New Oriental Education & Technology (EDU) 20-F 29 Sep 22 2022 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	May 31, 2022 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	May 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Registrant Name	NEW ORIENTAL EDUCATION & TECHNOLOGY GROUP INC.
Entity Central Index Key	0001372920
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 Voluntary Filers	No
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding	1,696,966,183
Document Accounting Standard	U.S. GAAP
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	No. 6 Hai Dian Zhong Street
Entity Address, City or Town	Beijing
Entity Address, Postal Zip Code	100080
Entity Address, Country	CN
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Registration Statement	false
Entity File Number	001-32993
ICFR Auditor Attestation Flag	true
Auditor Name	Deloitte Touche Tohmatsu Certified Public Accountants LLP
Auditor Firm ID	1113
Auditor Location	Beijing, the People’s Republic of China
Business Contact [Member]
Document Information [Line Items]
Entity Address, Address Line One	No. 6 Hai Dian Zhong Street
Entity Address, City or Town	Beijing
Entity Address, Postal Zip Code	100080
Entity Address, Country	CN
Contact Personnel Name	Zhihui Yang
Contact Personnel Email Address	yangzhihui@xdf.cn
City Area Code	86 10
Local Phone Number	6090-8000
Common Stock [Member]
Document Information [Line Items]
Trading Symbol	9901
Title of 12(b) Security	Common shares
ADR [Member]
Document Information [Line Items]
Trading Symbol	EDU
Title of 12(b) Security	American depositary shares, each representing ten common shares
Security Exchange Name	NYSE

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	May 31, 2022	May 31, 2021
Current assets
Cash and cash equivalents	$ 1,148,637	$ 1,612,211
Term deposits	1,140,066	1,214,025
Short-term investments	1,902,254	3,434,726
Accounts receivable, net of allowance of US$1,613 and US$1,212 as of May 31, 2021 and 2022, respectively	16,430	8,667
Inventory, net	27,925	31,175
Prepaid expenses and other current assets, net of allowance of US$215 and US$456 as of May 31, 2021 and 2022, respectively	215,402	269,233
Amounts due from related parties, current	23,245	4,118
Total current assets	4,473,959	6,574,155
Restricted cash, non-current	45,890	19,916
Property and equipment, net	402,690	865,030
Land use rights, net	3,627	13,989
Amounts due from related parties, non-current	3,365	4,157
Long-term deposits	33,409	74,796
Intangible assets, net	2,800	4,836
Goodwill, net	70,803	73,254
Long-term investments, net (including available-for-sale investment of US$224,315 and US$173,003 as of May 31, 2021 and 2022, respectively)	437,919	537,749
Deferred tax assets, non-current, net	20,038	103,587
Right-of-use assets	531,102	1,857,533
Other non-current assets	9,064	22,051
Total assets	6,034,666	10,151,053
Current liabilities
Accounts payable (including accounts payable of the consolidated variable interest entities without recourse to the Company of US$36,032 and US$21,862 as of May 31, 2021 and 2022, respectively)	22,289	38,441
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$900,877 and US$499,721 as of May 31, 2021 and 2022, respectively)	510,264	908,231
Income taxes payable (including income taxes payable of the consolidated variable interest entities without recourse to the Company of US$46,248 and US$63,187 as of May 31, 2021and 2022, respectively)	75,650	84,321
Amounts due to related parties (including amounts due to related parties of the consolidated variable interest entities without recourse to the Company of US$33 and US$226 as of May 31, 2021 and 2022, respectively)	226	33
Deferred revenue (including deferred revenue of the consolidated variable interest entities without recourse to the Company of US$1,923,007 and US$927,187 as of May 31, 2021 and 2022, respectively)	933,062	1,926,386
Operating lease liabilities-current (including operating lease liabilities-current of the consolidated variable interest entities without recourse to the Company of US$501,049 and US$164,806 as of May 31, 2021 and 2022, respectively)	168,623	514,033
Total current liabilities	1,710,114	3,471,445
Deferred tax liabilities, non-current (including deferred tax liabilities, non-current of the consolidated variable interest entities without recourse to the Company of US$12,924 and US$19,048 as of May 31, 2021 and 2022, respectively)	19,240	13,172
Unsecured senior notes (including unsecured senior notes of the consolidated variable interest entities without recourse to the Company of nil and nil as of May 31, 2021 and May 31, 2022, respectively)	65,394	297,631
Operating lease liabilities (including operating lease liabilities of the consolidated variable interest entities without recourse to the Company of US$1,333,961 and US$442,843 as of May 31, 2021 and 2022, respectively)	446,394	1,350,629
Total liabilities	2,241,142	5,132,877
Commitments and contingencies (Note 20)
Equity
Common shares (US$0.001 par value; 3,000,000,000 shares authorized as of May 31, 2021 and 2022; 1,690,082,150 and 1,696,966,183 shares issued as of May 31, 2021 and 2022; 1,690,082,150 and 1,696,966,183shares outstanding as of May 31, 2021 and 2022, respectively)	1,697	1,690
Additional paid-in capital	2,061,613	1,948,884
Statutory reserves	447,820	447,504
Retained earnings	1,065,362	2,253,399
Accumulated other comprehensive income	129,014	261,798
Total New Oriental Education & Technology Group Inc. shareholders' equity	3,705,506	4,913,275
Non-controlling interests	88,018	104,901
Total equity	3,793,524	5,018,176
Total liabilities and equity	$ 6,034,666	$ 10,151,053

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	May 31, 2022	May 31, 2021
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 1,212	$ 1,613
Prepaid expenses and other current assets, allowance	456	215
Available for sale securities non current	173,003	224,315
Accounts payable, consolidated variable interest entity without recourse	21,862	36,032
Accrued expenses and other current liabilities, consolidated variable interest entity without recourse	499,721	900,877
Income taxes payable, consolidated variable interest entity without recourse	63,187	46,248
Amounts due to related parties, consolidated variable interest entity without recourse	226	33
Deferred revenue, consolidated variable interest entity without recourse	927,187	1,923,007
Deferred tax liabilities, non-current consolidated variable interest entity without recourse	19,048	12,924
Operating Lease Liability-current, consolidated variable interest entity without recourse	164,806	501,049
Unsecured senior notes non current, consolidated variable interest entities without recourse	0	0
Operating Lease Liability non current consolidated variable interest entity without recourse	$ 442,843	$ 1,333,961
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	3,000,000,000	3,000,000,000
Common stock, shares issued	1,696,966,183	1,690,082,150
Common stock, shares outstanding	1,696,966,183	1,690,082,150

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands		12 Months Ended
		May 31, 2022	May 31, 2021	May 31, 2020
Net revenues
Educational programs and services		$ 2,709,549	$ 3,936,969	$ 3,230,378
Books and other services		395,697	339,570	348,304
Net revenues		3,105,246	4,276,539	3,578,682
Operating cost and expenses
Cost of revenues		(1,754,291)	(2,036,875)	(1,588,899)
Selling and marketing		(466,895)	(600,778)	(445,259)
General and administrative		(1,866,573)	(1,489,826)	(1,145,521)
Impairment loss on intangible assets and goodwill			(31,794)
Total operating cost and expenses		(4,087,759)	(4,159,273)	(3,179,679)
Operating income/(loss)		(982,513)	117,266	399,003
Other income/(expense)
Interest income		123,542	141,511	116,117
Interest expense		(4,050)	(6,747)	(4,627)
Realized gain from long-term investments		22,004	3,535	407
Impairment loss from long-term investments		(129,350)	(40,207)	(31,750)
Loss from fair value change of investments		(14,933)	(3,824)	(18,451)
Loss on deconsolidation of subsidiaries		(79,609)
Miscellaneous income, net		32,411	103,443	27,137
Income/(Loss) before income taxes and gain/(loss) from equity method investments		(1,032,498)	314,977	487,836
Provision for income taxes:
Current		(44,378)	(127,313)	(142,992)
Deferred		(91,934)	43,725	8,630
Provision for income taxes		(136,312)	(83,588)	(134,362)
Gain/(Loss) from equity method investments		(51,466)	(1,368)	1,385
Net income/(loss)		(1,220,276)	230,021	354,859
Less: Net loss attributable to non-controlling interests		(32,555)	(104,393)	(58,474)
Net income/(loss) attributable to New Oriental Education & Technology Group Inc.'s shareholders		$ (1,187,721)	$ 334,414	$ 413,333
Net income/(loss) per common share*(Note 18)
- Basic	[1]	$ (0.7)	$ 0.2	$ 0.26
- Diluted	[1]	$ (0.7)	$ 0.2	$ 0.26
Weighted average shares used in calculating basic and diluted net income/(loss) per common share*
- Basic	[1]	1,696,419,232	1,645,463,440	1,584,295,760
- Diluted	[1]	1,696,419,232	1,651,982,384	1,595,368,900
[1]Retrospectively restated for the effect of stock split. (Note 15)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Statement of Comprehensive Income [Abstract]
Net income/(loss)	$ (1,220,276)	$ 230,021	$ 354,859
Other comprehensive (loss)/ income, net of tax
Foreign currency translation adjustment	(118,872)	327,236	(67,529)
Purchase of non-controlling interests		59
Unrealized gain/(loss) on available-for-sale investments, net of tax effect of US$60, US$4,014 and US$1,316 for the years ended May 31, 2020, 2021 and 2022, respectively	(12,896)	27,318	(748)
Other comprehensive (loss)/ income, net of tax	(131,768)	354,613	(68,277)
Comprehensive income/(loss)	(1,352,044)	584,634	286,582
Comprehensive loss attributable to non-controlling interests	(31,539)	(102,445)	(58,891)
Comprehensive income/(loss) attributable to New Oriental Education & Technology Group Inc.'s shareholders	$ (1,320,505)	$ 687,079	$ 345,473

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Statement of Comprehensive Income [Abstract]
Unrealized gain on available-for-sale investments, tax effect	$ 1,316	$ 4,014	$ 60

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($) $ in Thousands	Total	Common Shares [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated other comprehensive (loss)/income [Member]	Statutory Reserves [Member]	Retained Earnings [Member]	Total New Oriental Education & Technology Group Inc. Shareholders' Equity [Member]	Non-controlling Interests [Member]
Balance at May. 31, 2019	$ 2,525,097	$ 1,588	$ 428,959	$ (10)	$ (23,007)	$ 305,529	$ 1,647,627	$ 2,360,686	$ 164,411
Balance, shares at May. 31, 2019		1,578,497,140
Issuance of treasury stock and common shares for Non-vested Equity Shares("NES")			(7)	7
Issuance of treasury stock and common shares for Non-vested Equity Shares("NES"), Shares		6,903,660
Share-based compensation expenses	62,057		41,326					41,326	20,731
Exercise of share options in Koolearn Technology Holding Limited ("Koolearn Holding")	3,629								3,629
Transfer to statutory reserves						74,549	(74,549)
Net income/ (loss)	354,859						413,333	413,333	(58,474)
Foreign currency translation adjustment	(67,529)				(67,112)			(67,112)	(417)
Unrealized loss on available-for-sale investments, net of tax effect	(748)				(748)			(748)
Purchase of non-controlling interests	(13,370)		(20,045)					(20,045)	6,675
Share option loss	5,752		5,752					5,752
Capital contribution from non-controlling interests	64		103					103	(39)
Balance at May. 31, 2020	2,869,811	$ 1,588	456,088	$ (3)	(90,867)	380,078	1,986,411	2,733,295	136,516
Balance, shares at May. 31, 2020		1,585,400,800		2,616,340
Issuance of treasury stock and common shares for Non-vested Equity Shares("NES")		$ 3	(6)	$ 3
Issuance of treasury stock and common shares for Non-vested Equity Shares("NES"), Shares		5,706,350
Vested NES		$ 1	(1)
Vested NES (Shares)		1,110,000
HK initial public offering, net of issuance cost	1,482,768	$ 98	1,482,670					1,482,768
HK initial public offering, net of issuance cost (Shares)		97,865,000
Share-based compensation expenses	68,880		29,353					29,353	39,527
Exercise of share options in Koolearn Technology Holding Limited ("Koolearn Holding")	1,929								1,929
Transfer to statutory reserves						67,426	(67,426)
Net income/ (loss)	230,021						334,414	334,414	(104,393)
Foreign currency translation adjustment	327,236				325,288			325,288	1,948
Unrealized loss on available-for-sale investments, net of tax effect	27,318				27,318			27,318
Purchase of non-controlling interests	(19,659)		(19,092)		59			(19,033)	(626)
Shares issuance of Koolearn Holdings	29,872		(128)					(128)	30,000
Balance at May. 31, 2021	$ 5,018,176	$ 1,690	1,948,884	$ 0	261,798	447,504	2,253,399	4,913,275	104,901
Balance, shares at May. 31, 2021	1,690,082,150	1,690,082,150
Issuance of treasury stock and common shares for Non-vested Equity Shares("NES")		$ 7	(7)
Issuance of treasury stock and common shares for Non-vested Equity Shares("NES"), Shares		6,884,033
Share-based compensation expenses	$ 132,968		118,487					118,487	14,481
Exercise of share options in Koolearn Technology Holding Limited ("Koolearn Holding")	175								175
Transfer to statutory reserves	0					316	(316)
Net income/ (loss)	(1,220,276)						(1,187,721)	(1,187,721)	(32,555)
Foreign currency translation adjustment	(118,872)				(119,888)			(119,888)	1,016
Unrealized loss on available-for-sale investments, net of tax effect	(12,896)				(12,896)			(12,896)
Loss on sales of restricted shares	(5,751)		(5,751)					(5,751)
Balance at May. 31, 2022	$ 3,793,524	$ 1,697	$ 2,061,613		$ 129,014	$ 447,820	$ 1,065,362	$ 3,705,506	$ 88,018
Balance, shares at May. 31, 2022	1,696,966,183	1,696,966,183

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Unrealized gain on available-for-sale investments, tax effect	$ 1,316	$ 4,014	$ 60
Accumulated Other Comprehensive Income (Loss) [Member]
Unrealized gain on available-for-sale investments, tax effect	1,316	4,014	60
Total New Oriental Education & Technology Group Inc. Shareholders' Equity [Member]
Unrealized gain on available-for-sale investments, tax effect	1,316	4,014
Non-controlling Interests [Member]
Unrealized gain on available-for-sale investments, tax effect	$ 1,316	$ 4,014	$ 60

