New Oriental Education & Technology (EDU) 20-F 25 Sep 15 2015 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information - May. 31, 2015 - shares	Total
Document And Entity Information [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	May 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Trading Symbol	EDU
Entity Registrant Name	New Oriental Education & Technology Group Inc.
Entity Central Index Key	1,372,920
Current Fiscal Year End Date	--05-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	156,486,763

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Current assets
Cash and cash equivalents	$ 531,298	$ 371,593
Restricted cash	944	488
Term deposits	69,091	98,489
Short term investments	599,935	643,410
Accounts receivable, net of allowance of US$265 and US$801 as of May 31, 2014 and 2015, respectively	4,222	2,782
Inventory	23,983	22,366
Deferred tax assets	17,988	12,033
Prepaid expenses and other current assets, net	97,833	78,398
Amounts due from related parties, current	3,586	4,116
Total current assets	1,348,880	1,233,675
Restricted cash, non-current	2,481	1,840
Property and equipment, net	231,463	225,335
Land use rights, net	4,262	4,344
Amounts due from related parties, non-current	1,497	930
Long term deposit	15,268	12,574
Long term prepaid rent	424	1,082
Deferred tax assets, non-current	5,040	2,224
Intangible assets	3,919	736
Goodwill	11,194	3,692
Long term investments	325,991	117,113
Other non-current assets	1,118
Total assets	1,951,537	1,603,545
Current liabilities
Accounts payable (including accounts payable of the consolidated variable interest entities without recourse to the Company of US$8,501 and US$17,809 as of May 31, 2014 and 2015, respectively)	17,888	8,586
Accrued expenses and other current liabilities (including accrued expenses and other current liabilities of the consolidated variable interest entities without recourse to the Company of US$144,304 and US$157,466 as of May 31, 2014 and 2015, respectively)	178,803	168,918
Income taxes payable (including income taxes payable of the consolidated variable interest entities without recourse to the Company of US$15,920 and US$25,028 as of May 31, 2014 and 2015, respectively)	25,376	17,720
Amounts due to related parties (including amounts due to related parties of the consolidated variable interest entities without recourse to the Company of nil and US$1,995 as of May 31, 2014 and 2015, respectively)	1,995	4
Deferred revenue (including deferred revenue of the consolidated variable interest entities without recourse to the Company of US$380,062 and US$470,903 as of May 31, 2014 and 2015, respectively)	501,170	380,837
Total current liabilities	725,232	576,065
Deferred tax liabilities, non-current (including deferred tax liabilities, non-current of the consolidated variable interest entities without recourse to the Company of US$1,722 and US$1,600 as of May 31, 2014 and 2015, respectively)	2,461	1,722
Total liabilities	$ 727,693	$ 577,787
Commitments and Contingencies (Note 19)
Equity
Common shares (US$0.01 par value; 300,000,000 shares authorized as of May 31, 2014 and 2015; 158,379,387 shares issued as of May 31, 2014 and 2015; 157,758,666 and 156,486,763 shares outstanding as of May 31, 2014 and 2015, respectively)	$ 1,584	$ 1,584
Treasury stock	(19)	(6)
Additional paid-in capital	141,653	174,009
Statutory reserves	153,610	129,868
Retained earnings	824,015	654,744
Accumulated other comprehensive income	99,505	65,559
Total New Oriental Education & Technology Group Inc. shareholders' equity	1,220,348	$ 1,025,758
Noncontrolling interests (Note 20)	3,496
Total equity	1,223,844	$ 1,025,758
Total liabilities and equity	$ 1,951,537	$ 1,603,545

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 801	$ 265
Accounts payable, consolidated variable interest entity without recourse	17,809	8,501
Accrued expenses and other current liabilities, consolidated variable interest entity without recourse	157,466	144,304
Income taxes payable, consolidated variable interest entity without recourse	25,028	15,920
Amounts due to related parties, consolidated variable interest entity without recourse	1,995
Deferred revenue, consolidated variable interest entity without recourse	470,903	380,062
Deferred tax liabilities, non-current consolidated variable interest entity without recourse	$ 1,600	$ 1,722
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	158,379,387	158,379,387
Common stock, shares outstanding	156,486,763	157,758,666

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
NET REVENUES
Educational programs and services	$ 1,102,974	$ 1,006,198	$ 857,685
Books and others	143,792	132,689	102,169
Total net revenues	1,246,766	1,138,887	959,854
Operating costs and expenses
Cost of revenues	(526,320)	(451,669)	(384,177)
Selling and marketing	(188,483)	(169,062)	(142,098)
General and administrative	(378,434)	(324,210)	(311,014)
Total operating costs and expenses	(1,093,237)	(944,941)	(837,289)
Gain on disposal of subsidiaries		3,621
OPERATING INCOME	153,529	197,567	122,565
OTHER INCOME, NET
Interest income	66,605	44,880	30,121
Miscellaneous income, net	342	752	772
Income before income tax expense and loss from equity method investments	220,476	243,199	153,458
Provision for income taxes:
Current	(31,552)	(28,235)	(18,985)
Deferred	5,331	2,193	3,630
Provision for income taxes	(26,221)	(26,042)	(15,355)
Loss from equity method investments	(1,537)	(1,453)	(1,427)
Income from continuing operations	192,718	215,704	136,676
Loss from discontinued operations, net of tax			(407)
Net income	192,718	215,704	136,269
Add: Net loss attributable to noncontrolling interest	295
Net income attributable to New Oriental Education & Technology Group Inc.	$ 193,013	$ 215,704	$ 136,269
Net income from continuing operation per share (Note 17)
- Basic	$ 1.23	$ 1.38	$ 0.88
- Diluted	$ 1.23	$ 1.37	0.87
Net income from discontinued operation per share (Note 17)
- Basic			0
- Diluted			$ 0
Weighted average shares used in calculating basic net income per share	156,438,606	156,033,992	155,762,959
Weighted average shares used in calculating diluted net income per share	157,302,174	157,903,464	157,823,792
Share-based compensation expense included in:
Share-based compensation expense	$ 15,689	$ 20,079	$ 27,242
General and Administrative Expense [Member]
Share-based compensation expense included in:
Share-based compensation expense	$ 15,689	$ 20,079	$ 27,242

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Statement of Comprehensive Income [Abstract]
Net income	$ 192,718	$ 215,704	$ 136,269
Other comprehensive income, net of tax
Foreign currency translation adjustment	12,006	(17,894)	27,729
Unrealized gain on available-for-sale securities, net of tax effect of nil, nil and nil for years ended May 31, 2013, 2014 and 2015, respectively	21,940	586
Other comprehensive income/ (loss)	33,946	(17,308)	27,729
Comprehensive income	$ 226,664	$ 198,396	$ 163,998

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) None in scaling factor is -9223372036854775296	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Statement of Comprehensive Income [Abstract]
Unrealized gain on available-for-sale securities, tax effect

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($) $ in Thousands		Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Statutory reserve [Member]	Retained Earnings [Member]	Total New Oriental Education & Technology Group Inc. Shareholders' Equity [Member]	Noncontrolling Interest [Member]
Beginning Balance at May. 31, 2012		$ 690,402	$ 1,555	$ 161,485		$ 55,138	$ 85,253	$ 386,971	$ 690,402
Beginning Balance, shares at May. 31, 2012			158,379,387
Issuance of ADS shares for the exercises of employee share options		5,733	$ 7	5,726					5,733
The vesting of non-vested equity shares			$ 11	(11)
Share-based compensation expense		27,242		27,242					27,242
Transfer to statutory reserves							22,470	(22,470)
Dividend declared	[1]	3,010		3,010					3,010
Share repurchase	[2]	$ (33,133)		(33,116)	$ (17)				(33,133)
Share repurchase, shares		(1,683,400)	(1,683,400)
Net income		$ 136,269						136,269	136,269
Foreign currency translation adjustment		27,729				27,729			27,729
Ending Balance at May. 31, 2013		857,252	$ 1,573	164,336	(17)	82,867	107,723	500,770	857,252
Ending Balance, shares at May. 31, 2013			156,695,987
Issuance of ADS shares for the exercises of employee share options		7,848	$ 11	7,837					7,848
Reissuance of treasury stock for the exercises of employee share options		13,524		13,514	10				13,524
Reissuance of treasury stock for the exercises of employee share options, shares			1,014,727
Reissuance of treasury stock for the vesting of non-vested equity shares				(8)	8
Reissuance of treasury stock for the vesting of non-vested equity shares, shares			810,052
Share-based compensation expense		20,079		20,079					20,079
Transfer to statutory reserves							22,145	(22,145)
Dividend declared	[3]	(54,476)		(14,891)				(39,585)	(54,476)
Share repurchase	[2]	$ (16,865)		(16,858)	(7)				(16,865)
Share repurchase, shares		(762,100)	(762,100)
Net income		$ 215,704						215,704	215,704
Foreign currency translation adjustment		(17,894)				(17,894)			(17,894)
Unrealized gain on available-for-sale securities, net of tax effect of nil		586				586			586
Ending Balance at May. 31, 2014		$ 1,025,758	$ 1,584	174,009	(6)	65,559	129,868	654,744	1,025,758
Ending Balance, shares at May. 31, 2014		158,379,387	157,758,666
Reissuance of treasury stock for the exercises of employee share options		$ 11,362		11,353	9				11,362
Reissuance of treasury stock for the exercises of employee share options, shares		1,968,241	953,514
Reissuance of treasury stock for the vesting of non-vested equity shares				(6)	6
Reissuance of treasury stock for the vesting of non-vested equity shares, shares		1,385,484	575,432
Share-based compensation expense		$ 15,689		15,689					15,689
Transfer to statutory reserves							23,742	(23,742)
Share repurchase	[4]	$ (59,420)		(59,392)	(28)				(59,420)
Share repurchase, shares		(2,800,849)	(2,800,849)
Net income		$ 192,718						193,013	193,013	$ (295)
Foreign currency translation adjustment		12,006				12,006			12,006
Unrealized gain on available-for-sale securities, net of tax effect of nil		21,940				21,940			21,940
Capital injection of noncontrolling interest		3,791								3,791
Ending Balance at May. 31, 2015		$ 1,223,844	$ 1,584	$ 141,653	$ (19)	$ 99,505	$ 153,610	$ 824,015	$ 1,220,348	$ 3,496
Ending Balance, shares at May. 31, 2015		158,379,387	156,486,763
[1]	On April 17, 2012, the Company declared a special cash dividend in the amount of US$0.30 per ADS, or a total of approximately US$50,000. The actual dividend amount of US$46,990 was paid on September 28, 2012 to shareholders of record at the close of business on August 31, 2012.
[2]	On April 23, 2013, the Company's board of directors authorized the repurchase of up to US$50,000 of the Company's shares during the period from April 29, 2013, through July 31, 2013 to facilitate the future vesting of options or non-vested equity shares.
[3]	On July 23, 2013, the Company declared a special cash dividend in the amount of US$0.35 per ADS. The aggregate amount of cash dividend paid was US$54,476, of which US$39,585 and US$14,891 were funded by retained earnings and additional paid in capital, respectively. The dividend was fully paid on October 7, 2013 to shareholders of record at the close of business on September 6, 2013.
[4]	On July 22, 2014, the Company's board of directors authorized the repurchase of up to US$120,000 of the Company's shares during the period from July 28, 2014 through March 31, 2015. 2,800,849 shares were repurchased in the year ended May 31, 2015.

Consolidated Statements of Cha8

Consolidated Statements of Changes in Equity (Parenthetical) - USD ($)		12 Months Ended
		May. 31, 2015	May. 31, 2014		May. 31, 2013
Unrealized gain on available-for-sale securities, tax effect
Special cash dividend declared per share			$ 0.35
Cash paid for dividend			$ 54,476,000		$ 46,990,000
Dividend declared			$ (54,476,000)	[1]	$ 3,010,000	[2]
Special cash dividend declared date			Apr. 17, 2012
Dividend payment date			Sep. 28, 2012
Shareholders date of record			Aug. 31, 2012
Shares repurchases, shares		2,800,849	762,100		1,683,400
Shares repurchase approved amount			$ 120,000,000		$ 50,000,000
Additional Paid-in Capital [Member]
Cash paid for dividend			14,891,000
Dividend declared			$ (14,891,000)	[1]	3,010,000	[2]
Accumulated Other Comprehensive Income (Loss) [Member]
Unrealized gain on available-for-sale securities, tax effect
Retained Earnings [Member]
Cash paid for dividend			$ 39,585,000
Dividend declared	[1]		$ (39,585,000)
Total New Oriental Education & Technology Group Inc. Shareholders' Equity [Member]
Unrealized gain on available-for-sale securities, tax effect
Dividend declared			$ (54,476,000)	[1]	$ 3,010,000	[2]
Fiscal Year 2014 Dividend [Member]
Special cash dividend declared date			Jul. 23, 2013
Dividend payment date			Oct. 7, 2013
Shareholders date of record			Sep. 6, 2013
[1]	On July 23, 2013, the Company declared a special cash dividend in the amount of US$0.35 per ADS. The aggregate amount of cash dividend paid was US$54,476, of which US$39,585 and US$14,891 were funded by retained earnings and additional paid in capital, respectively. The dividend was fully paid on October 7, 2013 to shareholders of record at the close of business on September 6, 2013.
[2]	On April 17, 2012, the Company declared a special cash dividend in the amount of US$0.30 per ADS, or a total of approximately US$50,000. The actual dividend amount of US$46,990 was paid on September 28, 2012 to shareholders of record at the close of business on August 31, 2012.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Cash flows from operating activities
Net income	$ 193,013	$ 215,704	$ 136,269
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation of property and equipment	46,663	43,578	38,984
Amortization of intangible assets	607	113	101
Amortization of land use rights	116	117	108
Loss on disposal of property and equipment	2,904	2,023	1,362
Gain on disposal of subsidiaries		(3,621)
Share-based compensation expense	15,689	20,079	27,242
Allowance for doubtful accounts	680	254	192
Loss from equity method investments	1,537	1,453	1,427
Deferred income taxes	(5,331)	(2,193)	(3,630)
Changes in operating assets and liabilities
Accounts receivables	(2,096)	443	213
Prepaid expenses and other current assets	(22,503)	(20,168)	2,846
Inventory	(1,750)	(481)	(1,664)
Long term deposit	(2,598)	(207)	968
Long term prepaid rent	668	157	1,010
Accounts payable	9,248	272	(701)
Accrued expenses and other current liabilities	11,120	44,775	22,047
Income taxes payable	7,607	1,286	6,266
Deferred revenue	117,086	60,722	51,417
Amounts due to related parties	1,994	(1,097)	912
Amounts due from related parties	3	(1,864)	(1,741)
Net cash provided by operating activities	374,145	361,345	283,628
Cash flows from investing activities
Restricted cash paid for establishing new schools and subsidiaries	(2,055)	(3,282)	(496)
Release of restricted cash for establishing new schools and subsidiaries	976	2,537	2,555
Investments in bank deposits maturing over three months	(32,703)	(72,497)
Settlement of bank deposits maturing over three months	62,924	22,187	2,459
Investments in short-term held-to-maturity investments	(943,476)	(1,849,087)	(1,795,461)
Settlement of short-term held-to-maturity investments	992,117	1,698,643	1,627,467
Purchase of property and equipment	(55,318)	(31,703)	(61,468)
Proceeds from disposal of property and equipment	1,738	946	3,455
Purchase of China Management Software Institute, net of cash acquired of US$68 (Note 3)	(4,551)		(10,059)
Payments for available-for-sale investments (Note 13)	(26,076)	(16,076)
Payments for equity method investments (Note 13)	(10,955)		(6,500)
Payments for held-to-maturity investments (Note 13)	(145,415)	(96,045)
Proceeds received from disposal of Mingshitang			160
Net cash used in investing activities	(173,417)	(344,377)	(237,888)
Cash flows from financing activities
Proceeds from issuances of common shares upon exercise of share option	11,332	21,849	4,652
Cash paid for shares repurchased	(59,420)	(21,487)	(28,511)
Cash paid for dividend		(54,476)	(46,990)
Capital contribution from noncontrolling shareholders	3,791
Net cash used in financing activities	(44,297)	(54,114)	(70,849)
Effects of exchange rate changes	3,274	(8,427)	14,014
Net change in cash and cash equivalents	159,705	(45,573)	(11,095)
Cash and cash equivalents at beginning of year	371,593	417,166	428,261
Cash and cash equivalents at end of year	531,298	371,593	417,166
Supplement disclosure of cash flow information
Income taxes paid	23,896	26,987	12,525
Non-cash investing and financing activities:
Payable for purchase of property and equipment	7,433	6,018	7,652
Payable for shares repurchased			4,622
Payable for acquisition of China Management Software Institute		$ 4,594	$ 4,650
Payable for long term available-for-sale investment	1,452
Qingdao Alice [Member]
Cash flows from investing activities
Purchase of Qingdao Alice, net of cash acquired of US$2,306 (Note 3)	$ (10,623)

Consolidated Statements of Ca10

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2013
Purchase of business, cash acquired	$ 68	$ 68
Qingdao Alice [Member]
Purchase of business, cash acquired	$ 2,306

