Bright Scholar Education Holdings Ltd Balance Sheet

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Financial Statements

Income Statement Balance Sheet Cashflow Statement

Consolidated Balance Sheets

In millions of CNY, except per-share amounts

	Q4 FY2024 As of Aug 31, 2024	Q4 FY2023 As of Aug 31, 2023	Q4 FY2022 As of Aug 31, 2022	Q4 FY2021 As of Aug 31, 2021	Q4 FY2020 As of Aug 31, 2020	Q4 FY2019 As of Aug 31, 2019	Q4 FY2018 As of Aug 31, 2018	Q4 FY2017 As of Aug 31, 2017
Current assets
Cash and cash equivalents
Restricted cash
Held-to-maturity investments
Short-term investments
Amounts due from related parties, net of allowance of RMB 233 and RMB 572 as of August 31, 2021 and 2022, respectively
Accounts receivable, net of allowance of RMB 13,223 and RMB 12,517 as of August 31, 2023 and 2024, respectively
Amounts due from related parties, net of allowance of RMB 13,339 and RMB 19,012 as of August 31, 2023 and 2024, respectively
Other receivables, deposits and other assets, net of allowance of RMB 854 and RMB 549 as of August 31, 2023 and 2024, respectively
Related Parties
Total other receivables, deposits and other assets, net of allowance of RMB 854 and RMB 549 as of August 31, 2023 and 2024, respectively

Other receivables, deposits and other assets, net of allowance of RMB 1,677 and RMB 957 as of August 31, 2022 and 2023, respectively
Inventories
Amounts due from Affected Entities, net of allowance of RMB nil and RMB nil as of August 31, 2021 and 2022, respectively*
Current assets belong to discontinued operations
Assets held for sale
Current assets of discontinued operations
Total current assets
Restricted cash – non-current
Property and equipment, net
Land use rights, net
Intangible assets, net
Goodwill, net
Long-term investments, net
Equity method investments
Other investments
Prepayments for construction contracts
Deferred tax assets, net
Deposits for acquisition
Other non-current assets, net of allowance of RMB 177 and RMB 141 as of August 31, 2023 and 2024, respectively
Operating lease right-of-use assets – non-current
Amounts due from Affected Entities –non current
Non-current assets of discontinued operations
Total non-current assets

TOTAL ASSETS
Current liabilities
Accounts payable (including accounts payable of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 3,638 and RMB 2,461 as of August 31, 2023 and 2024, respectively)
Amounts due to related parties (including amounts due to related parties of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 5,641 and RMB 294,164 as of August 31, 2021 and 2022, respectively)
Accrued expenses and other current liabilities (including accrued expenses and other current liabilities of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 364,734 and RMB 394,880 as of August 31, 2019 and 2020, respectively)
Amounts due to related parties (including amounts due to related parties of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 294,164 and RMB 255,453 as of August 31, 2022 and 2023, respectively)
Amounts due to related parties (including amounts due to related parties of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 188,262 and RMB 33,927 as of August 31, 2023 and 2024, respectively)
Related Parties
Total amounts due to related parties (including amounts due to related parties of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 188,262 and RMB 33,927 as of August 31, 2023 and 2024, respectively)

Accrued expenses and other current liabilities (including accrued expenses and other current liabilities of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited RMB 28,003 and RMB 9,513 as of August 31, 2023 and 2024, respectively)
Short-term loans (including short-term loans of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB nil and RMB nil as of August 31, 2022 and 2023, respectively)
Income tax payable (including income tax payable of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 19,091 and RMB 19,983 as of August 31, 2021 and 2022, respectively)
Current portion of deferred revenue (including deferred revenue of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 936,615 and nil as of August 31, 2018 and 2019, respectively)
Income tax payable (including income tax payable of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 12,534 and RMB 7,301 as of August 31, 2023 and 2024, respectively)
Contract liabilities – current (including contract liabilities of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 107,494 and RMB 111,592 as of August 31, 2022 and 2023, respectively)
Contract liabilities – current (including contract liabilities of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 5,640 and RMB 883 as of August 31, 2023 and 2024, respectively)
Refund liabilities – current (including refund liabilities of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 164 and RMB 30 as of August 31, 2023 and 2024, respectively)
Operating lease liabilities – current (including operating lease liabilities - current of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 1,822 and RMB nil as of August 31, 2023 and 2024, respectively)
Bond payable (including bond payable of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB nil and RMB nil as of August 31, 2021 and 2022, respectively)
Amounts due to Affected Entities (including amounts due to Affected Entities of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 14,067 and RMB 283,270 as of August 31, 2020 and August 31, 2021, respectively)
Current liabilities belong to discontinued operations
Amounts due to Affected Entities (including amounts due to Affected Entities of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 276,378 and RMB nil as of August 31, 2021 and 2022, respectively)*
Current liabilities of discontinued operations (including current liabilities of discontinued operations of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 317,641 and RMB nil as of August 31, 2023 and 2024, respectively)
Total current liabilities
Deferred tax liabilities, net
Non-current contract liabilities (including non-current portion of contract liabilities of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB nil and RMB nil as of August 31, 2023 and 2024, respectively)
Deferred tax liabilities, net (including deferred tax liabilities, net of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 74 and RMB nil as of August 31, 2023 and 2024, respectively)
Bond payable (including bond payable of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB nil and RMB nil as of August 31, 2020 and August 31, 2021, respectively)

Long-term loan (including long-term loan of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited RMB nil and RMB nil as of August 31, 2021 and 2022, respectively)
Other non-current liabilities due to related parties (including other non-current liabilities due to related parties of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 13,154 and RMB 11,197 as of August 31, 2021 and 2022, respectively)
Other non-current liabilities (including other non-current liabilities of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 3,771 and RMB nil as of August 31, 2020 and 2021, respectively)
Long-term loan (including long-term loan of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited RMB nil and RMB nil as of August 31, 2022 and 2023, respectively)
Other non-current liabilities due to related parties (including non-current liabilities due to related parties of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 21,736 and RMB 26,843 as of August 31, 2019 and 2020, respectively)
Other non-current liabilities due to related parties (including other non-current liabilities due to related parties of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 11,197 and RMB nil as of August 31, 2022 and 2023, respectively)
Operating lease liabilities – non-current (including operating lease liabilities – non-current of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 2,025 and RMB nil as of August 31, 2023 and 2024, respectively)
Non-current liabilities belong to discontinued operations
Non-current liabilities of discontinued operations (including non-current liabilities of discontinued operations of the consolidated VIEs without recourse to Bright Scholar Education Holdings Limited of RMB 70,436 and RMB nil as of August 31, 2023 and 2024, respectively)
Total non-current liabilities
TOTAL LIABILITIES
EQUITY
Share capital (US$0.00001 par value; 118,669,795 shares issued and outstanding as of August 31, 2023 and 2024, respectively)
Additional paid-in capital
Statutory reserves
Accumulated other comprehensive income
Accumulated deficit
Shareholders’ equity
Non-controlling interests
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

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