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Cash flows from operating activities
Net income/(loss)	$ (1,220,276)	$ 230,021	$ 354,859
Adjustments to reconcile net income/(loss) to net cash provided by/(used in) operating activities
Depreciation of property and equipment	192,291	225,657	146,310
Amortization of intangible assets	1,933	4,524	4,530
Amortization of land use rights	205	262	162
Loss on disposal of property and equipment	0	5,380	4,866
Loss on deconsolidation of subsidiaries	79,609
Goodwill impairment	0	28,858	0
Impairment loss from intangible assets	0	2,936
Impairment loss from long-term investments	129,350	40,207	31,750
Impairment loss from other long-lived assets	435,662	33,769
Realized gain from long-term investments	(22,004)	(3,535)	(407)
Loss from fair value change of investments	14,933	3,824	18,451
Share-based compensation expenses	132,968	68,880	62,057
Allowance for doubtful accounts	(81)	3,106	329
(Gain)/Loss from equity method investments	51,466	1,368	(1,385)
Deferred income taxes	89,565	(44,644)	(8,566)
Amortization of Debt Issuance Costs and Discounts	465	548
Gain from extinguishment of debt	(12,579)
Changes in operating assets and liabilities
Accounts receivable	(8,113)	(4,627)	(1,422)
Inventory	1,820	3,752	(3,278)
Prepaid expenses and other current assets	42,144	(15,229)	(40,713)
Amounts due from related parties	(22,918)	(661)	14,106
Long-term deposits	23,007	(5,020)	(14,266)
Long-term prepaid rents			658
Operating lease right-of-use assets	1,268,055	(252,297)	(170,871)
Accounts payable	(15,122)	12,809	82
Accrued expenses and other current liabilities	(315,830)	122,147	63,667
Income taxes payable	2,179	33,533	56,372
Amounts due to related parties	3,713	(1,667)	1,152
Deferred revenue	(925,048)	420,340	61,930
Operating lease liabilities	(1,207,847)	215,844	224,082
Net cash provided by/(used in) operating activities	(1,280,453)	1,130,085	804,455
Cash flows from investing activities
Purchase of term deposits	(360,633)	(1,203,630)	(249,048)
Proceeds from maturity of term deposits	307,722	296,077	69,740
Payments for short-term investments	(540,834)	(4,253,957)	(2,964,402)
Proceeds from maturity of short-term investments	2,040,999	3,452,642	2,248,486
Purchase of property and equipment	(150,738)	(429,197)	(309,548)
Proceeds from disposal of property and equipment	5,387	45,392	24,477
Payments for long-term investments	(82,082)	(106,965)	(92,087)
Proceeds from disposal of long-term investments	12,350	24,623	8,480
Business acquisitions, net of cash acquired of US$1,419, US$430 and nil for the years ended May 31, 2020, 2021 and 2022, respectively (Note 3)		(12,701)	1,073
Purchase of land use rights		(7,151)
Proceeds from disposal of land use rights	4,990
Loans provided to related parties	(41,226)	(10,486)	(7,128)
Repayment of loan provided to related parties	6,510	27,714	712
Disposal of subsidiaries, net of cash disposed of US$665, nil and nil for the years ended May 31, 2020, 2021 and 2022, respectively	0		12,875
Deconsolidation of subsidiaries	(33,913)
Net cash (used in)/ provided by investing activities	1,168,532	(2,177,639)	(1,256,370)
Cash flows from financing activities
Net proceeds from HK initial public offering		1,482,768
Proceeds from issuances of common shares upon exercise of share options	175	1,929	3,629
Cash paid for employees' individual income taxes on withheld shares from exercise of NES	(7,956)	(16,168)	(9,853)
Payments made after a business combination		(1,741)	(18,332)
Repayment of long-term debt		(120,000)
Proceeds from long-term loan	0	297,083	20,000
Repurchase of unsecured senior notes	(221,997)
Share issuances of Koolearn Holdings		29,872
Repurchase of shares from non-controlling interests		(19,659)	(13,370)
Other financing activities	(1,080)		64
Net cash provided by/(used in) financing activities	(230,858)	1,654,084	(17,862)
Effects of exchange rate changes	(94,821)	106,173	(29,026)
Net change in cash, cash equivalents and restricted cash	(437,600)	712,703	(498,803)
Cash, cash equivalents and restricted cash at beginning of year	1,632,127	919,424	1,418,227
Cash, cash equivalents and restricted cash at end of year	1,194,527	1,632,127	919,424
Supplement disclosure of cash flow information
Income taxes paid	53,049	144,377	135,678
Interests paid	5,048	4,219	4,665
Non-cash investing and financing activities
Payable for investments and acquisitions	1,097	6,536	3,917
Payable for purchase of property and equipment	$ 27,240	$ 79,132	$ 65,335

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Cash Disposed Of In The Divested Subsidary	$ 0	$ 0	$ 665
Beijing Ainuo Shida Education & Technology Co., Ltd [Member]
Purchase of business, cash acquired	$ 0	$ 430	$ 1,419