Organization and Principal Acti

Organization and Principal Activities	12 Months Ended
	May. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Principal Activities	1. ORGANIZATION AND PRINCIPAL ACTIVITIES New Oriental Education & Technology Group Inc. (the “Company”) was incorporated in the Cayman Islands. The Company, its wholly owned subsidiaries and its variable interest entities, Beijing New Oriental Education & Technology (Group) Co., Ltd. (“New Oriental China”) and its schools and subsidiaries and Beijing New Oriental Xuncheng Network Technology Co., Ltd. (“Xuncheng”) and its subsidiary (collectively, the “VIEs”), are collectively referred to as the “Group”. The Group provides educational services in the People’s Republic of China (the “PRC”) primarily under the “New Oriental” brand. The Group offers a wide range of educational programs, services and products, consisting primarily of English and other foreign language training, test preparation courses for admissions and assessment tests in the United States, the PRC and Commonwealth countries, primary and secondary school education, development and distribution of educational content, software and other technology, and online education. As of May 31, 2015, details of the Company’s subsidiaries, variable interest entities and their schools and subsidiaries were as follows: Name Date of Place of Legal Principal activity Subsidiaries of the Company: Beijing Decision Education & Consulting Company Limited (“Beijing Decision”) April 20, 2005 PRC 100 % Educational information system and Beijing Judgment Education & Consulting Company Limited (“Beijing Judgment”) April 20, 2005 PRC 100 % Educational consulting and Beijing Hewstone Technology Company Limited (“Beijing Hewstone”) April 20, 2005 PRC 100 % Educational software development Beijing Pioneer Technology Company Limited (“Beijing Pioneer”) January 8, 2009 PRC 100 % Educational software development Shanghai Smart Words Software Technology Company Limited (“Shanghai Smart Words”) December 8, 2010 PRC 100 % Educational consulting and Beijing Smart Wood Software Technology Company Limited (“Beijing Smart Wood”) December 21, 2011 PRC 100 % Educational consulting and Beijing Joy Tend Technology Company Limited (“Beijing Joy Tend”) January 31, 2013 PRC 100 % Educational consulting and Subsidiaries of the Company: Beijing Right Time Technology Company Limited (“Beijing Right Time”) January 31, 2013 PRC 100 % Educational consulting Beijing Sincerity Technology Company Limited (“Beijing Sincerity”) January 31, 2013 PRC 100 % Educational consulting Beijing Magnificence Technology Company Limited (“Beijing Magnificence”) November 1, 2013 PRC 100 % Educational consulting Beijing Top Technology Company Limited (“Beijing Top”) November 13, 2013 PRC 100 % Educational consulting Beijing Shenghe Technology Company Limited (“Beijing Shenghe”) May 27, 2014 PRC 100 % Educational consulting Beijing Walkite International Travel Co., Ltd. May 22, 2012 PRC 100 % Consulting Walkite International Academy Co., Ltd. March 16, 2015 PRC 100 % Consulting Beijing New Road Information Consulting Services Co., Ltd. (“New Road”) March 6, 2015 PRC 51 % Consulting Beijing Chongshengdongfang Network Technology Co., Ltd. (“Chongshengdongfang”) December 24, 2014 PRC 100 % Educational consulting Beijing New Oriental Stars Education & Consulting Co., Ltd (“Stars”) July 11, 2007 PRC 100 % Kindergarten Beijing Chao Yang District Kindergarten of Stars (“ChaoYang Kindergarten”) November 9, 2007 PRC 100 % Kindergarten Nanjing Yuhuatai District New Oriental Kindergarten of Stars (“Nanjing Kindergarten”) February 20, 2009 PRC 100 % Kindergarten Qingdao Alice Education & Technology Company Limited (“Qingdao Alice “) August 21, 2014 PRC 100 % Kindergarten Subsidiaries of the Company: Qingdao Laoshan District Happy Alice Kindergarten (“Laoshan Alice”) December 4, 2014 PRC 100 % Kindergarten Qingdao Happy Alice Kindergarten (“Qingdao Happy Alice”) November 29, 2005 PRC 100 % Kindergarten Qingdao Chengyang District Happy Alice Kindergarten (“Chengyang Alice”) October 30, 2014 PRC 100 % Kindergarten Elite Concept Holdings Limited (“Elite Concept”) December 3, 2007 Hong Kong 100 % Educational Consulting Winner Park Limited (“Winner Park”) December 9, 2008 Hong Kong 100 % Educational Consulting Smart Shine International Limited (“Smart Shine”) December 9, 2008 Hong Kong 100 % Educational Consulting Abundant State Limited (“Abundant”) May 30, 2014 BVI 100 % Educational Consulting Koolearn Corporation (“Koolearn Cayman”) June 10, 2013 Cayman 94 % On-line Education Koolearn Holding Limited (“Koolearn HK”) June 21, 2013 Hong Kong 94 % Educational Consulting Variable interest entities of the Company: Beijing New Oriental Education & Technology (Group) Co., Ltd (“New Oriental China”) August 2, 2001 PRC N/A Education consulting, software development and distributions and other services Beijing New Oriental Xuncheng Network Technology Co., Ltd. (“Xuncheng”) (c) March 11, 2005 PRC N/A On-line education Schools and subsidiaries of New Oriental China: Beijing Haidian District Privately-Funded New Oriental School (“Beijing Haidian School”) October 5, 1993 PRC N/A Language and post- secondary education Shanghai Yangpu District New Oriental Advanced Study School June 1, 2000 PRC N/A Language education Guangzhou Haizhu District Privately-Funded New Oriental Training School (“Guangzhou Haizhu School”) (a) September 8, 2000 PRC N/A Language education Guangzhou New Oriental Training School (“Guangzhou School”) (a) August 20, 2013 PRC N/A Language education Guangzhou Panyu District Privately-Funded New Oriental Training Centre (“Guangzhou Panyu School”) (a) June 19, 2013 PRC N/A Language education Wuhan New Oriental Training School April 28, 2002 PRC N/A Language education Tianjin New Oriental Training School August 21, 2002 PRC N/A Language education Xi’an Yanta District New Oriental School November 26, 2002 PRC N/A Language education Nanjing Gulou New Oriental Advanced Study School November 28, 2002 PRC N/A Language education Shenzhen New Oriental Training School October 15, 2003 PRC N/A Language education Shenyang New Oriental Foreign Language Training School June 18, 2003 PRC N/A Language education Chongqing New Oriental Training School August 15, 2003 PRC N/A Language education Chengdu New Oriental School August 18, 2003 PRC N/A Language education Xiangyang New Oriental Training School October 26, 2004 PRC N/A Language education Changsha Furong District New Oriental Training School May 25, 2005 PRC N/A Language education Jinan New Oriental School May 31, 2005 PRC N/A Language education Taiyuan New Oriental Training School April 20, 2005 PRC N/A Language education Ha’er Bin Nangang District New Oriental Training School May 20, 2005 PRC N/A Language education Changchun New Oriental Training School July 26, 2005 PRC N/A Language education Hangzhou New Oriental Advanced Study School (“Hangzhou School”) (b) July 21, 2005 PRC N/A Language education Fuyang New Oriental Training School (“Fuyang School”) (b) October 22, 2012 PRC N/A Language education Zhengzhou New Oriental Training School July 19, 2005 PRC N/A Language education Zhuzhou New Oriental Training School April 30, 2006 PRC N/A Language education Shijiazhuang New Oriental School April 3, 2006 PRC N/A Language education Suzhou New Oriental School April 26, 2006 PRC N/A Language education Anshan New Oriental Training School June 13, 2006 PRC N/A Language education Schools and subsidiaries of New Oriental China: Hefei New Oriental Foreign Language Training School June 13, 2006 PRC N/A Language education Yunnan New Oriental Training School June 13, 2006 PRC N/A Language education Wuxi New Oriental Advanced Study School August 14, 2006 PRC N/A Language education Fuzhou Gulou District New Oriental Training School September 1, 2006 PRC N/A Language education Nanchang Donghu District New Oriental Language School March 16, 2007 PRC N/A Language education Yichang Xiling District New Oriental School January 1, 2006 PRC N/A Language education Jingzhou New Oriental School April 10, 2007 PRC N/A Language education Dalian New Oriental Training School June 12, 2007 PRC N/A Language education Huangshi New Oriental Training School March 17, 2008 PRC N/A Language education Ningbo New Oriental School April 16, 2008 PRC N/A Language education Lanzhou Chengguan District New Oriental School March 19, 2008 PRC N/A Language education Xiamen Siming District New Oriental Education Training School July 8, 2008 PRC N/A Language education Qingdao New Oriental Language Training School August 5, 2008 PRC N/A Language education Nanning New Oriental Education Training School September 18, 2008 PRC N/A Language education Xuzhou New Oriental Advanced Study School March 31, 2009 PRC N/A Language education Xiangtan Yuhu District New Oriental School July 15, 2010 PRC N/A Language education Zhenjiang New Oriental School July 19, 2010 PRC N/A Language education Luoyang New Oriental School November 25, 2010 PRC N/A Language education Nantong Chongchuan District New Oriental School December 28, 2010 PRC N/A Language education Jilin Chuanying District New Oriental School March 17, 2011 PRC N/A Language education Guiyang Yunyan District New Oriental School March 21, 2011 PRC N/A Language education Inner Mongolia Hohhot New Oriental School April 2, 2011 PRC N/A Language education Foshan New Oriental School September 1, 2011 PRC N/A Language education Tangshan Lubei District New Oriental School May 25, 2011 PRC N/A Language education Urumqi New Oriental School May 22, 2011 PRC N/A Language education Shiyan New Oriental School May 23, 2011 PRC N/A Language education Changchun Tongwen Gaokao Training School (“Tongwen Gaokao”) October 27, 2008 PRC N/A College admission Changchun Tongwen Senior High School (“Tongwen High Schiool”) October 27, 2008 PRC N/A Primary secondary China Management Software Institute (“CMSI”) September 1, 2012 PRC N/A Higher education Schools and subsidiaries of New Oriental China: Beijing New Oriental Yangzhou Foreign Language School June 6, 2002 PRC N/A Primary secondary Yangzhou Guangling District New Oriental Kindergarten of Stars (“Yangzhou Kindergarten”) August 26, 2014 PRC N/A Kindergarten Beijing Changping New Oriental Foreign Language School (“Changping school”) July 19, 2010 PRC N/A Primary secondary Beijing New Oriental Dogwood Cultural Communications Co., Ltd. May 16, 2003 PRC N/A Sales of educational Beijing New Oriental Dogwood, Bookstore, Audio & Video Co., Ltd. March 2, 2004 PRC N/A Sales of educational Chengdu New Oriental Dogwood Bookstore Products Co., Ltd. January 18, 2004 PRC N/A Sales of educational Chongqing New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. February 25, 2004 PRC N/A Sales of educational Shenyang new Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. September 18, 2003 PRC N/A Sales of educational Guangzhou Dogwood Bookstore & Audio-Visual Products Co., Ltd. November 11, 2003 PRC N/A Sales of educational Wuhan New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. December 16, 2003 PRC N/A Sales of educational Xi’an New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. June 3, 2003 PRC N/A Sales of educational Shanghai Dogwood Bookstore & Audio-Visual Products Co., Ltd. September 28, 2003 PRC N/A Sales of educational Nanjing New Oriental Dogwood Bookstore Products Co., Ltd. April 21, 2003 PRC N/A Sales of educational Tianjin Dogwood Bookstore & Audio-Visual Products Co., Ltd. December 15, 2003 PRC N/A Sales of educational Changchun New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. October 8, 2005 PRC N/A Sales of educational Changsha New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. April 3, 2006 PRC N/A Sales of educational Ha’er Bin New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. March 13, 2006 PRC N/A Sales of educational Taiyuan New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. July 12, 2006 PRC N/A Sales of educational Zhengzhou New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. August 9, 2006 PRC N/A Sales of educational Schools and subsidiaries of New Oriental China: Hefei Dogwood Bookstore & Audio-Visual Products Co., Ltd. November 22, 2006 PRC N/A Sales of educational Hangzhou Dogwood Bookstore Products Co., Ltd July 25, 2007 PRC N/A Sales of educational Nanchang Dogwood Bookstore & Audio-Visual Products Co., Ltd September 14, 2007 PRC N/A Sales of educational Kunming Dogwood Bookstore & Audio-Visual Products Co., Ltd November 21, 2007 PRC N/A Sales of educational Dalian New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd March 25, 2008 PRC N/A Sales of educational Lanzhou New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd October 28, 2008 PRC N/A Sales of educational Shijiazhuang New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd July 28, 2009 PRC N/A Sales of educational Suzhou New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd June 1, 2010 PRC N/A Sales of educational Qingdao New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd July 28, 2010 PRC N/A Sales of educational Xuzhou New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd September 29, 2010 PRC N/A Sales of educational Urumqi Dogwood Bookstore & Audio-Visual Products Co., Ltd September 13, 2011 PRC N/A Sales of educational Xiamen New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd December 8, 2011 PRC N/A Sales of educational Hohhot Dogwood Bookstore & Audio-Visual Products Co., Ltd February 7, 2012 PRC N/A Sales of educational Beijing New Oriental Vision Overseas Consultancy Co., Ltd. February 19, 2004 PRC N/A Consulting Shanghai Vision Overseas Service Co., Ltd. March 24, 2011 PRC N/A Consulting Shandong New Oriental Vision Overseas Consultancy Co., Ltd. September 8, 2011 PRC N/A Consulting Shanxi New Oriental Vision Overseas Consultancy Co., Ltd. April 22, 2014 PRC N/A Consulting Fujian New Oriental Vision Overseas Consultancy Co., Ltd. May 13, 2014 PRC N/A Consulting Guangdong Vision Overseas Consultancy Co., Ltd. May 29, 2014 PRC N/A Consulting Xinjiang New Oriental Vision Overseas Consultancy Co., Ltd. July 9, 2014 PRC N/A Consulting Schools and subsidiaries of New Oriental China: Shaanxi New Oriental Vision Overseas Consultancy Co., Ltd. January 23, 2015 PRC N/A Consulting Beijing New Oriental Dogwood Advertisement Co., Ltd. (“Dogwood Advertisement”) January 20, 2004 PRC N/A Advertising Beijing Dianshijingwei Technology Company Limited (“Beijing Dianshijingwei”) January 14, 2014 PRC N/A Educational consulting and software development Leci Internet Technology (Beijing) Company Limited (“Leci Internet”) February 11, 2014 PRC N/A Educational consulting and software development Beijing Dongfangzhuoyong Investment Management Co., Ltd. April 29, 2014 PRC N/A Investment management Beijing New Oriental MEGAWAY Education & Consulting Co., Ltd. March 4, 2015 PRC N/A Educational consulting Subsidiary of Xuncheng Beijing New Oriental Kuxuehuisi Network Technology Co., Ltd. February 1, 2013 PRC N/A On-line education (a) Guangzhou School and Guangzhou Panyu School were established in the year ended May 31, 2014. Although they are separate legal entities, from the perspective of the Group’s internal management, they together with Guangzhou Haizhu School are considered as one school since they are operated by the same local management in Guangzhou. (b) Although the Fuyang School is a separate legal entity, from the perspective of the Group’s internal management, Fuyang School and Hangzhou School are considered as one school since they are operated by the same local management in Hangzhou. (c) The contractual agreements between Xuncheng, New oriental China and Chongshengdongfang were terminated in September 2015. The VIE arrangements PRC laws and regulations currently require any foreign entity that invests in the education business in China to be an educational institution with relevant experience in providing educational services outside China. The Company’s offshore holding companies are not educational institutions and do not provide educational services outside China. In addition, in the PRC, foreign ownership of high schools for students in grades ten to twelve is restricted and foreign ownership of primary and middle schools for students in grades one to nine is prohibited. Accordingly, the Company’s offshore holding companies are not allowed to directly own and operate schools in China. The Company conducts substantially all of its education business in China through contractual arrangements with its VIEs, New Oriental China and its schools and subsidiaries and Xuncheng and its subsidiary. Since the operations of New Oriental China and the schools and Xuncheng and its subsidiary are closely interrelated and almost indistinguishable from one another, the risks and rewards associated with their operations are substantially the same. In addition, the Company consolidates New Oriental China, its schools and subsidiaries, Xuncheng and its subsidiary as disclosed. Therefore, the Company aggregates the disclosures related to New Oriental China, New Oriental China’s schools and subsidiaries, and Xuncheng and its subsidiary as variable interest entities and referred to them as “the VIEs” in the Company’s consolidated financial statements. The VIEs hold the requisite licenses and permits necessary to conduct the Company’s education business. In addition, the VIEs hold leases and other assets necessary to operate the Company’s schools and learning centers, employ teachers and generate substantially all of the Company’s revenues. VIE Arrangements between New Oriental China and the Company’s PRC subsidiaries The Company and its wholly owned subsidiaries in China (the “WFOEs”) have entered into the following contractual arrangements with New Oriental China, New Oriental China’s schools and subsidiaries and New Oriental China’s shareholders that enable the Company to (1) have power to direct the activities that most significantly affects the economic performance of the VIE, and (2) receive the economic benefits of the VIE that could be significant to the VIE. Accordingly, the Company is considered the primary beneficiary of the VIE and has consolidated the VIE’ financial results of operations, assets and liabilities in the Company’s consolidated financial statements. In making the conclusion that the Company is the primary beneficiary of the VIE, the Company believes the Company’s rights under the terms of the exclusive option agreement provide it with a substantive kick out right. More specifically, the Company believes the terms of the exclusive option agreement are valid, binding and enforceable under PRC laws and regulations currently in effect. The Company also believes that the minimum amount of consideration permitted by the applicable PRC law to exercise the option does not represent a financial barrier or disincentive for the Company to currently exercise its rights under the exclusive option agreement. A simple majority vote of the Company’s board of directors is required to pass a resolution to exercise the Company’s rights under the exclusive option agreement, for which Mr. Michael Minhong Yu (“Mr. Yu”)’s consent is not required. The Company’s rights under the exclusive option agreement give the Company the power to control the shareholder of New Oriental China and thus the power to direct the activities that most significantly impact the schools’ economic performance given that New Oriental China has the power to direct the activities of the schools via its sponsorship interest. In addition, the Company’s rights under the power of attorney also reinforce the Company’s abilities to direct the activities that most significantly impact the VIE’s economic performance. The Company also believes that this ability to exercise control ensures that the VIE will continue to execute and renew service agreements and pay service fees to the Company. By charging service fees in whatever amounts the Company deems fit, and by ensuring that service agreements are executed and renewed indefinitely, the Company has the rights to receive substantially all of the economic benefits from the VIE. Service agreements (i) Trademark license agreements. Pursuant to the trademark license agreement dated May 13, 2006 between the Company as the licensor and New Oriental China as the licensee, the Company has licensed the trademarks to New Oriental China for its use in China. The Company has also allowed New Oriental China to enter into sub-license agreements with its schools and subsidiaries pursuant to which each of the schools and subsidiaries may use the trademarks in China by paying license fees. This license is valid from May 14, 2006 to December 31, 2050, subject to the renewal every ten years upon the expiration of the trademark registration. (ii) New enrollment system development service agreements. Beijing Decision has entered into new enrollment system development service agreements with the schools of New Oriental China, under which Beijing Decision agreed to provide new enrollment system development and regular maintenance services to those schools of New Oriental China for a fee equal to the applicable fee rate multiplied by the number of new student enrollments. These agreements can be renewed by both parties to the agreements. (iii) Other operating service agreements. Pursuant to operating service agreements between certain WFOEs and the schools or the subsidiaries of New Oriental China, the WFOEs have agreed to provide certain operating services to the schools or the subsidiaries of New Oriental China for fees that are calculated based on a percentage, ranging from 2.0% to 6.0%, of respective revenues of each of the schools and subsidiaries. A majority of these agreements provide unlimited two-year or five-year automatic renewal without consent of the WFOEs. The remaining agreements can be renewed by both parties to the agreements. (iv) Sale of educational software agreements. Eight WFOEs, namely Beijing Hewstone, Beijing Pioneer, Beijing Smart Wood, Shanghai Smart Words, Beijing Joy Tend, Beijing Magnificence, Beijing Top and Beijng Shenghe, entered into agreements whereby the WFOEs sells various self-developed educational software to the schools or subsidiaries of New Oriental China. Except for four agreements that are silent on renewal, these agreements provide unlimited two-year automatic renewal terms, and schools and subsidiaries of New Oriental China cannot terminate the agreements without the consent of the WFOEs in China. Master exclusive service agreements. Equity pledge agreement In January 2012, ten former shareholders of New Oriental China completed the transfer, for no consideration, of all of their equity interests in New Oriental China to Century Friendship, a PRC domestic enterprise controlled by the Company’s founder, chairman and chief executive officer, Mr. Yu. Prior to the transfer, Century Friendship had held 53% of the equity interests in the New Oriental China while the ten former shareholders of New Oriental China held the remaining equity interests. In connection to the transfer, five new equity pledge agreements dated April 23, 2012 were entered into among New Oriental China, Century Friendship and five WFOEs, whereby Century Friendship has agreed to pledge all of its equity interests in New Oriental China to the WFOEs to secure the VIE’s performance of their obligations under the trademark license agreements, new enrollment system development service agreements, other operating service agreements and sale of educational software agreements. Century Friendship has agreed not to transfer, sell, pledge, dispose of or otherwise create any encumbrance on its equity interests in New Oriental China without the prior written consents of the WFOEs. The terms of the April 2012 equity pledge agreements are substantially the same as the 2006 agreements. Exclusive option agreement Power of Attorney. VIE Arrangements between Xuncheng and the Company’s subsidiary During the fiscal year ended May 31, 2015, Chongshengdongfang, a PRC subsidiary of the Company entered into a series of contractual arrangements (the “Xuncheng VIE Agreements”) with New Oriental China and Xuncheng, a subsidiary of New Oriental China that engages in internet content services as the Internet Content Provider (“ICP”). The Xuncheng VIE Agreements enable the Company to (1) have power to direct the activities that most significantly affects the economic performance of Xuncheng, and (2) receive the economic benefits of Xuncheng that could be significant to Xuncheng. Accordingly, the Company is considered the primary beneficiary of the Xuncheng. The terms of Xuncheng VIE Agreements are substantially the same as those signed between New Oriental China and the Company’s PRC subsidiaries. In September 2015, the above contractual arrangements between Chongshengdongfang, New Oriental China and Xuncheng were terminated. Risks in relation to the VIE structure The Company believes that the contractual arrangements with its VIEs and their respective shareholders are in compliance with PRC laws and regulations and are legally enforceable. However, uncertainties in the PRC legal system could limit the Company’s ability to enforce the contractual arrangements. If the legal structure and contractual arrangements were found to be in violation of PRC laws and regulations, the PRC government could: • revoke the business and operating licenses of the Company’s PRC subsidiaries and VIEs; • discontinue or restrict the operations of any related-party transactions between the Company’s PRC subsidiaries and VIEs; • limit the Group’s business expansion in China by way of entering into contractual arrangements; • impose fines or other requirements with which the Company’s PRC subsidiaries and VIEs may not be able to comply; • require the Company or the Company’s PRC subsidiaries or VIEs to restructure the relevant ownership structure or operations; or • restrict or prohibit the Company’s use of the proceeds of the additional public offering to finance the Group’s business and operations in China. The Company’s ability to conduct its education business may be negatively affected if the PRC government were to carry out of any of the aforementioned actions. As a result, the Company may not be able to consolidate its VIEs in its consolidated financial statements as it may lose the ability to exert effective control over the VIEs and their respective shareholders and it may lose the ability to receive economic benefits from the VIEs. The Company, however, does not believe such actions would result in the liquidation or dissolution of the Company, its PRC subsidiaries or VIEs. Mr. Yu is the controlling shareholder of Century Friendship, which owns all of the equity interests in New Oriental China, which in turn owns all of the equity interests in Xuncheng, and Mr. Yu is also a beneficial owner of the Company. The interests of Mr. Yu as the beneficial owner of the VIEs may differ from the interests of the Company as a whole, since Mr. Yu is only one of the beneficial shareholders of the company, holding 16.57% of the total common shares outstanding as of May 31, 2015. The Company cannot assure that when conflicts of interest arise, Mr. Yu will act in the best interests of the Company or that conflicts of interests will be resolved in the Company’s favor. Currently, the Company does not have existing arrangements to address potential conflicts of interest Mr. Yu may encounter in his capacity as a beneficial owner and director of the VIEs, on the one hand, and as a beneficial owner and director of the Company, on the other hand. The Company believes Mr. Yu will not act contrary to any of the contractual arrangements and the exclusive option agreement provides the Company with a mechanism to remove Mr. Yu as a beneficial shareholder of the VIEs should he act to the detriment of the Company. The Company relies on Mr. Yu, as a director and executive officer of the Company, to fulfill his fiduciary duties and abide by laws of the PRC and Cayman Islands and act in the best interest of the Company. If the Company cannot resolve any conflicts of interest or disputes between the Company and Mr. Yu, the Company would have to rely on legal proceedings, which could result in disruption of its business, and there is substantial uncertainty as to the outcome of any such legal proceedings. In addition, the current sole shareholder of the New Oriental China is also a beneficial owner of the Company and therefore has no current interest in seeking to act contrary to the contractual arrangements. However, to further protect the investors’ interest from any risk that the shareholders of the New Oriental China may act contrary to the contractual arrangements, the Company, through Beijing Pioneer, entered into an irrevocable power of attorney with Century Friendship on December 3, 2012, which replaces the powers of attorney executed by Century Friendship on April 23, 2012. Through the power of attorney, Century Friendship entrusted Beijing Pioneer as its proxy to exercise its rights as the shareholder of New Oriental China with respect to an aggregate of 100% of the equity interests in New Oriental China. The following financial statement balances and amounts of the VIEs, including discontinued operations, were included in the accompanying consolidated financial statements after the elimination of intercompany balances and transactions among the offshore companies, WFOEs and VIEs in the Group: As of May 31, 2014 2015 US$ US$ Total current assets 717,780 753,306 Total non-current assets 328,877 511,051 Total assets 1,046,657 1,264,357 Total current liabilities 548,787 673,201 Total non-current liabilities 1,722 1,600 Total liabilities 550,509 674,801 Years ended May 31, 2013 2014 2015 US$ US$ US$ Net revenues 951,634 1,121,205 1,221,101 Net income 206,413 266,497 265,485 Net cash provided by operating activities 299,821 371,458 357,893 Net cash used in investing activities (213,403 ) (240,427 ) (167,847 ) Net cash provided by financing activities — — — The VIEs contributed an aggregate of 99.0%, 98.4% and 97.9% of the consolidated net revenues for the years ended May 31, 2013, 2014 and 2015, respectively. The Company’s operations not conducted through contractual arrangements with the VIEs primarily consist of the leasing of its commercial property. As of the fiscal years ended May 31, 2014 and 2015, the VIEs accounted for an aggregate of 65.3% and 64.8%, respectively, of the consolidated total assets, and 95.3% and 92.7%, respectively, of the consolidated total liabilities. The assets were not associated with the VIEs primarily consist of cash and cash equivalents, prepaid expenses, short-term investments and long-term investments. There are no consolidated VIEs’ assets that are collateral for the VIEs’ obligations and can only be used to settle the VIEs’ obligations. There are no creditors (or beneficial interest holders) of the VIEs that have recourse to the general credit of the Company or any of its consolidated subsidiaries. There are no terms in any arrangements, considering both explicit arrangements and implicit variable interests, that require the Company or its subsidiaries to provide financial support to the VIEs. However, if the VIEs ever need financial support, the Company or its subsidiaries may, at its option and subject to statutory limits and restrictions, provide financial support to its VIEs through loans to the shareholder of the VIEs or entrustment loans to the VIEs. Relevant PRC laws and regulations restrict the VIEs from transferring a portion of its net assets, equivalent to the balance of its statutory reserve and its share capital, to the Company in the form of loans and advances or cash dividends. Please refer to Note 23 for disclosure of restricted net assets.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	May. 31, 2015
Accounting Policies [Abstract]
Significant Accounting Policies	2. SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The consolidated financial statements of the Group have been prepared in accordance with the accounting principles generally accepted in the United States of America (“US GAAP”). Basis of consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries, its VIEs and VIEs’ subsidiaries and schools. The Company and its WFOEs have entered into contractual arrangements with the VIEs and its shareholder, which enable the Company to (1) have power to direct activities that most significantly affect the economic performance of the VIEs, and (2) receive the economic benefits of the VIEs that could be significant to the VIEs. Accordingly, the Company is considered the primary beneficiary of the VIEs and has consolidated the VIEs’ financial results of operations, assets and liabilities in the Company’s consolidated financial statements. All inter-company transactions and balances have been eliminated upon consolidation. Use of estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenue and expenses in the financial statements and accompanying notes. Significant accounting estimates reflected in the Group’s consolidated financial statements include purchase price allocation relating to the business acquired, the valuation allowance for deferred tax assets, allowance for doubtful accounts, economic lives and impairment of property and equipment, impairment of goodwill and indefinite-lived intangible assets, and share-based compensation. Actual results could differ from those estimates. Business combinations Business combinations are recorded using the acquisition method of accounting. The purchase price of the acquisition is allocated to the tangible assets, liabilities, identifiable intangible assets acquired and non-controlling interest, if any, based on their estimated fair values as of the acquisition date. The excess of the purchase price over those fair values is recorded as goodwill. Acquisition-related expenses and restructuring costs are expensed as incurred. Where the consideration in an acquisition includes contingent consideration and the payment of which depends on the achievement of certain specified conditions post-acquisition, the contingent consideration is recognized and measured at its fair value at the acquisition date and if recorded as a liability, it is subsequently carried at fair value with changes in fair value reflected in earnings. Cash and cash equivalents Cash and cash equivalents consist of cash on hand and highly liquid investments which are unrestricted as to withdrawal or use, and which have original maturities of three months or less when purchased. Term deposits Term deposits consist of deposits placed with financial institutions with original maturities of greater than three months and less than one year. Short-term investments Short term investments consist of held-to-maturity investments with the maturity of less than one year. The Group’s short-term held-to-maturity investments are classified as short-term investments on the consolidated balance sheets based on their contractual maturity dates which are less than one year and are stated at their amortized costs. The Group reviews its held-to-maturity investments for other-than-temporary impairment (“OTTI”) based on the specific identification method. The Group considers available quantitative and qualitative evidence in evaluating the potential impairment of its short-term investments. If the cost of an investment exceeds the investment’s fair value, the Group considers, among other factors, general market conditions, expected future performance of the investees, the duration and the extent to which the fair value of the investment is less than the cost, and the Group’s intent and ability to hold the investments. OTTI is recognized as a loss in the income statement. Restricted cash Restricted cash represents Renminbi (“RMB”) deposits in bank accounts as deposits for establishing new schools and subsidiaries. Allowance for doubtful accounts Accounts receivable represents amounts due from corporate customers of the Group’s various schools and subsidiaries. The Group provides allowance for doubtful accounts equal to the estimated amounts. The Group’s estimates are based on historical collection experience and a review of the current status of accounts receivable and advances to suppliers. Accounts receivable and advances to suppliers are presented net of allowance for doubtful accounts. Changes in the allowance for doubtful accounts were as follows: As of May 31, 2014 2015 US$ US$ Beginning balance 182 265 Charge during the year 254 676 Written-off (171 ) (140 ) Ending balance 265 801 Inventory Inventory is stated at the lower of cost or market value. Land use rights Land use rights are recorded at cost and amortized on a straight-line basis over the remaining term of the land certificate, from 38.5 to 50 years. Property and equipment Property and equipment is stated at cost less accumulated depreciation and amortization. Depreciation and amortization is calculated on a straight line basis over the following estimated economic lives: Buildings 20-50 years Transportation equipment 10 years Furniture and education equipment 5 years Computer equipment and software 3 years Leasehold improvements Shorter of the lease term or estimated economic life Construction in progress The Group constructs certain of its property and equipment. In addition to cost under the construction contracts, interest cost and external costs directly related to the construction of such facilities, including equipment installation and shipping costs, are capitalized. Depreciation is recorded at the time assets are ready for the intended use. Impairment of long-lived assets The Group reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Group measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Group would recognize an impairment loss based on the fair value of the assets. The Group did not record impairment losses on long-lived assets during the years ended May 31, 2013, 2014 and 2015. Goodwill Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired in business combinations. Goodwill is not amortized but is tested for impairment annually or more frequently if events or changes in circumstances indicate that it might be impaired. Goodwill is tested for impairment at the reporting unit level on an annual basis (May 31 for the Group) and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could include a significant change in the stock prices, business climate, legal factors, operating performance indicators, competition, or sale or disposition of a significant portion of a reporting unit. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill to reporting units, and determination of the fair value of each reporting unit. The estimation of fair value of each reporting unit using a discounted cash flow methodology also requires significant judgments, including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for the Group’s business, estimation of the useful life over which cash flows will occur, and determination of the Group’s weighted average cost of capital. The estimates used to calculate the fair value of a reporting unit change from year to year based on operating results and market conditions. Changes in these estimates and assumptions could materially affect the determination of fair value and goodwill impairment for the reporting unit. In September 2011, the FASB issued an authoritative pronouncement related to testing goodwill for impairment. The guidance permits the Group to first assess qualitative factors to determine whether it is “more likely than not” that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The Group has adopted this pronouncement since June 2012. If it is more likely than not that the fair value of a reporting unit is less than its carrying amount, goodwill is then tested following a two-step process. The first step compares the fair value of each reporting unit to its carrying amount, including goodwill. If the fair value of each reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and the second step will not be required. If the carrying amount of a reporting unit exceeds its fair value, the second step compares the implied fair value of goodwill to the carrying value of a reporting unit’s goodwill. The implied fair value of goodwill is determined in a manner similar to accounting for a business combination with the allocation of the assessed fair value determined in the first step to the assets and liabilities of the reporting unit. The excess of the fair value of the reporting unit over the amounts assigned to the assets and liabilities is the implied fair value of goodwill. An impairment loss is recognized for any excess in the carrying value of goodwill over the implied fair value of goodwill. The Group recognized no impairment loss on goodwill for any of the periods presented. Impairment of indefinite-lived intangible assets An intangible asset that is not subject to amortization is tested for impairment at least annually or more frequently if events or changes in circumstances indicate that the asset might be impaired. Such impairment test is to compare the fair values of assets with their carrying value amounts and an impairment loss is recognized if and when the carrying amounts exceed the fair values. The estimates of fair values of intangible assets not subject to amortization are determined using various discounted cash flow valuation methodologies. Significant assumptions are inherent in this process, including estimates of discount rates or market price. Discount rate assumptions are based on an assessment of the risk inherent in the respective intangible assets. Market prices are based on potential purchase quote from third party, if any. The Group recognized no impairment loss on indefinite-lived intangible assets for any of the periods presented. Acquired intangible assets with definite lives Acquired intangible assets with definite lives consist of trademark, license and course wares, and are carried at cost less accumulated amortization and impairment. Amortization of acquired intangible assets is calculated on a straight-line basis over the shorter of the contractual terms or the expected economic lives of the acquired assets. The weighted average amortization periods by major intangible assets class are as follows: Trademark 10 years License 20 years Student base 1.75-2.2 year Favorable lease 8.7 year Long-term investments The Group’s long-term investments consist of cost method investments, equity method investments, available-for-sale investments and held-to-maturity investments. (a) Cost Method Investments For investee companies over which the Group does not have significant influence and a controlling interest, the Group carries the investment at cost and recognize as income for any dividend received from distribution of the investee’s earnings. The Group reviews its cost method investments for impairment whenever an event or circumstance indicates that an OTTI has occurred. The Group considers available quantitative and qualitative evidence in evaluating potential impairment of its cost method investments. An impairment charge is recorded if the cost of an investment exceeds its fair value and such excess is determined to be other-than temporary. The Group estimated the fair value of these investee companies based on discounted cash flow approach. Factors the Group considers in making such a determination include general market conditions, the duration and the extent to which the fair value of an investment is less than its cost, and the Group’s intent and ability to hold such investment. The Group recorded nil, nil and US$2 (Note 13) impairment losses on its cost method investments during the years ended May 31, 2013, 2014 and 2015, respectively. (b) Equity Method Investments Investee companies over which the Group has the ability to exercise significant influence, but does not have a controlling interest, are accounted for using the equity method. Significant influence is generally considered to exist when the Group has an ownership interest in the voting stock of the investee between 20% and 50%, and other factors, such as representation on the investee’s board of directors, voting rights and the impact of commercial arrangements, are considered in determining whether the equity method of accounting is appropriate. For certain investments in limited companies, which the Group holds more than 50% equity interest, the Group may only have significant influence but not have control over the investees. Equity method is also used to account for these investments. An impairment charge is recorded if the carrying amount of the investment exceeds its fair value and this condition is determined to be other-than temporary. The Group estimated the fair value of the investee company based on comparable quoted price for similar investment in active market, if applicable, or discounted cash flow approach which requires significant judgments, including the estimation of future cash flows, which is dependent on internal forecasts, the estimation of long term growth rate of a company’s business, the estimation of the useful life over which cash flows will occur, and the determination of the weighted average cost of capital. The Company did not record impairment losses on its equity method investment during the years ended May 31, 2013, 2014 and 2015, respectively. (c) Available-for-sale securities Investments For investments in investees’ stocks which are determined to be debt securities, the Group accounts for them as long-term available-for-sale investments when they are not classified as either trading or held-to-maturity investments. Available-for-sale investments are carried at their fair values and the unrealized gains or losses from the changes in fair values are included in accumulated other comprehensive income. The Group reviews its investments for OTTI based on the specific identification method. The Group considers available quantitative and qualitative evidence in evaluating potential impairment of its investments. If the cost of an investment exceeds the investment’s fair value, the Group considers, among other factors, general market conditions, government economic plans, the duration and the extent to which the fair value of the investment is less than the cost, the Group’s intent and ability to hold the investment, and the financial condition and near term prospects of the issuers. (d) Long-term held-to-maturity investment The Group’s long-term held-to-maturity investment represents a trust guaranteed by a bank with the maturity of more than one year, which is stated at its amortized cost. Revenue recognition Revenue is recognized when persuasive evidence that an arrangement exists, delivery of the product or service has occurred, the selling price is both fixed and determinable and collection is reasonably assured. Revenue is reported net of business taxes and refunds. Business tax amounted to US$33,859, US$39,909 and US$45,664 for the years ended May 31, 2013, 2014 and 2015, respectively. The primary sources of the Group’s revenues are as follows: (a) Educational programs and services The educational programs and services consist of language training and test preparation courses, primary and secondary school education and college admission examination retaking training services. Tuition is generally paid in advance and is initially recorded as deferred revenue. Tuition revenue for educational programs and services is recognized proportionately as the instructions are delivered, and is reported net of business taxes and related surcharges, and tuition refunds. Students are entitled to a short term course trial period which commences on the date the course begins. Tuition refunds are provided to students if they decide within the trial period that they no longer want to take the course. Tuition refunds have been insignificant in the fiscal years ended May 31, 2013, 2014 and 2015, respectively. After the trial period, if a student withdraws from a class, usually no refunds will be provided and any collected but unearned portion of the fee is recognized at that time. The Group also sells online-learning cards primarily to distributors at fixed price after deducting a pre-determined fixed discount to the face value of the cards. Online-learning card sales represent prepaid service fees received from students for e-learning services. The prepaid service fee is recorded as deferred revenue upon receiving the upfront payment. Revenue is recognized upon actual usage of the cards by the students based on the number of minutes the students use the e-learning services, of which the actual usage is tracked by the Group on an individual basis. Upon the expiration of the online-learning card, which ranges from six months to one year from the date of sale of the card to the distributor, the Group will recognize the remaining unused minutes as revenue. (b) Books and others The Group sells educational books or other educational materials either through its own book stores or websites or through third party distributors. Revenue from sales made through the Group’s book stores is recognized upon sales to customers. Revenue through distributors is recognized once the products are sold to the end customers. Operating leases Leases where substantially all the rewards and risks of ownership of assets remain with the leasing company are accounted for as operating leases. Payments made under operating leases are charged to the consolidated statements of operations on a straight-line basis over the shorter of the lease term or estimated economic life. Advertising costs The Group expenses advertising costs as they incurred. Total advertising expenses were US$29,725, US$41,952 and US$38,295 for the years ended May 31, 2013, 2014 and 2015, respectively, and have been included as part of selling and marketing expenses. Government subsidies The Group recognizes government subsidies as miscellaneous income when they are received because they are not subject to any past or future conditions, there are no performance conditions or conditions of use, and are not subject to future return. Government subsidies received and recognized as miscellaneous income totaled US$1,196, US$1,437 and US$1,230 for the years ended May 31, 2013, 2014 and 2015, respectively. Foreign currency translation The Company’s functional and reporting currency is the United States dollars (“U.S. dollars”). The financial records of the Company’s subsidiaries and the VIEs located in the PRC are maintained in its local currency, RMB which is the functional currency of these entities. The financial records of the Company’s subsidiaries located in Hong Kong are maintained in U.S. dollars, which is the functional currency of these entities. The functional currency of the Company’s subsidiaries in Hong Kong is the U.S. dollars. Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the reporting currency at the rates of exchange ruling at the balance sheet date. Equity accounts are translated at historical exchange rates, and revenues and expenses are translated using the average rate of exchange in effect during the reporting period. Translation adjustments are reported and shown as a separate component of other comprehensive income in the consolidated statements of changes in equity and comprehensive income. Transactions in currencies other than the functional currencies during the year are converted into the applicable functional currencies at the applicable rates of exchange prevailing at the dates of the transactions. Exchange gains and losses are recognized in the consolidated statements of operations. Foreign currency risk The RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of China, controls the conversion of RMB into other currencies. The value of the RMB is subject to changes in central government policies and to international economic and political developments affecting supply and demand in the China Foreign Exchange Trading System market. The Group’s cash and cash equivalents, restricted cash, and term deposits denominated in RMB amounted to US$451,676 and US$512,887 at May 31, 2014 and 2015, respectively. Fair value Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Group considers the principal or most advantageous market in which it would transact, and it considers assumptions that market participants would use when valuing the asset or liability. Authoritative literature provides a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value measurement as follows: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Measured fair value on a recurring basis The Group measured its financial assets and liabilities including cash equivalents at fair value on a recurring basis as of May 31, 2014 and 2015. Cash equivalents are classified within Level 1 of the fair value hierarchy because they are valued based on the quoted market price in an active market. As of May 31, 2014 and 2015, respectively, the available-for sale securities included in the long-term investment is measured and recorded at fair value on a recurring basis in periods subsequent to their initial recognition was as follows: May 31, 2014 Description Quoted Prices in Significant Other Significant Total US$ US$ US$ US$ Assets: Long term investments - available for sale securities Alo7.com Ltd. (“Alo 7.com) (Note 13) 4,207 4,207 Tarena International (“Tarena”) (Note 13) 13,455 13,455 Total 13,455 4,207 — 17,662 May 31, 2015 Quoted Prices in Significant Other Significant Active Market for Observable Unobservable Identical Assets Inputs Inputs Description Level 1 Level 2 Level 3 Total US$ US$ US$ US$ Assets: Long term investments - available for sale securities Tarena (Note 13) 16,950 16,950 Alo7.com (Note 13) 27,935 27,935 Juesheng.com (Note 13) 7,440 7,440 ROBOROBO (Note 13) 4,356 4,356 Golden Finance (Note 13) 3,398 3,398 Kouyu100 (Note 13) 3,472 3,472 Other investments 3,556 3,556 Total 16,950 50,157 — 67,107 The Company measured the fair value of the investment in Tarena based on Level 1 inputs, which is the quoted stock price in the active market. The Company measured the fair value of the investments in Alo7.com and Juesheng.com based on the purchase prices agreed by third parties with similar terms (Level 2) close to the fiscal year end of 2015. The Company measured the fair value of the investments in ROBOROBO, Golden Finance, Kouyu100 and other investments based on the purchase price as the transaction date was close to the fiscal year end and there was no operation changes or significant transactions that occurred between the transaction date and the end of the fiscal year (Level 2), resulting in no material changes to the investments’ fair value. The initial purchase price is considered the fair value of the investment as of May 31, 2015. Measured fair value on a nonrecurring basis Long-term investments other than investments classified as available-for-sale, goodwill and other intangible assets are measured at fair value on a nonrecurring basis when impairment is recognized. The Group measured long term investments other than investments classified as available-for-sale, and goodwill at fair value on a nonrecurring basis when it is annually evaluated or whenever events or changes in circumstances indicate that carrying amount of a reporting unit exceeds its fair value as a result of the impairment assessments, and the Group measured acquired intangible assets using the income approach - discounted cash flow method when events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. The Group recognized nil, nil and US$2 impairment loss related to investments, goodwill and acquired intangible assets for the years ended May 31, 2013, 2014 and 2015, respectively. The fair value was determined using models with significant unobservable inputs (Level 3 inputs), primarily the management projection of discounted future cash flow and the discount rate. Fair value of financial instruments The Group’s financial instruments consist primarily of cash and cash equivalents, term deposits, restricted cash, short-term held-to-maturity investments, accounts receivable, amount due from/to related parties, available-for-sale securities investments, long-term held-to-maturity investment and accounts payable. The carrying amounts of cash and cash equivalents, term deposits, restricted cash, short-term held-to-maturity investments, accounts receivable, amount due from/to related parties, and accounts payable approximate their fair values due to the short-term maturities of these instruments. Long-term held-to-maturity investment is stated at its amortized cost. Net income per share Basic net income per share is computed by dividing income attributable to holders of common shares by the weighted average number of common shares outstanding during the year. Diluted net income per common share reflects the potential dilution that could occur if securities or other contracts to issue common shares were exercised into common shares. Common share equivalents are excluded from the computation of the diluted net income per share in years when their effect would be anti-dilutive. Income taxes The Group accounts for income taxes using the asset and liability approach. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect for the period in which the differences are expected to reverse. The effect on deferred taxes of a change in tax rates is recognized in the consolidated statements of operations in the period of change. Deferred tax assets are reduced by a valuation allowance when it is considered more likely than not that some portion or all of the deferred tax assets will not be realized. The Group accounts for uncertain tax positions by reporting a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in a tax return. Tax benefits are recognized from uncertain tax positions when the Group believes that it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. The Group recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax expense. Comprehensive income Comprehensive income includes net income, unrealized gain or loss on available-for-sale securities and foreign currency translation adjustments. Comprehensive income is reported in the consolidated statements of comprehensive income. Share-based compensation Share-based payments to employees and directors are measured based on the grant-date fair value of the equity instrument issued and recognized as compensation expense net of a forfeiture rate on a straight-line basis over the requisite service period, with a corresponding addition to paid-in capital. The Group uses the binomial option pricing model to measure the fair value of options granted and the quoted market price of the Company’s equity shares to measure the fair value of NES granted to employees at each measurement date. The binomial option pricing model is adopted because the Group believes that considering the possibility of exercise of an option over the life of the option, as affected by the reality of changing stock prices and non-constant risk free rates, would better reflect the measurement objective of relevant accounting literature. The amount of compensation expense recognized at any date is at least equal to the portion of the fair value of the awards that are vested as of that date. The estimate of forfeitures is based on historical turnover rate and will be adjusted over the requisite service period to the extent that actual forfeitures differ, or are expected to differ from such estimates. Changes in estimated forfeitures will be recognized through a cumulative catch-up adjustment in the period of change and will impact the amount of share-based compensation expense to be recognized in future periods. Concentration of credit risk Financial instruments that potentially subject the Company to significant concentration of credit risk consist primarily of cash and cash equivalents, term deposits, restricted cash, and accounts receivable. As of May 31, 2015, substantially all of the Group’s cash and cash equivalents, and term deposits were deposited with financial institutions with high-credit ratings and quality. Accounts receivable are typically unsecured and are derived from revenues earned from customers in the PRC. The Group performs periodic credit evaluations and provides an allowance for doubtful accounts to reduce the accounts receivable balance to its net realizable value. The Group did not have any customers constituting 10% or more of the consolidated net revenues and accounts receivable in fiscal years 2013, 2014 and 2015, respectively. Newly adopted accounting pronouncements In July 2013, the FASB issued a pronouncement which provides guidance on financial statement presentation of an unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The FASB’s objective in issuing this ASU is to eliminate diversity in practice resulting from a lack of guidance on this topic in current U.S. GAAP. The amendments in this ASU state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law o

Business Acquisition

Business Acquisition	12 Months Ended
	May. 31, 2015
Business Combinations [Abstract]
Business Acquisition	3. BUSINESS ACQUISITION Acquisition of China Management Software Institute On September 1, 2012, the Group acquired a 100% equity interest in CMSI, which was mainly focused on providing software and computer education training service in China for a total consideration of US$18,000 within three years by installments and a present value of US$17,455. The Company has fully paid the consideration as of May 31, 2015. The Group intended to use its land and building to expand current business of another school. The software and computer education training service of CMSI would be terminated when current students graduated. The acquisition was recorded using the acquisition method of accounting and, accordingly, the acquired assets and liabilities were recorded at their fair market value at the date of acquisition. The purchase price was allocated as at the date of acquisition as follows: Amortization US$ period Cash 68 Other current assets 14 Buildings 16,095 23.3-45.3 years Property, plant and equipment 103 1-5 years Land use right 1,008 38.5 years Intangible assets Student base 110 1.75 years Goodwill 1,829 Other current liabilities (45 ) Deferred tax liabilities (1,727 ) Total 17,455 Acquisition of Qingdao Alice In order to expand its business in kindergarten industry and benefit from the synergistic effect, the Group acquired 100% equity interest in Qingdao Alice on December 1, 2014, for a total consideration of US$12,929, which was fully paid as of May 31, 2015. For the year ended May 31, 2015, Qingdao Alice contributed US$1,791 to consolidated net revenues and had a net loss of US$99. The acquisition was recorded using the acquisition method of accounting, accordingly, the acquired assets and liabilities were recorded at their fair value at the date of acquisition. The purchase price allocation described below was based on a valuation analysis provided by an independent appraiser. The purchase price was allocated as at the date of acquisition as follows: Amortization US$ period Cash 2,306 Other current assets 644 Property, plant and equipment 89 1-5 years Intangible assets Trademark 1,058 10.1 years Student base 1,998 2.2 years Favorable lease 763 8.7 years Goodwill 7,540 Other current liabilities (514 ) Deferred tax liabilities (955 ) Total 12,929

Disposal of Subsidiaries

Disposal of Subsidiaries	12 Months Ended
	May. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Disposal of Subsidiaries	4. DISPOSAL OF SUBSIDIARIES Disposal of Boost Caring In March 2014, the Group sold its 100% equity interest in Beijing Boost Caring Education &Consulting Co., Ltd (“Boost Caring”) to MaxEn, which is a 65% owned joint venture of the Group, for a cash consideration of US$1,560. As of the disposal date, Boost Caring had accumulated deficit so that the Group derived a gain from the deconsolidation. The disposal gain recognized by the Group is US$3,254. Disposal of North Star In May 2014, the Group sold 100% equity interest in Beijing New Oriental North Star Training School (“North Star”) to MaxEn, for a cash consideration of US$364. As of the disposal date, North Star had accumulated deficit so that the Group derived a gain from the deconsolidation. The disposal gain recognized by the Group is US$367. The Group considered these transactions as related parties’ transaction and disclosed the transactions in Note 18. As of May 31, 2015, the Group did not receive any of the consideration and recorded the receivables as amount due from related parties. After the disposals, the Group retained indirect significant influence in Boost Caring and North Star through MaxEn, therefore, the disposal gain was presented as continuing operation.

