and services
Variable interest entities ("VIEs"):
Beijing Sunlands	September 27, 2013	PRC	N/A*	Investment holding and provision of education services
Tianjin Shangde	March 21, 2018	PRC	N/A*	Provision of education services
VIEs’ subsidiaries:
Beijing Shangzhi Jiaye Education    Technology Co., Ltd.	March 13, 2012	PRC	100%	Provision of education services
Beijing Shangren Chongye Education    Technology Co., Ltd.	September 27, 2013	PRC	100%	Provision of education services
Guangdong Shangde Online Education    Technology Co., Ltd.	October 15, 2013	PRC	100%	Provision of education services
Urumchi Shangde Renye Business    Consulting Co., Ltd.	March 10, 2015	PRC	100%	Provision of education services
Guangzhou Youhe Self-study Training    School	May 19, 2015	PRC	100%	Provision of education services
Beijing Bainiao Education    Technology Co., Ltd.(2)	March 3, 2016	PRC	100%	Provision of education services
Shanghai Shangchi Education    Technology Co., Ltd.	December 22, 2016	PRC	90%	Provision of education services
Beijing Shangren Side Education    Technology Co., Ltd.	June 2, 2017	PRC	100%	Provision of education services
Shanghai Shangchi Institute	September 1, 2017	PRC	100%	Provision of education services
Guangzhou Shangzhi Side Education    Technology Co.,  Ltd.	September 28, 2017	PRC	100%	Provision of education services

* These entities are controlled by the Company pursuant to the contractual agreements disclosed below.  

(1) The English names are for identification purpose only.

(2) Previously known as Beijing Shangren Chongde Education Technology Co., Ltd. The name change permit was granted by governmental authority on June 29, 2018.

Summary Financial Information of VIEs and their Subsidiaries

1. ORGANIZATION AND BASIS OF PRESENTATION - continued

The VIE arrangements - continued

The following financial information of the VIEs and their subsidiaries as of December 31, 2017 and 2018 and for each of the three years in the period ended December 31, 2018 was included in the accompanying consolidated financial statements after elimination of intercompany transactions and balances within the subsidiaries, VIEs and their subsidiaries:

	As of December 31,
	2017		2018
	RMB		RMB
Cash and cash equivalents		101,680		80,371
Short-term investments		309,070		587,051
Prepaid expenses and other current assets		38,813		46,601
Total current assets		507,410		818,480
Total assets		954,006		1,196,336
Accrued expenses and other current liabilities		223,298		241,204
Deferred revenue, current		1,325,954		1,765,085
Payables to acquire buildings		180,390		—
Total current liabilities		1,729,642		2,006,289
Deferred revenue, non-current		784,474		1,520,940
Other non-current liabilities		—		135
Total liabilities		2,514,116		3,527,364

	For the years ended December 31,
	2016			2017			2018
	RMB			RMB			RMB
Net revenues		418,910			970,162			1,973,985
Net (loss)/income		(253,563	)		(606,946	)		393,063
Net cash generated from operating activities		89,272			845,616			1,448,005
Net cash used in investing activities		(117,695	)		(375,802	)		(315,198	)
Net cash generated from (used in) financing activities		47,080			(391,237	)		8,018