Organization and Principal Acti

Organization and Principal Activities	12 Months Ended
	May 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Principal Activities	1. ORGANIZATION AND PRINCIPAL ACTIVITIE S New Oriental Education & Technology Group Inc. (the “Company”) was incorporated in the Cayman Islands. The Company, its consolidated subsidiaries, its variable interest entities (the “VIEs”) and the VIEs’ subsidiaries and schools 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 educational services and test preparation courses, online education and other services, overseas study consulting services, educational material and distribution, and others. On July 24, 2021, the General Office of the Communist Party of China Central Committee and the General Office of the State Council of the PRC jointly issued the “Opinions on Further Alleviating the Burden of Homework and After-School Tutoring for Students in Compulsory Education (compulsory education includes primary school education of six years and middle school education of three years, together as the “Compulsory Stage Education”)” (the “Opinion”). The key provisions of the Opinion include, but are not limited to: (i) institutions providing after-school tutoring (the “AST”) services on academic subjects in relation to the Compulsory Stage Education (“Academic AST Institutions”) are required to be registered as non-profit On September 7, 2021, to implement the Opinion, the Chinese Ministry of Education (the “MOE”) published on its website that the MOE, together with two other government authorities, issued a circular requiring all Academic AST Institutions to complete registration as non-profit In compliance with the Opinion and applicable rules, regulations and measures, the Company decided in November 2021 to cease offering services relating to academic subjects to students from kindergarten through grade nine (“K-9 Academic AST Services”) in the mainland of China by the end of December 2021. The revenues from offering K-9 Academic AST Services accounted for a significant portion of the Company’s total revenues for the years ended May 31, 2020, 2021 and 2022. The Company continued to provide academic services to non K-9 students and non-academic services under the guidance from relevant government authorities. The Company also early terminated certain leased office spaces and learning centers and disposed relevant leasehold improvements and electronic equipment due to the downsized capacity relating to the cessation of K-9 Academic AST Services in mainland China for the year ended May 31, 2022, which are disclosed in Note 6 and 13. On April 7, 2021, the State Council promulgated the Amended Implementation Rules for the Private Education Law, which became effective on September 1, 2021, or the Amended Implementation Rules. Under the Amended Implementation Rules, the private schools providing compulsory education are prohibited from being controlled through contractual arrangement and conducting transactions with its related parties. As a result, the master exclusive service agreement was further amended and effective from September 1, 2021, to exclude Beijing Changping New Oriental Bilingual School (“Changping School”) and Beijing New Oriental Yangzhou Foreign Language School (“Yangzhou School”) from such agreement. On August 31, 2021, the Company ceased its ability to use its power under the contractual arrangements to direct the relevant activities that would most significantly affect the economic performance of the Company’s private schools due to implications of the Amended Implementation Rules. Accordingly, the Company deconsolidated Changping School and Yangzhou School, two private schools that provided compulsory education, in September 2021 in compliance with the Amended Implementation Rules. A deconsolidation loss of US$79,609, the carrying amount of the net assets of the schools, was recognized in “Loss on deconsolidation of subsidiaries” on its consolidated financial statements for the year ended May 31, 2022. The deconsolidation of Changping School and Yangzhou School did not meet the definition of a discontinued operation per ASC Subtopic 205-20, Presentation of Financial Statements—Discontinued Operations , as the deconsolidation did not represent a shift in strategy nor had a major impact to the Group’s operation and financial results. As of May 31, 2022, details of the Company’s major subsidiaries, its VIEs and the VIEs’ major subsidiaries and schools were as follows: Name Date of Place of Legal Principal activity Major subsidiaries of the Company: Beijing Decision Education & Consulting Company Limited (“Beijing Decision”) April 20, 2005 PRC 100% Educational technology and management services Beijing Hewstone Technology Company Limited (“Beijing Hewstone”) April 20, 2005 PRC 100% Educational software development 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 Beijing Pioneer Technology Company Limited (“Beijing Pioneer”) January 8, 2009 PRC 100% Educational software development Beijing Smart Wood Software Technology Company Limited (“Beijing Smart Wood”) December 21, 2011 PRC 100% Educational consulting and software development Koolearn Holding February 7, 2018 Cayman 55.68% Online education and other New Oriental Xuncheng Technology (HK) Limited (“Koolearn Tech”) March 2, 2018 Hong Kong 55.68% Investment holding Beijing Dexin Dongfang Network Technology Co., Ltd. (“Dexin Dongfang”) March 21, 2018 PRC 55.68% Software and technology services VIEs of the Company: New Oriental Education & Technology Group Co., Ltd (“New Oriental China”) August 2, 2001 PRC N/A Education consulting, Beijing New Oriental Xuncheng Network Technology Co., Ltd. (“Xuncheng”) March 11, 2005 PRC N/A Online education Major subsidiaries and schools of the VIEs: Beijing Haidian District Privately-Funded New Oriental School (“Beijing Haidian School”) October 5, 1993 PRC N/A Language training and test preparation Wuhan New Oriental Training School April 28, 2002 PRC N/A Language training and test preparation Xi’an Yanta District New Oriental School November 26, PRC N/A Language training and test preparation Nanjing Gulou New Oriental Advanced Study School November 28, PRC N/A Language training and test preparation Hangzhou New Oriental Advanced Study School July 21, 2005 PRC N/A Language training and test Beijing New Oriental Dogwood Cultural Communications Co., Ltd. (“Dogwood”) May 16, 2003 PRC N/A Educational material and and distribution Beijing New Oriental Vision Overseas Consultancy Co., Ltd. February 19, 2004 PRC N/A Oversea study consulting service The VIE arrangements The 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 of China. The Company’s offshore holding companies are not educational institutions and do not provide educational services outside of 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 subsidiaries and schools and Xuncheng and its subsidiaries. Since the operations of New Oriental China and its subsidiaries and schools and Xuncheng and its subsidiaries 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 subsidiaries and schools, Xuncheng and its subsidiaries as disclosed. Therefore, the Company aggregates the disclosures related to New Oriental China, its subsidiaries and schools, and Xuncheng and its subsidiaries 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 subsidiaries and schools 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 VIEs, (2) receive substantially all of the economic benefits of the VIEs that could be significant to the VIEs and (3) have an exclusive option to purchase all or part of the equity interests in New Oriental China, when and to the extent permitted by the PRC law, or request the existing shareholder of New Oriental China to transfer all or part of the equity interest in New Oriental China to another PRC person or entity designated by the Company at any time in the Company’s discretion. Accordingly, the Company is considered the primary beneficiary of the VIE and has consolidated the VIE’s 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 the substantive kick-out 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 shareholders 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 (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 subsidiaries or schools of New Oriental China, the WFOEs have agreed to provide certain operating services to the subsidiaries or schools 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 subsidiaries and schools. A majority of these agreements provide unlimited two-year (iv) Sale of educational software agreements. The WFOEs entered into agreements whereby the WFOEs sell various self-developed educational software to the subsidiaries or schools of New Oriental China. Master exclusive service agreement. 30-day As discussed in the preceding paragraphs, the Group further amended its master exclusive service agreement on September 1, 2021 to exclude two compulsory-education schools from such agreement. As a result, the wholly-owned subsidiaries in China stopped providing any exclusive services to or receive any fees from those two schools. Equity pledge agreements 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 Beijing Century Friendship Education Investment Co., Ltd. (“Century Friendship”), a PRC domestic enterprise controlled by the Company’s founder and chairman, Mr. Yu. Prior to the transfer, Century Friendship had held 53% of the equity interests in New Oriental China while the ten former shareholders of New Oriental China held the remaining equity interests. In connection to the transfer, five In February 2017, as part of efforts to streamline the corporate structure, the Group removed Shanghai Smart Words Software Technology Co., Ltd. (“Shanghai Smart Words”) as a party to the contractual arrangements with New Oriental China and its subsidiaries and schools and the shareholders. The rights and obligations of Shanghai Smart Words under these contractual arrangements have been assumed by Beijing Decision. The April 2012 equity pledge agreements have been amended to reflect the foregoing change while the terms of these agreements remain unchanged. The equity pledges of Century Friendship under the amended agreements have been registered with the Haidian District, Beijing branch of the State Administration of Market Regulation (the “SAMR”). Exclusive option agreements On February 16, 2017, Beijing Decision entered into a new option agreement with Century Friendship and New Oriental China, replacing the previous option agreement dated April 23, 2012. Pursuant to the current option agreement, Century Friendship is obligated to sell to Beijing Decision, and Beijing Decision has an exclusive, irrevocable and unconditional rights to purchase from Century Friendship, in its sole discretion, part or of all of Century Friendship’s equity interests in New Oriental China when and to the extent that applicable PRC law permits it to own part or all of the equity interest in New Oriental China. In addition, Beijing Decision has an exclusive option to require Century Friendship to transfer all or part of Century Friendship’s equity interest in New Oriental China to another PRC person or entity designated by Beijing Decision at any time in its discretion. The purchase price to be paid by Beijing Decision will be the minimum amount of consideration permitted by the applicable PRC law at the time when such share transfer occurs. Power of Attorney. attorney-in-fact attorney-in-fact VIE Arrangements between Dexin Dongfang and Xuncheng On May 10, 2018, Dexin Dongfang, a wholly-owned subsidiary of Koolearn Holding, entered into certain contractual arrangements (the “Contractual Arrangements”) with Xuncheng and the shareholders of Xuncheng, which enable Koolearn Holding to obtain control over Xuncheng, Beijing Kuxue Huisi Network Technology Co., Ltd. (“Kuxue Huisi”) and Beijing Dongfang Youbo Network Technology Co.,Ltd. (“Dongfang Youbo”) (together the “Xuncheng VIE entities”). The Contractual Arrangements include an Exclusive Management Consultancy and Business Cooperation Agreement, an Exclusive Call Option Agreement, an Equity Pledge Agreement, a Powers of Attorney and Dispute resolution and Letters of undertaking. The terms of these contractual agreements between Dexin Dongfang and Xuncheng are substantially similar to those agreements of New Oriental China described in the preceding paragraphs. Through these Contractual Agreements, Dexin Dongfang has the ability to (1) expose, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over Xuncheng VIE entities; (2) exercise equity holders’ controlling voting rights of Xuncheng VIE entities; (3) receive substantially all of the economic benefits of Xuncheng VIE entities in consideration for the business support, technical and consulting services provided by Dexin Dongfang; (4) obtain an irrevocable and exclusive right to purchase all or part of equity interests in Xuncheng VIE entities from the respective equity holders at nil consideration or a minimum purchase price permitted under the PRC Laws; (5) obtain a pledge over the entire equity interest of Xuncheng from their equity holders as collateral security for all of Xuncheng VIE entities’ payments. On October 10, 2019, Dexin Dongfang and Zhuhai Chongsheng Heli Network Technology Co., Ltd. (“Zhuhai Chongsheng”), a wholly-owned PRC subsidiary of Koolearn Holding entered into a supplemental agreement with Xuncheng and its subsidiaries and all of its shareholders. Pursuant to the supplemental agreement, Zhuhai Chongsheng joined as a party to the contractual agreements between Dexin Dongfang, Xuncheng and its subsidiaries and shareholders and assumed the same rights and shared the same obligations of Dexin Dongfang under the contractual agreements. On October 10, 2019, Dongfang Youbo, a subsidiary of Xuncheng, executed a letter of acceptance whereby it assumed the same rights and obligations as Xuncheng’s subsidiary under the exclusive management consultancy and business cooperation agreement. On February 1, 2021, Dexin Dongfang, Zhuhai Chongsheng, Xi’an Ruiying Huishi Network Technology Co., Ltd. (“Xi’an Ruiying”), Hainan Haiyue Dongfang Network Technology Co., Ltd.(“Hainan Haiyue”), Wuhan Dongfang Youbo Network Technology Co., Ltd. (“Wuhan Dongfang”), Xuncheng and its subsidiaries and all of its registered shareholders entered into a second supplemental agreement, pursuant to which, Xi’an Ruiying, Hainan Haiyue and Wuhan Dongfang joined as parties to the contractual agreements between Dexin Dongfang, Xuncheng and its subsidiaries and the registered shareholders and the supplemental agreement of Zhuhai Chongsheng, and assumed the same rights and share the same obligations as Dexin Dongfang and Zhuhai Chongsheng under the contractual agreements and the supplemental agreement of Zhuhai Chongsheng. On January 12, 2022, Beijing Xinyuanfang Human Resource Service Co., Ltd. and Dongfang Youxuan (Beijing) Technology Co., Ltd., each as a subsidiary of Beijing Xuncheng, executed a letter of acceptance whereby each assumed the same rights and obligations as Beijing Xuncheng’s subsidiary under the exclusive management consultancy and business cooperation agreement. 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 the PRC laws and regulations and are legally enforceable as of May 31, 2022. However, the 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 the PRC laws and regulations, the PRC government could: • revoke the business and operating licenses of the Company’s PRC subsidiaries and the VIEs; • confiscate any of income of the Company that it deems to be obtained through illegal operations; • discontinue or restrict the operations of any related-party transactions between the Company’s PRC subsidiaries and the VIEs; • restrict right of the Company to collect revenues or limit the Company’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 the VIEs may not be able to comply; • require the Company or the Company’s PRC subsidiaries or the VIEs to restructure the relevant ownership structure or operations; • restrict or prohibit the Company’s use of the proceeds of the further offering to finance the Group’s business and operations in China; or • take other regulatory or enforcement actions against the Group that could be harmful to its business. The Company’s ability to conduct its education business may be negatively affected if the PRC government were to carry out of any 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 the 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 one of the beneficial shareholders of the Company, holding 11.9% of the total common shares outstanding as of May 31, 2022. 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 the chairman 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 shareholders of New Oriental China and Xuncheng are also beneficial owners of the Company and therefore, have 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 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 were included in the accompanying consolidated financial statements after the elimination of intercompany balances and transactions among the offshore companies, WFOEs and the VIEs in the Group: As of May 31 2021 2022 US$ US$ Total current assets 3,695,432 1,909,663 Total non-current 3,207,820 1,221,847 Total assets 6,903,252 3,131,510 Total current liabilities 3,407,246 1,676,989 Total non-current 1,346,885 461,891 Total liabilities 4,754,131 2,138,880 For the years ended May 31, 2020 2021 2022 US$ US$ US$ Net revenues 3,453,555 4,270,169 3,093,340 Net income/ (loss) 575,210 663,099 (1,116,151 ) The following are cashflows of the VIEs and VIEs’ subsidiaries for the years ended May 31, 2020, 2021 and 2022: For the years ended May 31 2020 2021 2022 US$ US$ US$ Net cash provided by/(used in) operating activities 675,015 1,046,695 (1,517,697 ) Net cash (used in)/provided by investing activities (780,310 ) (789,120 ) 1,174,720 Net cash (used in)/provided by financing activities (45,188 ) (16,658 ) 155,451 For the years ended May 31, 2020, 2021 and 2022, for all of the VIEs and VIEs’ subsidiaries, excluding inter-company transactions: (1) the cash provided by operating activities was , and the cash was (2) the cash used in investing activities was US$ US$ , and the cash was US$ (3) the cash used in financing activities was US$ US$ , The VIEs contributed an aggregate of 96.5%, 99.9% and 99.6% of the consolidated net revenues for the years ended May 31, 2020, 2021 and 2022, respectively. The Company’s operations not conducted through contractual arrangements with the VIEs primarily consist of the lease of its commercial property. As of May 31, 2021 and 2022, the VIEs accounted for an aggregate of 68.0% and 51.9%, respectively, of the consolidated total assets, and 92.6%, and 95.4%, respectively, of the consolidated total liabilities. The assets 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 collateralized 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 shareholders 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 25 for disclosure of restricted net assets.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	May 31, 2022
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 the VIEs’ subsidiaries and schools. The Company and its WFOEs have entered into contractual arrangements with the VIEs and its shareholders, 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. The consolidated financial statements include the financial statements of the Company, its subsidiaries, which are accounted for under the voting interest model, and its VIEs, VIEs’ subsidiaries and schools consolidated under the variable interest entity consolidation model. All inter-company transactions and balances have been eliminated upon consolidation. See “Note 1 Organization and Principal Activities—The VIE Arrangements”. Reclassifications Certain reclassifications have been made to the prior years’ consolidated financial statements to conform to the current year’s presentation. These reclassifications had no impact on net income or loss, total assets and liabilities, shareholders’ equity, or cash flows as previously reported. Use of estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, related disclosures of contingent liabilities at the balance sheet date, and revenues and expenses in the consolidated financial statements and accompanying notes. Significant accounting estimates reflected in the Group’s consolidated financial statements include the purchase price allocation relating to business acquisitions, the valuation allowance for deferred tax assets, economic lives and impairment of property and equipment, impairment of goodwill, intangible assets, long-lived assets and long-term investments, fair value assessment of long-term investments, refund liability, discount rate for leases and allowance for credit losses. 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 Consideration transferred in a business combinations is measured at the fair value as of the date of acquisition. 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 is recorded as a liability. It is subsequently carried at fair value with changes in fair value reflected in earnings. In a business combination achieved in stages, the Group remeasures the previously held equity interest in the acquiree immediately before obtaining control at its acquisition-date fair value and the remeasurement gain or loss, if any, is recognized in the consolidated statements of operations. 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. Restricted cash Restricted cash represents Renminbi (“RMB”) deposit in bank accounts as deposits required by the PRC government authorities related to educational programs and services and establishment of new subsidiaries. Restricted cash is classified as either current or non-current 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 The Group’s short-term investments include held-to-maturity investments and trading securities. The Group’s short-term held-to-maturity held-to-maturity held-to-maturity held-to-maturity The Group’s trading securities are comprised of money market funds that are acquired and held principally for the purpose of selling them in the near term. The fair value change gains or losses are recorded in the consolidated statements of operations. Allowance for doubtful accounts Accounts receivable represents amounts due from corporate customers of the Group’s various subsidiaries and schools. The allowance for doubtful accounts is the Group’s best estimates of the amount of probable credit losses in the Group’s existing accounts receivable balance. The Group provides allowance for doubtful accounts based on historical credit loss experience and a review of the current status and reasonable and supportable forecasts of future events and economic conditions. Accounts receivable and other receivables are presented net of allowance for doubtful accounts. Property and equipment, net Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are calculated on a straight line basis over the following estimated useful lives: Buildings 20-50 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 useful life Property and equipment also consist of construction in progress as the Group constructs certain of its property and equipment. Construction in progress represents the costs incurred in connection with the construction of property and equipment. Costs classified as construction in progress include all costs of obtaining the asset and bringing it to the location and in the condition necessary for its intended use. Construction in progress is transferred to specific property and equipment and depreciation of these assets commences when the assets are ready for their intended use. Land use rights, net Land use rights are recorded at cost less accumulated amortization and amortized on a straight-line basis over the remaining term of the land certificates, from 38.5 years to 50 years. Intangible assets, net Intangible assets with an indefinite life are not amortized and are tested for impairment annually or more frequently if events or changes in circumstances indicate that they might be impaired. Intangible assets with finite lives are initially recorded at cost and amortized on a straight-line basis over the estimated economic useful lives of the respective assets. Acquired intangible assets from business combination are recognized and measured at fair value at the time of acquisition. Those assets represent assets with finite lives and are further amortized on a straight-line basis over the estimated economic useful lives of the respective assets. The estimated useful lives of intangible assets are as follows: Trade mark 10 years License 20 years Student base 1.75 years Favorable lease 8.67 years Courseware 3 years 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 calculated as an amount by which the carrying value of the cost exceed its fair value. Goodwill, net Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired in business combinations. The Group’s goodwill as of May 31, 2021 and 2022 relates to its acquisition of certain kindergartens and schools. Goodwill is not amortized but 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 and regulatory factors, operating performance indicators, competition, or sale or disposition of a significant portion of a reporting unit. The Group 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. If as a result of the qualitative assessment, it is more likely than not that the fair value of the reporting unit is less than its carrying amount, the quantitative impairment test is mandatory. Otherwise, no further testing is required. The quantitative impairment test consists of a comparison of the fair value of each reporting unit with its carrying amount, including goodwill. If the carrying amount of each reporting unit exceeds its fair value, an impairment loss equal to the difference between the fair value of the reporting unit and its carrying amount will be recorded. Long-term investments, net The Group’s long-term investments include equity securities without readily determinable fair values, equity securities with readily determinable fair values, equity method investments and available-for-sale (a) Equity securities • Equity securities with readily determinable fair values Equity securities with readily determinable fair values are measured at fair value and any changes in fair value are recognized in the consolidated statements of operations. • Equity securities without readily determinable fair values The Group elects a practicability exception to the fair value measurement for the equity securities without readily determinable fair values, under which these investments are measured at cost, less impairment, plus or minus observable price changes of an identical or similar investment of the same issuer with the fair value change recorded in the consolidated statements of operations. The Group reviews its equity securities without readily determinable fair value for impairment at each reporting period. If a qualitative assessment indicates that the investment is impaired, the Group estimates the investment’s fair value in accordance with the principles of ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). If the fair value is less than the investment’s carrying value, the Group recognizes an impairment loss equal to the difference between the carrying value and the fair value in the consolidated statements of operations. (b) Equity method investments Investee companies over which the Group has the ability to exercise significant influence, but does not have a controlling interest through investment in common shares or in-substance Under the equity method, the Group initially records its investment at cost and subsequently recognizes the Group’s proportionate share of each equity investee’s net income or loss after the date of investment into the consolidated statements of operations and accordingly adjusts the carrying amount of the investment. The Group reviews its equity method investments for impairment whenever an event or circumstance indicates that an other-than- temporary impairment has occurred. The Group considers available quantitative and qualitative evidence in evaluating potential impairment of its equity method investments. An impairment charge is recorded when the carrying amount of the investment exceeds its fair value and this condition is determined to be other-than-temporary. (c) Available-for-sale For investments in investee’s shares which are determined to be debt securities, the Group accounts for them as available-for-sale held-to-maturity Available-for-sale The Group evaluates each individual investment periodically for impairment. For investments where the Group does not intend to sell, the Group evaluates whether a decline in fair value is due to deterioration in credit risk. Credit-related impairment losses, not to exceed the amount that fair value is less than the amortized cost basis, are recognized through an allowance for credit losses on the consolidated balance sheet with corresponding adjustment in the consolidated statements of operations and comprehensive income or loss. Subsequent increases in fair value due to credit improvement are recognized through reversal of the credit losses and corresponding reduction in the allowance for credit losses. Any decline in fair value that is non-credit Unsecured senior notes Unsecured senior notes are recognized initially at fair value, net of debt discounts or premiums and debt issuance costs. Debt discounts or premiums and debt issuance costs are recorded as a reduction of the principal amount and the related accretion is recorded as interest expense in the consolidated statements of operations over the maturities of the notes using the effective interest method. Non-controlling non-controlling The Group’s consolidated financial statements include entities in which the Company has a controlling financial interest. Earnings or losses attributable to non-controlling “non-controlling Value added tax (“VAT”) Pursuant to the PRC tax laws, in case of any product sales, generally the VAT rate is 3% of the gross sales for small scale VAT payer and 13% of the gross sales for general VAT payer. Most of the subsidiaries of the Company are considered as general VAT payers for the sales of guidance materials and the intercompany sales of self-developed software. For general VAT payer, VAT on sales is calculated at 13% on revenues from product sales and paid after deducting input VAT on purchases. The net VAT balance between input VAT and output VAT is recorded as accrued expenses in the Group’s consolidated financial statements. The new enrollment system development services and other operating services, which were previously subject to business taxes, are now subject to VAT at the rate of 6% of revenues. The non-academic In accordance with Cai Shui [2020] No. 8, due to the Novel coronavirus (“COVID-19”) Revenue recognition Revenues are recognized when control of promised goods or services is transferred to the Group’s customers in an amount of consideration to which the Group expects to be entitled to in exchange for those goods or services. The Group follows the five steps approach for revenue recognition under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the Group satisfies a performance obligation. The Group generates substantially all of its revenues through educational programs and services with individual students in the PRC. In addition, the Group generates revenues from other services and the sales of books, which were insignificant for the years ended May 31, 2020, 2021 and 2022. The Group’s revenues are reported net of VAT and surcharges. The primary sources of the Group’s revenues are as follows: (a) Educational programs and services The educational programs and services consist of educational services and test preparation courses and online education and other services. Each contract of educational programs and services is accounted for as a single performance obligation which is satisfied proportionately over the service period. Tuition fee is generally collected in advance and is initially recorded as deferred revenue. Refunds are provided to students if they decide within the trial period that they no longer want to take the course. After the trial period, if a student withdraws from a class, usually only those unearned portion of the fee is available to be returned. Historically, the Group has not had material refunds. The Group recognizes revenues from the educational programs and services proportionately when the services are delivered. For the years ended May 31, 2020, 2021 and 2022, US$3,040,741, US$3,667,270 and US$ 2,535,318 , respectively, of revenues of educational programs and services were derived from educational services and test preparation courses, and the remaining amount was derived from other segments. (b) Books and other services Other service revenues are primarily derived from consulting services to students regarding overseas studies, educational materials and distributions, and others. Revenues are recognized when promised services are delivered to the Group’s customers in an amount of consideration to which the Group expects to be entitled to in exchange for those services. Each contract includes certain milestones and each of the milestones is considered a single performance obligation which is satisfied at the point of time when each of the milestone is reached. The Group estimates the variable consideration to be earned and recognizes revenues related to each milestone when the related milestone is achieved. The Group sells books or other educational materials developed or licensed by the Group either through its own distribution channels or through third party distributors. Revenues are recognized when control of the promised goods is transferred to the customer, in an amount that reflects the consideration the Group expects to be entitled to in exchange for the goods. All revenues of books and other services were derived from other segments. The Group’s contract assets consist of accounts receivable. The balance of contract assets amounted to US$8,667 and US$ 16,430 as of May 31, 2021 and 2022, respectively. The Group’s contract liabilities mainly consist of prepayments from customers (deferred revenue), with a balance of US$1,926,386 and US$ 933,062 as of May 31, 2021 and 2022, respectively. Substantially all contract liabilities at the beginning of the year ended May 31, 2021 were recognized as revenues during the year ended May 31, 2022 and substantially all contract liabilities as of May 31, 2022 are expected to be realized in the following year. The difference between the opening and closing balances of the Group’s contract liabilities primarily results from the timing difference between the Group’s satisfaction of performance obligation and the customer’s payment. Refund liability mainly related to the estimated refunds that are expected to be provided to students if they decide they no longer want to take the courses. Refund liability estimates are based on historical refund ratio on a portfolio basis using the expected value method. As of May 31, 2021 and 2022, refund liability amounted to US$164,353 and US$95,398, respectively, and are included in accrued expenses and other current liabilities. Operating leases The Group determines if an arrangement is a lease or contains a lease at lease inception. Operating leases are required to be recorded in the balance sheets as ROU assets and operating lease liabilities, initially measured at the present value of the lease payments. The Group has elected the package of practical expedients, which allows the Group not to reassess (1) whether any expired or existing contracts as of the adoption date are or contain a lease, (2) lease classification for any expired or existing leases as of the adoption date and (3) initial direct costs for any expired or existing leases as of the adoption date. The Group accounts for the lease and non-lease As the rate implicit in the lease is not readily determinable, the Group estimates its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The incremental borrowing rate is estimated using a portfolio approach to approximate the interest rate on a collateralized basis with similar terms and payments in a similar economic environment. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Group will exercise that option. Lease expenses are recorded on a straight-line basis over the lease term. Advertising costs The Group expenses advertising costs as they are incurred. Total advertising expenses were US$105,538, US$77,704 and US$43,520 for the years ended May 31, 2020, 2021 and 2022, 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 they are not subject to future return. Government subsidies received and recognized as miscellaneous income totaled US$43,476, US$109,294 and US$9,170 for the years ended May 31, 2020, 2021 and 2022, 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, the VIEs, the VIEs’ subsidiaries and schools located in the PRC are maintained in Renminbi (“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 financial records of the Company’s subsidiaries located overseas are maintained in their local currencies. Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the year are converted into the functional currencies at the applicable rates of exchange prevailing at the transaction dates. Transaction gains and losses are recognized in the consolidated statements of operations. For translating to the functional currency of the Company, assets and liabilities 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. Revenues, expenses, gain and loss 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 the consolidated statements of comprehensive income/ (loss). Foreign currency risk 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 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$1,065,233 and US$956,476 as of May 31, 2021 and 2022, 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. Fair value of financial instruments The Group’s financial instruments consist primarily of cash and cash equivalents, restricted cash, term deposit, short-term investments, accounts receivable, amounts due from/to related parties, available-for-sale available-for-sale The carrying amounts of other financial instruments except for unsecured senior notes approximate Net income/ (loss) per share Basic net income or loss per share is computed by dividing net income or loss attributable to the holders of common shares by the weighted average number of common shares outstanding during the year. Diluted net income or loss per 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 or loss per share in years when their effect would be anti-dilutive. The Group has share options and NES which could potentially dilute basic earnings per share in the future. To calculate the number of shares for diluted net income or loss per share, the effect of the share options and NES is computed using the treasury stock method. 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 basis of assets and liabilities, net of operating loss carry forwards and credits, by applying 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 tax 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 expenses. Comprehensive income/ (loss) Comprehensive income/ (loss) includes net income/ (loss), unrealized gain/ (loss) on available-for-sale 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 expenses net of forfeitures on a straight-line basis over the requisite service period, with a corresponding addition to the additional paid-in non-constant The amount of compensation expenses 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. Forfeitures are recognized as they occur. Compensation expenses related to modified stock options are measured based on the fair value for the awards as of the modification date. The incremental share-based compensations for the vested portion is recognized immediately and the incremental portion of share-based for the unvested portion is recognized over the remaining vesting period of the awards. Concentration of credit risk Financial instruments that potentially expose the Group to significant concentration of credit risk consist primarily of cash and cash equivalents, term deposits, restricted cash, short-term investments and accounts receivable. As of May 31, 2021 and 2022, substantially all of the Group’s cash and cash equivalents, term deposits, restricted cash and short-term investments 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 the fiscal years 2021 and 2022, respectively. Recent accounting pronouncements adopted In January 2020, the FASB issued ASU 2020-01, Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323) Recently issued accounting pronouncements not yet adopted In October 2021, the FASB issued ASU 2021-08, Liabilities