Discontinued Operation of Elite

Discontinued Operation of Elite English	12 Months Ended
	May. 31, 2015
Text Block [Abstract]
Discontinued Operation of Elite English	5. DISCONTINUED OPERATION OF ELITE ENGLISH In July 2012, the Group transferred the ownership of the assets and liabilities of Elite English, which operates high-end, personalized, advanced English language training for high-income working professionals and other adults in large developed cities, to Mr. Yunkai Weng, an employee and the head of Elite English, for US$5,500 through three installments during the period from May 2014 to May 2016. The Group did not recognize the receivables and disposal gain since the collectability was not assured as of May 31, 2015. The gain will be recognized upon receipt. The carrying amounts of the major classes of assets and liabilities disposed as of July 2012 were as follows: US$ Cash and cash equivalents 4,780 Accounts receivable 2,045 Inventory 314 Total current assets 7,139 Property, plant and equipment 2,488 Total assets 9,627 Deferred revenue 9,007 Accrued expense and other current liabilities 620 Total liabilities 9,627 Summary operating results from disposal of Elite English, which has been segregated from continuing operations in the Group’s consolidated statements of operations for the periods presented were as follows: Years ended May 31, 2013 2014 2015 US$ US$ US$ Net revenue from discontinued operation 1,445 — — Loss on discontinued operations, net of tax (407 ) — —

Short-Term Investments

Short-Term Investments	12 Months Ended
	May. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Short-Term Investments	6. SHORT-TERM INVESTMENTS Short-term investments consist of various fixed-income financial products purchased from Chinese banks and trusts and are classified as held-to-maturity investments as the Group has the positive intent and ability to hold the investments to maturity. The maturities of these financial products range from one month to less than one year, with interest rates ranging from 2.8% to 6.5%. They are classified as short-term investments on the consolidated balance sheets as its contractual maturity dates are equal to or less than one year. The repayment of most of the financial products is guaranteed by the Chinese banks from which the fixed income financial products were purchased. Historically, the Company has received the principal and accrued interest in full upon maturity of these investments. While these fixed-income financial products are not publicly traded, the Company estimated that their fair value approximate their amortized costs considering their short term maturities and high credit quality. No OTTI loss was recognized for the years ended May 31, 2013, 2014 and 2015, respectively. Short-term investments consisted of the following: As of May 31, 2014 2015 US$ US$ Held-to-maturity investments 643,410 599,935

Inventory

Inventory	12 Months Ended
	May. 31, 2015
Inventory Disclosure [Abstract]
Inventory	7. INVENTORY Inventory consisted of the following: As of May 31, 2014 2015 US$ US$ Course materials in schools 5,690 7,383 Publications in bookstores 16,676 16,600 22,366 23,983 Inventory was marked down to the lower of cost or market value, in the amount of US$416 and US$513 for the years ended May 31, 2014 and 2015, respectively.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	May. 31, 2015
Text Block [Abstract]
Prepaid Expenses and Other Current Assets	8. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consisted of the following: As of May 31, 2014 2015 US$ US$ Prepaid rent 28,168 35,973 Advances to suppliers 11,713 19,134 Receivable from the settlement bank for the proceeds of exercise of options and withholding tax 4,454 7,636 Interest receivable 10,474 6,490 Staff advances (a) 4,908 4,589 Prepaid advertising fees 3,094 3,652 Rental deposit 3,415 3,370 Value added taxes recoverable 1,408 1,979 Deposit of advertising & decoration — 1,255 Receivable of social insurance 1,067 1,127 Prepaid property taxes and other taxes 653 830 Refundable deposit for school construction 377 100 Receivable from disposal of Mingshitang 160 137 Others (b) 8,507 11,561 78,398 97,833 (a) Staff advances were provided to staff for traveling and related use which are expensed as incurred and staff allowance for on-site enrollment activities. (b) Others primarily included maintenance fees and other miscellaneous prepayments.

Intangible Assets

Intangible Assets	12 Months Ended
	May. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	9. INTANGIBLE ASSETS Intangible assets consisted of the following: As of May 31, 2014 2015 US$ US$ Costs: Intangible assets with indefinite lives: Trademark 262 264 Intangible assets with finite lives: Trademark 321 1,081 Courseware 49 50 Student base 112 2,093 Favorable lease — 1,049 License 415 415 1,159 4,952 Accumulated amortization: Trademark (184 ) (256 ) Courseware (49 ) (50 ) Student base (112 ) (569 ) Favorable lease — (60 ) License (78 ) (98 ) (423 ) (1,033 ) Net carrying amount: Intangible assets with indefinite lives: Trademark 262 264 Intangible assets with definite lives: Trademark 137 825 Courseware — — Student base — 1,524 Favorable lease — 989 License 337 317 736 3,919 Amortization expenses for the intangible assets for the years ended May 31, 2013, 2014 and 2015, were US$101, US$113 and US$607, respectively. As of May 31, 2015, the Group expects to record amortization expenses related to intangible assets US$1,163, US$859, US$249, US$225 and US$217 for the years ended May 31, 2016, 2017, 2018, 2019, 2020, respectively, and US$942 thereafter.

Goodwill

Goodwill	12 Months Ended
	May. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	10. GOODWILL As of May 31, 2014 2015 US$ US$ Costs: Beginning balance 3,760 3,692 Acquisition of Alice — 7,540 Exchange of difference (68 ) (38 ) Ending balance 3,692 11,194 Accumulated goodwill impairment loss: Beginning balance — — Ending balance — — Goodwill, net 3,692 11,194

Property and Equipment

Property and Equipment	12 Months Ended
	May. 31, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment	11. PROPERTY AND EQUIPMENT Property and equipment consisted of the following: As of May 31, 2014 2015 US$ US$ Buildings 139,708 145,159 Transportation equipment 7,868 8,084 Furniture and education equipment 65,120 72,820 Computer equipment and software 28,713 36,502 Leasehold improvements 136,371 152,929 377,780 415,494 Less: accumulated depreciation (155,401 ) (186,612 ) Construction in-process 2,956 2,581 225,335 231,463 Depreciation expense for the years ended May 31, 2013, 2014 and 2015 was US$38,984, US$43,578 and US$46,663, respectively.

Land Use Rights

Land Use Rights	12 Months Ended
	May. 31, 2015
Text Block [Abstract]
Land Use Rights	12. LAND USE RIGHTS Land use rights consisted of the following: As of May 31, 2014 2015 US$ US$ Land use rights 5,004 5,497 Less: accumulated amortization (972 ) (1,089 ) Exchange differences 312 (146 ) Land use rights, net 4,344 4,262 Amortization expenses for land use rights for the years ended May 31, 2013, 2014 and 2015 were US$108, US$117 and US$116, respectively. The Group expects to recognize US$116 in amortization expense for each of the next five years and

Long Term Investments

Long Term Investments	12 Months Ended
	May. 31, 2015
Investments Schedule [Abstract]
Long Term Investments	13. LONG TERM INVESTMENTS Long term investments consisted of the following: As of May 31, 2014 2015 US$ US$ Cost method investments: Talent Boom Group Ltd (“Talent Boom”) (a) 2 — Dajie.com Ltd (“Dajie.com”) (b) 2,000 2,000 Equity method investments: Dongfangheli (c) — 3,967 Zhishang (d) — 2,313 Other Joint Ventures — 3,124 Available-for-sale securities investments: Alo7.com (e) 4,207 27,935 Tarena (f) 13,455 16,950 Juesheng.com (h) — 7,440 ROBOROBO (i) — 4,356 Kouyu100 (j) — 3,472 Golden Finance (k) — 3,398 Other investments — 3,556 Held-to-maturity investments: (g) 97,449 247,480 117,113 325,991 (a) In December 2006, the Group acquired 20% interest in Talent Boom. The Group has no representation on Talent Boom’s board of directors or its management and does not have the ability to exercise significant influence over the operating and financial policies of Talent Boom. Accordingly, the investment in Talent Boom was accounted for as a cost-method investment. The Group recorded US$2 impairment loss during the year ended May 31, 2015. (b) In September 2011, the Group signed a share subscription agreement to invest US$2,000 for 5% equity ownership interest in Dajie.com. The fair value of Dajie.com’s equity ownership interest is not readily determinable and the Group does not have the ability to exercise significant influence over the operating and financial policies of Dajie.com. Accordingly, the investment in Dajie.com has been accounted for as a cost-method investment. (c) In August 2014, the Group invested US$4,034 for acquiring 50% equity interest of Beijing Dongfangheli Investment and Development Ltd. (“Dongfangheli”), a company concentrating on investment in educational research and development programs and software, consulting services and etc.. The Group used the equity method to account for the investment, because the Group has the ability to exercise significant influence but does not have control over the investees. (d) In July 2014, Xuncheng invested US$2,662 for acquiring 55% equity interest of Beijing Zhishang Education & Technology Co., Ltd. (“Zhishang”), an online professional educational training platform. The Group does not have a controlling power over Zhishang because other investors has the significant participating rights, but has the ability to exercise significant influence, therefore the Group used the equity method to account for the investment. (e) On March 5, 2012, the Group acquired a convertible promissory from Alo7.com for US$1,000, which entitled the Group to automatic convert the note into identical equity securities. On July 1, 2012, the Group converted the US$1,000 promissory note into convertible redeemable preferred shares and warrants issued by Alo7.com, for 3.4% equity ownership interest in Alo7.com on an as-converted basis. In March, June and September 2014, the Group further invested US$2,576, US$300 and US$10,000 into Alo7.com for preferred shares. These investments are classified as available-for-sale securities and measured subsequently at fair value which is considered as Level 2 inputs. The Group measured the fair value of the investment in Alo7.com based on the purchase price of preferred shares agreed by third parties with similar terms close to the fiscal year end of 2015. Unrealized holding gains of nil, US$631 and US$13,428 were reported in other comprehensive income for the years ended May 31, 2013, 2014 and 2015, respectively. The above equity interests were diluted by Alo7.com’s subsequent financing activities. As of May 31, 2015, the Company had 17.16% equity interests in Alo7.com on an as-converted basis. (f) In March 2014, the Group invested US$13,500 in Tarena, which is a service provider of IT professional education in China, for 2.96% ownership. This investment is classified as available-for-sale securities and measured subsequently at fair value which is considered as Level 1 inputs. Unrealized holding loss of nil, US$45 and gain of US$3,495 was reported in other comprehensive income for the years ended May 31, 2013, 2014 and 2015, respectively. (g) The Group’s long-term held-to-maturity investments consist of trusts guaranteed by banks with the maturity more than one year, which are stated at their amortized cost. The trusts were invested in April, June and September 2014 with the amounts of US$96,805, US$80,671 and US$64,537, respectively, and interest income of nil, US$1,404 and US$20,882 was recognized in the consolidated statements of operations for the years ended May 31, 2013, 2014 and 2015, respectively. (h) In August 2014 and May 2015, the Group invested US$3,006 and US$501 respectively in Juesheng.com, a company engaging in providing international educational products search engine service, for 11.88% equity ownership interests on an as-converted basis. These investments are classified as available-for-sale securities and measured subsequently at fair value which is considered as Level 2 inputs. Unrealized holding gain of nil, nil and US$3,933 was reported in other comprehensive income for the year ended May 31, 2013, 2014 and 2015, respectively. (i) In April 2015, the Group acquired 18% equity interest in ROBOROBO for a cash consideration of US$4,356, a company applying various robots build training courses for kids with different ages to develop their brains. As of May 31, 2015, US$1,452 of the total consideration was not paid. The investment is classified as available-for-sale security and measured at fair value. As the transaction date was close to the fiscal year end, there was no operation change or significant transaction occurred, the initial purchase price was considered the fair value of this investment as of May 31, 2015. (j) In December 2014, the Group acquired 7% equity interest in Kouyu100, for a cash consideration of US$3,472, a company applying cutting edge psychoacoustic technology to spoken language training, correcting the pronunciation of a student like a real tutor. The investment is classified as available-for-sale security and measured at fair value. As there was no operation change or significant transaction occurred since the transaction date, the initial purchase price was considered the fair value of this investment as of May 31, 2015. (k) In April 2015, the Group acquired 19.5% equity interest in Golden Finance for a cash consideration of US$3,398, a company focusing on training programs associated with Finance and Business Management. The investment is classified as

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	May. 31, 2015
Payables and Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	14. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consisted of the following: As of May 31, 2014 2015 US$ US$ Accrued payroll 84,888 103,270 Refundable fees received from students (a) 13,296 10,023 Business taxes payable 6,906 9,701 Accrued advertising fees 4,854 8,210 Individual taxes withholding 9,668 8,148 Payable for purchase of property and equipment 6,018 7,433 Welfare payable 4,169 6,213 Amounts reimbursable to employees (b) 7,658 5,418 Rent payable 4,339 3,883 Royalty fees payable (c) 4,953 2,565 Refundable deposit (e) 2,313 1,956 Other taxes payable 2,515 1,887 Accrued professional service fees 2,585 1,683 Acquisition & Investment payable (d) 4,594 1,452 Value added taxes payable 1,278 1,147 Others (f) 8,884 5,814 Total 168,918 178,803 (a) Refundable fees received from students represent (1) the miscellaneous expenses other than tuition fee received from students which will be paid out on behalf of students; and (2) tuition fees refundable to students for withdrawn classes. (b) Amounts reimbursable to employees included traveling and the related expenses incurred by employees on behalf of the Group. (c) Royalty fees payable related to payments to content providers for on-line learning programs and those to counterparties for copyright and resource sharing. (d) Acquisition & Investment payable as of May 31, 2014 represents an acquistion payable for CMSI (Note 3), and has been fully paid off during the year ended May 31, 2015. The balance as of May 31, 2015 represents a payable for an available-for-sale investment in ROBOROBO, and it was fully paid in July 2015. (e) Refundable deposits represent student deposits for dormitory or other fees that will be refunded upon graduation and student security deposits refunded upon completion of the study tour. (f) Others primarily included transportation expenses, utility fees, property management fees, payable for class action settlement and other miscellaneous expenses payable.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	May. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	15. SHARE-BASED COMPENSATION On January 20, 2006, the Company adopted 2006 Share Incentive Plan, under which the Company may grant share options to purchase up to 8,000,000 common shares of the Group, to its employees, directors and consultants. The number of common shares available for grant under the 2006 Share Incentive Plan may be increased annually by (i) an additional 5,000,000 shares on January 1, 2007, (ii) an additional 5,000,000 shares on January 1, 2008, and (iii) an annual increase in common shares to be added on the first business day of each calendar year beginning in 2009 equal to the lesser of (x) 3,000,000 shares, (y) two percent (2%) of total common shares outstanding as of such date, or (z) a lesser number of shares as determined by the Group’s management. In the event the aggregate number of shares that may be issued in any given year under all share compensation plans has reached the maximum number of shares allowed in that year, the Company may grant additional awards up to 2,000,000 shares, or extra shares. The number of shares granted in excess of the annual maximum in any given year will result in the reduction of the maximum shares available for grant in the next year. As of May 31, 2015, the Company has transferred 16,000,000 common shares to its depositary bank to be issued to employees and non-employees upon the exercise of their vested share options or upon the vesting of non-vested equity shares (“NES”). During the years ended May 31, 2013, 2014 and 2015, the Company has repurchased 1,683,400, 762,100 and 2,800,849 common shares, respectively, from the open market and the shares are reserved for the employees and non-employees to exercise of their vested share options and NES in future. As of May 31, 2015, 1,892,624 treasury shares remain for future issuance upon the exercise of share options and vesting of NES. The Company recorded total share-based compensation of US$27,242, US$20,079 and US$15,689 during the years ended May 31, 2013, 2014 and 2015, respectively. Share options The following table summarizes information regarding the share options granted: Share options Shares granted Grant-date Exercise US$ US$ Grant date: February 28, 2006 7,099,500 1.00 2.02 July 21, 2006 1,620,000 1.15 2.38 September 7, 2006 100,000 2.38 3.75 March 5, 2007 3,946,500 4.09 8.75 January 17, 2012 3,060,000 10.33 12.19 Total 15,826,000 The exercise price of share options is at least 100% of the fair value of the common shares on the date of the grant. The term of a share option is up to ten years from the date of grant. The share options generally vest over three years at six-month vesting increments per year. As of May 31, 2015, 11,285,510 common shares out of the 16,000,000 common shares had been issued to employees and non-employees upon the exercise of their share options, and 1,968,241 shares out of the 5,246,349 treasury shares had been reissued to employees and non-employees upon exercise of their share options. A summary of share options activity under 2006 Share Incentive Plan for years ended May 31, 2012, 2013, 2014 and 2015 was as follows: Weighted Weighted remaining Aggregated US$ years US$ Options outstanding at May 31, 2012 5,136,297 15.34 7.43 57,371 Granted — — Exercised (734,048 ) 7.81 Forfeited (765,000 ) 12.91 Options outstanding at May 31, 2013 3,637,249 9.27 6.39 47,503 Granted — — Exercised (2,113,094 ) 8.37 Forfeited (252,000 ) 12.19 Options outstanding at May 31, 2014 1,272,155 10.18 6.20 19,898 Granted — — Exercised (953,514 ) 11.81 Forfeited — — Options outstanding at May 31, 2015 318,641 5.3 1.92 5,903 Options vested and expect to vest at May 31, 2015 318,641 5.3 1.92 5,903 Options exercisable at May 31, 2015 318,641 5.3 1.92 5,903 The total intrinsic value of share options exercised during the years ended May 31, 2013, 2014 and 2015 were US$7,486, US$34,578 and US$5,249, respectively. No new share options was granted during the year ended May 31, 2013, 2014 and 2015, respectively. As of May 31, 2015, no unrecognized compensation expense was related to share options. NES The following table summarizes information regarding NES: NES Grant-date fair value and US$ Grant date: January 24, 2008 2,720,000 12.75 March 11, 2008 152,000 14.00 July 1, 2008 278,500 13.75 Oct 28, 2008 3,200 12.65 May 15, 2009 205,548 12.75 June 15, 2009 316,200 15.13 May 26, 2010 556,848 21.75 June 10, 2011 811,020 25.11 July 23, 2012 1,956,935 12.19 May 27, 2013 208,590 20.33 July 19, 2013 19,830 22.80 July 23, 2014 209,650 21.01 September 29, 2014 24,020 22.32 February 5, 2015 600,000 18.52 Total 8,062,341 In May 2010, the Company granted 556,848 NES to employees which will vest between June 2010 to June 2015. In June 2011, the Company granted 811,020 NES to employees which will vest between November 2011 to May 2014. In July 2012, the Company granted 1,956,935 NES to employees which will vest between May 2013 to May 2015. In May 2013, the Company granted 208,590 NES to employees which will vest on 31 May 2014. In July 2013, the Company granted 19,830 NES to employees which will vest on 31 May 2014. In July 2014, the Company granted 209,650 NES to employees which will vest on 31 May 2015. In September 2014, the Company granted 24,020 NES to employees which will vest on 31 May 2015. In February 2015, the Company granted 600,000 NES to employees which will vest 240,000, 180,000 and 180,000 on 31 December 2015, 2016 and 2017, respectively. As of May 31, 2015, 4,714,490 common shares out of the 16,000,000 common shares had been issued to employees and non-employees upon the vesting of their NES, and 1,385,484 shares out of the 5,246,349 treasury shares had been reissued to employees and non-employees upon the vesting of their NES. A summary of NES activities under 2006 Share Incentive Plan for the years ended May 31, 2012, 2013, 2014 and 2015 was as follows: Number Weighted- US$ NES outstanding at May 31, 2012 521,000 20.47 Granted 2,165,525 12.97 Vested (1,054,962 ) 15.84 Forfeited (120,593 ) 14.40 NES outstanding at May 31, 2013 1,510,970 13.45 Granted 19,830 22.80 Vested (810,052 ) 14.30 Forfeited (100,818 ) 14.97 NES outstanding at May 31, 2014 619,930 12.39 Granted 833,670 19.26 Vested (575,432 ) 15.44 Forfeited (271,768 ) 13.23 NES outstanding at May 31, 2015 606,400 18.55 NES vested and expect to vest at May 31, 2015 606,400 18.55 The total fair value of shares vested during the year ended May 31, 2015 was US$8,887. The weighted average grant date fair value of NES granted during the years ended May 31, 2013, 2014 and 2015 was US$12.97, US$22.80 and US$19.26 respectively. As of May 31, 2015, total unrecognized compensation expense for NES of US$8,650 is expected to be recognized over a weighted average period of 1.60 years.

Income Taxes

Income Taxes	12 Months Ended
	May. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	16. INCOME TAXES Significant components of provision for income taxes for the years ended May 31, 2013, 2014 and 2015 were as follows: Years ended May 31, 2013 2014 2015 US$ US$ US$ Current: PRC 18,985 28,235 31,552 Deferred: PRC (3,630 ) (2,193 ) (5,331 ) Total provision for income taxes 15,355 26,042 26,221 The Company is incorporated in the Cayman Islands. Under the current laws of the Cayman Islands, the Company is not subject to income or capital gains taxes. In addition, dividend payments are not subject to withholdings tax in the Cayman Islands. The Company’s subsidiaries Smart Shine, Winner Park and Elite Concept are located in Hong Kong and are subject to an income tax rate of 16.5% for taxable income earned in Hong Kong. These subsidiaries recorded income tax expenses of US$10, US$4,399 and US$7,471 during the years ended May 31, 2013, 2014 and 2015, respectively. Elite Concept and Smart Shine received a special dividend of US$43,992 and US$55,587 during the years ended May 31, 2014 and 2015. The withholding tax of US$4,399 and US$5,559 in connection with the dividends were fully paid during the years ended May 31, 2014 and 2015, respectively. The Company’s PRC subsidiaries and the VIEs are subject to the 25% standard enterprise income tax except for those accepted as deemed profit method enterprises, or qualified for small-scale enterprises, or granted preferential tax treatment. Enterprises that qualify as a high and new technology enterprise (“HNTE”) are subject to a tax rate of 15%. Beijing Decision, Beijing Hewstone and Xuncheng continued to qualify as HNTE in Beijing and were subject to a tax rate of 15% during the years ended May 31, 2014, 2015 and 2016. Enterprises that qualify as the “newly established software enterprise” (“NESE”) are exempt from EIT for two years beginning the enterprise’s first profitable year followed by a tax rate of 12.5% for the succeeding three years. Beijing Pioneer, Shanghai Smart Words, Beijing Smart Wood, Beijing Right Time, Beijing Joy Tend, Beijing Top, Beijing Magnificence and Beijing Shenghe were qualified as NESE and enjoyed the EIT tax benefit that began from January 2010, January 2011, January 2012, January 2013, January 2013, January 2014, January 2015 and January 2014, respectively. Beijing Haidian School was not required by the governing tax bureau to pay any EIT since its establishment through May 31, 2015. If Beijing Haidian School is required to pay EIT in future, this could have material impact to the Group’s consolidated financial statements. However, the Group believes that it is more likely than not that any change to the tax treatment of Beijing Haidian School shall be prospectively applied. Significant components of the Group’s deferred tax assets and liabilities were as follows: As of May 31, 2014 2015 US$ US$ Current deferred tax assets Allowance doubtful accounts 83 205 Accrued expenses 12,353 15,990 Deferred revenue for incentive plan — 2,382 Total current deferred tax assets 12,436 18,577 Less: valuation allowance (403 ) (589 ) Current deferred tax assets, net 12,033 17,988 Non-current deferred tax assets Net operating loss carry-forwards 6,095 7,403 Total non-current deferred tax assets 6,095 7,403 Less: valuation allowance (3,871 ) (2,363 ) Non-current deferred tax assets, net 2,224 5,040 Non-current deferred tax liabilities Acquired of non-current assets (1,722 ) (2,461 ) Total non-current deferred tax liabilities (1,722 ) (2,461 ) The Group does not file combined or consolidated tax returns, therefore, losses from individual subsidiaries or the VIEs may not be used to offset other subsidiaries’ earnings within the Group. The Group determined the valuation allowance on an entity by entity basis. The valuation allowance, which is primarily related to entities with net operating loss carry-forwards for which the Company does not believe it will ultimately be realized, was US$2,952 as of May 31, 2015, or a decrease of US$1,322 from $4,274 as of May 31, 2014. As of the year ended May 31, 2015, the Group had net operating loss carried forward of US$30,848 from the Company’s PRC subsidiaries and VIEs, which will expire on various dates from May 31, 2016 to May 31, 2020. A reconciliation of the effective tax rates from the 25% statutory tax rates was as follows for the years ended May 31, 2013, 2014 and 2015: Years ended May 31, 2013 2014 2015 % % % Statutory tax rate 25.00 25.00 25.00 Effect of expenses not deductible for tax purposes 8.70 4.33 4.91 Effect of differential tax rate other than tax holiday (1.58 ) (0.00 ) (0.00 ) Effect of tax holiday (21.18 ) (20.34 ) (20.82 ) Changes in valuation allowance (0.93 ) (0.09 ) (0.59 ) Effect of dividend withholding tax — 1.81 3.39 Total provision for income taxes 10.01 10.71 11.89 If the tax holidays granted to the WFOEs and current tax treatments on certain schools and subsidiaries of New Oriental China and Xuncheng were not available, the Group’s income tax expense would have increased by US$32,489, US$49,464 and US$47,080, the basic net income per share attributable to the Company would decrease by US$0.21, US$0.32 and US$0.30 for the years ended May 31, 2013, 2014 and 2015, respectively, and the diluted net income per share attributable to the Company would decrease by US$0.21, US$0.31 and US$0.30 for the years ended May 31, 2013, 2014 and 2015, respectively. Under the New Income Tax Law effective from January 1, 2008, the rules for determining whether an entity is resident in the PRC for tax purposes have changed and the determination of residence depends among other things on the “place of actual management”. If the Group, or its non-PRC subsidiaries, were to be determined as a PRC resident for tax purposes, they would be subject to a 25% income tax rate on its worldwide income including the income arising in jurisdictions outside the PRC. The Group does not believe that its legal entities organized outside of the PRC are considered PRC residents. If the Company were to be a non-resident for PRC tax purposes, dividends paid to it out of profits earned after January 1, 2008 would be subject to a withholding tax. In the case of dividends paid by PRC schools and subsidiaries to their foreign investors, the withholding tax would be 10%, unless any such foreign investor’s jurisdiction of incorporation has a tax treaty with China that provides for a different withholding arrangement. During the years ended May 31, 2014 and 2015, Beijing Hewstone and Shanghai Smart Words paid US$ 4,399 and US$5,559 withholding tax when they paid a special dividend to their parent companies, Elite Concept and Smart Shine, respectively. Aggregate undistributed earnings of the Company’s PRC subsidiaries and VIEs that are available for distribution was US$788,016 and US$789,338 as of May 31, 2014 and May 31, 2015, respectively. Upon distribution of such earnings, the Company will be subject to PRC EIT taxes, the amount of which is impractical to estimate. The Company did not record any tax on any of the aforementioned undistributed earnings because the relevant subsidiaries and VIEs do not intend to declare dividends and the Company intends to permanently reinvest it within the PRC. Additionally, no deferred tax liability was recorded for taxable temporary differences attributable to the undistributed earnings because the Company believes the undistributed earnings can be distributed in a manner that would not be subject to income tax. The Group did not identify any significant unrecognized tax benefits for the years ended May 31, 2013, 2014 and 2015, respectively. The Group did not incur any significant interest and penalties related to potential underpaid income tax expenses and also does not anticipate any significant increases or decreases in unrecognized tax benefits in the next twelve months. The Group has no material unrecognized tax benefits which would favorably affect the effective income tax rate in future periods. According to the PRC Tax Administration and Collection Law, the tax authority may require the taxpayer or the withholding agent to make delinquent tax payment within three years if the underpayment of taxes is resulted from the tax authority’s act or error. No late payment surcharge will be assessed under such circumstances. The statute of limitation will be three years if the underpayment of taxes is due to the computational errors made by the taxpayer or the withholding agent. Late payment surcharge will be assessed in such case. The statute of limitation will be extended to five years under special circumstances which are not clearly defined (but an underpayment of tax liability exceeding US$16 (RMB0.1 million) is specifically listed as a “special circumstance”). The statute of limitation for transfer pricing related issue is ten years. There is no statute of limitation in the case of tax evasion. Therefore, the Group’s PRC domiciled entities are subject to examination by the PRC tax authorities based on the above.

Net Income Per Share

Net Income Per Share	12 Months Ended
	May. 31, 2015
Earnings Per Share [Abstract]
Net Income Per Share	17. NET INCOME PER SHARE The following table sets forth the computation of basic and diluted net income per share for the periods indicated: Years ended May 31, 2013 2014 2015 US$ US$ US$ Numerator used in basic and diluted net income per share: Net income attributable to New Oriental Education & Technology Group Inc. Net income on continuing operation 136,676 215,704 193,013 Net income on discontinued operation (407 ) — — Net income available for future distribution 136,269 215,704 193,013 Shares (denominator): Weighted average common shares outstanding used in computing basic net income per share 155,762,959 156,033,992 156,438,606 Plus incremental weighted average common shares from assumed exercise of share options and vesting of NES using the treasury stock method 2,060,833 1,869,472 863,568 Weighted average common shares outstanding used in computing diluted net income per share 157,823,792 157,903,464 157,302,174 Net income from continuing operation per share - Basic 0.88 1.38 1.23 - Diluted 0.87 1.37 1.23 Net income from discontinued operation per share - Basic (0.00 ) — — - Diluted (0.00 ) — — 1,683,400, 620,721 and 1,892,624 treasury shares that remain for future issuance have been excluded in computing basic and diluted net income per share for the years ended May 31, 2013, 2014 and 2015, respectively. 2,169,000, nil and nil employee stock options have been excluded from the dilutive share calculation for the years ended May 31, 2013, 2014 and 2015, respectively, as their effects were anti-dilutive.

Related Party Transaction

Related Party Transaction	12 Months Ended
	May. 31, 2015
Related Party Transactions [Abstract]
Related Party Transaction	18. RELATED PARTY TRANSACTION The Group had the following balances and transaction with related parties: Amounts due from related parties-non current Notes Relationship 2014 2015 US$ US$ Metropolis Holding China Limited (1) Company controlled by Chairman and CEO 930 1,497 Amounts due from related parties-current Amounts due to related parties-current Notes Relationship 2014 2015 2014 2015 US$ US$ US$ US$ Metropolis Holding China Limited (1) Company controlled by Chairman and CEO 1,073 1,096 — — MaxEn (2) Joint Venture 3,043 2,490 4 1,992 Zhishang Education Joint Venture — — — 3 Total 4,116 3,586 4 1,995 Rental expense 2013 2014 2015 US$ US$ US$ Metropolis Holding China Limited (1) Company controlled by Chairman and CEO 4,276 4,173 5,298 Gain on disposal of subsidiaries 2013 2014 2015 US$ US$ US$ MaxEn (Note 4) Joint Venture — 3,621 — (1) Since April 2010, the Group began renting a large portion of a building owned by Metropolis Holding China Limited for office space. In March 2012, Metropolis Holding China Limited was acquired by a company wholly owned by Mr. Yu, the Group’s chairman and chief executive officer. As a result, Metropolis Holding China Limited became a related party of the Group thereafter. As of May 31, 2015, the non-current and current amounts due from Metropolis Holding China Limited were US$1,497 and US$1,096, respectively, which represented prepaid rent and deposit for the building. The amount of the rental payments was determined based on the prevailing market rates and was duly approved by all of the directors. (2) In September 2012, MaxEn became a joint venture of the Group. As a result, MaxEn became a related party of the Group thereafter. As of May 31, 2015, the amount due from MaxEn was US$2,490, which represented MaxEn’s pre-operating expenses of US$578 prepaid by the Group and unpaid consideration of US$1,912 for disposal of Boost Caring and North Star; the amount due to MaxEn was US$1,992, which represented miscellaneous payments of US$13 paid for the Group and tuition collected on behalf of MaxEn of US$1,979. The amount due to MaxEn is non-interest bearing and unsecured and has no fixed repayment terms.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	May. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	19. COMMITMENTS AND CONTINGENCIES Operating leases The Group leases offices, classroom, and warehouse facilities under operating leases. The terms of substantially all of these leases are ten years or less. Future minimum lease payments under non-cancelable operating leases were as follows on May 31, 2015: US$ Years ending May 31: 2016 135,927 2017 146,013 2018 88,021 2019 63,982 2020 45,570 Thereafter 53,345 532,858 Rent expense for the years ended May 31, 2013, 2014 and 2015 related to all cancelable and non-cancelable leases were US$137,046, US$142,032 and US$157,523, respectively. Capital commitments As of May 31, 2015, future minimum capital commitments under non-cancelable construction were as follows: US$ Capital commitment for the purchase of property and equipment 604 Capital commitment for leasehold improvements 3,068 3,672 Investment commitments In May 2015, the Group entered into an investment agreement with a third party to invest 36% equity interest with a total cash consideration of US$ 2,955. The ownership transferring process was completed in June 2015. The Group made a commitment to contribute cash of US$ 2,955 to the investee among which US$ 1,987 was paid until September 2015. Contingencies During July to August 2012, four federal securities class actions have been filed against the Company, its directors and certain of its officers (“defendant”). These class actions seek to recover damages caused by the defendants’ alleged violations of federal securities laws and to pursue remedies under the Securities Exchange Act of 1934 and Rule 10b-5. One of the four class actions was voluntarily dismissed in October 2012, and the remaining three class actions were consolidated into one complaint with a lead plaintiff. The Company reached a preliminary settlement of the actions with the plaintiffs in April 2014. The Court entered into an order preliminarily approving the settlement agreements on June 10, 2014 and scheduled a final approval hearing on November 14, 2014. Based on the final settlement, the Company paid US$4,750 to the plaintiff, of which US$3,500 would be covered by directors and officers liability insurance. The class action was closed out in November 2014 and the Company and the insurance companies have made the payments as of May 31, 2015. The Group is also a party to several legal proceedings or claims in China that the Group believes are immaterial.

