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Consolidated Balance Sheets
Dec. 31, 2023
CNY (¥)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
CNY (¥)
Current assets:      
Cash and cash equivalents ¥ 18,175,959 $ 2,560,030 ¥ 65,055,278
Accounts receivable, net 4,912,020 691,844 17,173,021
Inventories 399,439
Short-term prepayments 77,950,037 10,979,033 254,493,399
Short-term investments 4,223,894 594,923 4,080,000
Prepaid expenses and other current assets 14,914,484 2,100,662 9,518,326
Total current assets 122,348,959 17,232,491 351,771,332
Non-current assets:      
Right-of-use assets, net 7,604,933 1,071,132
Deferred tax assets, net 11,226,164 1,581,172 9,176,875
Property and equipment, net 213,369 30,052 153,880
Educational contents, net 214,441,814
Intangible assets, net 1,257,860 177,166
Other non-current assets 219,416 30,904
Long-term prepayments 8,815,919 1,241,696 151,779,105
Total non-current assets 29,337,661 4,132,122 375,551,674
Total assets 151,686,620 21,364,613 727,323,006
Current liabilities:      
Accounts payable 11,524,904 1,623,249 8,037,004
Contract liabilities 86,731,977 12,215,943 290,028,010
Salary and welfare payable 3,170,255 446,521 2,302,646
Income taxes payable 4,474,575 636,695 1,170,795
Value added tax (“VAT”) and other tax payable 2,198,217 303,148 4,063,389
Other payables 3,506,282 493,849 2,658,243
Lease liabilities, current 3,482,876 490,553
Total current liabilities 162,594,710 22,900,985 360,971,544
Non-current liabilities:      
Deferred tax liabilities 2,274,256 320,322
Lease liabilities, non-current 4,035,598 568,402
Total non-current liabilities 6,309,854 888,724
Total liabilities 168,904,564 23,789,709 360,971,544
Commitments and contingencies
Shareholders’ equity (deficit)      
Ordinary shares (US$0.0001 par value; 500,000,000 shares authorized, 121,110,000 and 121,110,000 issued and outstanding as of December 31, 2022 and 2023) 77,747 12,111 77,747
Additional paid-in capital 238,567,906 33,600,426 242,093,942
Statutory reserves 23,557,710 3,318,034 23,599,304
Retained earnings (accumulated deficit) (291,805,140) (41,099,902) 81,822,029
Accumulated other comprehensive income 6,096,465 858,678 2,520,630
Total Jianzhi Education Technology Group Company Limited’s shareholders’ equity (deficit) (23,505,312) (3,310,653) 350,113,652
Noncontrolling interests 6,287,368 885,557 16,237,810
Total shareholders’ equity (deficit) (17,217,944) (2,425,096) 366,351,462
Total liabilities and shareholders’ equity (deficit) 151,686,620 21,364,613 727,323,006
Related Party      
Current assets:      
Amount due from related parties 2,172,565 305,999 1,051,869
Current liabilities:      
Amount due to related parties ¥ 47,505,624 $ 6,691,027 ¥ 52,711,457