Business Acquisitions

Business Acquisitions	12 Months Ended
	May 31, 2022
Business Combinations [Abstract]
Business Acquisitions	3. BUSINESS ACQUISITIONS Business acquisition in the For for Pro forma financial information is not presented for the business acquisition in the fiscal year 2020 as it is immaterial to the reported results. Business acquisition in the fiscal year 2021: For for Pro forma financial information is not presented for the business acquisition in the

Short-Term Investments

Short-Term Investments	12 Months Ended
	May 31, 2022
Investments, Debt and Equity Securities [Abstract]
Short-Term Investments	4. SHORT-TERM INVESTMENTS Short-term investments consisted of the following: As of May 31, 2021 2022 US$ US$ Held-to-maturity 3,434,726 1,831,652 Trading securities — 70,602 3,434,726 1,902,254 Short-term investments mainly consist of various financial products purchased from Chinese banks, trusts and money market funds. The financial products and trusts are classified as held-to-maturity

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets, Net	12 Months Ended
	May 31, 2022
Text Block [Abstract]
Prepaid Expenses and Other Current Assets, Net	5. PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET Prepaid expenses and other current assets, net, consisted of the following: As of May 31, 2021 2022 US$ US$ Advances to suppliers 60,231 60,018 Receivable from third parties’ platforms 46,789 40,620 Interest receivables 51,249 33,459 Rental deposits 24,700 17,921 Staff advances (a) 34,611 17,564 Prepaid rents (b) 20,152 14,785 VAT recoverable 7,887 12,174 Prepaid advertising fees 7,067 5,155 Deposits of advertising and decoration 1,222 1,719 Others (c) 15,540 12,443 269,448 215,858 Less: allowance for other receivables (215 ) (456 ) 269,233 215,402 (a) Staff advances were provided to staff for travelling and business related use and are expensed as incurred. (b) Prepaid rents represent the prepayment of rent related to leases less than 12 months. (c) Others primarily included prepaid maintenance fees, other receivables and other miscellaneous prepayments.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	May 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	6. PROPERTY AND EQUIPMENT, NET Property and equipment, net, consisted of the following: As of May 31, 2021 2022 US$ US$ Buildings 205,292 166,238 Transportation equipment 8,302 6,127 Furniture and education equipment 279,751 144,342 Computer equipment and software 145,216 111,471 Leasehold improvements 839,150 341,019 Construction in progress 63,060 37,607 1,540,771 806,804 Less: accumulated depreciation (609,768 ) (379,445 ) Less: accumulated impairment loss (29,541 ) (9,385 ) Exchange differences (36,432 ) (15,284 ) 865,030 402,690 Depreciation expenses for the years ended May 31, 2020, 2021 and 2022 were US$146,310, US$225,657 and US$192,291, respectively. For the year ended May 31, 2022, impairment loss was recorded for certain property and equipment. Additionally, leasehold improvements of certain learning centers and offices accumulated impairment amounting to US$388,758 was written off along with the underlying property and equipment and leasehold improvements which were disposed or fully impaired during fiscal year 2022. The above resulted from the downsizing of learning centers as result of regulatory changes and the cessation of K-9 Academic AST Services in the mainland of China.

Land Use Rights, Net

Land Use Rights, Net	12 Months Ended
	May 31, 2022
Text Block [Abstract]
Land Use Rights, Net	7. LAND USE RIGHTS, NET Land use rights, net, consisted of the following: As of May 31, 2021 2022 US$ US$ Land use rights 16,121 4,083 Less: accumulated amortization (2,104 ) (474 ) Exchange differences (28 ) 18 Land use rights, net 13,989 3,627 Amortization expenses for land use rights for the years ended May 31, 2020, 2021 and 2022 were US$162, US$262 and US$205, respectively. The Group expects to recognize US$91 in amortization expense for each of the next five years and US$3,172 thereafter.

Intangible Assets, Net

Intangible Assets, Net	12 Months Ended
	May 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets, Net	8. INTANGIBLE ASSETS, NET Intangible assets, net, consisted of the following: As of May 31, 2021 2022 US$ US$ Intangible assets with indefinite lives: Trademark 257 245 Intangible assets with finite lives: Trademark 9,064 8,760 Courseware 130 124 Student base 13,358 12,824 Favorable lease 737 703 License 415 415 23,961 23,071 Less: accumulated amortization (18,039 ) (19,972 ) Exchange differences (1,086 ) (299 ) 4,836 2,800 Amortization expenses for the intangible assets for the years ended May 31, 2020, 2021 and 2022, were US$4,530, US$4,524 and US$1,933, respectively. As of May 31, 2022, the Group expects to recognize amortization expenses of US$1,309, US$625, US$237, US$204, and US$112, for the next five years, respectively, and US$68 thereafter. The Group recorded an impairment

Goodwill, Net

Goodwill, Net	12 Months Ended
	May 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Net	9. GOODWILL, NET Goodwill, net, consisted of the following: As of May 31, 2021 2022 US$ US$ Beginning balance 87,293 109,039 Acquisition 13,420 — Exchange differences 8,326 (2,451 ) Ending balance 109,039 106,588 Accumulated impairment (35,785 ) (35,785 ) Goodwill, net 73,254 70,803 The Group performed its annual goodwill impairment testing at the end of each reporting period or more frequently if events or changes in circumstances indicate that it might be impaired. In its goodwill impairment assessment, the Group concluded that the carrying amounts of certain reporting units exceeded their implied fair values and recorded the impairment losses of nil, US$28,858 and nil for the years ended May 31, 2020, 2021 and 2022, respectively. The Group determined the fair value of the reporting units by using the income approach with significant unobservable inputs. As of May 31, 2022, the balance of goodwill mainly relates to the Group’s pre-school education and overseas consulting services reporting unit.