Noncontrolling Interest

Noncontrolling Interest	12 Months Ended
	May. 31, 2015
Noncontrolling Interest [Abstract]
Noncontrolling Interest	20. NONCONTROLLING INTEREST Koolearn New Total US$ US$ US$ Balance as of May 31, 2014 — — — Capital Injection from noncontrolling interest shareholders 3,752 39 3,791 Loss attributed to noncontrolling interest shareholders (294 ) (1 ) (295 ) Balance as of May 31, 2015 3,458 38 3,496 In February 2015, Koolearn Corporation issued 5,000,000 ordinary shares to certain employees and received the cash consideration of US$3,752. The Company recognized it as a noncontrolling interest which represents 5.9% equity interest over Koolearn Corporation as of May 31, 2015. In February 2015, Beijing New Road Information Consulting Services Co., Ltd which provides travel agent service was established. The Company and another investor have 51% and 49% equity interest, respectively. In April 2015, the cash consideration of US$ 39 was fully paid by the other investor.

Segment Information

Segment Information	12 Months Ended
	May. 31, 2015
Segment Reporting [Abstract]
Segment Information	21. SEGMENT INFORMATION The Group’s chief operating decision maker has been identified as the Chief Executive Officer who reviews financial information of operating segments based on US GAAP amounts when making decisions about allocating resources and assessing performance of the Group. The six operating segments are identified as language training and test preparation, primary and secondary school education, on-line education, content development and distribution, post-secondary education and overseas study consulting services. Language training and test preparation and primary and secondary education have been identified as reportable segments. Online education, content development and distribution, post-secondary education and overseas study consulting services operating segments were aggregated as others because individually they do not exceed the 10% quantitative threshold. The Group’s chief operating decision maker evaluates performance based on each reporting segment’s net revenue, operating costs and expenses, and operating income. Net revenues, operating costs and expenses, operating income, and total assets by segment were as follows: For the year ended May 31, 2013 Language Primary and training and test secondary preparation courses education Others Consolidated US$ US$ US$ US$ Net revenues 818,550 20,712 120,592 959,854 Operating costs and expenses: Cost of revenues (328,663 ) (8,396 ) (47,118 ) (384,177 ) Selling and marketing (96,064 ) (1,712 ) (27,670 ) (125,446 ) General and administrative (198,718 ) (6,648 ) (27,438 ) (232,804 ) Unallocated corporate expenses — — — (94,862 ) Total operating costs and expenses (623,445 ) (16,756 ) (102,226 ) (837,289 ) Operating income 195,105 3,956 18,366 122,565 Segment assets 544,669 59,791 220,441 824,901 Unallocated corporate assets — — — 528,540 Total assets 544,669 59,791 220,441 1,353,441 For the year ended May 31, 2014 Language Primary and training and test secondary preparation courses education Others Consolidated US$ US$ US$ US$ Net revenues 969,947 24,063 144,877 1,138,887 Operating costs and expenses: Cost of revenues (388,998 ) (8,488 ) (54,183 ) (451,669 ) Selling and marketing (112,092 ) (956 ) (34,009 ) (147,057 ) General and administrative (204,679 ) (8,748 ) (36,745 ) (250,172 ) Unallocated corporate expenses — — — (96,043 ) Total operating costs and expenses (705,769 ) (18,192 ) (124,937 ) (944,941 ) Gain on disposal of subsidiaries — — 3,621 3,621 Operating income 264,178 5,871 23,561 197,567 Segment assets 709,979 65,357 245,505 1,020,841 Unallocated corporate assets — — — 582,704 Total assets 709,979 65,357 245,505 1,603,545 For the year ended May 31, 2015 Language Primary and training and test secondary preparation courses education Others Consolidated US$ US$ US$ US$ Net revenues 1,040,380 26,735 179,651 1,246,766 Operating costs and expenses: Cost of revenues (442,994 ) (9,083 ) (74,243 ) (526,320 ) Selling and marketing (122,697 ) (1,039 ) (42,540 ) (166,276 ) General and administrative (245,315 ) (10,068 ) (49,387 ) (304,770 ) Unallocated corporate expenses — — — (95,871 ) Total operating costs and expenses (811,006 ) (20,190 ) (166,170 ) (1,093,237 ) Operating income 229,374 6,545 13,481 153,529 Segment assets 937,020 75,046 299,442 1,311,508 Unallocated corporate assets — — — 640,029 Total assets 937,020 75,046 299,442 1,951,537

Mainland China Contribution Pla

Mainland China Contribution Plan	12 Months Ended
	May. 31, 2015
Text Block [Abstract]
Mainland China Contribution Plan	22. MAINLAND CHINA CONTRIBUTION PLAN The Group’s full time employees in the PRC participate in a government-mandated multiemployer defined contribution plan pursuant to which certain pension benefits, medical care, unemployment insurance, employee housing fund and other welfare benefits are provided to employees. PRC labor regulations require the Group to accrue for these benefits based on certain percentages of the employees’ salaries. The total contributions for such employee benefits were US$42,097, US$52,159 and US$61,448 for the years ended May 31, 2013, 2014 and 2015, respectively.

Statutory Reserve

Statutory Reserve	12 Months Ended
	May. 31, 2015
Text Block [Abstract]
Statutory Reserve	23. STATUTORY RESERVE Prior to payment of dividends, pursuant to the laws applicable to the PRC’s Foreign Investment Enterprises, the Company’s subsidiaries and VIEs in the PRC must make appropriations from after-tax profit to non-distributable reserve funds as determined by the Board of Directors of each company. These reserves include (i) general reserve and (ii) the development fund. Subject to certain cumulative limits, the general reserve requires annual appropriations of 10% of after-tax profits as determined under PRC laws and regulations at each year-end until the balance reaches 50% of the PRC entity registered capital; the other reserve appropriations are at the Company’s discretion. These reserves can only be used for specific purposes of enterprise expansion and are not distributable as cash dividends. During the years ended May 31, 2013, 2014 and 2015, US$524, US$1,029 and US$530 was accrued for the general reserve, respectively. PRC laws and regulations require private schools that require reasonable returns to make annual appropriations of 25% of after-tax income prior to payments of dividend to its development fund, which is to be used for the construction or maintenance of the school or procurement or upgrading of educational equipment, while in the case of a private school that does not require reasonable return, this amount should be equivalent to no less than 25% of the annual increase of net assets of the school as determined in accordance with generally accepted accounting principles in the PRC. During the years ended May 31, 2013, 2014 and 2015, appropriations to the development fund amounted to US$21,946, US$21,116 and US$23,212, respectively. These reserves are included as statutory reserves in the consolidated statements of changes in equity and comprehensive income. The Group allocated US$22,470, US$22,145 and US$23,742 to statutory reserves during the years ended May 31, 2013, 2014 and 2015, respectively. The statutory reserves cannot be transferred to the Company in the form of loans or advances and are not distributable as cash dividends except in the event of liquidation.

Restricted Net Assets

Restricted Net Assets	12 Months Ended
	May. 31, 2015
Receivables [Abstract]
Restricted Net Assets	24. RESTRICTED NET ASSETS Relevant PRC laws and regulations restrict the WFOEs and VIEs from transferring a portion of their net assets, equivalent to the balance of their statutory reserves and their share capital, to the Company in the form of loans, advances or cash dividends. The balance of restricted net assets was US$239,245 and US$270,674, of which US$188,017 and US$216,526 was attributed to the paid in capital and statutory reserves of the VIEs and US$51,228 and US$54,148 was attributed to the paid in capital and statutory reserves of the WFOEs, as of May 31, 2014 and 2015, respectively. The WFOEs’ accumulated profits may be distributed as dividends to the Company without the consent of a third party. The VIEs’ revenues and accumulated profits may be transferred to the Company through contractual arrangements without the consent of a third party. Under applicable PRC law, loans from PRC companies to their offshore affiliated entities require governmental approval, and advances by PRC companies to their offshore affiliated entities must be supported by bona fide business transactions.

Subsequent Events

Subsequent Events	12 Months Ended
	May. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	25. SUBSEQUENT EVENTS On July 19, 2015, the Board of Directors declared a special cash dividend in the amount of US$0.4 per ADS/common share. The cash dividend will be paid in October 2015 to the shareholders of record at the close of business on September 4, 2015. The aggregate amount of cash dividends to be paid is approximately US$63 million, which will be funded by the surplus cash on the Company’s balance sheet.

Schedule I - Condensed Financia

Schedule I - Condensed Financial Information of Parent Company	12 Months Ended
	May. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule I - Condensed Financial Information of Parent Company	Condensed Financial Information of Parent Company Balance Sheets (In thousands, except share and share data) As of May 31, 2014 2015 US$ US$ ASSETS Current assets: Cash and cash equivalents 15,874 22,748 Prepaid expense and other current assets 8,137 10,780 Amounts due from related parties 18,511 25,696 Total current assets 42,522 59,224 Long term investments 19,662 51,902 Investments in subsidiaries and VIEs 976,348 1,194,328 Total assets 1,038,532 1,305,454 LIABILITIES AND SHAREHOLDERS’ EQUITY Current liabilities: Accrued expenses and other current liabilities 12,417 9,689 Amounts due to related parties 357 75,417 Total current liabilities 12,774 85,106 Equity: Common shares (US$0.01 par value; 300,000,000 shares authorized as of May 31, 2014 and 2015; 158,379,387 shares issued as of May 31, 2014 and 2015; 157,758,666 and 156,486,763 shares outstanding as of May 31, 2014 and 2015, respectively) 1,584 1,584 Treasury stock (6 ) (19 ) Additional paid-in capital 174,009 141,653 Retained earnings 784,612 977,625 Accumulated other comprehensive income 65,559 99,505 Total shareholders’ equity 1,025,758 1,220,348 Total liabilities and equity 1,038,532 1,305,454 Additional Information - Financial Statement Schedule I Condensed Financial Information of Parent Company Statements of Operations (In thousands) Years ended May 31, 2013 2014 2015 US$ US$ US$ Operating costs and expenses: General and administrative 32,208 20,435 12,963 Total operating costs and expenses 32,208 20,435 12,963 Operating loss (32,208 ) (20,435 ) (12,963 ) Other income — — — Interest income 49 1 2 Equity in earnings of subsidiaries and VIEs 168,428 236,138 205,974 Net income 136,269 215,704 193,013 Additional Information - Financial Statement Schedule I Condensed Financial Information of Parent Company Statements of Comprehensive Income (In thousands) Years ended May 31, 2013 2014 2015 US$ US$ US$ Net income 136,269 215,704 193,013 Other comprehensive income, net of tax Foreign currency translation adjustment 27,729 (17,894 ) 12,006 Unrealized gain on available-for-sale securities, net of tax effect of nil, nil and nil for years ended May 31, 2013, 2014 and 2015 — 586 21,940 Other comprehensive income/ (loss) 27,729 (17,308 ) 33,946 Comprehensive income 163,998 198,396 226,959 Additional Information - Financial Statement Schedule I Condensed Financial Information of Parent Company Statements of Changes in Equity (In thousands, except share data) Common shares Additional Treasury Retained Accumulated Total Unrestricted Amount capital stock earnings income equity shares US$ US$ US$ US$ US$ US$ Balance at June 1, 2012 158,379,387 1,555 161,485 — 472,224 55,138 690,402 Issuance of ADS shares for the exercises of employee share options — 7 5,726 — — — 5,733 Non-vested equity shares vested — 11 (11 ) — — — — Share based compensation expense — — 27,242 — — — 27,242 Dividend declared — — 3,010 — — — 3,010 Share repurchase (1,683,400 ) — (33,116 ) (17 ) — — (33,133 ) Net income — — — — 136,269 — 136,269 Foreign currency translation adjustment — — — — — 27,729 27,729 Balance at May 31, 2013 156,695,987 1,573 164,336 (17 ) 608,493 82,867 857,252 Issuance of ADS shares for the exercises of employee share options — 11 7,837 — — — 7,848 Reissuance of Treasury stock for the exercises of employee share options 1,014,727 — 13,514 10 — — 13,524 Reissuance of Treasury stock for Non-vested equity shares vested 810,052 — (8 ) 8 — — — Share based compensation expense — — 20,079 — — — 20,079 Dividend declared — — (14,891 ) — (39,585 ) — (54,476 ) Share repurchase (762,100 ) — (16,858 ) (7 ) — — (16,865 ) Net income — — — — 215,704 — 215,704 Foreign currency translation adjustment — — — — — (17,894 ) (17,894 ) Unrealized gain on available-for-sale securities, net of tax effect of nil — — — — — 586 586 Balance at May 31, 2014 157,758,666 1,584 174,009 (6 ) 784,612 65,559 1,025,758 Reissuance of Treasury stock for the exercises of employee share options 953,514 — 11,353 9 — — 11,362 Reissuance of Treasury stock for Non-vested equity shares vested 575,432 — (6 ) 6 — — — Share based compensation expense — — 15,689 — — — 15,689 Share repurchase (2,800,849 ) — (59,392 ) (28 ) — — (59,420 ) Net income — — — — 193,013 — 193,013 Foreign currency translation adjustment — — — — — 12,006 12,006 Unrealized gain on available-for-sale securities, net of tax effect of nil — — — — — 21,940 21,940 Balance at May 31, 2015 156,486,763 1,584 141,653 (19 ) 977,625 99,505 1,220,348 Additional Information - Financial Statement Schedule I Condensed Financial Information of Parent Company Statements of Cash Flows (In thousands) Years ended May 31, 2013 2014 2015 US$ US$ US$ Cash flows from operating activities: Net income 136,269 215,704 193,013 Adjustments to reconcile net income to net cash provided by (used in) operating activities Equity in earnings of subsidiaries (168,428 ) (236,138 ) (205,974 ) Dividend received from subsidiaries — 83,728 — Share-based compensation expense 27,242 20,079 15,689 Changes in operating assets and liabilities: Prepaid expenses and other current assets (91 ) (2,958 ) (2,613 ) Accrued expenses and other current liabilities 4,015 4,988 (2,728 ) Amounts due from/to related parties (4,950 ) (849 ) (762 ) Net cash provided by (used in) operating activities (5,943 ) 84,554 (3,375 ) Cash flows from investing activities Long term investment in Dajie.com — — — Long term investment in Alo7.com — (2,576 ) (10,300 ) Long term investment in Tarena — (13,500 ) — Loan to related parties (1,630 ) — (6,423 ) Repayment from related parties — 15,500 — Net cash used in investing activities (1,630 ) (576 ) (16,723 ) Cash flows from financing activities: Proceeds from issuance of common shares upon exercise of share options 5,733 21,849 11,332 Loan from related party 43,000 — 75,060 Loan repayment to related party — (42,643 ) — Cash paid for shares repurchase (28,511 ) (21,487 ) (59,420 ) Cash paid for dividend (46,990 ) (54,476 ) — Net cash provided by (used in) financing activities (26,768 ) (96,757 ) 26,972 Net Increase / (decrease) in cash and cash equivalents (34,341 ) (12,779 ) 6,874 Cash and cash equivalents, beginning of year 62,994 28,653 15,874 Cash and cash equivalents, end of year 28,653 15,874 22,748 Additional Information - Financial Statement Schedule I Condensed Financial Information of Parent Company Note to the Financial Statements 1. BASIS FOR PREPARATION The condensed financial information of the Company has been prepared using the same accounting policies as set out in the Group’s consolidated financial statements except that the Company used the equity method to account for investments in its subsidiaries and VIEs. 2. INVESTMENTS IN SUBSIDIARIES AND VIEs The Company and its subsidiaries and VIEs were included in the consolidated financial statements where the inter-company balances and transactions were eliminated upon consolidation. For purpose of the Company’s stand-alone financial statements, its investments in subsidiaries and VIEs were reported using the equity method of accounting. The Company’s share of income and losses from its subsidiaries and VIEs were reported as equity in earnings of subsidiaries and VIEs in the accompanying parent company financial statements. 3. INCOME TAXES The Company is a Cayman Islands company, therefore, is not subjected to income taxes for all years presented. 4. RELATED PARTY TRANSACTIONS The following represented related party balances as of May 31, 2013 and 2014: May 31, 2014 2015 US$ US$ Amount due from related parties: Winner Park 11 12 Smart Shine 8,511 8,512 Elite Concept Holdings Limited 7,871 8,631 New Oriental China 2,118 8,541 18,511 25,696 Amount due to related parties: Elite Concept Holdings Limited 357 357 Abundant State Limited — 75,060 357 75,417 All related party balances were non-interest bearing and unsecured.

Significant Accounting Polici37

Significant Accounting Policies (Policies)	12 Months Ended
	May. 31, 2015
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The consolidated financial statements of the Group have been prepared in accordance with the accounting principles generally accepted in the United States of America (“US GAAP”).
Basis of consolidation	Basis of consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries, its VIEs and VIEs’ subsidiaries and schools. The Company and its WFOEs have entered into contractual arrangements with the VIEs and its shareholder, which enable the Company to (1) have power to direct activities that most significantly affect the economic performance of the VIEs, and (2) receive the economic benefits of the VIEs that could be significant to the VIEs. Accordingly, the Company is considered the primary beneficiary of the VIEs and has consolidated the VIEs’ financial results of operations, assets and liabilities in the Company’s consolidated financial statements. All inter-company transactions and balances have been eliminated upon consolidation.
Use of estimates	Use of estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenue and expenses in the financial statements and accompanying notes. Significant accounting estimates reflected in the Group’s consolidated financial statements include purchase price allocation relating to the business acquired, the valuation allowance for deferred tax assets, allowance for doubtful accounts, economic lives and impairment of property and equipment, impairment of goodwill and indefinite-lived intangible assets, and share-based compensation. Actual results could differ from those estimates.
Business combinations	Business combinations Business combinations are recorded using the acquisition method of accounting. The purchase price of the acquisition is allocated to the tangible assets, liabilities, identifiable intangible assets acquired and non-controlling interest, if any, based on their estimated fair values as of the acquisition date. The excess of the purchase price over those fair values is recorded as goodwill. Acquisition-related expenses and restructuring costs are expensed as incurred. Where the consideration in an acquisition includes contingent consideration and the payment of which depends on the achievement of certain specified conditions post-acquisition, the contingent consideration is recognized and measured at its fair value at the acquisition date and if recorded as a liability, it is subsequently carried at fair value with changes in fair value reflected in earnings.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents consist of cash on hand and highly liquid investments which are unrestricted as to withdrawal or use, and which have original maturities of three months or less when purchased.
Term deposits	Term deposits Term deposits consist of deposits placed with financial institutions with original maturities of greater than three months and less than one year.
Short-term investments	Short-term investments Short term investments consist of held-to-maturity investments with the maturity of less than one year. The Group’s short-term held-to-maturity investments are classified as short-term investments on the consolidated balance sheets based on their contractual maturity dates which are less than one year and are stated at their amortized costs. The Group reviews its held-to-maturity investments for other-than-temporary impairment (“OTTI”) based on the specific identification method. The Group considers available quantitative and qualitative evidence in evaluating the potential impairment of its short-term investments. If the cost of an investment exceeds the investment’s fair value, the Group considers, among other factors, general market conditions, expected future performance of the investees, the duration and the extent to which the fair value of the investment is less than the cost, and the Group’s intent and ability to hold the investments. OTTI is recognized as a loss in the income statement.
Restricted cash	Restricted cash Restricted cash represents Renminbi (“RMB”) deposits in bank accounts as deposits for establishing new schools and subsidiaries.
Allowance for doubtful accounts	Allowance for doubtful accounts Accounts receivable represents amounts due from corporate customers of the Group’s various schools and subsidiaries. The Group provides allowance for doubtful accounts equal to the estimated amounts. The Group’s estimates are based on historical collection experience and a review of the current status of accounts receivable and advances to suppliers. Accounts receivable and advances to suppliers are presented net of allowance for doubtful accounts. Changes in the allowance for doubtful accounts were as follows: As of May 31, 2014 2015 US$ US$ Beginning balance 182 265 Charge during the year 254 676 Written-off (171 ) (140 ) Ending balance 265 801
Inventory	Inventory Inventory is stated at the lower of cost or market value.
Land use rights	Land use rights Land use rights are recorded at cost and amortized on a straight-line basis over the remaining term of the land certificate, from 38.5 to 50 years.
Property and equipment	Property and equipment Property and equipment is stated at cost less accumulated depreciation and amortization. Depreciation and amortization is calculated on a straight line basis over the following estimated economic lives: Buildings 20-50 years Transportation equipment 10 years Furniture and education equipment 5 years Computer equipment and software 3 years Leasehold improvements Shorter of the lease term or estimated economic life
Construction in progress	Construction in progress The Group constructs certain of its property and equipment. In addition to cost under the construction contracts, interest cost and external costs directly related to the construction of such facilities, including equipment installation and shipping costs, are capitalized. Depreciation is recorded at the time assets are ready for the intended use.
Impairment of long-lived assets	Impairment of long-lived assets The Group reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Group measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Group would recognize an impairment loss based on the fair value of the assets. The Group did not record impairment losses on long-lived assets during the years ended May 31, 2013, 2014 and 2015.
Goodwill	Goodwill Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired in business combinations. Goodwill is not amortized but is tested for impairment annually or more frequently if events or changes in circumstances indicate that it might be impaired. Goodwill is tested for impairment at the reporting unit level on an annual basis (May 31 for the Group) and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could include a significant change in the stock prices, business climate, legal factors, operating performance indicators, competition, or sale or disposition of a significant portion of a reporting unit. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill to reporting units, and determination of the fair value of each reporting unit. The estimation of fair value of each reporting unit using a discounted cash flow methodology also requires significant judgments, including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for the Group’s business, estimation of the useful life over which cash flows will occur, and determination of the Group’s weighted average cost of capital. The estimates used to calculate the fair value of a reporting unit change from year to year based on operating results and market conditions. Changes in these estimates and assumptions could materially affect the determination of fair value and goodwill impairment for the reporting unit. In September 2011, the FASB issued an authoritative pronouncement related to testing goodwill for impairment. The guidance permits the Group to first assess qualitative factors to determine whether it is “more likely than not” that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The Group has adopted this pronouncement since June 2012. If it is more likely than not that the fair value of a reporting unit is less than its carrying amount, goodwill is then tested following a two-step process. The first step compares the fair value of each reporting unit to its carrying amount, including goodwill. If the fair value of each reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and the second step will not be required. If the carrying amount of a reporting unit exceeds its fair value, the second step compares the implied fair value of goodwill to the carrying value of a reporting unit’s goodwill. The implied fair value of goodwill is determined in a manner similar to accounting for a business combination with the allocation of the assessed fair value determined in the first step to the assets and liabilities of the reporting unit. The excess of the fair value of the reporting unit over the amounts assigned to the assets and liabilities is the implied fair value of goodwill. An impairment loss is recognized for any excess in the carrying value of goodwill over the implied fair value of goodwill. The Group recognized no impairment loss on goodwill for any of the periods presented.
Impairment of indefinite-lived intangible assets	Impairment of indefinite-lived intangible assets An intangible asset that is not subject to amortization is tested for impairment at least annually or more frequently if events or changes in circumstances indicate that the asset might be impaired. Such impairment test is to compare the fair values of assets with their carrying value amounts and an impairment loss is recognized if and when the carrying amounts exceed the fair values. The estimates of fair values of intangible assets not subject to amortization are determined using various discounted cash flow valuation methodologies. Significant assumptions are inherent in this process, including estimates of discount rates or market price. Discount rate assumptions are based on an assessment of the risk inherent in the respective intangible assets. Market prices are based on potential purchase quote from third party, if any. The Group recognized no impairment loss on indefinite-lived intangible assets for any of the periods presented.
Acquired intangible assets with definite lives	Acquired intangible assets with definite lives Acquired intangible assets with definite lives consist of trademark, license and course wares, and are carried at cost less accumulated amortization and impairment. Amortization of acquired intangible assets is calculated on a straight-line basis over the shorter of the contractual terms or the expected economic lives of the acquired assets. The weighted average amortization periods by major intangible assets class are as follows: Trademark 10 years License 20 years Student base 1.75-2.2 year Favorable lease 8.7 year
Cost Method Investments	(a) Cost Method Investments For investee companies over which the Group does not have significant influence and a controlling interest, the Group carries the investment at cost and recognize as income for any dividend received from distribution of the investee’s earnings. The Group reviews its cost method investments for impairment whenever an event or circumstance indicates that an OTTI has occurred. The Group considers available quantitative and qualitative evidence in evaluating potential impairment of its cost method investments. An impairment charge is recorded if the cost of an investment exceeds its fair value and such excess is determined to be other-than temporary. The Group estimated the fair value of these investee companies based on discounted cash flow approach. Factors the Group considers in making such a determination include general market conditions, the duration and the extent to which the fair value of an investment is less than its cost, and the Group’s intent and ability to hold such investment. The Group recorded nil, nil and US$2 (Note 13) impairment losses on its cost method investments during the years ended May 31, 2013, 2014 and 2015, respectively.
Equity Method Investments	(b) Equity Method Investments Investee companies over which the Group has the ability to exercise significant influence, but does not have a controlling interest, are accounted for using the equity method. Significant influence is generally considered to exist when the Group has an ownership interest in the voting stock of the investee between 20% and 50%, and other factors, such as representation on the investee’s board of directors, voting rights and the impact of commercial arrangements, are considered in determining whether the equity method of accounting is appropriate. For certain investments in limited companies, which the Group holds more than 50% equity interest, the Group may only have significant influence but not have control over the investees. Equity method is also used to account for these investments. An impairment charge is recorded if the carrying amount of the investment exceeds its fair value and this condition is determined to be other-than temporary. The Group estimated the fair value of the investee company based on comparable quoted price for similar investment in active market, if applicable, or discounted cash flow approach which requires significant judgments, including the estimation of future cash flows, which is dependent on internal forecasts, the estimation of long term growth rate of a company’s business, the estimation of the useful life over which cash flows will occur, and the determination of the weighted average cost of capital. The Company did not record impairment losses on its equity method investment during the years ended May 31, 2013, 2014 and 2015, respectively.
Available-for-sale securities Investments	(c) Available-for-sale securities Investments For investments in investees’ stocks which are determined to be debt securities, the Group accounts for them as long-term available-for-sale investments when they are not classified as either trading or held-to-maturity investments. Available-for-sale investments are carried at their fair values and the unrealized gains or losses from the changes in fair values are included in accumulated other comprehensive income. The Group reviews its investments for OTTI based on the specific identification method. The Group considers available quantitative and qualitative evidence in evaluating potential impairment of its investments. If the cost of an investment exceeds the investment’s fair value, the Group considers, among other factors, general market conditions, government economic plans, the duration and the extent to which the fair value of the investment is less than the cost, the Group’s intent and ability to hold the investment, and the financial condition and near term prospects of the issuers.
Long-term held-to-maturity investment	(d) Long-term held-to-maturity investment The Group’s long-term held-to-maturity investment represents a trust guaranteed by a bank with the maturity of more than one year, which is stated at its amortized cost.
Revenue recognition	Revenue recognition Revenue is recognized when persuasive evidence that an arrangement exists, delivery of the product or service has occurred, the selling price is both fixed and determinable and collection is reasonably assured. Revenue is reported net of business taxes and refunds. Business tax amounted to US$33,859, US$39,909 and US$45,664 for the years ended May 31, 2013, 2014 and 2015, respectively. The primary sources of the Group’s revenues are as follows: (a) Educational programs and services The educational programs and services consist of language training and test preparation courses, primary and secondary school education and college admission examination retaking training services. Tuition is generally paid in advance and is initially recorded as deferred revenue. Tuition revenue for educational programs and services is recognized proportionately as the instructions are delivered, and is reported net of business taxes and related surcharges, and tuition refunds. Students are entitled to a short term course trial period which commences on the date the course begins. Tuition refunds are provided to students if they decide within the trial period that they no longer want to take the course. Tuition refunds have been insignificant in the fiscal years ended May 31, 2013, 2014 and 2015, respectively. After the trial period, if a student withdraws from a class, usually no refunds will be provided and any collected but unearned portion of the fee is recognized at that time. The Group also sells online-learning cards primarily to distributors at fixed price after deducting a pre-determined fixed discount to the face value of the cards. Online-learning card sales represent prepaid service fees received from students for e-learning services. The prepaid service fee is recorded as deferred revenue upon receiving the upfront payment. Revenue is recognized upon actual usage of the cards by the students based on the number of minutes the students use the e-learning services, of which the actual usage is tracked by the Group on an individual basis. Upon the expiration of the online-learning card, which ranges from six months to one year from the date of sale of the card to the distributor, the Group will recognize the remaining unused minutes as revenue. (b) Books and others The Group sells educational books or other educational materials either through its own book stores or websites or through third party distributors. Revenue from sales made through the Group’s book stores is recognized upon sales to customers. Revenue through distributors is recognized once the products are sold to the end customers.
Operating leases	Operating leases Leases where substantially all the rewards and risks of ownership of assets remain with the leasing company are accounted for as operating leases. Payments made under operating leases are charged to the consolidated statements of operations on a straight-line basis over the shorter of the lease term or estimated economic life.
Advertising costs	Advertising costs The Group expenses advertising costs as they incurred. Total advertising expenses were US$29,725, US$41,952 and US$38,295 for the years ended May 31, 2013, 2014 and 2015, respectively, and have been included as part of selling and marketing expenses.
Government subsidies	Government subsidies The Group recognizes government subsidies as miscellaneous income when they are received because they are not subject to any past or future conditions, there are no performance conditions or conditions of use, and are not subject to future return. Government subsidies received and recognized as miscellaneous income totaled US$1,196, US$1,437 and US$1,230 for the years ended May 31, 2013, 2014 and 2015, respectively.
Foreign currency translation	Foreign currency translation The Company’s functional and reporting currency is the United States dollars (“U.S. dollars”). The financial records of the Company’s subsidiaries and the VIEs located in the PRC are maintained in its local currency, RMB which is the functional currency of these entities. The financial records of the Company’s subsidiaries located in Hong Kong are maintained in U.S. dollars, which is the functional currency of these entities. The functional currency of the Company’s subsidiaries in Hong Kong is the U.S. dollars. Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the reporting currency at the rates of exchange ruling at the balance sheet date. Equity accounts are translated at historical exchange rates, and revenues and expenses are translated using the average rate of exchange in effect during the reporting period. Translation adjustments are reported and shown as a separate component of other comprehensive income in the consolidated statements of changes in equity and comprehensive income. Transactions in currencies other than the functional currencies during the year are converted into the applicable functional currencies at the applicable rates of exchange prevailing at the dates of the transactions. Exchange gains and losses are recognized in the consolidated statements of operations.
Foreign currency risk	Foreign currency risk The RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of China, controls the conversion of RMB into other currencies. The value of the RMB is subject to changes in central government policies and to international economic and political developments affecting supply and demand in the China Foreign Exchange Trading System market. The Group’s cash and cash equivalents, restricted cash, and term deposits denominated in RMB amounted to US$451,676 and US$512,887 at May 31, 2014 and 2015, respectively.
Fair value	Fair value Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Group considers the principal or most advantageous market in which it would transact, and it considers assumptions that market participants would use when valuing the asset or liability. Authoritative literature provides a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value measurement as follows: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Measured fair value on a recurring basis The Group measured its financial assets and liabilities including cash equivalents at fair value on a recurring basis as of May 31, 2014 and 2015. Cash equivalents are classified within Level 1 of the fair value hierarchy because they are valued based on the quoted market price in an active market. As of May 31, 2014 and 2015, respectively, the available-for sale securities included in the long-term investment is measured and recorded at fair value on a recurring basis in periods subsequent to their initial recognition was as follows: May 31, 2014 Description Quoted Prices in Significant Other Significant Total US$ US$ US$ US$ Assets: Long term investments - available for sale securities Alo7.com Ltd. (“Alo 7.com) (Note 13) 4,207 4,207 Tarena International (“Tarena”) (Note 13) 13,455 13,455 Total 13,455 4,207 — 17,662 May 31, 2015 Quoted Prices in Significant Other Significant Active Market for Observable Unobservable Identical Assets Inputs Inputs Description Level 1 Level 2 Level 3 Total US$ US$ US$ US$ Assets: Long term investments - available for sale securities Tarena (Note 13) 16,950 16,950 Alo7.com (Note 13) 27,935 27,935 Juesheng.com (Note 13) 7,440 7,440 ROBOROBO (Note 13) 4,356 4,356 Golden Finance (Note 13) 3,398 3,398 Kouyu100 (Note 13) 3,472 3,472 Other investments 3,556 3,556 Total 16,950 50,157 — 67,107 The Company measured the fair value of the investment in Tarena based on Level 1 inputs, which is the quoted stock price in the active market. The Company measured the fair value of the investments in Alo7.com and Juesheng.com based on the purchase prices agreed by third parties with similar terms (Level 2) close to the fiscal year end of 2015. The Company measured the fair value of the investments in ROBOROBO, Golden Finance, Kouyu100 and other investments based on the purchase price as the transaction date was close to the fiscal year end and there was no operation changes or significant transactions that occurred between the transaction date and the end of the fiscal year (Level 2), resulting in no material changes to the investments’ fair value. The initial purchase price is considered the fair value of the investment as of May 31, 2015. Measured fair value on a nonrecurring basis Long-term investments other than investments classified as available-for-sale, goodwill and other intangible assets are measured at fair value on a nonrecurring basis when impairment is recognized. The Group measured long term investments other than investments classified as available-for-sale, and goodwill at fair value on a nonrecurring basis when it is annually evaluated or whenever events or changes in circumstances indicate that carrying amount of a reporting unit exceeds its fair value as a result of the impairment assessments, and the Group measured acquired intangible assets using the income approach - discounted cash flow method when events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. The Group recognized nil, nil and US$2 impairment loss related to investments, goodwill and acquired intangible assets for the years ended May 31, 2013, 2014 and 2015, respectively. The fair value was determined using models with significant unobservable inputs (Level 3 inputs), primarily the management projection of discounted future cash flow and the discount rate.
Fair value of financial instruments	Fair value of financial instruments The Group’s financial instruments consist primarily of cash and cash equivalents, term deposits, restricted cash, short-term held-to-maturity investments, accounts receivable, amount due from/to related parties, available-for-sale securities investments, long-term held-to-maturity investment and accounts payable. The carrying amounts of cash and cash equivalents, term deposits, restricted cash, short-term held-to-maturity investments, accounts receivable, amount due from/to related parties, and accounts payable approximate their fair values due to the short-term maturities of these instruments. Long-term held-to-maturity investment is stated at its amortized cost.
Net income per share	Net income per share Basic net income per share is computed by dividing income attributable to holders of common shares by the weighted average number of common shares outstanding during the year. Diluted net income per common share reflects the potential dilution that could occur if securities or other contracts to issue common shares were exercised into common shares. Common share equivalents are excluded from the computation of the diluted net income per share in years when their effect would be anti-dilutive.
Income taxes	Income taxes The Group accounts for income taxes using the asset and liability approach. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect for the period in which the differences are expected to reverse. The effect on deferred taxes of a change in tax rates is recognized in the consolidated statements of operations in the period of change. Deferred tax assets are reduced by a valuation allowance when it is considered more likely than not that some portion or all of the deferred tax assets will not be realized. The Group accounts for uncertain tax positions by reporting a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in a tax return. Tax benefits are recognized from uncertain tax positions when the Group believes that it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. The Group recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax expense.
Comprehensive income	Comprehensive income Comprehensive income includes net income, unrealized gain or loss on available-for-sale securities and foreign currency translation adjustments. Comprehensive income is reported in the consolidated statements of comprehensive income.
Share-based compensation	Share-based compensation Share-based payments to employees and directors are measured based on the grant-date fair value of the equity instrument issued and recognized as compensation expense net of a forfeiture rate on a straight-line basis over the requisite service period, with a corresponding addition to paid-in capital. The Group uses the binomial option pricing model to measure the fair value of options granted and the quoted market price of the Company’s equity shares to measure the fair value of NES granted to employees at each measurement date. The binomial option pricing model is adopted because the Group believes that considering the possibility of exercise of an option over the life of the option, as affected by the reality of changing stock prices and non-constant risk free rates, would better reflect the measurement objective of relevant accounting literature. The amount of compensation expense recognized at any date is at least equal to the portion of the fair value of the awards that are vested as of that date. The estimate of forfeitures is based on historical turnover rate and will be adjusted over the requisite service period to the extent that actual forfeitures differ, or are expected to differ from such estimates. Changes in estimated forfeitures will be recognized through a cumulative catch-up adjustment in the period of change and will impact the amount of share-based compensation expense to be recognized in future periods.
Concentration of credit risk	Concentration of credit risk Financial instruments that potentially subject the Company to significant concentration of credit risk consist primarily of cash and cash equivalents, term deposits, restricted cash, and accounts receivable. As of May 31, 2015, substantially all of the Group’s cash and cash equivalents, and term deposits were deposited with financial institutions with high-credit ratings and quality. Accounts receivable are typically unsecured and are derived from revenues earned from customers in the PRC. The Group performs periodic credit evaluations and provides an allowance for doubtful accounts to reduce the accounts receivable balance to its net realizable value. The Group did not have any customers constituting 10% or more of the consolidated net revenues and accounts receivable in fiscal years 2013, 2014 and 2015, respectively.
Newly adopted accounting pronouncements	Newly adopted accounting pronouncements In July 2013, the FASB issued a pronouncement which provides guidance on financial statement presentation of an unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The FASB’s objective in issuing this ASU is to eliminate diversity in practice resulting from a lack of guidance on this topic in current U.S. GAAP. The amendments in this ASU state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. This ASU applies to all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted. The Company has adopted the ASU in June 2014. The adoption of this guidance did not have a significant effect on the Group’s consolidated financial statements.
Recently issued accounting pronouncements not yet adopted	Recently issued accounting pronouncements not yet adopted In May 2014, the Financial Accounting Standards Board (“FASB”) issued a new pronouncement which affects any entity using U.S. GAAP that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This Accounting Standards Update (“ASU”) will supersede the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance. This ASU also supersedes some cost guidance included in Subtopic 605-35, Revenue Recognition—Construction-Type and Production-Type Contracts. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (e.g., assets within the scope of Topic 360, Property, Plant, and Equipment, and intangible assets within the scope of Topic 350, Intangibles—Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in this ASU. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps: Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. For a public entity, the amendments in this ASU are effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Early application will be permitted. An entity should apply the amendments in this ASU using one of the following two methods: 1. Retrospectively to each prior reporting period presented and the entity may elect any of the following practical expedients: • For completed contracts, an entity need not restate contracts that begin and end within the same annual reporting period. • For completed contracts that have variable consideration, an entity may use the transaction price at the date the contract was completed rather than estimating variable consideration amounts in the comparative reporting periods. • For all reporting periods presented before the date of initial application, an entity need not disclose the amount of the transaction price allocated to remaining performance obligations and an explanation of when the entity expects to recognize that amount as revenue. 2. Retrospectively with the cumulative effect of initially applying this ASU recognized at the date of initial application. If an entity elects this transition method it also should provide the additional disclosures in reporting periods that include the date of initial application of: The amount by which each financial statement line item is affected in the current reporting period by the application of this ASU as compared to the guidance that was in effect before the change. An explanation of the reasons for significant changes. The Group is in the process of evaluating the impact of this pronouncement to its consolidated financial statements. In June 2014, the FASB issued a new pronouncement which requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718, Compensation—Stock Compensation, as it relates to awards with performance conditions that affect vesting to account for such awards. The performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. The amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. Entities may apply the amendments in this ASU either: (a) prospectively to all awards granted or modified after the effective date; or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this ASU as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. In addition, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. The Group does not expect the adoption of this pronouncement will have a significant effect on its consolidated financial position or results of operations. In February 2015, the FASB issued a new pronouncement which is intended to improve targeted areas of consolidation guidance for legal entities such as limited partnerships, limited liability corporations, and securitization structures (collateralized debt obligations, collateralized loan obligations, and mortgage-backed security transactions). The ASU focuses on the consolidation evaluation for reporting organizations (public and private companies and not-for-profit organizations) that are required to evaluate whether they should consolidate certain legal entities. In addition to reducing the number of consolidation models from four to two, the new standard simplifies the FASB Accounting Standards Codification (“Codification”) and improves current GAAP by: • Placing more emphasis on risk of loss when determining a controlling financial interest. A reporting organization may no longer have to consolidate a legal entity in certain circumstances based solely on its fee arrangement, when certain criteria are met. • Reducing the frequency of the application of related-party guidance when determining a controlling financial interest in a variable interest entity (VIE). • Changing consolidation conclusions for public and private companies in several industries that typically make use of limited partnerships or VIEs. The ASU will be effective for periods beginning after December 15, 2015, for public companies. Early adoption is permitted, including adoption in an interim period. The Group does not expect the adoption of this pronouncement will have a significant effect on its consolidated financial position or results of operations. In May 2015, the FASB issued a pronouncement which provides amendments on the disclosure for fair value measured investments in certain entities that calculate net asset value per share (or its equivalent). The amendments remove the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient. The amendments also remove the requirement to make certain disclosures for all investments that are eligible to be measured at fair value using the net asset value per share practical expedient. Rather, those disclosures are limited to investments for which the entity has elected to measure the fair value using that practical expedient. The amendments apply to reporting entities that elect to measure the fair value of an investment within the scope of paragraphs 820-10-15-4 through 15-5 using the net asset value per share (or its equivalent) practical expedient in paragraph 820-10-35-59. The amendments are effective for public business entities for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. For all other entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. A reporting entity should apply the amendments retrospectively to all periods presented. The retrospective approach requires that an investment for which fair value is measured using the net asset value per share practical expedient be removed from the fair value hierarchy in all periods presented in an entity’s financial statements. Earlier application is permitted. The Group does not expect the adoption of this pronouncement will have a significant effect on its consolidated financial position or results of operations.