Long-Term Investments, Net

Long-Term Investments, Net	12 Months Ended
	May 31, 2022
Schedule of Investments [Abstract]
Long-Term Investments	10. LONG-TERM INVESTMENTS, NET Long-term investments, net, consisted of the following: As of May 31, 2021 2022 US$ US$ Equity securities with readily determinable fair value: Sunlands Online Education Group (“Sunlands”) (a) 15,939 5,472 Other investments 8,479 2,089 Subtotal 24,418 7,561 Equity securities without readily determinable fair value: Tibet Tianli Education and Technology Co., Ltd (“Tibet Tianli”) (b) 27,327 16,217 EEO Education Technology Co., Ltd. (“EEO”) (c) 9,312 9,312 Other investments (d) 50,541 27,776 Subtotal 87,180 53,305 Equity method investments: New Oriental Education and Culture Industry Fund (Zhangjiagang) Partnership (Limited Partnership) (“Education Industry 86,512 74,530 VM EDU Fund I, L.P.(f) 77,727 67,324 Other investments (g) 37,597 62,196 Subtotal 201,836 204,050 Available-for-sale Shanghai Golden Education & Training Co., Ltd. (“Golden Finance”) (h) 83,188 82,972 Happy_seed (Cayman) Ltd. (“Happy Seed”) (i) 19,050 20,515 Tianjin Uhozz Internet Technology Co., Ltd (“Uhozz”) (j) 16,900 17,510 Other available-for-sale 105,177 52,006 Subtotal 224,315 173,003 537,749 437,919 (a) In January 2016, the Group invested US$12,310 in Sunlands, a company engaged in online education specific to vocational qualification training, and obtained the convertible bonds. In July 2016, the Group converted all of the convertible bonds into redeemable preferred shares of Sunlands for a 4.9% equity interests. Additionally, the Group also invested an additional US$12,205 redeemable preferred shares for another 4.9% equity interests in Sunlands during July 2016. Subsequent to the additional investment, the Group holds 9.8% equity interest in Sunlands. On March 23, 2018, Sunlands was listed in the New York Stock Exchange Market and the Group invested an additional US$10,000 and held 8% in aggregate equity interests in Sunlands. For the years ended May 31, 2020, 2021 and 2022, the stock price of Sunlands declined, and losses of US$16,362, US$5,501 and US$10,467 were recorded in loss from fair value change of long-term investments on the Group’s consolidated statements of operations, respectively. (b) In December 2018, the Group invested 5% equity interests in Tibet Tianli, a company engaged in developing educational products. In April 2020 and December 2020, the Group further subscribed 5% and 11% equity interests, respectively. The Group accounted for the investment as equity securities without readily determinable fair value as Tibet Tianli is a private company without readily determinable fair value. As of May 31, 2022 the Group holds 18.31% of the total equity interests in Tibet Tianli. The Group recorded nil, nil and US$10,137 impairment loss for (c) In April 2017, the Group acquired 10% equity interests in EEO, a company engaged in the business of developing on-line value (d) The Group holds several insignificant investments in third-party private companies and has no ability to exercise significant influence over the investees. Those investments were accounted using the measurement alternative when there is no readily determinable fair value for the investments. The Group recorded US$ 9,096, US$12,532 and US$24,354 impairment loss on these investments f or (e) In July 2018, Education Industry Fund was established with the total committed capital of US$224,000. There are two general partners in the fund, which include an entity invested by Mr. Yu and an unrelated third party. The Group participates in Education Industry Fund as a limited partner and invested US$74,530 in Education Industry Fund as of May 31, 2022. The Group accounts for the investment under the equity method in accordance with ASC 323, Equity Method of Accounting (“ASC 323”) because the Group is a limited partner and owns 36.3% interest in Education Industry Fund. (f) In June 2019, VM EDU Fund I, LP, a market-driven investment entity, was established with a total committed capital of US$100,000. The Group participates in VM EDU Fund I, LP as a limited partner and invested US$67,324 in VM EDU Fund I, LP as of May 31, 2022. The Group accounts for the investment under the equity method in accordance with ASC 323 because the Group is a limited partner and owns 49.69% interest in VM EDU Fund I, LP. (g) The Group holds from 6.86% to 50.0% equity interests in other 14 third-party companies through investments in their common shares or in-substance (h) In April 2015, the Group invested 9.75% equity interests in Golden Finance, a company engaged in training program business associated with finance and business management. In November 2015, the Group further subscribed 9.75% equity interests. For for a available-for-sale (i) In August 2019, the Group invested 6.42% equity interests in Happy Seed, a company engaged in cultivating logical thinking skill. In September 2020, the Group further subscribed additional 1.57% equity interests. The Group accounts for the investment as available-for-sale (j) In May 2015, the Group invested in Uhozz, a company providing oversea rental agency services, for a 10% equity interests with redemption and liquidation preferences. In March 2018, the Group further subscribed to 15.18% series B preferred shares. The Group accounted for the investment as available-for-sale (k) Other available-for-sale available-for-sale for The Group recognized impairment losses from long-term investments amounting to US$31,750, US$40,207 and US$129,350 for

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	May 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurement	11. FAIR VALUE MEASUREMENT Assets and liabilities measured at fair value on a recurring basis The Group measures available-for-sale available-for-sale As of May 31, 2021 and 2022, information about inputs for the fair value measurements of the Group’s assets that are measured at fair value on a recurring basis in periods subsequent to their initial recognition is as follows: As of May 31, 2021 Description Quoted Prices in Significant Other Significant Total US$ US$ US$ US$ Long-term investments: Equity securities with readily determinable fair values (b) 24,418 — — 24,418 Available-for-sale — 159,083 65,232 224,315 Total 24,418 159,083 65,232 248,733 As of May 31, 2022 Description Quoted Prices in Significant Other Significant Total US$ US$ US$ US$ Short-term investments: Trading securities (a) 70,602 — — 70,602 Long-term investments: Equity securities with readily determinable fair values (b) 7,561 — — 7,561 Available-for-sale — 10,029 162,974 173,003 Total 78,163 10,029 162,974 251,166 (a) The short term investments of money market funds are valued at their daily closing price as reported by the funds and are classified Level 1 measurement. (b) The Company measured the fair value of its investments in common shares using the market approach based on the quoted stock price of its investees in the active market and has classified it as Level 1 measurement. (c) As of May 31, 2022, the fair value of available-for-sale available-for-sale The Company measured the fair value of its investment in convertible note and Assets Management Plan based on the respective principal and expected returns and has classified those as Level 2 measurement. For redeemable preferred shares that do not have a quoted market rate, the Company measured their fair value based on recent transactions or based on the market approach or income approach when no recent transactions are available. Recent transactions include the purchase price agreed by an independent third party for a similar investment and have been classified as Level 2 measurement. When no recent transactions are available, a market approach or income approach will be used by the Company to measure fair value. The market approach takes into consideration a number of factors including market multiple and discount rates from traded companies in the industry and requires the Company to make certain assumptions and estimates regarding industry factors. Specifically, some of the significant unobservable inputs included the investee’s historical earning, discount of lack of marketability, investee’s time to initial public offering as well as related volatility. The income approach takes into consideration a number of factors including management projection of discounted future cash flow of the investee as well as an appropriate discount rate. The Company has classified those as Level 3 measurement. The assumptions are inherently uncertain and subjective. Changes in any unobservable inputs may have a significant impact on fair values. As of May 31, 2022, the fair values of available-for-sale L The Group did not have any transfers neither between Level 1 and Level 2 nor between Level 1 and Level 3 fair value measurements during the periods presented. The following table provides additional information about the reconciliation of the fair value measurements of assets and liabilities using significant unobservable inputs (Level 3). Level 3 US$ Balance as of June 1, 2020 159,926 Initial recognition 35,705 Transfer to Level 2 (122,109 ) Disposals (16,370 ) Unrealized gai 24,507 Impairment (26,289 ) Foreign exchange difference 9,862 Balance as of May 31, 2021 65,232 Transfer from Level 2 133,030 Transfer to Level 2 (15,705 ) Unrealized gai 2,015 Impairment (15,632 ) Foreign exchange difference (5,966 ) Balance as of May 31, 2022 162,974 Assets and liabilities measured at fair value on a nonrecurring basis Goodwill and acquired intangible assets are measured at fair value on a non-recurring The Group measures goodwill at fair value annually or whenever events or changes in circumstances indicate that the carrying amount of a reporting unit exceeds its fair value. The fair value of goodwill is determined using discounted cash flows, and an impairment loss is recognized for any excess in the carrying value of goodwill over the implied fair value of goodwill. Refer to Note 9 for the goodwill impairment loss recognized for the years ended May 31, 2020, 2021 and 2022. The Group measures 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 measures long-term investments (excluding the equity securities with readily determinable fair values and available-for-sale for For equity securities without readily determinable fair values, the fair value was determined using directly or indirectly observable inputs in the market place (Level 2 inputs). Whenever events or changes in circumstances indicate that the carrying value may no longer be recoverable, the fair value of aforementioned long-term investments was determined using models with significant unobservable inputs (Level 3 inputs), primarily the management projection of discounted future cash flow and the discount rate.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	May 31, 2022
Payables and Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	12. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consisted of the following: As of May 31, 2021 2022 US$ US$ Accrued payroll 458,858 229,041 Refund liability (a) 164,353 95,398 Rent payable 17,980 33,829 Payable for purchase of property and equipment 79,132 27,240 Refundable fees received from students (b) 12,999 22,481 Amounts reimbursable to employees (c) 24,983 14,425 Accrued advertising fees 23,607 10,632 Royalty fees payable (d) 7,967 10,166 VAT payable 17,358 8,907 Refundable deposits (e) 16,263 8,418 Welfare payable 12,593 8,156 Accrued professional service fees 8,278 6,015 Other taxes payable 8,779 4,897 Payable for investments and acquisitions 6,536 1,097 Others (f) 48,545 29,562 Total 908,231 510,264 (a) The refund liability is recognized for variable amount of the considerations received from the customers and recorded as refund liability as described in Note 2. (b) Refundable fees received from students represent (1) the miscellaneous expenses other than tuition fees received from students which will be paid out on their behalf; and (2) tuition fees refundable to students for classes withdrawn. (c) Amounts reimbursable to employees include travelling and business related expenses. (d) Royalty fees payable relate to payments to content providers for on-line (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 include transportation expenses, utility fees, property management fees and other miscellaneous expenses payable.

Lease

Lease	12 Months Ended
	May 31, 2022
Lessee Disclosure [Abstract]
Lease	13. LEASE The Group has operating leases for learning centers, service centers and office spaces. Certain leases include renewal options and/or termination options, which are factored into the Group’s determination of lease payments when appropriate. Certain leases were terminated before the expiration of the lease term due to the downsized capacity relating to the cessation for right-of-use Operating lease costs for the years ended May 31, 2020, 2021 and 2022 were US$392,168, US$518,798 and US$368,058, respectively, which excluded cost of short-term contracts. Short-term lease costs for the years ended May 31, 2020, 2021 and 2022 were US$9,028, US$14,149 and US$2,344, respectively. As of May 31, 2021 and 2022, the weighted average remaining lease term was 4.8 years and 3.9 years, respectively, and the weighted average discount rate was 4.5% and 4.5% for the Group’s operating leases, respectively. Supplemental cash flow information related to the operating leases is as follows: For the years ended May 31, 2021 2022 US$ US$ Cash payments for the operating leases 495,819 355,284 ROU assets obtained in exchange for the new operating lease liabilities 764,083 157,455 A summary of maturity analysis of the annual undiscounted cash flows for the operating lease liabilities as of May 31, 2022 is as follows: As of US$ Fiscal year ending May 2023 286,079 May 2024 157,834 May 2025 109,724 May 2026 69,668 May 2027 32,837 Thereafter 29,998 Total future lease payments 686,140 Less: Imputed interest (71,123 ) Present value of operating lease liabilities 615,017 As of May 31, 2022, the Group has lease contracts that have been entered into but not yet commenced amounting to US$19,764, and these contracts will commence in the For

Unsecured Senior Notes

Unsecured Senior Notes	12 Months Ended
	May 31, 2022
Debt Disclosure [Abstract]
Unsecured Senior Notes	14. UNSECURED SENIOR NOTES In July 2020, the Company issued unsecured senior notes for a principal amount of US$300,000 which are listed in the Stock Exchange of Hong Kong Limited. The notes bear fixed interest rate at 2.125% with interest payable semiannually in arrears on January 2 and July 2 of each calendar year, commencing on January 2, 2021. For A summary of the unsecured senior notes as of May 31, 2022 is as follows: As of May 31, Effective 2021 2022 US$ US$ Carrying amount of US$65,615, 2.125% notes due 2025 297,631 65,394 2.35 % Unamortized debt discounts, accrued interest expenses and debt issuance costs 2,369 221 Total principal amount of the unsecured senior notes 300,000 65,615 The unsecured senior notes were issued at a discount amount of US$299,181. Debt issuance costs of US$2,098 were directly deducted from the principal amount of the unsecured senior notes. The effective interest rates for the unsecured senior notes include the interest charged on the notes as well as amortization of the debt discounts and debt issuance costs. The unsecured senior notes contain covenants including, among others, negative pledge, consolidation, merger and sale all or substantially all of the Company’s assets. The notes will rank senior in rights of payment to all of the Company’s existing and future obligations expressly subordinated in rights of payment to the notes and rank at least equal in rights of payment with all of the Company’s existing and future unsecured and unsubordinated obligations (subject to any priority rights pursuant to applicable law).

Common Shares and Treasury Stoc

Common Shares and Treasury Stock	12 Months Ended
	May 31, 2022
Class of Stock Disclosures [Abstract]
Common Shares and Treasury Stock	15. COMMON SHARES AND TREASURY STOCK On March 8, 2021, the Board of Directors adopted an ordinary resolution effective as of March 10, 2021 whereas each common share (whether issued or unissued) of par value of US$0.01 each in the share capital of the Company was divided into ten common shares. The Company has retroactively restated all shares and per share data for all the periods presented pursuant to ASC 260, Earnings per Share. As of May 31, 2021 and 2022, the Company had 3,000,000,000 common shares authorized with par value of US$0.001. The movements of the outstanding common shares and treasury stock are as follows, taking into the consideration of 1 to 10 stock split on March 10, 2021. Number of Number of Shares outstanding as of May 31, 2020 1,585,400,800 2,616,340 Issuance of common share for NES 6,816,350 (2,616,340 ) Dual listing common shares issued 97,865,000 — Shares outstanding as of May 31, 2021 1,690,082,150 — Issuance of common share for NES 6,884,033 — Shares outstanding as of May 31, 2022 1,696,966,183 —

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	May 31, 2022
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	16. SHARE-BASED COMPENSATION 2016 Share Incentive Plan The Company adopted 2016 Share Incentive Plan (“2016 Share Incentive Plan”) in January 2016 to provide incentives to employees and directors after the expiration of the previous 2006 Share Incentive Plan. Under the 2016 Share Incentive Plan, the Company is authorized to issue up to 100,000,000 common shares pursuant to awards (including options) granted to its employees, directors and consultants. The 2016 Share Incentive Plan is effective upon its adoption by the board of directors and continue in effect for a term of ten years unless terminated sooner. Since the adoption of the 2016 Share Incentive Plan, the Company has granted a total of 50,922,168 NES, among which 1,817,150, 19,595,518 and nil were granted for for The Company’s board of directors may at any time amend, suspend or terminate the 2016 Share Incentive Plan. The following amendments to the 2016 Share Incentive Plan require approval from the shareholders (i) increase of the number of shares available under the 2016 Share Incentive Plan, (ii) extension of the term of the 2016 Share Incentive Plan, (iii) extension of the exercise period of an option beyond ten years, and (iv) any other amendments about which shareholders’ approval are necessary and desirable under applicable laws or stock exchange rules. The 2016 Share Incentive Plan is effective upon its adoption by the board and continue in effect for a term of ten years unless sooner terminated. As of May 31, 2019, all options were fully vested and exercised. NES For The NES activities under the 2016 Share Incentive Plan for the year ended May 31, 2022 are summarized as follows: Number of NES Weighted-average grant US$ NES outstanding as of June 1, 2021 24,915,990 10.35 Vested (6,884,033 ) 7.38 Forfeited (1,536,112 ) 11.25 NES outstanding as of May 31, 2022 16,495,845 11.51 NES vested and expect to vest as of May 31, 2022 16,495,845 The total fair value of NES vested for for The total compensation expenses of NES are recognized on a straight-line basis over the respective vesting periods. The Group recorded the related compensation expenses of US$41,326, US$29,353 and US$118,487 for the years ended May 31, 2020, 2021 and 2022, respectively. Koolearn Pre-IPO On July 13, 2018, the board of directors of Koolearn Holding approved an employee’s share option plan (the “Pre-IPO Pre-IPO On March 7, 2019, pursuant to the list of grantees and respective numbers of options approved by the board of directors of Koolearn Holding, Koolearn Holding granted a total of 47,836,985 options to 144 grantees, including the directors, senior management of Koolearn Holding, contractors and other employees of the Group. The grant date weight average fair value of per option is US$0.53 and the estimated fair value of the share options granted was US$21,613 on March 7, 2019. The exercise period is 6 years from the listing date of Koolearn Holding and the exercise price is US$1.13. The movements of share options under the Pre-IPO Number of share Weighted average Outstanding as of May 31, 2020 39,251,485 1.13 Forfeited (680,500 ) 1.13 Exercised (1,668,000 ) 1.13 Outstanding as of May 31, 2021 36,902,985 1.13 Forfeited (837,500 ) 1.13 Exercised (153,500 ) 1.13 Outstanding as of May 31, 2022 35,911,985 1.13 The Group used the discounted cash flow method to determine the fair value of underlying ordinary shares of Koolearn Holding with the assistance of an independent valuation specialist. Based on the fair value of the underlying ordinary shares of Koolearn Holding, the Group used the binomial option-pricing model to determine the fair value of the share option as of the grant date. Option valuation model requires the input of highly subjective assumptions, including the option’s expected life and the price volatility of the underlying shares, and changes in the subjective input assumptions can materially affect the fair value estimate of share options. Koolearn Holding recorded the related compensation expenses of US$3,750 and US$1,298 for the years ended May 31, 2021 and 2022, respectively, in relation to the share options issued under the Pre-IPO Koolearn Post-IPO On January 30, 2019, the board of directors of Koolearn Holding approved an employee’s share option plan (the “Post-IPO Koolearn Post-IPO On January 29, 2020, pursuant to the list of grantees and respective numbers of options approved by the board of directors of Koolearn Holding, Koolearn Holding granted a total of 40,000,000 options to grantees, including the directors, senior management and other employees of Koolearn Holding (“Koolearn Post-IPO The movements of share options under the Koolearn Post-IPO Number of share Weighted average Outstanding as of May 31, 2020 38,199,000 3.26 Forfeited (8,621,185 ) 3.26 Exercised (36,000 ) 3.26 Outstanding as of May 31, 2021 29,541,815 3.26 Forfeited (10,088,192 ) 3.26 Cancelled (7,971,290 ) 3.26 Cancelled and replaced by Koolearn Post-IPO Share (11,482,333 ) 0.32 Outstanding as of May 31, 2022 — (a) Those options were cancelled and replaced as disclosed below. January 29, 2020 Weighted average share price US$ 3.49 Exercise price US$ 3.26 Expected volatility 52 % Expected life 10 years Risk-free rate 1.44 % Expected dividend yield 0.00 % Koolearn Holding has used the closing price of the shares as stated in the daily quotation sheet issued by the Stock Exchange of Hong Kong Limited on the grant date as the fair value of underlying ordinary shares of Koolearn Holding. Based on the fair value of the underlying ordinary shares of Koolearn Holding, Koolearn Holding has used binomial option-pricing model to determine the fair value of the share option as of the grant date with the assistance of an independent valuation specialist. Option valuation model requires the input of highly subjective assumptions, including the option’s expected life and the price volatility of the underlying shares, and changes in the subjective input assumptions can materially affect the fair value estimate of share options. Koolearn Post-IPO On August 25, 2020, pursuant to the list of grantees and respective numbers of options approved by the board of directors of Koolearn Holding, Koolearn Holding granted a total of 25,000,000 options to grantees including employees of Koolearn Holding (“Koolearn Post-IPO The movements of share options under the Koolearn Post-IPO Number of share Weighted average Granted on August 25, 2020 25,000,000 4.39 Forfeited (4,152,000 ) 4.39 Outstanding as of May 31, 2021 20,848,000 4.39 Number of share Weighted average Forfeited (6,445,000 ) 4.39 Cancelled (6,311,000 ) 4.39 Cancelled and replaced by Koolearn Post-IPO Share (8,092,000 ) 0.32 Outstanding as of May 31, 2022 — (a) Those options were cancelled and replaced as disclosed below. August 25, 2020 Weighted average share price US$ 4.52 Exercise price US$ 4.39 Expected volatility 49.5 % Expected life 10 years Risk-free rate 0.44 % Expected dividend yield 0.00 % Koolearn Holding has used the closing price of the shares as stated in the daily quotation sheet issued by the Stock Exchange of Hong Kong Limited on the grant date as the fair value of underlying ordinary shares of Koolearn Holding. Based on the fair value of the underlying ordinary shares of Koolearn Holding, Koolearn Holding has used binomial option-pricing model to determine the fair value of the share option as of the grant date with the assistance of an independent valuation specialist. Option valuation model requires the input of highly subjective assumptions, including the option’s expected life and the price volatility of the underlying shares, and changes in the subjective input assumptions can materially affect the fair value estimate of share options. On November 15, 2021, the Company’s board of directors cancelled 14,282,290 Post-IPO compensation expenses which otherwise would have been recognized for the services received over the remainder of the vesting period after considering the employee resignation were recognized immediately in the consolidated statements of operations for the year ended May 31, 2022. Koolearn Post-IPO Share Option III On November 15, 2021, the Company’s board of directors granted a total of 24,986,000 options to employees of Koolearn Holding (“Koolearn Post-IPO fair value of per option was US$ e On that same day, the Company’s board of directors also approved the modification of options previously granted as “Post-IPO Share Options I and II.” Specifically, the number of options previously granted was increased and the exercise price of such options was reduced to as years from November 15, 2021. The Company accounted for the above transaction as a share option modification and measured the fair value of such options at the time of the modification. The Company recognized the incremental cost related to the vested options as share-based compensation expenses in the consolidated statements of operations for the year ended May 31, 2022. The Company will recognize the unvested cost remaining from the original nonvested option as well as incremental cost at the time of the modification over the reaming portion of the vesting period of the modified option. The movements of share options under the Koolearn Post-IPO Number of share Weighted average Granted on November 15, 2021 24,986,000 0.32 Forfeited (2,447,497 ) 0.32 Granted to replace cancelled options 23,455,590 0.32 Outstanding as of May 31, 2022 45,994,093 0.32 November 15, 2021 Weighted average share price US$ 0.32 Exercise price US$ 0.67 Expected volatility 61 % Expected life 10 years Risk-free rate 1.63 % Expected dividend yield 0.00 % Koolearn Holding has used the closing price of the shares as stated in the daily quotation sheet issued by the Stock Exchange of Hong Kong Limited on the grant date as the fair value of underlying ordinary shares of Koolearn Holding. Based on the fair value of the underlying ordinary shares of Koolearn Holding, Koolearn Holding has used binomial option-pricing model to determine the fair value of the share option as of the grant date with the assistance of an independent valuation specialist. Option valuation model requires the input of highly subjective assumptions, including the option’s expected life and the price volatility of the underlying shares, and changes in the subjective input assumptions can materially affect the fair value estimate of share options. Koolearn Holding recognized the total compensation expenses of US$35,777 and US$13,183 for the years ended May 31, 2021 and 2022, respectively, in relation to the Post-IPO

Income Taxes

Income Taxes	12 Months Ended
	May 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	17. INCOME TAXES Cayman Islands & the British Virgin Islands (“BVI”) The Company and Koolearn Holding are tax-exempted The Company’s subsidiary, Abundant State Limited, is incorporated in BVI and is not subject to income tax. United States (“US”) Walkite International Academy (U.S.A.) Co., Ltd. and Blingabc Limited are incorporated in the US and are subject to federal income tax and state income tax at 21% and 8.84%, respectively. In December 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act makes broad and complex changes to the U.S. tax code including, but not limited to, (1) reducing the U.S. federal corporate tax rate, (2) requiring a one-time United Kingdom (“UK”) Walkite International Academy Co., Ltd. and New Oriental Vision Overseas Consulting (U.K.) Ltd are incorporated in the UK and are subject to income tax rate at 19%. Australia New Oriental Vision Overseas Consulting Australia Pty Ltd. is incorporated in Australia and is subject to income tax rate at 30%. Canada Walkite International Academy (Canada) Co., Ltd and New Oriental Vision Overseas Consulting Canada Inc. are incorporated in Canada and are subject to income tax rate at 15% in federal and 11.5% in provincial. Hong Kong Smart Shine, Winner Park, Elite Concept, One World Limited, Garden House Limited, Koolearn Tech, Asia Pacific Montessori Education Co., Ltd. (“Asia Pacific”), New Oriental Wuyou Online (HK) Education & Technology Co., Limited (“Wuyou Online”) and Dongfang Youbo (HK) Education Limited (“Dongfang Youbo (HK) ”) are incorporated in Hong Kong. Under the current Hong Kong Inland Revenue Ordinance, from the year of assessment 2018/2019 onwards, the subsidiaries in Hong Kong are subject to profits tax at the rate of 8.25% on assessable profits up to HK$2 million; and 16.5% on any part of assessable profits over HK$2 million. Elite Concept and Smart Shine received special dividend of US$59,696, nil and nil for for PRC The Company’s PRC subsidiaries, the VIEs, the VIE’s subsidiaries and schools are subject to 25% standard enterprise income tax (“EIT”) except for those accepted as qualified for small-scale enterprises, or granted preferential tax treatment. Significant components of provision for income taxes for the years ended May 31, 2020, 2021 and 2022 were as follows: For the years ended May 31, 2020 2021 2022 US$ US$ US$ Current: PRC 142,992 127,313 44,378 Deferred: PRC (8,630 ) (43,725 ) 91,934 Total provision for income taxes 134,362 83,588 136,312 Enterprises that qualify as a high and new technology enterprise (“HNTE”) are subject to a tax rate of 15%. Beijing Magnificence, Beijing Smart Wood’s HNTE certificates expected to be terminated on December 2, 2022. Beijing Sifenke Education Consulting Company Limited’s HNTE certificates was terminated on August 31, 2022. These enterprises are in process of renewing their qualification of HNTE. Once their renewals are completed, these companies will be eligible for a favorable EIT rate of 15% starting January 1, 2022 again. Beijing Hewstone, Beijing Decision, Beijing Pioneer, Beijing Joy Tend, Beijing Right Time, Beijing Shenghe, Xuncheng, Dexin Dongfang, Beijing Be-linked Online Education Compnay Limited (“Be-linked Online Education”) and Beijing Jinghong Software Technology Company Limited (“Beijing Jinghong”) continued to qualify as HNTE and were subject to a tax rate of for Hainan Haiyue, Hainan Dongfang Zhixin Technology Company Limited, Zhuhai Zekai Software Technology Company Limited, Hainan Dongfang Huizhi Technology Company Limited enjoyed the EIT tax rate of 15% because of the preferential corporate income tax policies for local tax concessions. Enterprises that qualify as the newly established software enterprise (“NESE”) are exempt from the 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 Zhiyuan Hangcheng Software Technology Company Limited, Beijing Chuangying Oriental Technology Co., Ltd, Beijing Zhihong Oriental Technology Co., Ltd and Beijing Yuda Oriental Software Technology Company Limited are qualified as NESE and enjoy the EIT tax benefit from January 2019 to December 2023, from January 2019 to December 2023, from January 2019 to December 2021 and from January 2022 to December 2026, respectively. Since its establishment through May 31, 2022, Beijing Haidian School was not required by the governing tax bureau to pay any EIT. If Beijing Haidian School is required to pay EIT in the 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. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Group’s deferred tax assets and liabilities were as follows: As of May 31, 2021 2022 US$ US$ Deferred tax assets Allowance doubtful accounts 12,710 41,806 Accrued expenses 76,848 53,069 Net operating loss carry-forward 102,595 321,258 Tax impact from the long term investments disposed to a related party 1,521 1,521 Total deferred tax assets 193,674 417,654 Less: valuation allowance (90,087 ) (397,616 ) Total deferred tax assets, net 103,587 20,038 Deferred tax liabilities Acquired assets 3,241 1,788 Tax impact from the unrealized gain on available-for-sale 9,931 17,452 Total deferred tax liabilities 13,172 19,240 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$41,095, US$90,087 and US$397,616 as of May 31, 2020, 2021 and 2022, respectively. As of May 31, 2022, the Group had net operating loss carried-forwards of US$291,192 from the Company’s PRC subsidiaries, the VIEs, the VIE’s subsidiaries and schools which will expire on various dates from May 31, 2022 to May 31, 2027 except for those arose from HNTEs, which will expire during the period from 2022 to 2032. A reconciliation of the provision for income taxes computed by applying the PRC EIT rates of 25% for the years ended May 31, 2020, 2021 and 2022 to loss before provision for income tax and the actual provision for income tax is as follows: For the years ended May 31, 2020 2021 2022 US$ US$ US$ Income/(loss) before income taxes 487,836 314,977 (1,032,498 ) PRC statutory income tax rate 25 % 25 % 25 % Income tax at statutory income tax rate 121,959 78,744 (258,125 ) Effect of non-deductible expenses and loss and super deduction expenses 29,371 (5,174 ) 106,903 Effect of income tax exemptions and preferential tax rates (51,844 ) (38,795 ) (19,570 ) Effect of income tax rate difference in other jurisdictions (192 ) (181 ) (424 ) Changes in valuation allowance 32,006 48,994 307,528 Effect of dividend withholding tax 3,062 — — Provision for income taxes 134,362 83,588 136,312 If the WFOE and certain subsidiaries and schools of the VIEs did not enjoy income tax exemptions and preferential tax rates, tax expense would have increased by US$50,809, US$33,847 and US$5,453 for the years ended May 31, 2020, 2021 and 2022, respectively. The decrease in basic net income per ordinary share would have been would have been would have been would have been 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 % income tax rate on their 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 the PRC residents. If the Company were to be a non-resident For For Aggregate undistributed earnings of the Company’s PRC subsidiaries and the VIEs that are available for distribution were US$2,279,550, US$2,795,596 and US$1,880,057 as of May 31, 2020, 2021 and 2022, respectively. Upon distribution of such earnings, the Company will be subject to the PRC EIT, the amount of which is impractical to estimate. The Company did not record any withholding tax on any of the aforementioned undistributed earnings because the relevant subsidiaries and the VIEs do not intend to declare dividends and the Company intends to permanently reinvest it within the PRC. Additionally, no deferred tax liabilities were 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, 2020, 2021 and 2022. 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_(Loss) Per Share

Net Income/(Loss) Per Share	12 Months Ended
	May 31, 2022
Earnings Per Share [Abstract]
Net Income/(Loss) Per Share	18. NET INCOME/(LOSS) PER SHARE The computation of basic and diluted net income/(loss) per common share for the years ended May 31, 2020, 2021 and 2022 is as follows: For the years ended May 31, 2020 2021 2022 Numerator: Net income/(loss) attributable to New Oriental Education & Technology Group Inc.’s shareholders (US$ in thousands) 413,333 334,414 (1,187,721 ) Net income/(loss) available for future distribution (US$ in thousands) 413,333 334,414 (1,187,721 ) Denominator* Weighted average common shares outstanding-basic 1,584,295,760 1,645,463,440 1,696,419,232 Plus: incremental weighted average common shares from assumed vesting of NES using the treasury stock method 11,073,140 6,518,944 — Weighted average common shares outstanding-diluted 1,595,368,900 1,651,982,384 1,696,419,232 Net income/(loss) per common share* - Basic (US$) 0.26 0.20 (0.70 ) - Diluted (US$) 0.26 0.20 (0.70 ) * Retrospectively restated for effect of stock split There was no employee share options included in the dilutive share calculation for the years ended May 31, 2020, 2021 and 2022 due to anti-dilutive effects.