Organization and Principal Ac38

Organization and Principal Activities (Tables)	12 Months Ended
	May. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Details of Company's Subsidiaries and VIE and Its Subsidiaries	As of May 31, 2015, details of the Company’s subsidiaries, variable interest entities and their schools and subsidiaries were as follows: Name Date of Place of Legal Principal activity Subsidiaries of the Company: Beijing Decision Education & Consulting Company Limited (“Beijing Decision”) April 20, 2005 PRC 100 % Educational information system and Beijing Judgment Education & Consulting Company Limited (“Beijing Judgment”) April 20, 2005 PRC 100 % Educational consulting and Beijing Hewstone Technology Company Limited (“Beijing Hewstone”) April 20, 2005 PRC 100 % Educational software development Beijing Pioneer Technology Company Limited (“Beijing Pioneer”) January 8, 2009 PRC 100 % Educational software development Shanghai Smart Words Software Technology Company Limited (“Shanghai Smart Words”) December 8, 2010 PRC 100 % Educational consulting and Beijing Smart Wood Software Technology Company Limited (“Beijing Smart Wood”) December 21, 2011 PRC 100 % Educational consulting and Beijing Joy Tend Technology Company Limited (“Beijing Joy Tend”) January 31, 2013 PRC 100 % Educational consulting and Subsidiaries of the Company: Beijing Right Time Technology Company Limited (“Beijing Right Time”) January 31, 2013 PRC 100 % Educational consulting Beijing Sincerity Technology Company Limited (“Beijing Sincerity”) January 31, 2013 PRC 100 % Educational consulting Beijing Magnificence Technology Company Limited (“Beijing Magnificence”) November 1, 2013 PRC 100 % Educational consulting Beijing Top Technology Company Limited (“Beijing Top”) November 13, 2013 PRC 100 % Educational consulting Beijing Shenghe Technology Company Limited (“Beijing Shenghe”) May 27, 2014 PRC 100 % Educational consulting Beijing Walkite International Travel Co., Ltd. May 22, 2012 PRC 100 % Consulting Walkite International Academy Co., Ltd. March 16, 2015 PRC 100 % Consulting Beijing New Road Information Consulting Services Co., Ltd. (“New Road”) March 6, 2015 PRC 51 % Consulting Beijing Chongshengdongfang Network Technology Co., Ltd. (“Chongshengdongfang”) December 24, 2014 PRC 100 % Educational consulting Beijing New Oriental Stars Education & Consulting Co., Ltd (“Stars”) July 11, 2007 PRC 100 % Kindergarten Beijing Chao Yang District Kindergarten of Stars (“ChaoYang Kindergarten”) November 9, 2007 PRC 100 % Kindergarten Nanjing Yuhuatai District New Oriental Kindergarten of Stars (“Nanjing Kindergarten”) February 20, 2009 PRC 100 % Kindergarten Qingdao Alice Education & Technology Company Limited (“Qingdao Alice “) August 21, 2014 PRC 100 % Kindergarten Subsidiaries of the Company: Qingdao Laoshan District Happy Alice Kindergarten (“Laoshan Alice”) December 4, 2014 PRC 100 % Kindergarten Qingdao Happy Alice Kindergarten (“Qingdao Happy Alice”) November 29, 2005 PRC 100 % Kindergarten Qingdao Chengyang District Happy Alice Kindergarten (“Chengyang Alice”) October 30, 2014 PRC 100 % Kindergarten Elite Concept Holdings Limited (“Elite Concept”) December 3, 2007 Hong Kong 100 % Educational Consulting Winner Park Limited (“Winner Park”) December 9, 2008 Hong Kong 100 % Educational Consulting Smart Shine International Limited (“Smart Shine”) December 9, 2008 Hong Kong 100 % Educational Consulting Abundant State Limited (“Abundant”) May 30, 2014 BVI 100 % Educational Consulting Koolearn Corporation (“Koolearn Cayman”) June 10, 2013 Cayman 94 % On-line Education Koolearn Holding Limited (“Koolearn HK”) June 21, 2013 Hong Kong 94 % Educational Consulting Variable interest entities of the Company: Beijing New Oriental Education & Technology (Group) Co., Ltd (“New Oriental China”) August 2, 2001 PRC N/A Education consulting, software development and distributions and other services Beijing New Oriental Xuncheng Network Technology Co., Ltd. (“Xuncheng”) (c) March 11, 2005 PRC N/A On-line education Schools and subsidiaries of New Oriental China: Beijing Haidian District Privately-Funded New Oriental School (“Beijing Haidian School”) October 5, 1993 PRC N/A Language and post- secondary education Shanghai Yangpu District New Oriental Advanced Study School June 1, 2000 PRC N/A Language education Guangzhou Haizhu District Privately-Funded New Oriental Training School (“Guangzhou Haizhu School”) (a) September 8, 2000 PRC N/A Language education Guangzhou New Oriental Training School (“Guangzhou School”) (a) August 20, 2013 PRC N/A Language education Guangzhou Panyu District Privately-Funded New Oriental Training Centre (“Guangzhou Panyu School”) (a) June 19, 2013 PRC N/A Language education Wuhan New Oriental Training School April 28, 2002 PRC N/A Language education Tianjin New Oriental Training School August 21, 2002 PRC N/A Language education Xi’an Yanta District New Oriental School November 26, 2002 PRC N/A Language education Nanjing Gulou New Oriental Advanced Study School November 28, 2002 PRC N/A Language education Shenzhen New Oriental Training School October 15, 2003 PRC N/A Language education Shenyang New Oriental Foreign Language Training School June 18, 2003 PRC N/A Language education Chongqing New Oriental Training School August 15, 2003 PRC N/A Language education Chengdu New Oriental School August 18, 2003 PRC N/A Language education Xiangyang New Oriental Training School October 26, 2004 PRC N/A Language education Changsha Furong District New Oriental Training School May 25, 2005 PRC N/A Language education Jinan New Oriental School May 31, 2005 PRC N/A Language education Taiyuan New Oriental Training School April 20, 2005 PRC N/A Language education Ha’er Bin Nangang District New Oriental Training School May 20, 2005 PRC N/A Language education Changchun New Oriental Training School July 26, 2005 PRC N/A Language education Hangzhou New Oriental Advanced Study School (“Hangzhou School”) (b) July 21, 2005 PRC N/A Language education Fuyang New Oriental Training School (“Fuyang School”) (b) October 22, 2012 PRC N/A Language education Zhengzhou New Oriental Training School July 19, 2005 PRC N/A Language education Zhuzhou New Oriental Training School April 30, 2006 PRC N/A Language education Shijiazhuang New Oriental School April 3, 2006 PRC N/A Language education Suzhou New Oriental School April 26, 2006 PRC N/A Language education Anshan New Oriental Training School June 13, 2006 PRC N/A Language education Schools and subsidiaries of New Oriental China: Hefei New Oriental Foreign Language Training School June 13, 2006 PRC N/A Language education Yunnan New Oriental Training School June 13, 2006 PRC N/A Language education Wuxi New Oriental Advanced Study School August 14, 2006 PRC N/A Language education Fuzhou Gulou District New Oriental Training School September 1, 2006 PRC N/A Language education Nanchang Donghu District New Oriental Language School March 16, 2007 PRC N/A Language education Yichang Xiling District New Oriental School January 1, 2006 PRC N/A Language education Jingzhou New Oriental School April 10, 2007 PRC N/A Language education Dalian New Oriental Training School June 12, 2007 PRC N/A Language education Huangshi New Oriental Training School March 17, 2008 PRC N/A Language education Ningbo New Oriental School April 16, 2008 PRC N/A Language education Lanzhou Chengguan District New Oriental School March 19, 2008 PRC N/A Language education Xiamen Siming District New Oriental Education Training School July 8, 2008 PRC N/A Language education Qingdao New Oriental Language Training School August 5, 2008 PRC N/A Language education Nanning New Oriental Education Training School September 18, 2008 PRC N/A Language education Xuzhou New Oriental Advanced Study School March 31, 2009 PRC N/A Language education Xiangtan Yuhu District New Oriental School July 15, 2010 PRC N/A Language education Zhenjiang New Oriental School July 19, 2010 PRC N/A Language education Luoyang New Oriental School November 25, 2010 PRC N/A Language education Nantong Chongchuan District New Oriental School December 28, 2010 PRC N/A Language education Jilin Chuanying District New Oriental School March 17, 2011 PRC N/A Language education Guiyang Yunyan District New Oriental School March 21, 2011 PRC N/A Language education Inner Mongolia Hohhot New Oriental School April 2, 2011 PRC N/A Language education Foshan New Oriental School September 1, 2011 PRC N/A Language education Tangshan Lubei District New Oriental School May 25, 2011 PRC N/A Language education Urumqi New Oriental School May 22, 2011 PRC N/A Language education Shiyan New Oriental School May 23, 2011 PRC N/A Language education Changchun Tongwen Gaokao Training School (“Tongwen Gaokao”) October 27, 2008 PRC N/A College admission Changchun Tongwen Senior High School (“Tongwen High Schiool”) October 27, 2008 PRC N/A Primary secondary China Management Software Institute (“CMSI”) September 1, 2012 PRC N/A Higher education Schools and subsidiaries of New Oriental China: Beijing New Oriental Yangzhou Foreign Language School June 6, 2002 PRC N/A Primary secondary Yangzhou Guangling District New Oriental Kindergarten of Stars (“Yangzhou Kindergarten”) August 26, 2014 PRC N/A Kindergarten Beijing Changping New Oriental Foreign Language School (“Changping school”) July 19, 2010 PRC N/A Primary secondary Beijing New Oriental Dogwood Cultural Communications Co., Ltd. May 16, 2003 PRC N/A Sales of educational Beijing New Oriental Dogwood, Bookstore, Audio & Video Co., Ltd. March 2, 2004 PRC N/A Sales of educational Chengdu New Oriental Dogwood Bookstore Products Co., Ltd. January 18, 2004 PRC N/A Sales of educational Chongqing New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. February 25, 2004 PRC N/A Sales of educational Shenyang new Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. September 18, 2003 PRC N/A Sales of educational Guangzhou Dogwood Bookstore & Audio-Visual Products Co., Ltd. November 11, 2003 PRC N/A Sales of educational Wuhan New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. December 16, 2003 PRC N/A Sales of educational Xi’an New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. June 3, 2003 PRC N/A Sales of educational Shanghai Dogwood Bookstore & Audio-Visual Products Co., Ltd. September 28, 2003 PRC N/A Sales of educational Nanjing New Oriental Dogwood Bookstore Products Co., Ltd. April 21, 2003 PRC N/A Sales of educational Tianjin Dogwood Bookstore & Audio-Visual Products Co., Ltd. December 15, 2003 PRC N/A Sales of educational Changchun New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. October 8, 2005 PRC N/A Sales of educational Changsha New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. April 3, 2006 PRC N/A Sales of educational Ha’er Bin New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. March 13, 2006 PRC N/A Sales of educational Taiyuan New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. July 12, 2006 PRC N/A Sales of educational Zhengzhou New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd. August 9, 2006 PRC N/A Sales of educational Schools and subsidiaries of New Oriental China: Hefei Dogwood Bookstore & Audio-Visual Products Co., Ltd. November 22, 2006 PRC N/A Sales of educational Hangzhou Dogwood Bookstore Products Co., Ltd July 25, 2007 PRC N/A Sales of educational Nanchang Dogwood Bookstore & Audio-Visual Products Co., Ltd September 14, 2007 PRC N/A Sales of educational Kunming Dogwood Bookstore & Audio-Visual Products Co., Ltd November 21, 2007 PRC N/A Sales of educational Dalian New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd March 25, 2008 PRC N/A Sales of educational Lanzhou New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd October 28, 2008 PRC N/A Sales of educational Shijiazhuang New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd July 28, 2009 PRC N/A Sales of educational Suzhou New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd June 1, 2010 PRC N/A Sales of educational Qingdao New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd July 28, 2010 PRC N/A Sales of educational Xuzhou New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd September 29, 2010 PRC N/A Sales of educational Urumqi Dogwood Bookstore & Audio-Visual Products Co., Ltd September 13, 2011 PRC N/A Sales of educational Xiamen New Oriental Dogwood Bookstore & Audio-Visual Products Co., Ltd December 8, 2011 PRC N/A Sales of educational Hohhot Dogwood Bookstore & Audio-Visual Products Co., Ltd February 7, 2012 PRC N/A Sales of educational Beijing New Oriental Vision Overseas Consultancy Co., Ltd. February 19, 2004 PRC N/A Consulting Shanghai Vision Overseas Service Co., Ltd. March 24, 2011 PRC N/A Consulting Shandong New Oriental Vision Overseas Consultancy Co., Ltd. September 8, 2011 PRC N/A Consulting Shanxi New Oriental Vision Overseas Consultancy Co., Ltd. April 22, 2014 PRC N/A Consulting Fujian New Oriental Vision Overseas Consultancy Co., Ltd. May 13, 2014 PRC N/A Consulting Guangdong Vision Overseas Consultancy Co., Ltd. May 29, 2014 PRC N/A Consulting Xinjiang New Oriental Vision Overseas Consultancy Co., Ltd. July 9, 2014 PRC N/A Consulting Schools and subsidiaries of New Oriental China: Shaanxi New Oriental Vision Overseas Consultancy Co., Ltd. January 23, 2015 PRC N/A Consulting Beijing New Oriental Dogwood Advertisement Co., Ltd. (“Dogwood Advertisement”) January 20, 2004 PRC N/A Advertising Beijing Dianshijingwei Technology Company Limited (“Beijing Dianshijingwei”) January 14, 2014 PRC N/A Educational consulting and software development Leci Internet Technology (Beijing) Company Limited (“Leci Internet”) February 11, 2014 PRC N/A Educational consulting and software development Beijing Dongfangzhuoyong Investment Management Co., Ltd. April 29, 2014 PRC N/A Investment management Beijing New Oriental MEGAWAY Education & Consulting Co., Ltd. March 4, 2015 PRC N/A Educational consulting Subsidiary of Xuncheng Beijing New Oriental Kuxuehuisi Network Technology Co., Ltd. February 1, 2013 PRC N/A On-line education (a) Guangzhou School and Guangzhou Panyu School were established in the year ended May 31, 2014. Although they are separate legal entities, from the perspective of the Group’s internal management, they together with Guangzhou Haizhu School are considered as one school since they are operated by the same local management in Guangzhou. (b) Although the Fuyang School is a separate legal entity, from the perspective of the Group’s internal management, Fuyang School and Hangzhou School are considered as one school since they are operated by the same local management in Hangzhou. (c) The contractual agreements between Xuncheng, New oriental China and Chongshengdongfang were terminated in September 2015.
Balances and Amounts of Company's WFOEs and VIEs	The following financial statement balances and amounts of the VIEs, including discontinued operations, were included in the accompanying consolidated financial statements after the elimination of intercompany balances and transactions among the offshore companies, WFOEs and VIEs in the Group: As of May 31, 2014 2015 US$ US$ Total current assets 717,780 753,306 Total non-current assets 328,877 511,051 Total assets 1,046,657 1,264,357 Total current liabilities 548,787 673,201 Total non-current liabilities 1,722 1,600 Total liabilities 550,509 674,801 Years ended May 31, 2013 2014 2015 US$ US$ US$ Net revenues 951,634 1,121,205 1,221,101 Net income 206,413 266,497 265,485 Net cash provided by operating activities 299,821 371,458 357,893 Net cash used in investing activities (213,403 ) (240,427 ) (167,847 ) Net cash provided by financing activities — — —

Significant Accounting Polici39

Significant Accounting Policies (Tables)	12 Months Ended
	May. 31, 2015
Accounting Policies [Abstract]
Changes in Allowance for Doubtful Accounts	Changes in the allowance for doubtful accounts were as follows: As of May 31, 2014 2015 US$ US$ Beginning balance 182 265 Charge during the year 254 676 Written-off (171 ) (140 ) Ending balance 265 801
Estimated Useful Lives of Assets	Depreciation and amortization is calculated on a straight line basis over the following estimated economic lives: Buildings 20-50 years Transportation equipment 10 years Furniture and education equipment 5 years Computer equipment and software 3 years Leasehold improvements Shorter of the lease term or estimated economic life
Estimated Economic Lives of Intangible Assets	The weighted average amortization periods by major intangible assets class are as follows: Trademark 10 years License 20 years Student base 1.75-2.2 year Favorable lease 8.7 year
Schedule of Available-for-Sale Securities Included in Long Term Investment Measured and Recorded at Fair Value on Recurring Basis	As of May 31, 2014 and 2015, respectively, the available-for sale securities included in the long-term investment is measured and recorded at fair value on a recurring basis in periods subsequent to their initial recognition was as follows: May 31, 2014 Description Quoted Prices in Significant Other Significant Total US$ US$ US$ US$ Assets: Long term investments - available for sale securities Alo7.com Ltd. (“Alo 7.com) (Note 13) 4,207 4,207 Tarena International (“Tarena”) (Note 13) 13,455 13,455 Total 13,455 4,207 — 17,662 May 31, 2015 Quoted Prices in Significant Other Significant Active Market for Observable Unobservable Identical Assets Inputs Inputs Description Level 1 Level 2 Level 3 Total US$ US$ US$ US$ Assets: Long term investments - available for sale securities Tarena (Note 13) 16,950 16,950 Alo7.com (Note 13) 27,935 27,935 Juesheng.com (Note 13) 7,440 7,440 ROBOROBO (Note 13) 4,356 4,356 Golden Finance (Note 13) 3,398 3,398 Kouyu100 (Note 13) 3,472 3,472 Other investments 3,556 3,556 Total 16,950 50,157 — 67,107

Business Acquisition (Tables)

Business Acquisition (Tables)	12 Months Ended
	May. 31, 2015
China Management Software Institute [Member]
Purchase Price Allocation	The purchase price was allocated as at the date of acquisition as follows: Amortization US$ period Cash 68 Other current assets 14 Buildings 16,095 23.3-45.3 years Property, plant and equipment 103 1-5 years Land use right 1,008 38.5 years Intangible assets Student base 110 1.75 years Goodwill 1,829 Other current liabilities (45 ) Deferred tax liabilities (1,727 ) Total 17,455
Qingdao Alice [Member]
Purchase Price Allocation	The purchase price was allocated as at the date of acquisition as follows: Amortization US$ period Cash 2,306 Other current assets 644 Property, plant and equipment 89 1-5 years Intangible assets Trademark 1,058 10.1 years Student base 1,998 2.2 years Favorable lease 763 8.7 years Goodwill 7,540 Other current liabilities (514 ) Deferred tax liabilities (955 ) Total 12,929

Discontinued Operation of Eli41

Discontinued Operation of Elite English (Tables)	12 Months Ended
	May. 31, 2015
Text Block [Abstract]
Carrying Amounts of Major Classes of Assets and Liabilities Disposed	The carrying amounts of the major classes of assets and liabilities disposed as of July 2012 were as follows: US$ Cash and cash equivalents 4,780 Accounts receivable 2,045 Inventory 314 Total current assets 7,139 Property, plant and equipment 2,488 Total assets 9,627 Deferred revenue 9,007 Accrued expense and other current liabilities 620 Total liabilities 9,627
Summary of Operating Results from Disposal of Elite English	Summary operating results from disposal of Elite English, which has been segregated from continuing operations in the Group’s consolidated statements of operations for the periods presented were as follows: Years ended May 31, 2013 2014 2015 US$ US$ US$ Net revenue from discontinued operation 1,445 — — Loss on discontinued operations, net of tax (407 ) — —

Short-Term Investments (Tables)

Short-Term Investments (Tables)	12 Months Ended
	May. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Summary of Short-Term Investments	Short-term investments consisted of the following: As of May 31, 2014 2015 US$ US$ Held-to-maturity investments 643,410 599,935

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	May. 31, 2015
Inventory Disclosure [Abstract]
Components of Inventory	Inventory consisted of the following: As of May 31, 2014 2015 US$ US$ Course materials in schools 5,690 7,383 Publications in bookstores 16,676 16,600 22,366 23,983

Prepaid Expenses and Other Cu44

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	May. 31, 2015
Text Block [Abstract]
Components of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consisted of the following: As of May 31, 2014 2015 US$ US$ Prepaid rent 28,168 35,973 Advances to suppliers 11,713 19,134 Receivable from the settlement bank for the proceeds of exercise of options and withholding tax 4,454 7,636 Interest receivable 10,474 6,490 Staff advances (a) 4,908 4,589 Prepaid advertising fees 3,094 3,652 Rental deposit 3,415 3,370 Value added taxes recoverable 1,408 1,979 Deposit of advertising & decoration — 1,255 Receivable of social insurance 1,067 1,127 Prepaid property taxes and other taxes 653 830 Refundable deposit for school construction 377 100 Receivable from disposal of Mingshitang 160 137 Others (b) 8,507 11,561 78,398 97,833 (a) Staff advances were provided to staff for traveling and related use which are expensed as incurred and staff allowance for on-site enrollment activities. (b) Others primarily included maintenance fees and other miscellaneous prepayments.