Related-Parties Transactions

Related-Parties Transactions	12 Months Ended
	May 31, 2022
Related Party Transactions [Abstract]
Related-Parties Transactions	19. RELATED-PARTIES TRANSACTIONS The Group had the following significant balances and transactions with major related parties: (a) Amount due from/to related parties: Amounts due from related Amounts due to related Notes Relationship 2021 2022 2021 2022 US$ US$ US$ US$ Metropolis Holding China Limited (“Metropolis”) (1) Company controlled by Mr. Yu 914 998 — 27 Beijing Dianshi Jingwei Technololy Co., Ltd (“Dianshi Jingwei”) (2) Equity method investee — 20,181 — — Others 3,204 2,066 33 199 Total 4,118 23,245 33 226 Amounts due from related parties, non-current Notes Relationship 2021 2022 US$ US$ Metropolis (1) Company controlled by 3,623 2,770 Others 534 595 Total 4,157 3,365 (b) Transactions: Rental expenses 2020 2021 2022 US$ US$ US$ Metropolis (1) Company controlled by 9,615 11,653 11,590 Revenues 2020 2021 2022 US$ US$ US$ Beijing Fishpond Software Technology Co., Ltd. (“Fishpond”) Equity method investee 438 — — Others 41 1,114 41 Total 479 1,114 41 Loans provided to related parties 2020 2021 2022 US$ US$ US$ Dianshi Jingwei (2) Equity method investee 7,128 — 3,096 Beijing MaxEn International Education Consulting Company Limited (“Beijing MaxEn”) (3) Equity method investee — 10,486 38,130 Total 7,128 10,486 41,226 Cost 2020 2021 2022 US$ US$ US$ Dianshi Jingwei Equity method investee — — 52,380 Beijing Dongfang Heli Investment and Development Ltd (“Dongfang Heli”) Equity method investee 1,700 1,915 1,415 Others 3,270 175 900 Total 4,970 2,090 54,695 (1) Starting in April 2010, the Group began renting a large portion of a building owned by Metropolis for office space. In March 2012, Metropolis was acquired by a company wholly-owned by Mr. Yu, the chairman of the Company. As a result, Metropolis became a related party of the Group. As of May 31, 2021 and 2022, the current amounts due from Metropolis were US$914 and US$998, respectively and the non-current (2) In April 2016, the Group sold 51% of its equity interest in Dianshi Jingwei which became an equity method investee of the Group. As of May 31, 2020, amounts due from Dianshi Jingwei included five outstanding loans provided by the Group with nterest accrued. For the year ended of May 31, 2021, Dianshi Jingwei fully repaid the loan balance. In October 2021, the Group entered into a purchase agreement with Dianshi Jingwei for the purchase of learning devices of which $ was further recorded as cost. The remaining balance amounting to represents prepayment made to Dianshi Jingwei as of May 31, 2022. Subsequent to May 31, 2022, the Company transferred all in Dianshi Jingwei to the founder of (3) For which was fully impaired given Beijing MaxEn, was being dissolved.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	May 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	20. COMMITMENTS AND CONTINGENCIES Capital commitments As of May 31, 2022, the future minimum capital commitments were as follows: US$ Capital commitment for the purchase of property and equipment 597 Capital commitment for leasehold improvements 6,627 Total 7,224 Contingent liabilities The Group has been named in a number of lawsuits arising in its ordinary course of business. Although the outcome of those lawsuits are uncertain, the Group does not believe the possibility of a material loss is probable. The Group is unable to estimate a range of loss, if any, that could result if there would be an adverse decision, as such, and the Group has not accrued any liabilities.

Non-controlling Interests

Non-controlling Interests	12 Months Ended
	May 31, 2022
Noncontrolling Interest [Abstract]
Non-controlling Interests	21. NON-CONTROLLING Non-controlling US$ Balance as of May 31, 2020 136,516 Purchase of non-controlling (626 ) Koolearn Holding additional shares issuance 30,000 Share-based compensation expenses from Koolearn Holding 39,527 Exercise of share options in Koolearn Holding 1,929 Foreign currency translation adjustment 1,948 Net loss attributed to non-controlling (104,393 ) Balance as of May 31, 2021 104,901 Share-based compensation expenses from Koolearn Holding 14,481 Exercise of share options in Koolearn Holding 175 Foreign currency translation adjustment 1,016 Net loss attributed to non-controlling (32,555 ) Balance as of May 31, 2022 88,018 The effects of changes in the Company’s ownership interest in subsidiaries on the Company’s equity are as follows: For the years ended May 31, 2020 2021 2022 US$ US$ US$ Net income/(loss) attribute to New Oriental Education & Technology Group Inc.’s shareholders 413,333 334,414 (1,187,721 ) Share option gain/(loss) 5,752 — (5,751 ) Increase (decrease) in the Company’s additional paid-in non-controlling 103 (128 ) — Decrease in the Company’s additional paid-in non-controlling (20,045 ) (19,092 ) — Changes from net income/(loss) attributable to New Oriental Education & Technology Group Inc.’s shareholders and transfers to non-controlling 399,143 315,194 (1,193,472 )

Segment Information

Segment Information	12 Months Ended
	May 31, 2022
Segment Reporting [Abstract]
Segment Information	22. 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. For the years ended May 31, 2020 and 2021, the Group previously identified seven operating segments, including (i) K-12 AST, test preparation, and other courses, (ii) primary and secondary school education, (iii) online education, (iv) content development and distribution, (v) pre-school education, (vi) overseas study consulting services, and (vii) study tour. For the year ended May 31, 2022, as a result of the changes in the regulatory environment, the Group reduced its operating segments from seven to four. Those include (i) educational services and test preparation courses, which was formerly named as “K-12 AST, test preparation, and other courses,” (ii) online education and other services, which was formerly named as “online education,” (iii) overseas study consulting services, and (iv) educational materials and distribution, which was formerly named as “content development and distribution.” Primary and secondary school education, pre-school education and study tour were no longer reviewed by the Group’s CODM and thus, no longer considered as operating segments. Those were aggregated as others others below. The Group primarily operates in the PRC and substantially all of the Group’s long-lived assets are located in the PRC. The Group’s chief operating decision maker evaluates performance based on each reporting segment’s net revenue, operating cost and expenses, and operating income. Net revenues, operating cost and expenses, operating income, and total assets by segment are as follows: For the year ended May 31, 2020 Educational Online Overseas study Others Consolidated US$ US$ US$ US$ US$ Net revenues 3,040,741 152,542 259,817 125,582 3,578,682 Operating cost and expenses: Cost of revenues (1,304,239 ) (84,896 ) (124,718 ) (75,046 ) (1,588,899 ) Selling and marketing (218,739 ) (126,471 ) (56,352 ) (19,910 ) (421,472 ) General and administrative (729,125 ) (69,060 ) (58,133 ) (52,156 ) (908,474 ) Unallocated corporate expenses — — — — (260,834 ) Total operating cost and expenses (2,252,103 ) (280,427 ) (239,203 ) (147,112 ) (3,179,679 ) Operating income (loss) 788,638 (127,885 ) 20,614 (21,530 ) 399,003 Segment assets 3,588,900 687,312 435,631 265,787 4,977,630 Unallocated corporate assets — — — — 1,579,255 Total assets 3,588,900 687,312 435,631 265,787 6,556,885 For the year ended May 31, 2021 Educational Online Overseas study Others Consolidated US$ US$ US$ US$ US$ Net revenues 3,667,270 210,591 278,594 120,084 4,276,539 Operating cost and expenses: Cost of revenues (1,680,779 ) (145,428 ) (127,841 ) (82,827 ) (2,036,875 ) Selling and marketing (326,708 ) (175,092 ) (61,259 ) (25,346 ) (588,405 ) General and administrative (955,211 ) (124,897 ) (60,580 ) (69,524 ) (1,210,212 ) Unallocated corporate expenses — — — — (323,781 ) Total operating cost and expenses (2,962,698 ) (445,417 ) (249,680 ) (177,697 ) (4,159,273 ) Operating income (loss) 704,572 (234,826 ) 28,914 (57,613 ) 117,266 Segment assets 4,380,247 516,488 477,568 281,579 5,655,882 Unallocated corporate assets — — — — 4,495,171 Total assets 4,380,247 516,488 477,567 281,579 10,151,053 For the year ended May 31, 2022 Educational Online Overseas study Others Consolidated US$ US$ US$ US$ US$ Net revenues 2,535,318 136,705 325,901 107,322 3,105,246 Operating cost and expenses: Cost of revenues (1,442,156 ) (68,732 ) (165,673 ) (77,730 ) (1,754,291 ) Selling and marketing (273,344 ) (79,428 ) (72,847 ) (30,494 ) (456,113 ) General and administrative (1,308,742 ) (72,361 ) (61,258 ) (63,859 ) (1,506,220 ) Unallocated corporate expenses — — — — (371,135 ) Total operating cost and expenses (3,024,242 ) (220,521 ) (299,778 ) (172,083 ) (4,087,759 ) Operating income (loss) (488,924 ) (83,816 ) 26,123 (64,761 ) (982,513 ) Segment assets 2,227,184 313,258 177,821 4,381 2,722,644 Unallocated corporate assets — — — — 3,312,022 Total assets 2,227,184 313,258 177,821 4,381 6,034,666

Mainland China Contribution Pla

Mainland China Contribution Plan	12 Months Ended
	May 31, 2022
Text Block [Abstract]
Mainland China Contribution Plan	23. 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. The 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$217,127, US$257,542 and US$272,433 for the years ended May 31, 2020, 2021 and 2022, respectively.

Statutory Reserves

Statutory Reserves	12 Months Ended
	May 31, 2022
Text Block [Abstract]
Statutory Reserves	24. STATUTORY RESERVES Prior to payment of dividends, pursuant to the laws applicable to the PRC’s Foreign Investment Enterprises, the Company’s subsidiaries and the VIEs in the PRC must make appropriations from after-tax non-distributable Subject to certain cumulative limits, the general reserve requires annual appropriations of 10% of after-tax year-end For The PRC laws and regulations require private schools that require reasonable returns to make annual appropriations of 25% of after-tax accepted accounting principles in the PRC. For the years ended May 31, 2020, 2021 and 2022, the Company made and reversed to the development fund, respectively. These reserves are included as statutory reserves in the consolidated statements of changes in equity and comprehensive income/(loss). The Group allocated US$74,549, US$67,426 and US$316 to statutory reserves for

Restricted Net Assets

Restricted Net Assets	12 Months Ended
	May 31, 2022
Receivables [Abstract]
Restricted Net Assets	25. RESTRICTED NET ASSETS Relevant PRC laws and regulations restrict the WFOEs and the 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, except in the event of liquidation. The balance of restricted net assets was US$513,721, US$724,854 and US$693,159 of which US$464,917, US$681,309 and US$668,831 were attributed to the paid-in paid-in ere paid-in paid-in