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	May. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets consisted of the following: As of May 31, 2014 2015 US$ US$ Costs: Intangible assets with indefinite lives: Trademark 262 264 Intangible assets with finite lives: Trademark 321 1,081 Courseware 49 50 Student base 112 2,093 Favorable lease — 1,049 License 415 415 1,159 4,952 Accumulated amortization: Trademark (184 ) (256 ) Courseware (49 ) (50 ) Student base (112 ) (569 ) Favorable lease — (60 ) License (78 ) (98 ) (423 ) (1,033 ) Net carrying amount: Intangible assets with indefinite lives: Trademark 262 264 Intangible assets with definite lives: Trademark 137 825 Courseware — — Student base — 1,524 Favorable lease — 989 License 337 317 736 3,919

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	May. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Components of Goodwill	As of May 31, 2014 2015 US$ US$ Costs: Beginning balance 3,760 3,692 Acquisition of Alice — 7,540 Exchange of difference (68 ) (38 ) Ending balance 3,692 11,194 Accumulated goodwill impairment loss: Beginning balance — — Ending balance — — Goodwill, net 3,692 11,194

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	May. 31, 2015
Property, Plant and Equipment [Abstract]
Summary of Property and Equipment, Net	Property and equipment consisted of the following: As of May 31, 2014 2015 US$ US$ Buildings 139,708 145,159 Transportation equipment 7,868 8,084 Furniture and education equipment 65,120 72,820 Computer equipment and software 28,713 36,502 Leasehold improvements 136,371 152,929 377,780 415,494 Less: accumulated depreciation (155,401 ) (186,612 ) Construction in-process 2,956 2,581 225,335 231,463

Land Use Rights (Tables)

Land Use Rights (Tables)	12 Months Ended
	May. 31, 2015
Text Block [Abstract]
Land Use Rights, Net	Land use rights consisted of the following: As of May 31, 2014 2015 US$ US$ Land use rights 5,004 5,497 Less: accumulated amortization (972 ) (1,089 ) Exchange differences 312 (146 ) Land use rights, net 4,344 4,262

Long Term Investments (Tables)

Long Term Investments (Tables)	12 Months Ended
	May. 31, 2015
Investments Schedule [Abstract]
Schedule of Long Term Investments	Long term investments consisted of the following: As of May 31, 2014 2015 US$ US$ Cost method investments: Talent Boom Group Ltd (“Talent Boom”) (a) 2 — Dajie.com Ltd (“Dajie.com”) (b) 2,000 2,000 Equity method investments: Dongfangheli (c) — 3,967 Zhishang (d) — 2,313 Other Joint Ventures — 3,124 Available-for-sale securities investments: Alo7.com (e) 4,207 27,935 Tarena (f) 13,455 16,950 Juesheng.com (h) — 7,440 ROBOROBO (i) — 4,356 Kouyu100 (j) — 3,472 Golden Finance (k) — 3,398 Other investments — 3,556 Held-to-maturity investments: (g) 97,449 247,480 117,113 325,991 (a) In December 2006, the Group acquired 20% interest in Talent Boom. The Group has no representation on Talent Boom’s board of directors or its management and does not have the ability to exercise significant influence over the operating and financial policies of Talent Boom. Accordingly, the investment in Talent Boom was accounted for as a cost-method investment. The Group recorded US$2 impairment loss during the year ended May 31, 2015. (b) In September 2011, the Group signed a share subscription agreement to invest US$2,000 for 5% equity ownership interest in Dajie.com. The fair value of Dajie.com’s equity ownership interest is not readily determinable and the Group does not have the ability to exercise significant influence over the operating and financial policies of Dajie.com. Accordingly, the investment in Dajie.com has been accounted for as a cost-method investment. (c) In August 2014, the Group invested US$4,034 for acquiring 50% equity interest of Beijing Dongfangheli Investment and Development Ltd. (“Dongfangheli”), a company concentrating on investment in educational research and development programs and software, consulting services and etc.. The Group used the equity method to account for the investment, because the Group has the ability to exercise significant influence but does not have control over the investees. (d) In July 2014, Xuncheng invested US$2,662 for acquiring 55% equity interest of Beijing Zhishang Education & Technology Co., Ltd. (“Zhishang”), an online professional educational training platform. The Group does not have a controlling power over Zhishang because other investors has the significant participating rights, but has the ability to exercise significant influence, therefore the Group used the equity method to account for the investment. (e) On March 5, 2012, the Group acquired a convertible promissory from Alo7.com for US$1,000, which entitled the Group to automatic convert the note into identical equity securities. On July 1, 2012, the Group converted the US$1,000 promissory note into convertible redeemable preferred shares and warrants issued by Alo7.com, for 3.4% equity ownership interest in Alo7.com on an as-converted basis. In March, June and September 2014, the Group further invested US$2,576, US$300 and US$10,000 into Alo7.com for preferred shares. These investments are classified as available-for-sale securities and measured subsequently at fair value which is considered as Level 2 inputs. The Group measured the fair value of the investment in Alo7.com based on the purchase price of preferred shares agreed by third parties with similar terms close to the fiscal year end of 2015. Unrealized holding gains of nil, US$631 and US$13,428 were reported in other comprehensive income for the years ended May 31, 2013, 2014 and 2015, respectively. The above equity interests were diluted by Alo7.com’s subsequent financing activities. As of May 31, 2015, the Company had 17.16% equity interests in Alo7.com on an as-converted basis. (f) In March 2014, the Group invested US$13,500 in Tarena, which is a service provider of IT professional education in China, for 2.96% ownership. This investment is classified as available-for-sale securities and measured subsequently at fair value which is considered as Level 1 inputs. Unrealized holding loss of nil, US$45 and gain of US$3,495 was reported in other comprehensive income for the years ended May 31, 2013, 2014 and 2015, respectively. (g) The Group’s long-term held-to-maturity investments consist of trusts guaranteed by banks with the maturity more than one year, which are stated at their amortized cost. The trusts were invested in April, June and September 2014 with the amounts of US$96,805, US$80,671 and US$64,537, respectively, and interest income of nil, US$1,404 and US$20,882 was recognized in the consolidated statements of operations for the years ended May 31, 2013, 2014 and 2015, respectively. (h) In August 2014 and May 2015, the Group invested US$3,006 and US$501 respectively in Juesheng.com, a company engaging in providing international educational products search engine service, for 11.88% equity ownership interests on an as-converted basis. These investments are classified as available-for-sale securities and measured subsequently at fair value which is considered as Level 2 inputs. Unrealized holding gain of nil, nil and US$3,933 was reported in other comprehensive income for the year ended May 31, 2013, 2014 and 2015, respectively. (i) In April 2015, the Group acquired 18% equity interest in ROBOROBO for a cash consideration of US$4,356, a company applying various robots build training courses for kids with different ages to develop their brains. As of May 31, 2015, US$1,452 of the total consideration was not paid. The investment is classified as available-for-sale security and measured at fair value. As the transaction date was close to the fiscal year end, there was no operation change or significant transaction occurred, the initial purchase price was considered the fair value of this investment as of May 31, 2015. (j) In December 2014, the Group acquired 7% equity interest in Kouyu100, for a cash consideration of US$3,472, a company applying cutting edge psychoacoustic technology to spoken language training, correcting the pronunciation of a student like a real tutor. The investment is classified as available-for-sale security and measured at fair value. As there was no operation change or significant transaction occurred since the transaction date, the initial purchase price was considered the fair value of this investment as of May 31, 2015. (k) In April 2015, the Group acquired 19.5% equity interest in Golden Finance for a cash consideration of US$3,398, a company focusing on training programs associated with Finance and Business Management. The investment is classified as

Accrued Expenses and Other Cu50

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	May. 31, 2015
Payables and Accruals [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities consisted of the following: As of May 31, 2014 2015 US$ US$ Accrued payroll 84,888 103,270 Refundable fees received from students (a) 13,296 10,023 Business taxes payable 6,906 9,701 Accrued advertising fees 4,854 8,210 Individual taxes withholding 9,668 8,148 Payable for purchase of property and equipment 6,018 7,433 Welfare payable 4,169 6,213 Amounts reimbursable to employees (b) 7,658 5,418 Rent payable 4,339 3,883 Royalty fees payable (c) 4,953 2,565 Refundable deposit (e) 2,313 1,956 Other taxes payable 2,515 1,887 Accrued professional service fees 2,585 1,683 Acquisition & Investment payable (d) 4,594 1,452 Value added taxes payable 1,278 1,147 Others (f) 8,884 5,814 Total 168,918 178,803 (a) Refundable fees received from students represent (1) the miscellaneous expenses other than tuition fee received from students which will be paid out on behalf of students; and (2) tuition fees refundable to students for withdrawn classes. (b) Amounts reimbursable to employees included traveling and the related expenses incurred by employees on behalf of the Group. (c) Royalty fees payable related to payments to content providers for on-line learning programs and those to counterparties for copyright and resource sharing. (d) Acquisition & Investment payable as of May 31, 2014 represents an acquistion payable for CMSI (Note 3), and has been fully paid off during the year ended May 31, 2015. The balance as of May 31, 2015 represents a payable for an available-for-sale investment in ROBOROBO, and it was fully paid in July 2015. (e) Refundable deposits represent student deposits for dormitory or other fees that will be refunded upon graduation and student security deposits refunded upon completion of the study tour. (f) Others primarily included transportation expenses, utility fees, property management fees, payable for class action settlement and other miscellaneous expenses payable.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	May. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Share Options Granted and NES	The following table summarizes information regarding the share options granted: Share options Shares granted Grant-date Exercise US$ US$ Grant date: February 28, 2006 7,099,500 1.00 2.02 July 21, 2006 1,620,000 1.15 2.38 September 7, 2006 100,000 2.38 3.75 March 5, 2007 3,946,500 4.09 8.75 January 17, 2012 3,060,000 10.33 12.19 Total 15,826,000 NES The following table summarizes information regarding NES: NES Grant-date fair value and US$ Grant date: January 24, 2008 2,720,000 12.75 March 11, 2008 152,000 14.00 July 1, 2008 278,500 13.75 Oct 28, 2008 3,200 12.65 May 15, 2009 205,548 12.75 June 15, 2009 316,200 15.13 May 26, 2010 556,848 21.75 June 10, 2011 811,020 25.11 July 23, 2012 1,956,935 12.19 May 27, 2013 208,590 20.33 July 19, 2013 19,830 22.80 July 23, 2014 209,650 21.01 September 29, 2014 24,020 22.32 February 5, 2015 600,000 18.52 Total 8,062,341
Summary of Share Options Activity under 2006 Share Incentive Plan	A summary of share options activity under 2006 Share Incentive Plan for years ended May 31, 2012, 2013, 2014 and 2015 was as follows: Weighted Weighted remaining Aggregated US$ years US$ Options outstanding at May 31, 2012 5,136,297 15.34 7.43 57,371 Granted — — Exercised (734,048 ) 7.81 Forfeited (765,000 ) 12.91 Options outstanding at May 31, 2013 3,637,249 9.27 6.39 47,503 Granted — — Exercised (2,113,094 ) 8.37 Forfeited (252,000 ) 12.19 Options outstanding at May 31, 2014 1,272,155 10.18 6.20 19,898 Granted — — Exercised (953,514 ) 11.81 Forfeited — — Options outstanding at May 31, 2015 318,641 5.3 1.92 5,903 Options vested and expect to vest at May 31, 2015 318,641 5.3 1.92 5,903 Options exercisable at May 31, 2015 318,641 5.3 1.92 5,903
Summary of NES Activities under 2006 Share Incentive Plan	A summary of NES activities under 2006 Share Incentive Plan for the years ended May 31, 2012, 2013, 2014 and 2015 was as follows: Number Weighted- US$ NES outstanding at May 31, 2012 521,000 20.47 Granted 2,165,525 12.97 Vested (1,054,962 ) 15.84 Forfeited (120,593 ) 14.40 NES outstanding at May 31, 2013 1,510,970 13.45 Granted 19,830 22.80 Vested (810,052 ) 14.30 Forfeited (100,818 ) 14.97 NES outstanding at May 31, 2014 619,930 12.39 Granted 833,670 19.26 Vested (575,432 ) 15.44 Forfeited (271,768 ) 13.23 NES outstanding at May 31, 2015 606,400 18.55 NES vested and expect to vest at May 31, 2015 606,400 18.55

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	May. 31, 2015
Income Tax Disclosure [Abstract]
Components of Provision for Income Taxes	Significant components of provision for income taxes for the years ended May 31, 2013, 2014 and 2015 were as follows: Years ended May 31, 2013 2014 2015 US$ US$ US$ Current: PRC 18,985 28,235 31,552 Deferred: PRC (3,630 ) (2,193 ) (5,331 ) Total provision for income taxes 15,355 26,042 26,221
Components of Group's Deferred Tax Assets and Liabilities	Significant components of the Group’s deferred tax assets and liabilities were as follows: As of May 31, 2014 2015 US$ US$ Current deferred tax assets Allowance doubtful accounts 83 205 Accrued expenses 12,353 15,990 Deferred revenue for incentive plan — 2,382 Total current deferred tax assets 12,436 18,577 Less: valuation allowance (403 ) (589 ) Current deferred tax assets, net 12,033 17,988 Non-current deferred tax assets Net operating loss carry-forwards 6,095 7,403 Total non-current deferred tax assets 6,095 7,403 Less: valuation allowance (3,871 ) (2,363 ) Non-current deferred tax assets, net 2,224 5,040 Non-current deferred tax liabilities Acquired of non-current assets (1,722 ) (2,461 ) Total non-current deferred tax liabilities (1,722 ) (2,461 )
Reconciliation of Effective Tax Rates from 25% Statutory Tax Rates	A reconciliation of the effective tax rates from the 25% statutory tax rates was as follows for the years ended May 31, 2013, 2014 and 2015: Years ended May 31, 2013 2014 2015 % % % Statutory tax rate 25.00 25.00 25.00 Effect of expenses not deductible for tax purposes 8.70 4.33 4.91 Effect of differential tax rate other than tax holiday (1.58 ) (0.00 ) (0.00 ) Effect of tax holiday (21.18 ) (20.34 ) (20.82 ) Changes in valuation allowance (0.93 ) (0.09 ) (0.59 ) Effect of dividend withholding tax — 1.81 3.39 Total provision for income taxes 10.01 10.71 11.89

Net Income Per Share (Tables)

Net Income Per Share (Tables)	12 Months Ended
	May. 31, 2015
Earnings Per Share [Abstract]
Computation of Basic and Diluted Net Income Per Share	The following table sets forth the computation of basic and diluted net income per share for the periods indicated: Years ended May 31, 2013 2014 2015 US$ US$ US$ Numerator used in basic and diluted net income per share: Net income attributable to New Oriental Education & Technology Group Inc. Net income on continuing operation 136,676 215,704 193,013 Net income on discontinued operation (407 ) — — Net income available for future distribution 136,269 215,704 193,013 Shares (denominator): Weighted average common shares outstanding used in computing basic net income per share 155,762,959 156,033,992 156,438,606 Plus incremental weighted average common shares from assumed exercise of share options and vesting of NES using the treasury stock method 2,060,833 1,869,472 863,568 Weighted average common shares outstanding used in computing diluted net income per share 157,823,792 157,903,464 157,302,174 Net income from continuing operation per share - Basic 0.88 1.38 1.23 - Diluted 0.87 1.37 1.23 Net income from discontinued operation per share - Basic (0.00 ) — — - Diluted (0.00 ) — —

Related Party Transaction (Tabl

Related Party Transaction (Tables)	12 Months Ended
	May. 31, 2015
Balances and Transaction with Related Parties	The Group had the following balances and transaction with related parties: Amounts due from related parties-non current Notes Relationship 2014 2015 US$ US$ Metropolis Holding China Limited (1) Company controlled by Chairman and CEO 930 1,497 Amounts due from related parties-current Amounts due to related parties-current Notes Relationship 2014 2015 2014 2015 US$ US$ US$ US$ Metropolis Holding China Limited (1) Company controlled by Chairman and CEO 1,073 1,096 — — MaxEn (2) Joint Venture 3,043 2,490 4 1,992 Zhishang Education Joint Venture — — — 3 Total 4,116 3,586 4 1,995 Rental expense 2013 2014 2015 US$ US$ US$ Metropolis Holding China Limited (1) Company controlled by Chairman and CEO 4,276 4,173 5,298 Gain on disposal of subsidiaries 2013 2014 2015 US$ US$ US$ MaxEn (Note 4) Joint Venture — 3,621 — (1) Since April 2010, the Group began renting a large portion of a building owned by Metropolis Holding China Limited for office space. In March 2012, Metropolis Holding China Limited was acquired by a company wholly owned by Mr. Yu, the Group’s chairman and chief executive officer. As a result, Metropolis Holding China Limited became a related party of the Group thereafter. As of May 31, 2015, the non-current and current amounts due from Metropolis Holding China Limited were US$1,497 and US$1,096, respectively, which represented prepaid rent and deposit for the building. The amount of the rental payments was determined based on the prevailing market rates and was duly approved by all of the directors. (2) In September 2012, MaxEn became a joint venture of the Group. As a result, MaxEn became a related party of the Group thereafter. As of May 31, 2015, the amount due from MaxEn was US$2,490, which represented MaxEn’s pre-operating expenses of US$578 prepaid by the Group and unpaid consideration of US$1,912 for disposal of Boost Caring and North Star; the amount due to MaxEn was US$1,992, which represented miscellaneous payments of US$13 paid for the Group and tuition collected on behalf of MaxEn of US$1,979. The amount due to MaxEn is non-interest bearing and unsecured and has no fixed repayment terms.
Parent Company [Member]
Balances and Transaction with Related Parties	The following represented related party balances as of May 31, 2013 and 2014: May 31, 2014 2015 US$ US$ Amount due from related parties: Winner Park 11 12 Smart Shine 8,511 8,512 Elite Concept Holdings Limited 7,871 8,631 New Oriental China 2,118 8,541 18,511 25,696 Amount due to related parties: Elite Concept Holdings Limited 357 357 Abundant State Limited — 75,060 357 75,417

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	May. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Future Minimum Lease Payments under Non-Cancelable Operating Leases	Future minimum lease payments under non-cancelable operating leases were as follows on May 31, 2015: US$ Years ending May 31: 2016 135,927 2017 146,013 2018 88,021 2019 63,982 2020 45,570 Thereafter 53,345 532,858
Future Minimum Capital Commitments under Non-Cancelable Construction	As of May 31, 2015, future minimum capital commitments under non-cancelable construction were as follows: US$ Capital commitment for the purchase of property and equipment 604 Capital commitment for leasehold improvements 3,068 3,672

Noncontrolling Interest (Tables

Noncontrolling Interest (Tables)	12 Months Ended
	May. 31, 2015
Noncontrolling Interest [Abstract]
Summary of Changes in Noncontrolling Interest	Koolearn New Total US$ US$ US$ Balance as of May 31, 2014 — — — Capital Injection from noncontrolling interest shareholders 3,752 39 3,791 Loss attributed to noncontrolling interest shareholders (294 ) (1 ) (295 ) Balance as of May 31, 2015 3,458 38 3,496

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	May. 31, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The Group’s chief operating decision maker evaluates performance based on each reporting segment’s net revenue, operating costs and expenses, and operating income. Net revenues, operating costs and expenses, operating income, and total assets by segment were as follows: For the year ended May 31, 2013 Language Primary and training and test secondary preparation courses education Others Consolidated US$ US$ US$ US$ Net revenues 818,550 20,712 120,592 959,854 Operating costs and expenses: Cost of revenues (328,663 ) (8,396 ) (47,118 ) (384,177 ) Selling and marketing (96,064 ) (1,712 ) (27,670 ) (125,446 ) General and administrative (198,718 ) (6,648 ) (27,438 ) (232,804 ) Unallocated corporate expenses — — — (94,862 ) Total operating costs and expenses (623,445 ) (16,756 ) (102,226 ) (837,289 ) Operating income 195,105 3,956 18,366 122,565 Segment assets 544,669 59,791 220,441 824,901 Unallocated corporate assets — — — 528,540 Total assets 544,669 59,791 220,441 1,353,441 For the year ended May 31, 2014 Language Primary and training and test secondary preparation courses education Others Consolidated US$ US$ US$ US$ Net revenues 969,947 24,063 144,877 1,138,887 Operating costs and expenses: Cost of revenues (388,998 ) (8,488 ) (54,183 ) (451,669 ) Selling and marketing (112,092 ) (956 ) (34,009 ) (147,057 ) General and administrative (204,679 ) (8,748 ) (36,745 ) (250,172 ) Unallocated corporate expenses — — — (96,043 ) Total operating costs and expenses (705,769 ) (18,192 ) (124,937 ) (944,941 ) Gain on disposal of subsidiaries — — 3,621 3,621 Operating income 264,178 5,871 23,561 197,567 Segment assets 709,979 65,357 245,505 1,020,841 Unallocated corporate assets — — — 582,704 Total assets 709,979 65,357 245,505 1,603,545 For the year ended May 31, 2015 Language Primary and training and test secondary preparation courses education Others Consolidated US$ US$ US$ US$ Net revenues 1,040,380 26,735 179,651 1,246,766 Operating costs and expenses: Cost of revenues (442,994 ) (9,083 ) (74,243 ) (526,320 ) Selling and marketing (122,697 ) (1,039 ) (42,540 ) (166,276 ) General and administrative (245,315 ) (10,068 ) (49,387 ) (304,770 ) Unallocated corporate expenses — — — (95,871 ) Total operating costs and expenses (811,006 ) (20,190 ) (166,170 ) (1,093,237 ) Operating income 229,374 6,545 13,481 153,529 Segment assets 937,020 75,046 299,442 1,311,508 Unallocated corporate assets — — — 640,029 Total assets 937,020 75,046 299,442 1,951,537

Schedule I - Condensed Financ58

Schedule I - Condensed Financial Information of Parent Company (Tables) - Parent Company [Member]	12 Months Ended
	May. 31, 2015
Condensed Financial Information of Parent Company - Balance Sheets	Condensed Financial Information of Parent Company Balance Sheets (In thousands, except share and share data) As of May 31, 2014 2015 US$ US$ ASSETS Current assets: Cash and cash equivalents 15,874 22,748 Prepaid expense and other current assets 8,137 10,780 Amounts due from related parties 18,511 25,696 Total current assets 42,522 59,224 Long term investments 19,662 51,902 Investments in subsidiaries and VIEs 976,348 1,194,328 Total assets 1,038,532 1,305,454 LIABILITIES AND SHAREHOLDERS’ EQUITY Current liabilities: Accrued expenses and other current liabilities 12,417 9,689 Amounts due to related parties 357 75,417 Total current liabilities 12,774 85,106 Equity: Common shares (US$0.01 par value; 300,000,000 shares authorized as of May 31, 2014 and 2015; 158,379,387 shares issued as of May 31, 2014 and 2015; 157,758,666 and 156,486,763 shares outstanding as of May 31, 2014 and 2015, respectively) 1,584 1,584 Treasury stock (6 ) (19 ) Additional paid-in capital 174,009 141,653 Retained earnings 784,612 977,625 Accumulated other comprehensive income 65,559 99,505 Total shareholders’ equity 1,025,758 1,220,348 Total liabilities and equity 1,038,532 1,305,454
Condensed Financial Information of Parent Company - Statements of Operations	Condensed Financial Information of Parent Company Statements of Operations (In thousands) Years ended May 31, 2013 2014 2015 US$ US$ US$ Operating costs and expenses: General and administrative 32,208 20,435 12,963 Total operating costs and expenses 32,208 20,435 12,963 Operating loss (32,208 ) (20,435 ) (12,963 ) Other income — — — Interest income 49 1 2 Equity in earnings of subsidiaries and VIEs 168,428 236,138 205,974 Net income 136,269 215,704 193,013
Condensed Financial Information of Parent Company - Statements of Comprehensive Income	Condensed Financial Information of Parent Company Statements of Comprehensive Income (In thousands) Years ended May 31, 2013 2014 2015 US$ US$ US$ Net income 136,269 215,704 193,013 Other comprehensive income, net of tax Foreign currency translation adjustment 27,729 (17,894 ) 12,006 Unrealized gain on available-for-sale securities, net of tax effect of nil, nil and nil for years ended May 31, 2013, 2014 and 2015 — 586 21,940 Other comprehensive income/ (loss) 27,729 (17,308 ) 33,946 Comprehensive income 163,998 198,396 226,959
Condensed Financial Information of Parent Company - Statements of Changes in Equity	Additional Information - Financial Statement Schedule I Condensed Financial Information of Parent Company Statements of Changes in Equity (In thousands, except share data) Common shares Additional Treasury Retained Accumulated Total Unrestricted Amount capital stock earnings income equity shares US$ US$ US$ US$ US$ US$ Balance at June 1, 2012 158,379,387 1,555 161,485 — 472,224 55,138 690,402 Issuance of ADS shares for the exercises of employee share options — 7 5,726 — — — 5,733 Non-vested equity shares vested — 11 (11 ) — — — — Share based compensation expense — — 27,242 — — — 27,242 Dividend declared — — 3,010 — — — 3,010 Share repurchase (1,683,400 ) — (33,116 ) (17 ) — — (33,133 ) Net income — — — — 136,269 — 136,269 Foreign currency translation adjustment — — — — — 27,729 27,729 Balance at May 31, 2013 156,695,987 1,573 164,336 (17 ) 608,493 82,867 857,252 Issuance of ADS shares for the exercises of employee share options — 11 7,837 — — — 7,848 Reissuance of Treasury stock for the exercises of employee share options 1,014,727 — 13,514 10 — — 13,524 Reissuance of Treasury stock for Non-vested equity shares vested 810,052 — (8 ) 8 — — — Share based compensation expense — — 20,079 — — — 20,079 Dividend declared — — (14,891 ) — (39,585 ) — (54,476 ) Share repurchase (762,100 ) — (16,858 ) (7 ) — — (16,865 ) Net income — — — — 215,704 — 215,704 Foreign currency translation adjustment — — — — — (17,894 ) (17,894 ) Unrealized gain on available-for-sale securities, net of tax effect of nil — — — — — 586 586 Balance at May 31, 2014 157,758,666 1,584 174,009 (6 ) 784,612 65,559 1,025,758 Reissuance of Treasury stock for the exercises of employee share options 953,514 — 11,353 9 — — 11,362 Reissuance of Treasury stock for Non-vested equity shares vested 575,432 — (6 ) 6 — — — Share based compensation expense — — 15,689 — — — 15,689 Share repurchase (2,800,849 ) — (59,392 ) (28 ) — — (59,420 ) Net income — — — — 193,013 — 193,013 Foreign currency translation adjustment — — — — — 12,006 12,006 Unrealized gain on available-for-sale securities, net of tax effect of nil — — — — — 21,940 21,940 Balance at May 31, 2015 156,486,763 1,584 141,653 (19 ) 977,625 99,505 1,220,348
Condensed Financial Information of Parent Company - Statements of Cash Flows	Condensed Financial Information of Parent Company Statements of Cash Flows (In thousands) Years ended May 31, 2013 2014 2015 US$ US$ US$ Cash flows from operating activities: Net income 136,269 215,704 193,013 Adjustments to reconcile net income to net cash provided by (used in) operating activities Equity in earnings of subsidiaries (168,428 ) (236,138 ) (205,974 ) Dividend received from subsidiaries — 83,728 — Share-based compensation expense 27,242 20,079 15,689 Changes in operating assets and liabilities: Prepaid expenses and other current assets (91 ) (2,958 ) (2,613 ) Accrued expenses and other current liabilities 4,015 4,988 (2,728 ) Amounts due from/to related parties (4,950 ) (849 ) (762 ) Net cash provided by (used in) operating activities (5,943 ) 84,554 (3,375 ) Cash flows from investing activities Long term investment in Dajie.com — — — Long term investment in Alo7.com — (2,576 ) (10,300 ) Long term investment in Tarena — (13,500 ) — Loan to related parties (1,630 ) — (6,423 ) Repayment from related parties — 15,500 — Net cash used in investing activities (1,630 ) (576 ) (16,723 ) Cash flows from financing activities: Proceeds from issuance of common shares upon exercise of share options 5,733 21,849 11,332 Loan from related party 43,000 — 75,060 Loan repayment to related party — (42,643 ) — Cash paid for shares repurchase (28,511 ) (21,487 ) (59,420 ) Cash paid for dividend (46,990 ) (54,476 ) — Net cash provided by (used in) financing activities (26,768 ) (96,757 ) 26,972 Net Increase / (decrease) in cash and cash equivalents (34,341 ) (12,779 ) 6,874 Cash and cash equivalents, beginning of year 62,994 28,653 15,874 Cash and cash equivalents, end of year 28,653 15,874 22,748

Organization and Principal Ac59

Organization and Principal Activities - Details of Company's Subsidiaries and VIE and Its Subsidiaries (Detail) - 12 months ended May. 31, 2015	Total
Variable Interest Entities [Member] | Beijing New Oriental Education & Technology (Group) Co., Ltd [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Aug. 2, 2001
Place of incorporation (or establishment)/ operation	PRC
Variable Interest Entities [Member] | Beijing New Oriental Xuncheng Network Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 11, 2005
Place of incorporation (or establishment)/ operation	PRC
Subsidiaries [Member] | Beijing Decision Education & Consulting Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 20, 2005
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing Judgment Education & Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 20, 2005
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing Hewstone Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 20, 2005
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing Pioneer Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jan. 8, 2009
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Shanghai Smart Words Software Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Dec. 8, 2010
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing Smart Wood Software Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Dec. 21, 2011
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing Joy Tend Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jan. 31, 2013
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing Right Time Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jan. 31, 2013
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing Sincerity Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jan. 31, 2013
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing Magnificence Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Nov. 1, 2013
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing Top Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Nov. 13, 2013
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing Shenghe Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	May 27, 2014
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing Walkite International Travel Co., Ltd. [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	May 22, 2012
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Walkite International Academy Co., Ltd. [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 16, 2015
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing New Road Information Consulting Services Co., Ltd. [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 6, 2015
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	51.00%
Subsidiaries [Member] | Beijing Chongshengdongfang Network Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Dec. 24, 2014
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing New Oriental Stars Education & Consulting Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jul. 11, 2007
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Beijing Chao Yang District Kindergarten of Stars [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Nov. 9, 2007
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Nanjing Yuhuatai District New Oriental Kindergarten of Stars [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Feb. 20, 2009
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Qingdao Alice Education & Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Aug. 21, 2014
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Qingdao Laoshan District Happy Alice Kindergarten [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Dec. 4, 2014
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Qingdao Happy Alice Kindergarten [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Nov. 29, 2005
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Qingdao Chengyang District Happy Alice Kindergarten [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Oct. 30, 2014
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100.00%
Subsidiaries [Member] | Elite Concept Holdings Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Dec. 3, 2007
Place of incorporation (or establishment)/ operation	Hong Kong
Legal ownership	100.00%
Subsidiaries [Member] | Winner Park Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Dec. 9, 2008
Place of incorporation (or establishment)/ operation	Hong Kong
Legal ownership	100.00%
Subsidiaries [Member] | Smart Shine International Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Dec. 9, 2008
Place of incorporation (or establishment)/ operation	Hong Kong
Legal ownership	100.00%
Subsidiaries [Member] | Abundant State Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	May 30, 2014
Place of incorporation (or establishment)/ operation	BVI
Legal ownership	100.00%
Subsidiaries [Member] | Koolearn Corporation [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jun. 10, 2013
Place of incorporation (or establishment)/ operation	Cayman
Legal ownership	94.00%
Subsidiaries [Member] | Koolearn Holding Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jun. 21, 2013
Place of incorporation (or establishment)/ operation	Hong Kong
Legal ownership	94.00%
Schools and Subsidiaries of New Oriental China [Member] | Beijing Haidian District Privately-Funded New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Oct. 5, 1993
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Shanghai Yangpu District New Oriental Advanced Study School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jun. 1, 2000
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Guangzhou Haizhu District Privately-Funded New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Sep. 8, 2000
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Guangzhou New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Aug. 20, 2013
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Guangzhou Panyu District Privately-Funded New Oriental Training Centre [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jun. 19, 2013
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Wuhan New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 28, 2002
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Tianjin New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Aug. 21, 2002
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Xi'an Yanta District New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Nov. 26, 2002
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Nanjing Gulou New Oriental Advanced Study School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Nov. 28, 2002
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Shenzhen New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Oct. 15, 2003
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Shenyang New Oriental Foreign Language Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jun. 18, 2003
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Chongqing New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Aug. 15, 2003
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Chengdu New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Aug. 18, 2003
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Xiangyang New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Oct. 26, 2004
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Changsha Furong District New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	May 25, 2005
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Jinan New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	May 31, 2005
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Taiyuan Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 20, 2005
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Ha'er Bin Nangang District Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	May 20, 2005
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Changchun Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jul. 26, 2005
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Hangzhou New Oriental Advanced Study School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jul. 21, 2005
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Fuyang New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Oct. 22, 2012
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Zhengzhou Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jul. 19, 2005
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Zhuzhou New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 30, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Shijiazhuang New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 3, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Suzhou New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 26, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Anshan New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jun. 13, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Hefei New Oriental Foreign Language Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jun. 13, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Yunnan New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jun. 13, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Wuxi New Oriental Advanced Study School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Aug. 14, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Fuzhou Gulou District New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Sep. 1, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Nanchang Donghu District New Oriental Language School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 16, 2007
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Yichang Xiling District New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jan. 1, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Jingzhou New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 10, 2007
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Dalian New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jun. 12, 2007
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Huangshi New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 17, 2008
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Ningbo New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 16, 2008
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Lanzhou Chengguan District New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 19, 2008
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Xiamen Siming District New Oriental Education Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jul. 8, 2008
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Qingdao New Oriental Language Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Aug. 5, 2008
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Nanning New Oriental Education Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Sep. 18, 2008
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Xuzhou New Oriental Advanced Study School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 31, 2009
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Xiangtan Yuhu District New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jul. 15, 2010
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Zhenjiang New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jul. 19, 2010
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Luoyang New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Nov. 25, 2010
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Nantong Chongchuan District New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Dec. 28, 2010
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Jilin Chuanying District New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 17, 2011
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Guiyang Yunyan District New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 21, 2011
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Inner Mongolia Hohhot New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 2, 2011
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Foshan New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Sep. 1, 2011
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Tangshan Lubei District New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	May 25, 2011
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Urumqi New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	May 22, 2011
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Shiyan New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	May 23, 2011
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Changchun Tongwen Gaokao Training Education School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Oct. 27, 2008
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Changchun Tongwen High School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Oct. 27, 2008
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | China Management Software Institute [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Sep. 1, 2012
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Beijing New Oriental Yangzhou Foreign Language School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jun. 6, 2002
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Yangzhou Guangling District New Oriental Kindergarten Of Stars [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Aug. 26, 2014
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Beijing Changping New Oriental Foreign Language School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jul. 19, 2010
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Beijing New Oriental Dogwood Cultural Communications Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	May 16, 2003
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Beijing New Oriental Dogwood, Bookstore, Audio and Video Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 2, 2004
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Chengdu New Oriental Dogwood Bookstore Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jan. 18, 2004
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Chongqing New Oriental Dogwood Bookstore And Audio-Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Feb. 25, 2004
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Shenyang New Oriental Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Sep. 18, 2003
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Guangzhou New Oriental Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Nov. 11, 2003
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Wuhan New Oriental Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Dec. 16, 2003
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Xian New Oriental Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jun. 3, 2003
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Shanghai New Oriental Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Sep. 28, 2003
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Nanjing New Oriental Dogwood Bookstore Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 21, 2003
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Tianjin Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Dec. 15, 2003
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Changchun New Oriental Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Oct. 8, 2005
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Changsha New Oriental Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 3, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Haer Bin New Oriental Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 13, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Taiyuan New Oriental Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jul. 12, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Zhengzhou New Oriental Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Aug. 9, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Hefei Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Nov. 22, 2006
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Hangzhou Dogwood Bookstore Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jul. 25, 2007
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Nanchang Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Sep. 14, 2007
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Kunming Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Nov. 21, 2007
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Dalian New Oriental Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 25, 2008
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Lanzhou New Oriental Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Oct. 28, 2008
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Shijiazhuang New Oriental Dogwood Bookstore And Audio-Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jul. 28, 2009
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Suzhou New Oriental Dogwood Bookstore And Audio-Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jun. 1, 2010
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Qingdao New Oriental Dogwood Bookstore And Audio-Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jul. 28, 2010
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Xuzhou New Oriental Dogwood Bookstore And Audio-Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Sep. 29, 2010
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Urumqi Dogwood Bookstore And Audio Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Sep. 13, 2011
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Xiamen New Oriental Dogwood Bookstore And Audio-Visual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Dec. 8, 2011
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Hohhot Dogwood Bookstore And Audiovisual Products Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Feb. 7, 2012
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Beijing New Oriental Vision Overseas Consultancy Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Feb. 19, 2004
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Shanghai Vision Overseas Service Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 24, 2011
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Shandong New Oriental Vision Overseas Consulting Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Sep. 8, 2011
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Shandong New Oriental Vision Overseas Consultancy Co., Ltd. [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 22, 2014
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Fujian New Oriental Vision Overseas Consultancy Co., Ltd. [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	May 13, 2014
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Guangdong Vision Overseas Consultancy Co., Ltd. [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	May 29, 2014
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Xinjiang New Oriental Vision Overseas Consultancy Co., Ltd. [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jul. 9, 2014
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Shaanxi New Oriental Vision Overseas Consultancy Co., Ltd. [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jan. 23, 2015
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Beijing New Oriental Dogwood Advertisement Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jan. 20, 2004
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Beijing Dianshijingwei Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Jan. 14, 2014
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Leci Internet Technology (Beijing) Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Feb. 11, 2014
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Beijing Dongfangzhuoyong Investment Management Co., Ltd. [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Apr. 29, 2014
Place of incorporation (or establishment)/ operation	PRC
Schools and Subsidiaries of New Oriental China [Member] | Beijing New Oriental MEGAWAY Education & Consulting Co., Ltd. [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Mar. 4, 2015
Place of incorporation (or establishment)/ operation	PRC
Subsidiary of Xuncheng [Member] | Beijing New Oriental Kuxuehuisi Network Technology Co., Ltd. [Member]
Variable Interest Entities [Line Items]
Date of incorporation or establishment	Feb. 1, 2013
Place of incorporation (or establishment)/ operation	PRC

Organization and Principal Ac60

Organization and Principal Activities - Additional Information (Detail) - Agreement	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Product Information [Line Items]
Renewal of trade mark registration	10 years
Exclusive service agreement renewal term	10 years
Notice period of agreement termination	30 days
Number of new equity pledged agreements	5
Percentage of revenue from VIEs as percentage of consolidated revenues	97.90%	98.40%	99.00%
Percentage of assets from VIEs as percentage of consolidated assets	64.80%	65.30%
Percentage of liabilities from VIEs as percentage of consolidated liabilities	92.70%	95.30%
Century Friendship [Member] | Previously Held Equity Interest [Member]
Product Information [Line Items]
Equity interest of Century Friendship prior to the transfer	53.00%
Minimum [Member]
Product Information [Line Items]
Operating services fee percentage from revenue	2.00%
Maximum [Member]
Product Information [Line Items]
Operating services fee percentage from revenue	6.00%
Variable Interest Entities [Member]
Product Information [Line Items]
Shareholding percentage of Mr. Yu	16.57%

Organization and Principal Ac61

Organization and Principal Activities - Balances and Amounts of Company's WFOEs and VIEs (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Variable Interest Entities [Line Items]
Total current assets	$ 1,348,880	$ 1,233,675
Total assets	1,951,537	1,603,545	$ 1,353,441
Total current liabilities	725,232	576,065
Total liabilities	727,693	577,787
Net revenues	1,246,766	1,138,887	959,854
Net income	193,013	215,704	136,269
Net cash provided by operating activities	374,145	361,345	283,628
Net cash used in investing activities	(173,417)	(344,377)	(237,888)
Net cash provided by financing activities	(44,297)	(54,114)	(70,849)
Variable Interest Entities [Member]
Variable Interest Entities [Line Items]
Total current assets	753,306	717,780
Total non-current assets	511,051	328,877
Total assets	1,264,357	1,046,657
Total current liabilities	673,201	548,787
Total non-current liabilities	1,600	1,722
Total liabilities	674,801	550,509
Net revenues	1,221,101	1,121,205	951,634
Net income	265,485	266,497	206,413
Net cash provided by operating activities	357,893	371,458	299,821
Net cash used in investing activities	(167,847)	(240,427)	(213,403)
Net cash provided by financing activities	$ 0	$ 0	$ 0

Significant Accounting Polici62

Significant Accounting Policies - Changes in Allowance for Doubtful Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014
Receivables [Abstract]
Beginning balance	$ 265	$ 182
Charge during the year	676	254
Written-off	(140)	(171)
Ending balance	$ 801	$ 265

Significant Accounting Polici63

Significant Accounting Policies - Additional Information (Detail) - USD ($)	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Significant Of Accounting Policies [Line Items]
Impairment loss on goodwill	$ 0	$ 0	$ 0
Impairment losses	$ 2,000	0	0
Percentage of ownership interest in voting stock considered to exist significant influence over investee company	50.00%
Business tax	$ 45,664,000	39,909,000	33,859,000
Total advertising expenses	38,295,000	41,952,000	29,725,000
Government subsidies received	1,230,000	1,437,000	1,196,000
Aggregate amounts denominated in RMB	512,887,000	451,676,000
Impairment loss related to investments, goodwill and intangible assets	$ 2,000	$ 0	$ 0
Minimum [Member]
Significant Of Accounting Policies [Line Items]
Percentage of ownership interest in voting stock considered to exist significant influence over investee company	20.00%
Maximum [Member]
Significant Of Accounting Policies [Line Items]
Percentage of ownership interest in voting stock considered to exist significant influence over investee company	50.00%
Customer Concentration Risk [Member] | Sales Revenue, Net [Member]
Significant Of Accounting Policies [Line Items]
Concentration risk	10.00%	10.00%	10.00%
Credit Concentration Risk [Member] | Accounts Receivable [Member]
Significant Of Accounting Policies [Line Items]
Concentration risk	10.00%	10.00%	10.00%
Land use rights [Member] | Minimum [Member]
Significant Of Accounting Policies [Line Items]
Estimated useful lives	38 years 6 months
Land use rights [Member] | Maximum [Member]
Significant Of Accounting Policies [Line Items]
Estimated useful lives	50 years

Significant Accounting Polici64

Significant Accounting Policies - Estimated Useful Lives of Assets (Detail)	12 Months Ended
	May. 31, 2015
Transportation equipment [Member]
Significant Of Accounting Policies [Line Items]
Estimated useful lives	10 years
Furniture and education equipment [Member]
Significant Of Accounting Policies [Line Items]
Estimated useful lives	5 years
Computer equipment and software [Member]
Significant Of Accounting Policies [Line Items]
Estimated useful lives	3 years
Leasehold Improvements [Member]
Significant Of Accounting Policies [Line Items]
Estimated useful lives	Shorter of the lease term or estimated economic life
Minimum [Member] | Buildings [Member]
Significant Of Accounting Policies [Line Items]
Estimated useful lives	20 years
Maximum [Member] | Buildings [Member]
Significant Of Accounting Policies [Line Items]
Estimated useful lives	50 years

Significant Accounting Polici65

Significant Accounting Policies - Estimated Economic Lives of Intangible Assets (Detail)	12 Months Ended
	May. 31, 2015
Trademark [Member]
Significant Of Accounting Policies [Line Items]
Estimated useful lives of intangible assets	10 years
License [Member]
Significant Of Accounting Policies [Line Items]
Estimated useful lives of intangible assets	20 years
Favorable lease [Member]
Significant Of Accounting Policies [Line Items]
Estimated useful lives of intangible assets	8 years 8 months 12 days
Minimum [Member] | Student base [Member]
Significant Of Accounting Policies [Line Items]
Estimated useful lives of intangible assets	1 year 9 months
Maximum [Member] | Student base [Member]
Significant Of Accounting Policies [Line Items]
Estimated useful lives of intangible assets	2 years 2 months 12 days

Significant Accounting Polici66

Significant Accounting Policies - Schedule of Available-for-Sale Securities Included in Long Term Investment Measured and Recorded at Fair Value on Recurring Basis (Detail) - Available for sale securities investments [Member] - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Assets:
Total	$ 67,107	$ 17,662
Other investments [Member]
Assets:
Other investments	3,556
Tarena [Member]
Assets:
Long term investments - available for sale securities	16,950	13,455
Alo7.com Ltd [Member]
Assets:
Long term investments - available for sale securities	27,935	4,207
Juesheng.com [Member]
Assets:
Long term investments - available for sale securities	7,440
ROBOROBO [Member]
Assets:
Long term investments - available for sale securities	4,356
Golden Finance [Member]
Assets:
Long term investments - available for sale securities	3,398
Kouyu 100 [Member]
Assets:
Long term investments - available for sale securities	3,472
Quoted Prices in Active Market for Identical Assets Level 1 [Member]
Assets:
Total	16,950	13,455
Quoted Prices in Active Market for Identical Assets Level 1 [Member] | Tarena [Member]
Assets:
Long term investments - available for sale securities	16,950	13,455
Significant Other Observable Inputs Level 2 [Member]
Assets:
Total	50,157	4,207
Significant Other Observable Inputs Level 2 [Member] | Other investments [Member]
Assets:
Other investments	3,556
Significant Other Observable Inputs Level 2 [Member] | Alo7.com Ltd [Member]
Assets:
Long term investments - available for sale securities	27,935	$ 4,207
Significant Other Observable Inputs Level 2 [Member] | Juesheng.com [Member]
Assets:
Long term investments - available for sale securities	7,440
Significant Other Observable Inputs Level 2 [Member] | ROBOROBO [Member]
Assets:
Long term investments - available for sale securities	4,356
Significant Other Observable Inputs Level 2 [Member] | Golden Finance [Member]
Assets:
Long term investments - available for sale securities	3,398
Significant Other Observable Inputs Level 2 [Member] | Kouyu 100 [Member]
Assets:
Long term investments - available for sale securities	$ 3,472

Business Acquisition - Addition

Business Acquisition - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 01, 2014	Sep. 01, 2012	May. 31, 2015
China Management Software Institute [Member]
Business Acquisition [Line Items]
Business acquisition, date			Sep. 1, 2012
Business acquisition, equity interest		100.00%
Business acquisition, total consideration		$ 18,000
Business acquisition, present value of consideration		$ 17,455
Qingdao Alice [Member]
Business Acquisition [Line Items]
Business acquisition, date			Dec. 1, 2014
Business acquisition, equity interest	100.00%
Business acquisition, total consideration	$ 12,929
Business acquisition, present value of consideration	$ 12,929
Net revenues			$ 1,791
Net loss			$ (99)

Business Acquisition - Purchase

Business Acquisition - Purchase Price Allocation (Detail) - USD ($) $ in Thousands	Dec. 01, 2014	Sep. 01, 2012	May. 31, 2015	May. 31, 2014
Business Acquisition [Line Items]
Goodwill			$ 11,194	$ 3,692
Trademark [Member]
Business Acquisition [Line Items]
Amortization period			10 years
Favorable lease [Member]
Business Acquisition [Line Items]
Amortization period			8 years 8 months 12 days
China Management Software Institute [Member]
Business Acquisition [Line Items]
Cash		$ 68
Other current assets		14
Buildings		16,095
Property, plant and equipment		103
Land use right		1,008
Goodwill		1,829
Other current liabilities		(45)
Deferred tax liabilities		(1,727)
Total		$ 17,455
China Management Software Institute [Member] | Land use rights [Member]
Business Acquisition [Line Items]
Amortization period		38 years 6 months
China Management Software Institute [Member] | Student base [Member]
Business Acquisition [Line Items]
Intangible assets		$ 110
Amortization period		1 year 9 months
Qingdao Alice [Member]
Business Acquisition [Line Items]
Cash	$ 2,306
Other current assets	644
Property, plant and equipment	89
Goodwill	7,540
Other current liabilities	(514)
Deferred tax liabilities	(955)
Total	12,929
Qingdao Alice [Member] | Student base [Member]
Business Acquisition [Line Items]
Intangible assets	$ 1,998
Amortization period	2 years 2 months 12 days
Qingdao Alice [Member] | Trademark [Member]
Business Acquisition [Line Items]
Intangible assets	$ 1,058
Amortization period	10 years 1 month 6 days
Qingdao Alice [Member] | Favorable lease [Member]
Business Acquisition [Line Items]
Intangible assets	$ 763
Amortization period	8 years 8 months 12 days
Minimum [Member] | Student base [Member]
Business Acquisition [Line Items]
Amortization period			1 year 9 months
Maximum [Member] | Student base [Member]
Business Acquisition [Line Items]
Amortization period			2 years 2 months 12 days
Property, Plant and Equipment [Member] | Minimum [Member] | China Management Software Institute [Member]
Business Acquisition [Line Items]
Amortization period		1 year
Property, Plant and Equipment [Member] | Minimum [Member] | Qingdao Alice [Member]
Business Acquisition [Line Items]
Amortization period	1 year
Property, Plant and Equipment [Member] | Maximum [Member] | China Management Software Institute [Member]
Business Acquisition [Line Items]
Amortization period		5 years
Property, Plant and Equipment [Member] | Maximum [Member] | Qingdao Alice [Member]
Business Acquisition [Line Items]
Amortization period	5 years
Buildings [Member] | Minimum [Member]
Business Acquisition [Line Items]
Amortization period			20 years
Buildings [Member] | Minimum [Member] | China Management Software Institute [Member]
Business Acquisition [Line Items]
Amortization period		23 years 3 months 18 days
Buildings [Member] | Maximum [Member]
Business Acquisition [Line Items]
Amortization period			50 years
Buildings [Member] | Maximum [Member] | China Management Software Institute [Member]
Business Acquisition [Line Items]
Amortization period		45 years 3 months 18 days

Disposal of Subsidiaries - Addi

Disposal of Subsidiaries - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended
	May. 31, 2014	Mar. 31, 2014
Beijing Boost Caring Education & Consulting Company Limited [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of equity interest sold		100.00%
Beijing Max En International Education Consulting Co Ltd [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of equity interest sold		65.00%
Cash consideration		$ 1,560
Disposal gain		$ 3,254
Beijing New Oriental North Star Training School [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of equity interest sold	100.00%
Cash consideration	$ 364
Disposal gain	$ 367

Discontinued Operation of Eli70

Discontinued Operation of Elite English - Additional Information (Detail) - Elite English [Member] $ in Thousands	12 Months Ended
	May. 31, 2015Installment	Jul. 31, 2012USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sale of assets and liabilities of Elite English | $		$ 5,500
Number of installments allowed to transfer the ownership of assets and liabilities of Elite English	3

Discontinued Operation of Eli71

Discontinued Operation of Elite English - Carrying Amounts of Major Classes of Assets and Liabilities Disposed (Detail) - Elite English [Member] $ in Thousands	Jul. 31, 2012USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents	$ 4,780
Accounts receivable	2,045
Inventory	314
Total current assets	7,139
Property, plant and equipment	2,488
Total assets	9,627
Deferred revenue	9,007
Accrued expense and other current liabilities	620
Total liabilities	$ 9,627

Discontinued Operation of Eli72

Discontinued Operation of Elite English - Summary of Operating Results from Disposal of Elite English (Detail) - Elite English [Member] $ in Thousands	12 Months Ended
	May. 31, 2013USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net revenue from discontinued operation	$ 1,445
Loss on discontinued operations, net of tax	$ (407)

Short-Term Investments - Additi

Short-Term Investments - Additional Information (Detail) - USD ($)	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Short-term Investments [Abstract]
Short-term investments stated interest rate minimum	2.80%
Short-term investments stated interest rate maximum	6.50%
Held-to-maturity investments for OTTI recognized	$ 0	$ 0	$ 0

Short-Term Investments - Summar

Short-Term Investments - Summary of Short-Term Investments (Detail) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Short-term Investments [Abstract]
Held-to-maturity investments	$ 599,935	$ 643,410

Inventory - Components of Inven

Inventory - Components of Inventory (Detail) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Inventory Disclosure [Abstract]
Course materials in schools	$ 7,383	$ 5,690
Publications in bookstores	16,600	16,676
Inventory	$ 23,983	$ 22,366

Inventory - Additional Informat

Inventory - Additional Information (Detail) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Inventory Disclosure [Abstract]
Inventory marked down value	$ 513	$ 416

Prepaid Expenses and Other Cu77

Prepaid Expenses and Other Current Assets - Components of Prepaid Expenses and Other Current Assets (Detail) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Prepaid Expenses And Other Current Assets [Abstract]
Prepaid rent	$ 35,973	$ 28,168
Advances to suppliers	19,134	11,713
Receivable from the settlement bank for the proceeds of exercise of options and withholding tax	7,636	4,454
Interest receivable	6,490	10,474
Staff advances	4,589	4,908
Prepaid advertising fees	3,652	3,094
Rental deposit	3,370	3,415
Value added taxes recoverable	1,979	1,408
Deposit of advertising & decoration	1,255
Receivable of social insurance	1,127	1,067
Prepaid property taxes and other taxes	830	653
Refundable deposit for school construction	100	377
Receivable from disposal of Mingshitang	137	160
Others	11,561	8,507
Prepaid expenses and other current assets	$ 97,833	$ 78,398

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Detail) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Intangible assets with indefinite lives:
Intangible assets with indefinite lives, Gross	$ 264	$ 262
Intangible assets with finite lives:
Intangible assets, gross	4,952	1,159
Accumulated amortization:
Accumulated amortization	(1,033)	(423)
Intangible assets with indefinite lives, Net	264	262
Intangible assets	3,919	736
Trademark [Member]
Intangible assets with finite lives:
Intangible assets with finite lives, Gross	1,081	321
Accumulated amortization:
Accumulated amortization	(256)	(184)
Intangible assets with definite lives, Net	825	137
Courseware [Member]
Intangible assets with finite lives:
Intangible assets with finite lives, Gross	50	49
Accumulated amortization:
Accumulated amortization	(50)	(49)
Student base [Member]
Intangible assets with finite lives:
Intangible assets with finite lives, Gross	2,093	112
Accumulated amortization:
Accumulated amortization	(569)	(112)
Intangible assets with definite lives, Net	1,524
Favorable lease [Member]
Intangible assets with finite lives:
Intangible assets with finite lives, Gross	1,049
Accumulated amortization:
Accumulated amortization	(60)
Intangible assets with definite lives, Net	989
License [Member]
Intangible assets with finite lives:
Intangible assets with finite lives, Gross	415	415
Accumulated amortization:
Accumulated amortization	(98)	(78)
Intangible assets with definite lives, Net	$ 317	$ 337

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expenses	$ 607	$ 113	$ 101
Future amortization expense next twelve months	1,163
Future amortization expense year two	859
Future amortization expense year three	249
Future amortization expense year four	225
Future amortization expense year five	217
Future amortization expense thereafter	$ 942

Goodwill - Components of Goodwi

Goodwill - Components of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014
Costs:
Beginning balance	$ 3,692	$ 3,760
Exchange of difference	(38)	(68)
Ending balance	11,194	3,692
Accumulated goodwill impairment loss:
Beginning balance	0	0
Ending balance	0	0
Goodwill, net	11,194	$ 3,692
Qingdao Alice Kindergarten [Member]
Costs:
Acquisition	$ 7,540

Property and Equipment - Summar

Property and Equipment - Summary of Property and Equipment, Net (Detail) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 415,494	$ 377,780
Less: accumulated depreciation	(186,612)	(155,401)
Construction in-process	2,581	2,956
Property and equipment, Net	231,463	225,335
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	145,159	139,708
Transportation equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	8,084	7,868
Furniture and education equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	72,820	65,120
Computer equipment and software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	36,502	28,713
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 152,929	$ 136,371

Property and Equipment - Additi

Property and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 46,663	$ 43,578	$ 38,984

Land Use Rights - Land Use Righ

Land Use Rights - Land Use Rights, Net (Detail) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Real Estate [Abstract]
Land use rights	$ 5,497	$ 5,004
Less: accumulated amortization	(1,089)	(972)
Exchange differences	(146)	312
Land use rights, net	$ 4,262	$ 4,344

Land Use Rights - Additional In

Land Use Rights - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Land Use Rights [Line Items]
Amortization expenses of land use rights	$ 116	$ 117	$ 108
Future amortization expense next twelve months	1,163
Future amortization expense year two	859
Future amortization expense year three	249
Future amortization expense year four	225
Future amortization expense year five	217
Future amortization expense thereafter	942
Land use rights [Member]
Land Use Rights [Line Items]
Future amortization expense next twelve months	116
Future amortization expense year two	116
Future amortization expense year three	116
Future amortization expense year four	116
Future amortization expense year five	116
Future amortization expense thereafter	$ 3,682

Long Term Investments - Schedul

Long Term Investments - Schedule of Long Term Investments (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013	Apr. 30, 2015	Sep. 30, 2014	Jun. 30, 2014	Apr. 30, 2014	Mar. 31, 2014
Schedule of Equity Method Investments [Line Items]
Long term investments	$ 325,991	$ 117,113
Held-to-maturity investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	247,480	97,449			$ 64,537	$ 80,671	$ 96,805
Dajie.com Ltd [Member] | Cost method investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	2,000	2,000
Alo7.com Ltd [Member]
Schedule of Equity Method Investments [Line Items]
Investment in self-developed technologies					$ 10,000	$ 300		$ 2,576
Unrealized holding gains (loss)	13,428	631
Alo7.com Ltd [Member] | Available for sale securities investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	27,935	4,207
Talent Boom Group Ltd [Member] | Cost method investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments		2
Dongfangheli [Member] | Equity method investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	3,967
Beijing Zhishang Education & Technology Co., Ltd. [Member] | Equity method investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	2,313
Other Joint Ventures [Member] | Equity method investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	3,124
Tarena [Member]
Schedule of Equity Method Investments [Line Items]
Investment in self-developed technologies								$ 13,500
Unrealized holding gains (loss)	3,495	45
Tarena [Member] | Available for sale securities investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	16,950	$ 13,455
Juesheng.com [Member] | Available for sale securities investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	7,440
ROBOROBO [Member]
Schedule of Equity Method Investments [Line Items]
Investment in self-developed technologies				$ 4,356
ROBOROBO [Member] | Available for sale securities investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	4,356
Kouyu 100 [Member] | Available for sale securities investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	3,472
Golden Finance [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	3,398
Other investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	$ 3,556

Long Term Investments - Sched86

Long Term Investments - Schedule of Long Term Investments (Parenthetical) (Detail) - USD ($) $ in Thousands	May. 31, 2015	Mar. 05, 2015	May. 31, 2015	Apr. 30, 2015	Dec. 31, 2014	Mar. 31, 2014	Sep. 30, 2011	Dec. 31, 2006	May. 31, 2015	May. 31, 2014	May. 31, 2013	Sep. 30, 2014	Aug. 31, 2014	Jul. 31, 2014	Jun. 30, 2014	Apr. 30, 2014	Jul. 01, 2012
Schedule of Equity Method Investments [Line Items]
Impairment losses									$ 2	$ 0	$ 0
Equity ownership interest	50.00%		50.00%						50.00%
Long-term held-to-maturity investments	$ 325,991		$ 325,991						$ 325,991	117,113
Interest income									66,605	44,880	30,121
Acquisition consideration payable										4,594	$ 4,650
Dajie.com Ltd [Member]
Schedule of Equity Method Investments [Line Items]
Equity share in subscription agreement							5.00%
Investment in subscription agreement							$ 2,000
Alo7.com Ltd [Member]
Schedule of Equity Method Investments [Line Items]
Investment in subscription agreement		$ 1,000
Noncontrolling interest, equity ownership percentage																	3.40%
Equity ownership interest classified as available for sale	17.16%
Investment in self-developed technologies						$ 2,576						$ 10,000			$ 300
Unrealized holding gains (loss)									13,428	631
Talent Boom Group Ltd [Member]
Schedule of Equity Method Investments [Line Items]
Equity share in subscription agreement								20.00%
Impairment losses									2
Dongfangheli [Member]
Schedule of Equity Method Investments [Line Items]
Investment for acquiring equity interest													$ 4,034
Equity ownership interest													50.00%
Tarena [Member]
Schedule of Equity Method Investments [Line Items]
Equity ownership interest classified as available for sale						2.96%
Investment in self-developed technologies						$ 13,500
Unrealized holding gains (loss)									3,495	$ 45
Juesheng.com [Member]
Schedule of Equity Method Investments [Line Items]
Investment in subscription agreement									3,933
Investment for acquiring equity interest	$ 501		$ 501						501				$ 3,006
Equity ownership interest classified as available for sale			11.88%
ROBOROBO [Member]
Schedule of Equity Method Investments [Line Items]
Investment in self-developed technologies				$ 4,356
Acquisition consideration payable				$ 1,452
Equity ownership interest				18.00%
Kouyu 100 [Member]
Schedule of Equity Method Investments [Line Items]
Equity ownership interest					7.00%
Cash consideration					$ 3,472
Golden Finance [Member]
Schedule of Equity Method Investments [Line Items]
Long-term held-to-maturity investments	3,398		$ 3,398						3,398
Equity ownership interest				19.50%
Cash consideration				$ 3,398
Beijing Zhishang Education & Technology Co., Ltd. [Member]
Schedule of Equity Method Investments [Line Items]
Investment for acquiring equity interest														$ 2,662
Equity ownership interest														55.00%
Held-to-maturity investments [Member]
Schedule of Equity Method Investments [Line Items]
Long-term held-to-maturity investments	$ 247,480		$ 247,480						$ 247,480	$ 97,449		$ 64,537			$ 80,671	$ 96,805
Long-term debt maturity period									1 year
Interest income									$ 20,882	$ 1,404

Accrued Expenses and Other Cu87

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014	May. 31, 2013
Schedule Of Other Liabilities [Line Items]
Accrued payroll	$ 103,270	$ 84,888
Refundable fees received from students	10,023	13,296
Business taxes payable	9,701	6,906
Accrued advertising fees	8,210	4,854
Individual taxes withholding	8,148	9,668
Payable for purchase of property and equipment	7,433	6,018
Welfare payable	6,213	4,169
Amounts reimbursable to employees	5,418	7,658
Rent payable	3,883	4,339
Royalty fees payable	2,565	4,953
Refundable deposit	1,956	2,313
Other taxes payable	1,887	2,515
Accrued professional service fees	1,683	2,585
Acquisition & Investment payable		4,594	$ 4,650
Value added taxes payable	1,147	1,278
Others	5,814	8,884
Total	178,803	168,918
China Management Software Institute [Member]
Schedule Of Other Liabilities [Line Items]
Acquisition & Investment payable	$ 1,452	$ 4,594

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail) - USD ($)

1 Months Ended

12 Months Ended

Feb. 28, 2015

Sep. 30, 2014

Jul. 31, 2014

Jul. 31, 2013

May. 31, 2013

Jul. 31, 2012

Jun. 30, 2011

May. 31, 2010

May. 31, 2015

May. 31, 2014

May. 31, 2013

Jan. 01, 2008

Jan. 01, 2007

Jan. 20, 2006

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Options to purchase shares

8,000,000

Incremental common shares for grant

5,000,000

5,000,000

Common shares to add on the first business day from 2009

3,000,000

Minimum percentage of shares to be added from 2009

2.00%

Additional shares granted

2,000,000

Number of shares repurchased from open market

2,800,849

762,100

1,683,400

Treasury shares remain for future issuance

1,683,400

1,892,624

620,721

1,683,400

Share-based compensation

$ 15,689,000

$ 20,079,000

$ 27,242,000

Minimum percentage for exercise price of option

100.00%

Common shares issued to employees and non-employees upon the exercise of their share options

11,285,510

Reissuance of treasury stock for the exercises of employee share options

1,968,241

Common shares transferred to be issued to employees and non employees upon the exercise of their vested share options and vesting of non-vesting equity shares

5,246,349

Value of options exercised

$ 5,249,000

$ 34,578,000

$ 7,486,000

New share options granted

0

0

0

Unrecognized compensation expense

$ 0

Common shares issued to employees upon the vesting of their shares

4,714,490

Reissuance of treasury stock for Non-vested equity shares vested

1,385,484

Weighted-average grant date fair value, Granted

$ 19.26

$ 22.80

$ 12.97

Total fair value of shares vested

$ 8,887,000

June 2011 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

NES grant to employees

811,020

Granted shares vested date

May 31, 2014

July 2012 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

NES grant to employees

1,956,935

Granted shares vested date

May 31, 2015

May 2013 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

NES grant to employees

208,590

Granted shares vested date

May 31, 2014

July 2013 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

NES grant to employees

19,830

Granted shares vested date

May 31, 2014

July 2014 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

NES grant to employees

209,650

Granted shares vested date

May 31, 2015

September 2014 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

NES grant to employees

24,020

Granted shares vested date

May 31, 2015

February 2015 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

NES grant to employees

600,000

February 2015 [Member] | Share-based Compensation Award, Tranche One [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

NES grant to employees

240,000

Granted shares vested date

Dec. 31, 2015

February 2015 [Member] | Share-based Compensation Award, Tranche Two [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

NES grant to employees

180,000

Granted shares vested date

Dec. 31, 2016

February 2015 [Member] | Share-based Compensation Award, Tranche Three [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

NES grant to employees

180,000

Granted shares vested date

Dec. 31, 2017

Non-Vested Equity Shares [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share transfer

16,000,000

Total unrecognized compensation cost related to NES

$ 8,650,000

Weighted-average period of recognition

1 year 7 months 6 days

Non-Vested Equity Shares [Member] | June 2011 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Weighted-average grant date fair value, Granted

$ 25.11

Non-Vested Equity Shares [Member] | July 2012 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Weighted-average grant date fair value, Granted

12.19

Non-Vested Equity Shares [Member] | May 2013 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Weighted-average grant date fair value, Granted

20.33

Non-Vested Equity Shares [Member] | July 2013 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Weighted-average grant date fair value, Granted

22.80

Non-Vested Equity Shares [Member] | July 2014 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Weighted-average grant date fair value, Granted

21.01

Non-Vested Equity Shares [Member] | September 2014 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Weighted-average grant date fair value, Granted

22.32

Non-Vested Equity Shares [Member] | February 2015 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Weighted-average grant date fair value, Granted

$ 18.52

Non Vested Equity Shares Granted, In May 2010 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

NES grant to employees

556,848

Granted shares vested date

Jun. 30, 2015

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Share Options Granted and NES (Detail) - $ / shares	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	0	0	0
Fair value of common shares	$ 19.26	$ 22.80	$ 12.97
Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	8,062,341
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	15,826,000
January 2008 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	2,720,000
Fair value of common shares	$ 12.75
Intrinsic value	$ 12.75
March 2008 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	152,000
Fair value of common shares	$ 14
Intrinsic value	$ 14
July 2008 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	278,500
Fair value of common shares	$ 13.75
Intrinsic value	$ 13.75
October 2008 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	3,200
Fair value of common shares	$ 12.65
Intrinsic value	$ 12.65
May 2009 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	205,548
Fair value of common shares	$ 12.75
Intrinsic value	$ 12.75
June 2009 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	316,200
Fair value of common shares	$ 15.13
Intrinsic value	$ 15.13
May 2010 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	556,848
Fair value of common shares	$ 21.75
Intrinsic value	$ 21.75
June 2011 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	811,020
Fair value of common shares	$ 25.11
Intrinsic value	$ 25.11
July 2012 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	1,956,935
Fair value of common shares	$ 12.19
Intrinsic value	$ 12.19
May 2013 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	208,590
Fair value of common shares	$ 20.33
Intrinsic value	$ 20.33
July 2013 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	19,830
Fair value of common shares	$ 22.80
Intrinsic value	$ 22.80
February 2006 [Member] | Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	7,099,500
Fair value of common shares	$ 1
Exercise price	$ 2.02
July 2006 [Member] | Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	1,620,000
Fair value of common shares	$ 1.15
Exercise price	$ 2.38
September 2006 [Member] | Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	100,000
Fair value of common shares	$ 2.38
Exercise price	$ 3.75
March 2007 [Member] | Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	3,946,500
Fair value of common shares	$ 4.09
Exercise price	$ 8.75
January 2012 [Member] | Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	3,060,000
Fair value of common shares	$ 10.33
Exercise price	$ 12.19
July 2014 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	209,650
Fair value of common shares	$ 21.01
Intrinsic value	$ 21.01
September 2014 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	24,020
Fair value of common shares	$ 22.32
Intrinsic value	$ 22.32
February 2015 [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options and non-vested equity shares granted to date	600,000
Fair value of common shares	$ 18.52
Intrinsic value	$ 18.52

Share-Based Compensation - Su90

Share-Based Compensation - Summary of Share Options Activity under 2006 Share Incentive Plan (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013	May. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted number of options, Granted	0	0	0
2006 Share Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted number of options outstanding, Beginning balance	1,272,155	3,637,249	5,136,297
Weighted number of options, Granted	0	0	0
Weighted number of options, Exercised	(953,514)	(2,113,094)	(734,048)
Weighted number of options, Forfeited		(252,000)	(765,000)
Weighted number of options outstanding, Ending balance	318,641	1,272,155	3,637,249	5,136,297
Weighted average exercise prices, Options outstanding, Beginning balance	$ 10.18	$ 9.27	$ 15.34
Weighted number of options vested and expect to vest at May 31, 2015	318,641
Weighted average exercise prices, Granted	$ 0	0	0
Weighted number of options exercisable at May 31, 2015	318,641
Weighted average exercise prices, Exercised	$ 11.81	8.37	7.81
Weighted average exercise prices, Forfeited		12.19	12.91
Weighted average exercise prices, Options outstanding, Ending balance	$ 5.3	$ 10.18	$ 9.27	$ 15.34
Aggregate intrinsic value, Options outstanding, beginning balance	$ 19,898	$ 47,503	$ 57,371
Weighted average exercise prices, Options vested and expect to vest at May 31, 2015	$ 5.3
Aggregate intrinsic value, Options outstanding, ending balance	$ 5,903	$ 19,898	$ 47,503	$ 57,371
Weighted average exercise prices, Options exercisable at May 31, 2015	$ 5.3
Aggregate intrinsic value, Options vested and expect to vest at May 31, 2015	$ 5,903
Remaining contractual life, Options outstanding	1 year 11 months 1 day	6 years 2 months 12 days	6 years 4 months 21 days	7 years 5 months 5 days
Aggregate intrinsic value, Options exercisable at May 31, 2015	$ 5,903
Remaining contractual life, Options vested and expect to vest	1 year 11 months 1 day
Remaining contractual life, Options exercisable	1 year 11 months 1 day

Share-Based Compensation - Su91

Share-Based Compensation - Summary of NES Activities under 2006 Share Incentive Plan (Detail) - $ / shares	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted-average grant date fair value, Granted	$ 19.26	$ 22.80	$ 12.97
2006 Share Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of NES, Beginning balance	619,930	1,510,970	521,000
Number of NES, Granted	833,670	19,830	2,165,525
Number of NES, Vested	(575,432)	(810,052)	(1,054,962)
Number of NES, Forfeited	(271,768)	(100,818)	(120,593)
Number of NES, Ending balance	606,400	619,930	1,510,970
Weighted-average grant date fair value, Beginning balance	$ 12.39	$ 13.45	$ 20.47
Number of NES, vested and expect to vest at May 31, 2015	606,400
Weighted-average grant date fair value, Granted	$ 19.26	22.80	12.97
Weighted-average grant date fair value, Vested	15.44	14.30	15.84
Weighted-average grant date fair value, Forfeited	13.23	14.97	14.40
Weighted-average grant date fair value, Ending balance	18.55	12.39	13.45
Weighted-average grant date intrinsic value, Beginning balance	12.39	13.45	20.47
Weighted-average grant date fair value, NES vested and expect to vest at May 31, 2015	18.55
Weighted-average grant date intrinsic value, Granted	19.26	22.80	12.97
Weighted-average grant date intrinsic value, Vested	15.44	14.30	15.84
Weighted-average grant date intrinsic value, Forfeited	13.23	14.97	14.40
Weighted-average grant date intrinsic value, Ending balance	18.55	$ 12.39	$ 13.45
Weighted-average grant date intrinsic value, NES vested and expect to vest at May 31, 2015	$ 18.55

Income Taxes - Components of Pr

Income Taxes - Components of Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Current:
PRC	$ 31,552	$ 28,235	$ 18,985
Deferred:
PRC	(5,331)	(2,193)	(3,630)
Total provision for income taxes	$ 26,221	$ 26,042	$ 15,355

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail)	12 Months Ended
	May. 31, 2016	May. 31, 2015USD ($)$ / shares	May. 31, 2015CNY (¥)	May. 31, 2014USD ($)$ / shares	May. 31, 2013USD ($)$ / shares
Income Taxes [Line Items]
Income tax rate		11.89%	11.89%	10.71%	10.01%
Cash paid for dividend				$ 54,476,000	$ 46,990,000
Valuation allowance		$ 2,363,000		3,871,000
Net operating loss		$ 30,848,000
Net operating loss expiration dates		May 31, 2016 to May 31, 2020	May 31, 2016 to May 31, 2020
Increase of income tax expense		$ 47,080,000		$ 49,464,000	$ 32,489,000
Decrease in basic net income per share | $ / shares		$ 0.30		$ 0.32	$ 0.21
Decrease in diluted net income per share | $ / shares		$ 0.30		$ 0.31	$ 0.21
Withholding tax, dividends paid by PRC schools and subsidiaries to their foreign investors		10.00%
Aggregate undistributed earnings available for distribution		$ 789,338,000		$ 788,016,000
Unrecognized tax benefits		0		0	$ 0
Wholly owned subsidiaries [Member]
Income Taxes [Line Items]
Cash paid for dividend		55,587,000		43,992,000
Withholding tax paid for the dividend		5,559,000		4,399,000
Minimum [Member]
Income Taxes [Line Items]
Valuation allowance				1,322,000
Underpayment of tax liability		16,000	¥ 100,000
Maximum [Member]
Income Taxes [Line Items]
Valuation allowance				4,274,000
Shanghai Smart Words Software Technology Company Limited [Member]
Income Taxes [Line Items]
Withholding tax paid for the dividend		5,559,000		5,559,000
Beijing Hewstone Technology Company Limited [Member]
Income Taxes [Line Items]
Withholding tax paid for the dividend		$ 4,399,000		$ 4,399,000
High and new tech enterprise (HNTE) [Member]
Income Taxes [Line Items]
Income tax rate		15.00%	15.00%	15.00%
Preferential tax rate		15.00%	15.00%
High and new tech enterprise (HNTE) [Member] | Scenario, Forecast [Member]
Income Taxes [Line Items]
Income tax rate	15.00%
Newly established software enterprise (NESE) [Member]
Income Taxes [Line Items]
Preferential tax rate		12.50%	12.50%
Tax holiday year		2 years	2 years
Income tax holiday, description		Enterprises that qualify as the "newly established software enterprise" ("NESE") are exempt from EIT for two years beginning the enterprise's first profitable year followed by a tax rate of 12.5% for the succeeding three years.	Enterprises that qualify as the "newly established software enterprise" ("NESE") are exempt from EIT for two years beginning the enterprise's first profitable year followed by a tax rate of 12.5% for the succeeding three years.
Peoples Republic Of China Entities [Member]
Income Taxes [Line Items]
Income tax rate		25.00%	25.00%
Variable Interest Entities [Member]
Income Taxes [Line Items]
Income tax rate		25.00%	25.00%
Hong Kong [Member]
Income Taxes [Line Items]
Income tax rate		16.50%	16.50%
Foreign income tax expense		$ 7,471,000		$ 4,399,000	$ 10,000

Income Taxes - Components of Gr

Income Taxes - Components of Group's Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Current deferred tax assets
Allowance doubtful accounts	$ 205	$ 83
Accrued expenses	15,990	12,353
Deferred revenue for incentive plan	2,382
Total current deferred tax assets	18,577	12,436
Less: valuation allowance	(589)	(403)
Current deferred tax assets, net	17,988	12,033
Non-current deferred tax assets
Net operating loss carry-forwards	7,403	6,095
Total non-current deferred tax assets	7,403	6,095
Less: valuation allowance	(2,363)	(3,871)
Non-current deferred tax assets, net	5,040	2,224
Non-current deferred tax liabilities
Acquired of non-current assets	(2,461)	(1,722)
Total non-current deferred tax liabilities	$ (2,461)	$ (1,722)

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Effective Tax Rates from 25% Statutory Tax Rates (Detail)	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Income Tax Disclosure [Abstract]
Statutory tax rate	25.00%	25.00%	25.00%
Effect of expenses not deductible for tax purposes	4.91%	4.33%	8.70%
Effect of differential tax rate other than tax holiday	0.00%	0.00%	(1.58%)
Effect of tax holiday	(20.82%)	(20.34%)	(21.18%)
Changes in valuation allowance	(0.59%)	(0.09%)	(0.93%)
Effect of dividend withholding tax	3.39%	1.81%
Total provision for income taxes	11.89%	10.71%	10.01%

Net Income Per Share - Computat

Net Income Per Share - Computation of Basic and Diluted Net Income Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Numerator used in basic and diluted net income per share:
Net income on continuing operation	$ 192,718	$ 215,704	$ 136,676
Net income on discontinued operation			(407)
Net income attributable to New Oriental Education & Technology Group Inc.	$ 193,013	$ 215,704	$ 136,269
Shares (denominator):
Weighted average common shares outstanding used in computing basic net income per share	156,438,606	156,033,992	155,762,959
Plus incremental weighted average common shares from assumed exercise of share options and vesting of NES using the treasury stock method	863,568	1,869,472	2,060,833
Weighted average common shares outstanding used in computing diluted net income per share	157,302,174	157,903,464	157,823,792
Net income from continuing operation per share
- Basic	$ 1.23	$ 1.38	$ 0.88
- Diluted	$ 1.23	$ 1.37	0.87
Net income from discontinued operation per share
- Basic			0
- Diluted			$ 0

Net Income Per Share - Addition

Net Income Per Share - Additional Information (Detail) - shares	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Earnings Per Share [Abstract]
Treasury shares remain for future issuance	1,892,624	620,721	1,683,400
Treasury shares excluded in computing basic and diluted net income per share	1,892,624	620,721	1,683,400
Employee stock options excluded from the dilutive share calculation	0	0	2,169,000

Related Party Transaction - Bal

Related Party Transaction - Balances and Transaction with Related Parties (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Related Party Transaction [Line Items]
Amounts due from related parties - non current	$ 1,497	$ 930
Amounts due from related parties - current	3,586	4,116
Amounts due to related parties - current	1,995	4
Gain on disposal of subsidiaries		3,621
Metropolis Holding China Limited [Member] | Chairman and Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Amounts due from related parties - non current	1,497	930
Amounts due from related parties - current	1,096	1,073
Rental expense	5,298	4,173	$ 4,276
MaxEn [Member] | Joint Venture [Member]
Related Party Transaction [Line Items]
Amounts due from related parties - current	2,490	3,043
Amounts due to related parties - current	1,992	4
Gain on disposal of subsidiaries		$ 3,621
MaxEn [Member] | Corporate Joint Venture [Member]
Related Party Transaction [Line Items]
Amounts due from related parties - current	2,490
Amounts due to related parties - current	1,992
Beijing Zhishang Education & Technology Co., Ltd. [Member] | Corporate Joint Venture [Member]
Related Party Transaction [Line Items]
Amounts due to related parties - current	$ 3

Related Party Transaction - B99

Related Party Transaction - Balances and Transaction with Related Parties (Parenthetical) (Detail) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Related Party Transaction [Line Items]
Amounts due from related parties, non-current	$ 1,497	$ 930
Amounts due from related parties, current	3,586	4,116
Amounts due to related parties-current	1,995	4
Metropolis Holding China Limited [Member] | Chairman and Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Amounts due from related parties, non-current	1,497	930
Amounts due from related parties, current	1,096	$ 1,073
MaxEn [Member] | Corporate Joint Venture [Member]
Related Party Transaction [Line Items]
Amounts due from related parties, current	2,490
Amounts due to related parties-current	1,992
MaxEn [Member] | Pre-operating Expenses [Member] | Corporate Joint Venture [Member]
Related Party Transaction [Line Items]
Amounts due from related parties, current	578
MaxEn [Member] | Unpaid Consideration [Member] | Corporate Joint Venture [Member]
Related Party Transaction [Line Items]
Amounts due from related parties, current	1,912
MaxEn [Member] | Miscellaneous Payments [Member] | Corporate Joint Venture [Member]
Related Party Transaction [Line Items]
Amounts due to related parties-current	13
MaxEn [Member] | Tuition [Member] | Corporate Joint Venture [Member]
Related Party Transaction [Line Items]
Amounts due to related parties-current	$ 1,979

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Thousands	1 Months Ended		2 Months Ended	12 Months Ended
	May. 31, 2015USD ($)Claim	Oct. 31, 2012Claim	Aug. 31, 2012Claim	May. 31, 2015USD ($)ClaimPlaintiff	May. 31, 2014USD ($)	May. 31, 2013USD ($)
Operating Leased Assets [Line Items]
Rent expenses for cancelable and non-cancelable leases				$ 157,523	$ 142,032	$ 137,046
Equity ownership interest	50.00%			50.00%
Capital commitment paid	$ 3,672			$ 3,672
Number of federal securities class actions filed | Claim			4
Number of federal securities class actions dismissed | Claim		1
Number of federal securities class actions pending | Claim	3			3
Number of plaintiff currently pending | Plaintiff				1
Litigation settlement amount				$ 4,750
Maximum [Member]
Operating Leased Assets [Line Items]
Lease term				10 years
Equity ownership interest	50.00%			50.00%
Third Party [Member]
Operating Leased Assets [Line Items]
Equity ownership interest	36.00%			36.00%
Cash consideration	$ 2,904
Third Party [Member] | Plan [Member]
Operating Leased Assets [Line Items]
Capital commitment paid	$ 1,836			$ 1,836
Final Settlement [Member]
Operating Leased Assets [Line Items]
Litigation settlement amount				$ 3,500

Commitments and Contingencie101

Commitments and Contingencies - Future Minimum Lease Payments under Non-Cancelable Operating Leases (Detail) $ in Thousands	May. 31, 2015USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,016	$ 135,927
2,017	146,013
2,018	88,021
2,019	63,982
2,020	45,570
Thereafter	53,345
Operating Leases, Future Minimum Payments Due, Total	$ 532,858

Commitments and Contingencie102

Commitments and Contingencies - Future Minimum Capital Commitments under Non-Cancelable Construction (Detail) $ in Thousands	May. 31, 2015USD ($)
Capital Lease Obligations [Line Items]
Capital commitment	$ 3,672
Purchase of Property and Equipment [Member]
Capital Lease Obligations [Line Items]
Capital commitment	604
Leasehold Improvements [Member]
Capital Lease Obligations [Line Items]
Capital commitment	$ 3,068

Noncontrolling Interest - Summa

Noncontrolling Interest - Summary of Changes in Noncontrolling Interest (Detail) $ in Thousands	12 Months Ended
	May. 31, 2015USD ($)
Noncontrolling Interest [Line Items]
Balance as of May 31, 2014
Capital Injection from noncontrolling interest shareholders	$ 3,791
Loss attributed to noncontrolling interest shareholders	(295)
Balance as of May 31, 2015	$ 3,496
Koolearn Corporation [Member]
Noncontrolling Interest [Line Items]
Balance as of May 31, 2014
Capital Injection from noncontrolling interest shareholders	$ 3,752
Loss attributed to noncontrolling interest shareholders	(294)
Balance as of May 31, 2015	$ 3,458
Beijing New Road Information Consulting Services Co., Ltd. [Member]
Noncontrolling Interest [Line Items]
Balance as of May 31, 2014
Capital Injection from noncontrolling interest shareholders	$ 39
Loss attributed to noncontrolling interest shareholders	(1)
Balance as of May 31, 2015	$ 38

Noncontrolling Interest - Addit

Noncontrolling Interest - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended
	Apr. 30, 2015	Feb. 28, 2015	May. 31, 2015
Koolearn Corporation [Member]
Noncontrolling Interest [Line Items]
Ordinary shares issued		5,000,000
Cash consideration received on issuance of equity		$ 3,752
Noncontrolling interest, equity percentage			5.90%
Beijing New Road Information Consulting Services Co., Ltd. [Member]
Noncontrolling Interest [Line Items]
Cash consideration received on issuance of equity	$ 39
Noncontrolling interest, equity percentage		49.00%
Equity ownership percentage		51.00%

Segment Information - Additiona

Segment Information - Additional Information (Detail) - 12 months ended May. 31, 2015 - Segment	Total
Segment Reporting Information [Line Items]
Number of operating segments	6
Sales Revenue, Segment [Member] | Product Concentration Risk [Member]
Segment Reporting Information [Line Items]
Quantitative threshold	10.00%

Segment Information - Schedule

Segment Information - Schedule of Segment Reporting Information, by Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Segment Reporting Information [Line Items]
Net revenues	$ 1,246,766	$ 1,138,887	$ 959,854
Operating costs and expenses:
Cost of revenues	(526,320)	(451,669)	(384,177)
Selling and marketing	(188,483)	(169,062)	(142,098)
General and administrative	(378,434)	(324,210)	(311,014)
Total operating costs and expenses	(1,093,237)	(944,941)	(837,289)
Gain on disposal of subsidiaries		3,621
Operating income	153,529	197,567	122,565
Total assets	1,951,537	1,603,545	1,353,441
Operating Segments [Member]
Segment Reporting Information [Line Items]
Net revenues	1,246,766	1,138,887	959,854
Operating costs and expenses:
Cost of revenues	(526,320)	(451,669)	(384,177)
Selling and marketing	(166,276)	(147,057)	(125,446)
General and administrative	(304,770)	(250,172)	(232,804)
Total operating costs and expenses	(1,093,237)	(944,941)	(837,289)
Gain on disposal of subsidiaries		3,621
Operating income	153,529	197,567	122,565
Total assets	1,311,508	1,020,841	824,901
Corporate, Non-Segment [Member]
Operating costs and expenses:
Total operating costs and expenses	(95,871)	(96,043)	(94,862)
Total assets	640,029	582,704	528,540
Language Training and Test Preparation Course [Member]
Operating costs and expenses:
Total assets	937,020	709,979	544,669
Language Training and Test Preparation Course [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Net revenues	1,040,380	969,947	818,550
Operating costs and expenses:
Cost of revenues	(442,994)	(388,998)	(328,663)
Selling and marketing	(122,697)	(112,092)	(96,064)
General and administrative	(245,315)	(204,679)	(198,718)
Total operating costs and expenses	(811,006)	(705,769)	(623,445)
Operating income	229,374	264,178	195,105
Total assets	937,020	709,979	544,669
Primary and Secondary Education [Member]
Operating costs and expenses:
Total assets	75,046	65,357	59,791
Primary and Secondary Education [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Net revenues	26,735	24,063	20,712
Operating costs and expenses:
Cost of revenues	(9,083)	(8,488)	(8,396)
Selling and marketing	(1,039)	(956)	(1,712)
General and administrative	(10,068)	(8,748)	(6,648)
Total operating costs and expenses	(20,190)	(18,192)	(16,756)
Operating income	6,545	5,871	3,956
Total assets	75,046	65,357	59,791
Others [Member]
Operating costs and expenses:
Total assets	299,442	245,505	220,441
Others [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Net revenues	179,651	144,877	120,592
Operating costs and expenses:
Cost of revenues	(74,243)	(54,183)	(47,118)
Selling and marketing	(42,540)	(34,009)	(27,670)
General and administrative	(49,387)	(36,745)	(27,438)
Total operating costs and expenses	(166,170)	(124,937)	(102,226)
Gain on disposal of subsidiaries		3,621
Operating income	13,481	23,561	18,366
Total assets	$ 299,442	$ 245,505	$ 220,441

Mainland China Contribution 107

Mainland China Contribution Plan - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Compensation and Retirement Disclosure [Abstract]
Contributions for employee benefits	$ 61,448	$ 52,159	$ 42,097

Statutory Reserve - Additional

Statutory Reserve - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Statutory Accounting Practices [Line Items]
Percentage allocation of profits to general reserves	10.00%
Registered capital	50.00%
Accrued for general reserve	$ 530	$ 1,029	$ 524
Percentage allocation of profits to development fund	25.00%
Group transfers to the statutory reserves	$ 23,742	22,145	22,470
Development fund [Member]
Statutory Accounting Practices [Line Items]
Appropriations to reserves	$ 23,212	$ 21,116	$ 21,946

Restricted Net Assets - Additio

Restricted Net Assets - Additional Information (Detail) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Restricted Net Assets [Line Items]
Restricted net assets	$ 270,674	$ 239,245
Variable interest entities (VIEs) [Member] | Paid-in capital and statutory reserves [Member]
Restricted Net Assets [Line Items]
Restricted net assets	216,526	188,017
Wholly owned subsidiaries [Member] | Paid-in capital and statutory reserves [Member]
Restricted Net Assets [Line Items]
Restricted net assets	$ 54,148	$ 51,228

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	Jul. 19, 2015	May. 31, 2014	May. 31, 2012
Subsequent Event [Line Items]
Special cash dividend declared date		Apr. 17, 2012
Special cash dividend declared per share		$ 0.35	$ 0.3
Shareholdings record date		Aug. 31, 2012
Subsequent Event [Member]
Subsequent Event [Line Items]
Special cash dividend declared date	Jul. 19, 2015
Special cash dividend declared per share	$ 0.4
Dividend payable date	2015-10
Aggregate amount of cash dividends to be paid	$ 63
Shareholdings record date	Sep. 4, 2015

Schedule I - Condensed Finan111

Schedule I - Condensed Financial Information of Parent Company - Balance Sheets (Detail) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014	May. 31, 2013	May. 31, 2012
Current assets:
Cash and cash equivalents	$ 531,298	$ 371,593	$ 417,166	$ 428,261
Prepaid expense and other current assets	97,833	78,398
Amounts due from related parties	3,586	4,116
Total current assets	1,348,880	1,233,675
Long term investments	325,991	117,113
Total assets	1,951,537	1,603,545	1,353,441
Current liabilities:
Accrued expenses and other current liabilities	178,803	168,918
Amounts due to related parties	1,995	4
Total current liabilities	725,232	576,065
Equity:
Common shares (US$0.01 par value; 300,000,000 shares authorized as of May 31, 2014 and 2015; 158,379,387 shares issued as of May 31, 2014 and 2015; 157,758,666 and 156,486,763 shares outstanding as of May 31, 2014 and 2015, respectively)	1,584	1,584
Treasury stock	(19)	(6)
Additional paid-in capital	141,653	174,009
Retained earnings	824,015	654,744
Accumulated other comprehensive income	99,505	65,559
Total New Oriental Education & Technology Group Inc. shareholders' equity	1,220,348	1,025,758
Total liabilities and equity	1,951,537	1,603,545
Parent Company [Member]
Current assets:
Cash and cash equivalents	22,748	15,874	28,653	62,994
Prepaid expense and other current assets	10,780	8,137
Amounts due from related parties	25,696	18,511
Total current assets	59,224	42,522
Long term investments	51,902	19,662
Investments in subsidiaries and VIEs	1,194,328	976,348
Total assets	1,305,454	1,038,532
Current liabilities:
Accrued expenses and other current liabilities	9,689	12,417
Amounts due to related parties	75,417	357
Total current liabilities	85,106	12,774
Equity:
Common shares (US$0.01 par value; 300,000,000 shares authorized as of May 31, 2014 and 2015; 158,379,387 shares issued as of May 31, 2014 and 2015; 157,758,666 and 156,486,763 shares outstanding as of May 31, 2014 and 2015, respectively)	1,584	1,584
Treasury stock	(19)	(6)
Additional paid-in capital	141,653	174,009
Retained earnings	977,625	784,612
Accumulated other comprehensive income	99,505	65,559
Total New Oriental Education & Technology Group Inc. shareholders' equity	1,220,348	1,025,758	$ 857,252	$ 690,402
Total liabilities and equity	$ 1,305,454	$ 1,038,532

Schedule I - Condensed Finan112

Schedule I - Condensed Financial Information of Parent Company - Balance Sheets (Parenthetical) (Detail) - $ / shares	May. 31, 2015	May. 31, 2014
Condensed Financial Statements, Captions [Line Items]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	158,379,387	158,379,387
Common stock, shares outstanding	156,486,763	157,758,666
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	158,379,387	158,379,387
Common stock, shares outstanding	156,486,763	157,758,666

Schedule I - Condensed Finan113

Schedule I - Condensed Financial Information of Parent Company - Statements of Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Operating costs and expenses:
General and administrative	$ 378,434	$ 324,210	$ 311,014
Total operating costs and expenses	1,093,237	944,941	837,289
Operating loss	153,529	197,567	122,565
Interest income	66,605	44,880	30,121
Equity in earnings of subsidiaries and VIEs	(1,537)	(1,453)	(1,427)
Net income attributable to New Oriental Education & Technology Group Inc.	193,013	215,704	136,269
Parent Company [Member]
Operating costs and expenses:
General and administrative	12,963	20,435	32,208
Total operating costs and expenses	12,963	20,435	32,208
Operating loss	(12,963)	(20,435)	(32,208)
Other income	0	0	0
Interest income	2	1	49
Equity in earnings of subsidiaries and VIEs	205,974	236,138	168,428
Net income attributable to New Oriental Education & Technology Group Inc.	$ 193,013	$ 215,704	$ 136,269

Schedule I - Condensed Finan114

Schedule I - Condensed Financial Information of Parent Company - Statements of Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Net income	$ 193,013	$ 215,704	$ 136,269
Other comprehensive income, net of tax
Foreign currency translation adjustment	12,006	(17,894)	27,729
Unrealized gain on available-for-sale securities, net of tax effect of nil, nil and nil for years ended May 31, 2013, 2014 and 2015	21,940	586
Other comprehensive income/ (loss)	33,946	(17,308)	27,729
Comprehensive income	226,664	198,396	163,998
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Net income	193,013	215,704	136,269
Other comprehensive income, net of tax
Foreign currency translation adjustment	12,006	(17,894)	27,729
Unrealized gain on available-for-sale securities, net of tax effect of nil, nil and nil for years ended May 31, 2013, 2014 and 2015	21,940	586
Other comprehensive income/ (loss)	33,946	(17,308)	27,729
Comprehensive income	$ 226,959	$ 198,396	$ 163,998

Schedule I - Condensed Finan115

Schedule I - Condensed Financial Information of Parent Company - Statements of Comprehensive Income (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Unrealized gain on available-for-sale securities, tax effect
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Unrealized gain on available-for-sale securities, tax effect	$ 0	$ 0	$ 0

Schedule I - Condensed Finan116

Schedule I - Condensed Financial Information of Parent Company - Statements of Changes in Equity (Detail) - USD ($) $ in Thousands		12 Months Ended
		May. 31, 2015		May. 31, 2014		May. 31, 2013		May. 31, 2012
Condensed Financial Statements, Captions [Line Items]
Beginning Balance		$ 1,025,758
Beginning Balance, shares		158,379,387
Issuance of ADS shares for the exercises of employee share options				$ 7,848		$ 5,733
Reissuance of treasury stock for the exercises of employee share options		$ 11,362		13,524
Reissuance of treasury stock for the exercises of employee share options, shares		1,968,241
Reissuance of treasury stock for Non-vested equity shares vested, shares		1,385,484
Share based compensation expense		$ 15,689		20,079		27,242
Dividend declared				(54,476)	[1]	3,010	[2]	$ 50,000
Share repurchase		$ (59,420)	[3]	$ (16,865)	[4]	$ (33,133)	[4]
Share repurchase, shares		(2,800,849)		(762,100)		(1,683,400)
Net income		$ 193,013		$ 215,704		$ 136,269
Foreign currency translation adjustment		12,006		(17,894)		$ 27,729
Unrealized gain on available-for-sale securities, net of tax effect of nil		21,940		586
Ending Balance		$ 1,220,348		$ 1,025,758
Ending Balance, shares		158,379,387		158,379,387
Common Stock [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance, shares		157,758,666		156,695,987		158,379,387
Issuance of ADS shares for the exercises of employee share options				$ 11		$ 7
Non-vested equity shares vested						$ 11
Reissuance of treasury stock for the exercises of employee share options, shares		953,514		1,014,727
Reissuance of treasury stock for Non-vested equity shares vested, shares		575,432		810,052
Share repurchase, shares		(2,800,849)		(762,100)		(1,683,400)
Ending Balance, shares		156,486,763		157,758,666		156,695,987		158,379,387
Additional Paid-in Capital [Member]
Condensed Financial Statements, Captions [Line Items]
Issuance of ADS shares for the exercises of employee share options				$ 7,837		$ 5,726
Non-vested equity shares vested						(11)
Reissuance of treasury stock for the exercises of employee share options		$ 11,353		13,514
Reissuance of treasury stock for Non-vested equity shares vested		(6)		(8)
Share based compensation expense		15,689		20,079		27,242
Dividend declared				(14,891)	[1]	3,010	[2]
Share repurchase		(59,392)	[3]	(16,858)	[4]	(33,116)	[4]
Treasury Stock [Member]
Condensed Financial Statements, Captions [Line Items]
Reissuance of treasury stock for the exercises of employee share options		9		10
Reissuance of treasury stock for Non-vested equity shares vested		6		8
Share repurchase		(28)	[3]	(7)	[4]	(17)	[4]
Retained Earnings [Member]
Condensed Financial Statements, Captions [Line Items]
Dividend declared	[1]			(39,585)
Accumulated Other Comprehensive Income (Loss) [Member]
Condensed Financial Statements, Captions [Line Items]
Foreign currency translation adjustment		12,006		(17,894)		27,729
Unrealized gain on available-for-sale securities, net of tax effect of nil		21,940		586
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance		$ 1,025,758		857,252		690,402
Beginning Balance, shares		158,379,387
Issuance of ADS shares for the exercises of employee share options				7,848		5,733
Reissuance of treasury stock for the exercises of employee share options		$ 11,362		13,524
Share based compensation expense		15,689		20,079		27,242
Dividend declared				(54,476)		3,010
Share repurchase		(59,420)		(16,865)		(33,133)
Net income		193,013		215,704		136,269
Foreign currency translation adjustment		12,006		(17,894)		27,729
Unrealized gain on available-for-sale securities, net of tax effect of nil		21,940		586
Ending Balance		$ 1,220,348		$ 1,025,758		857,252		$ 690,402
Ending Balance, shares		158,379,387		158,379,387
Parent Company [Member] | Common Stock [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance		$ 1,584		$ 1,573		$ 1,555
Beginning Balance, shares		157,758,666		156,695,987		158,379,387
Issuance of ADS shares for the exercises of employee share options				$ 11		$ 7
Non-vested equity shares vested						$ 11
Reissuance of treasury stock for the exercises of employee share options, shares		953,514		1,014,727
Reissuance of treasury stock for Non-vested equity shares vested, shares		575,432		810,052
Share repurchase, shares		(2,800,849)		(762,100)		(1,683,400)
Ending Balance		$ 1,584		$ 1,584		$ 1,573		$ 1,555
Ending Balance, shares		156,486,763		157,758,666		156,695,987		158,379,387
Parent Company [Member] | Additional Paid-in Capital [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance		$ 174,009		$ 164,336		$ 161,485
Issuance of ADS shares for the exercises of employee share options				7,837		5,726
Non-vested equity shares vested						(11)
Reissuance of treasury stock for the exercises of employee share options		11,353		13,514
Reissuance of treasury stock for Non-vested equity shares vested		(6)		(8)
Share based compensation expense		15,689		20,079		27,242
Dividend declared				(14,891)		3,010
Share repurchase		(59,392)		(16,858)		(33,116)
Ending Balance		141,653		174,009		164,336		$ 161,485
Parent Company [Member] | Treasury Stock [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance		(6)		(17)
Reissuance of treasury stock for the exercises of employee share options		9		10
Reissuance of treasury stock for Non-vested equity shares vested		6		8
Share repurchase		(28)		(7)		(17)
Ending Balance		(19)		(6)		(17)
Parent Company [Member] | Retained Earnings [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance		784,612		608,493		472,224
Dividend declared				(39,585)
Net income		193,013		215,704		136,269
Ending Balance		977,625		784,612		608,493		472,224
Parent Company [Member] | Accumulated Other Comprehensive Income (Loss) [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance		65,559		82,867		55,138
Foreign currency translation adjustment		12,006		(17,894)		27,729
Unrealized gain on available-for-sale securities, net of tax effect of nil		21,940		586
Ending Balance		$ 99,505		$ 65,559		$ 82,867		$ 55,138
[1]	On July 23, 2013, the Company declared a special cash dividend in the amount of US$0.35 per ADS. The aggregate amount of cash dividend paid was US$54,476, of which US$39,585 and US$14,891 were funded by retained earnings and additional paid in capital, respectively. The dividend was fully paid on October 7, 2013 to shareholders of record at the close of business on September 6, 2013.
[2]	On April 17, 2012, the Company declared a special cash dividend in the amount of US$0.30 per ADS, or a total of approximately US$50,000. The actual dividend amount of US$46,990 was paid on September 28, 2012 to shareholders of record at the close of business on August 31, 2012.
[3]	On July 22, 2014, the Company's board of directors authorized the repurchase of up to US$120,000 of the Company's shares during the period from July 28, 2014 through March 31, 2015. 2,800,849 shares were repurchased in the year ended May 31, 2015.
[4]	On April 23, 2013, the Company's board of directors authorized the repurchase of up to US$50,000 of the Company's shares during the period from April 29, 2013, through July 31, 2013 to facilitate the future vesting of options or non-vested equity shares.

Schedule I - Condensed Finan117

Schedule I - Condensed Financial Information of Parent Company - Statements of Changes in Equity (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Unrealized gain on available-for-sale securities, tax effect
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Unrealized gain on available-for-sale securities, tax effect	$ 0	$ 0	$ 0

Schedule I - Condensed Finan118

Schedule I - Condensed Financial Information of Parent Company - Statements of Cash Flows (Detail) - USD ($) $ in Thousands	12 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2013
Cash flows from operating activities:
Net income	$ 193,013	$ 215,704	$ 136,269
Adjustments to reconcile net income to net cash provided by (used in) operating activities
Equity in earnings of subsidiaries	1,537	1,453	1,427
Share-based compensation expense	15,689	20,079	27,242
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	(22,503)	(20,168)	2,846
Accrued expenses and other current liabilities	11,120	44,775	22,047
Amounts due from/to related parties	1,994	(1,097)	912
Net cash provided by operating activities	374,145	361,345	283,628
Cash flows from investing activities
Net cash used in investing activities	(173,417)	(344,377)	(237,888)
Cash flows from financing activities:
Proceeds from issuance of common shares upon exercise of share options	11,332	21,849	4,652
Cash paid for shares repurchase	(59,420)	(21,487)	(28,511)
Cash paid for dividend		(54,476)	(46,990)
Net cash used in financing activities	(44,297)	(54,114)	(70,849)
Net change in cash and cash equivalents	159,705	(45,573)	(11,095)
Cash and cash equivalents at beginning of year	371,593	417,166	428,261
Cash and cash equivalents at end of year	531,298	371,593	417,166
Parent Company [Member]
Cash flows from operating activities:
Net income	193,013	215,704	136,269
Adjustments to reconcile net income to net cash provided by (used in) operating activities
Equity in earnings of subsidiaries	(205,974)	(236,138)	(168,428)
Dividend received from subsidiaries		83,728
Share-based compensation expense	15,689	20,079	27,242
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	(2,613)	(2,958)	(91)
Accrued expenses and other current liabilities	(2,728)	4,988	4,015
Amounts due from/to related parties	(762)	(849)	(4,950)
Net cash provided by operating activities	(3,375)	84,554	(5,943)
Cash flows from investing activities
Loan to related parties	(6,423)		(1,630)
Repayment from related parties		15,500
Net cash used in investing activities	(16,723)	(576)	(1,630)
Cash flows from financing activities:
Proceeds from issuance of common shares upon exercise of share options	11,332	21,849	5,733
Loan from related party	75,060		43,000
Loan repayment to related party		(42,643)
Cash paid for shares repurchase	(59,420)	(21,487)	(28,511)
Cash paid for dividend		(54,476)	(46,990)
Net cash used in financing activities	26,972	(96,757)	(26,768)
Net change in cash and cash equivalents	6,874	(12,779)	(34,341)
Cash and cash equivalents at beginning of year	15,874	28,653	62,994
Cash and cash equivalents at end of year	22,748	15,874	$ 28,653
Parent Company [Member] | Alo7.com Ltd [Member]
Cash flows from investing activities
Long term investment	$ (10,300)	(2,576)
Parent Company [Member] | Tarena [Member]
Cash flows from investing activities
Long term investment		$ (13,500)

Schedule I - Related Party Tran

Schedule I - Related Party Transactions - Related Party Balances (Detail) - USD ($) $ in Thousands	May. 31, 2015	May. 31, 2014
Amount due from related parties:
Subtotal of amount due from related parties	$ 3,586	$ 4,116
Amount due to related parties:
Subtotal of amount due to related parties	1,995	4
Parent Company [Member]
Amount due from related parties:
Subtotal of amount due from related parties	25,696	18,511
Amount due to related parties:
Subtotal of amount due to related parties	75,417	357
Parent Company [Member] | Winner Park [Member]
Amount due from related parties:
Subtotal of amount due from related parties	12	11
Parent Company [Member] | Smart Shine [Member]
Amount due from related parties:
Subtotal of amount due from related parties	8,512	8,511
Parent Company [Member] | Elite Concept Holdings Limited [Member]
Amount due from related parties:
Subtotal of amount due from related parties	8,631	7,871
Amount due to related parties:
Subtotal of amount due to related parties	357	357
Parent Company [Member] | New Oriental China [Member]
Amount due from related parties:
Subtotal of amount due from related parties	8,541	$ 2,118
Parent Company [Member] | Abundant State Limited [Member]
Amount due to related parties:
Subtotal of amount due to related parties	$ 75,060