Subsequent Events

Subsequent Events	12 Months Ended
	May 31, 2022
Subsequent Events [Abstract]
Subsequent Events	26. SUBSEQUENT EVENTS Share repurchase program On July 26, 2022, New Oriental’s board of directors authorized the repurchase of up to US$ 400 million of the Company’s common shares during the period from July 28, 2022 through May 31, 2023. As of September 16, 2022, an aggregate of 325,000 ADS was repurchased.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	May 31, 2022
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 the VIEs’ subsidiaries and schools. The Company and its WFOEs have entered into contractual arrangements with the VIEs and its shareholders, 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. The consolidated financial statements include the financial statements of the Company, its subsidiaries, which are accounted for under the voting interest model, and its VIEs, VIEs’ subsidiaries and schools consolidated under the variable interest entity consolidation model. All inter-company transactions and balances have been eliminated upon consolidation. See “Note 1 Organization and Principal Activities—The VIE Arrangements”.
Reclassifications	Reclassifications Certain reclassifications have been made to the prior years’ consolidated financial statements to conform to the current year’s presentation. These reclassifications had no impact on net income or loss, total assets and liabilities, shareholders’ equity, or cash flows as previously reported.
Use of estimates	Use of estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, related disclosures of contingent liabilities at the balance sheet date, and revenues and expenses in the consolidated financial statements and accompanying notes. Significant accounting estimates reflected in the Group’s consolidated financial statements include the purchase price allocation relating to business acquisitions, the valuation allowance for deferred tax assets, economic lives and impairment of property and equipment, impairment of goodwill, intangible assets, long-lived assets and long-term investments, fair value assessment of long-term investments, refund liability, discount rate for leases and allowance for credit losses. 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 Consideration transferred in a business combinations is measured at the fair value as of the date of acquisition. 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 is recorded as a liability. It is subsequently carried at fair value with changes in fair value reflected in earnings. In a business combination achieved in stages, the Group remeasures the previously held equity interest in the acquiree immediately before obtaining control at its acquisition-date fair value and the remeasurement gain or loss, if any, is recognized in the consolidated statements of operations.
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.
Restricted cash	Restricted cash Restricted cash represents Renminbi (“RMB”) deposit in bank accounts as deposits required by the PRC government authorities related to educational programs and services and establishment of new subsidiaries. Restricted cash is classified as either current or non-current
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 The Group’s short-term investments include held-to-maturity investments and trading securities. The Group’s short-term held-to-maturity held-to-maturity held-to-maturity held-to-maturity The Group’s trading securities are comprised of money market funds that are acquired and held principally for the purpose of selling them in the near term. The fair value change gains or losses are recorded in the consolidated statements of operations.
Allowance for doubtful accounts	Allowance for doubtful accounts Accounts receivable represents amounts due from corporate customers of the Group’s various subsidiaries and schools. The allowance for doubtful accounts is the Group’s best estimates of the amount of probable credit losses in the Group’s existing accounts receivable balance. The Group provides allowance for doubtful accounts based on historical credit loss experience and a review of the current status and reasonable and supportable forecasts of future events and economic conditions. Accounts receivable and other receivables are presented net of allowance for doubtful accounts.
Property and equipment, net	Property and equipment, net Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are calculated on a straight line basis over the following estimated useful lives: Buildings 20-50 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 useful life
Property and equipment also consists of construction in progress	Property and equipment also consist of construction in progress as the Group constructs certain of its property and equipment. Construction in progress represents the costs incurred in connection with the construction of property and equipment. Costs classified as construction in progress include all costs of obtaining the asset and bringing it to the location and in the condition necessary for its intended use. Construction in progress is transferred to specific property and equipment and depreciation of these assets commences when the assets are ready for their intended use.
Land use rights, net	Land use rights, net Land use rights are recorded at cost less accumulated amortization and amortized on a straight-line basis over the remaining term of the land certificates, from 38.5 years to 50 years.
Intangible assets, net	Intangible assets, net Intangible assets with an indefinite life are not amortized and are tested for impairment annually or more frequently if events or changes in circumstances indicate that they might be impaired. Intangible assets with finite lives are initially recorded at cost and amortized on a straight-line basis over the estimated economic useful lives of the respective assets. Acquired intangible assets from business combination are recognized and measured at fair value at the time of acquisition. Those assets represent assets with finite lives and are further amortized on a straight-line basis over the estimated economic useful lives of the respective assets. The estimated useful lives of intangible assets are as follows: Trade mark 10 years License 20 years Student base 1.75 years Favorable lease 8.67 years Courseware 3 years
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 calculated as an amount by which the carrying value of the cost exceed its fair value.
Goodwill, net	Goodwill, net Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired in business combinations. The Group’s goodwill as of May 31, 2021 and 2022 relates to its acquisition of certain kindergartens and schools. Goodwill is not amortized but 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 and regulatory factors, operating performance indicators, competition, or sale or disposition of a significant portion of a reporting unit. The Group 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. If as a result of the qualitative assessment, it is more likely than not that the fair value of the reporting unit is less than its carrying amount, the quantitative impairment test is mandatory. Otherwise, no further testing is required. The quantitative impairment test consists of a comparison of the fair value of each reporting unit with its carrying amount, including goodwill. If the carrying amount of each reporting unit exceeds its fair value, an impairment loss equal to the difference between the fair value of the reporting unit and its carrying amount will be recorded.
Cost Method Investments	Long-term investments, net The Group’s long-term investments include equity securities without readily determinable fair values, equity securities with readily determinable fair values, equity method investments and available-for-sale
Equity securities	(a) Equity securities • Equity securities with readily determinable fair values Equity securities with readily determinable fair values are measured at fair value and any changes in fair value are recognized in the consolidated statements of operations. • Equity securities without readily determinable fair values The Group elects a practicability exception to the fair value measurement for the equity securities without readily determinable fair values, under which these investments are measured at cost, less impairment, plus or minus observable price changes of an identical or similar investment of the same issuer with the fair value change recorded in the consolidated statements of operations.
Equity securities with readily determinable fair values	(a) Equity securities • Equity securities with readily determinable fair values Equity securities with readily determinable fair values are measured at fair value and any changes in fair value are recognized in the consolidated statements of operations.
Equity securities without readily determinable fair values	The Group reviews its equity securities without readily determinable fair value for impairment at each reporting period. If a qualitative assessment indicates that the investment is impaired, the Group estimates the investment’s fair value in accordance with the principles of ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”). If the fair value is less than the investment’s carrying value, the Group recognizes an impairment loss equal to the difference between the carrying value and the fair value in the consolidated statements of operations.
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 through investment in common shares or in-substance Under the equity method, the Group initially records its investment at cost and subsequently recognizes the Group’s proportionate share of each equity investee’s net income or loss after the date of investment into the consolidated statements of operations and accordingly adjusts the carrying amount of the investment. The Group reviews its equity method investments for impairment whenever an event or circumstance indicates that an other-than- temporary impairment has occurred. The Group considers available quantitative and qualitative evidence in evaluating potential impairment of its equity method investments. An impairment charge is recorded when the carrying amount of the investment exceeds its fair value and this condition is determined to be other-than-temporary.
Available-for-sale Investments	(c) Available-for-sale For investments in investee’s shares which are determined to be debt securities, the Group accounts for them as available-for-sale held-to-maturity Available-for-sale The Group evaluates each individual investment periodically for impairment. For investments where the Group does not intend to sell, the Group evaluates whether a decline in fair value is due to deterioration in credit risk. Credit-related impairment losses, not to exceed the amount that fair value is less than the amortized cost basis, are recognized through an allowance for credit losses on the consolidated balance sheet with corresponding adjustment in the consolidated statements of operations and comprehensive income or loss. Subsequent increases in fair value due to credit improvement are recognized through reversal of the credit losses and corresponding reduction in the allowance for credit losses. Any decline in fair value that is non-credit
Unsecured senior notes	Unsecured senior notes Unsecured senior notes are recognized initially at fair value, net of debt discounts or premiums and debt issuance costs. Debt discounts or premiums and debt issuance costs are recorded as a reduction of the principal amount and the related accretion is recorded as interest expense in the consolidated statements of operations over the maturities of the notes using the effective interest method.
Non-controlling interests and redeemable non-controlling interests	Non-controlling non-controlling The Group’s consolidated financial statements include entities in which the Company has a controlling financial interest. Earnings or losses attributable to non-controlling “non-controlling
Value added tax ("VAT")	Value added tax (“VAT”) Pursuant to the PRC tax laws, in case of any product sales, generally the VAT rate is 3% of the gross sales for small scale VAT payer and 13% of the gross sales for general VAT payer. Most of the subsidiaries of the Company are considered as general VAT payers for the sales of guidance materials and the intercompany sales of self-developed software. For general VAT payer, VAT on sales is calculated at 13% on revenues from product sales and paid after deducting input VAT on purchases. The net VAT balance between input VAT and output VAT is recorded as accrued expenses in the Group’s consolidated financial statements. The new enrollment system development services and other operating services, which were previously subject to business taxes, are now subject to VAT at the rate of 6% of revenues. The non-academic In accordance with Cai Shui [2020] No. 8, due to the Novel coronavirus (“COVID-19”)
Revenue recognition	Revenue recognition Revenues are recognized when control of promised goods or services is transferred to the Group’s customers in an amount of consideration to which the Group expects to be entitled to in exchange for those goods or services. The Group follows the five steps approach for revenue recognition under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the Group satisfies a performance obligation. The Group generates substantially all of its revenues through educational programs and services with individual students in the PRC. In addition, the Group generates revenues from other services and the sales of books, which were insignificant for the years ended May 31, 2020, 2021 and 2022. The Group’s revenues are reported net of VAT and surcharges. The primary sources of the Group’s revenues are as follows: (a) Educational programs and services The educational programs and services consist of educational services and test preparation courses and online education and other services. Each contract of educational programs and services is accounted for as a single performance obligation which is satisfied proportionately over the service period. Tuition fee is generally collected in advance and is initially recorded as deferred revenue. Refunds are provided to students if they decide within the trial period that they no longer want to take the course. After the trial period, if a student withdraws from a class, usually only those unearned portion of the fee is available to be returned. Historically, the Group has not had material refunds. The Group recognizes revenues from the educational programs and services proportionately when the services are delivered. For the years ended May 31, 2020, 2021 and 2022, US$3,040,741, US$3,667,270 and US$ 2,535,318 , respectively, of revenues of educational programs and services were derived from educational services and test preparation courses, and the remaining amount was derived from other segments. (b) Books and other services Other service revenues are primarily derived from consulting services to students regarding overseas studies, educational materials and distributions, and others. Revenues are recognized when promised services are delivered to the Group’s customers in an amount of consideration to which the Group expects to be entitled to in exchange for those services. Each contract includes certain milestones and each of the milestones is considered a single performance obligation which is satisfied at the point of time when each of the milestone is reached. The Group estimates the variable consideration to be earned and recognizes revenues related to each milestone when the related milestone is achieved. The Group sells books or other educational materials developed or licensed by the Group either through its own distribution channels or through third party distributors. Revenues are recognized when control of the promised goods is transferred to the customer, in an amount that reflects the consideration the Group expects to be entitled to in exchange for the goods. All revenues of books and other services were derived from other segments. The Group’s contract assets consist of accounts receivable. The balance of contract assets amounted to US$8,667 and US$ 16,430 as of May 31, 2021 and 2022, respectively. The Group’s contract liabilities mainly consist of prepayments from customers (deferred revenue), with a balance of US$1,926,386 and US$ 933,062 as of May 31, 2021 and 2022, respectively. Substantially all contract liabilities at the beginning of the year ended May 31, 2021 were recognized as revenues during the year ended May 31, 2022 and substantially all contract liabilities as of May 31, 2022 are expected to be realized in the following year. The difference between the opening and closing balances of the Group’s contract liabilities primarily results from the timing difference between the Group’s satisfaction of performance obligation and the customer’s payment. Refund liability mainly related to the estimated refunds that are expected to be provided to students if they decide they no longer want to take the courses. Refund liability estimates are based on historical refund ratio on a portfolio basis using the expected value method. As of May 31, 2021 and 2022, refund liability amounted to US$164,353 and US$95,398, respectively, and are included in accrued expenses and other current liabilities.
Operating leases	Operating leases The Group determines if an arrangement is a lease or contains a lease at lease inception. Operating leases are required to be recorded in the balance sheets as ROU assets and operating lease liabilities, initially measured at the present value of the lease payments. The Group has elected the package of practical expedients, which allows the Group not to reassess (1) whether any expired or existing contracts as of the adoption date are or contain a lease, (2) lease classification for any expired or existing leases as of the adoption date and (3) initial direct costs for any expired or existing leases as of the adoption date. The Group accounts for the lease and non-lease As the rate implicit in the lease is not readily determinable, the Group estimates its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The incremental borrowing rate is estimated using a portfolio approach to approximate the interest rate on a collateralized basis with similar terms and payments in a similar economic environment. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Group will exercise that option. Lease expenses are recorded on a straight-line basis over the lease term.
Advertising costs	Advertising costs The Group expenses advertising costs as they are incurred. Total advertising expenses were US$105,538, US$77,704 and US$43,520 for the years ended May 31, 2020, 2021 and 2022, 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 they are not subject to future return. Government subsidies received and recognized as miscellaneous income totaled US$43,476, US$109,294 and US$9,170 for the years ended May 31, 2020, 2021 and 2022, 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, the VIEs, the VIEs’ subsidiaries and schools located in the PRC are maintained in Renminbi (“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 financial records of the Company’s subsidiaries located overseas are maintained in their local currencies. Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the year are converted into the functional currencies at the applicable rates of exchange prevailing at the transaction dates. Transaction gains and losses are recognized in the consolidated statements of operations. For translating to the functional currency of the Company, assets and liabilities 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. Revenues, expenses, gain and loss 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 the consolidated statements of comprehensive income/ (loss).
Foreign currency risk	Foreign currency risk 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 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$1,065,233 and US$956,476 as of May 31, 2021 and 2022, 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.
Fair value of financial instruments	Fair value of financial instruments The Group’s financial instruments consist primarily of cash and cash equivalents, restricted cash, term deposit, short-term investments, accounts receivable, amounts due from/to related parties, available-for-sale available-for-sale The carrying amounts of other financial instruments except for unsecured senior notes approximate
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 basis of assets and liabilities, net of operating loss carry forwards and credits, by applying 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 tax 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 expenses.
Net income/ (loss) per share	Net income/ (loss) per share Basic net income or loss per share is computed by dividing net income or loss attributable to the holders of common shares by the weighted average number of common shares outstanding during the year. Diluted net income or loss per 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 or loss per share in years when their effect would be anti-dilutive. The Group has share options and NES which could potentially dilute basic earnings per share in the future. To calculate the number of shares for diluted net income or loss per share, the effect of the share options and NES is computed using the treasury stock method.
Comprehensive income/ (loss)	Comprehensive income/ (loss) Comprehensive income/ (loss) includes net income/ (loss), unrealized gain/ (loss) on available-for-sale
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 expenses net of forfeitures on a straight-line basis over the requisite service period, with a corresponding addition to the additional paid-in non-constant The amount of compensation expenses 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. Forfeitures are recognized as they occur. Compensation expenses related to modified stock options are measured based on the fair value for the awards as of the modification date. The incremental share-based compensations for the vested portion is recognized immediately and the incremental portion of share-based for the unvested portion is recognized over the remaining vesting period of the awards.
Concentration of credit risk	Concentration of credit risk Financial instruments that potentially expose the Group to significant concentration of credit risk consist primarily of cash and cash equivalents, term deposits, restricted cash, short-term investments and accounts receivable. As of May 31, 2021 and 2022, substantially all of the Group’s cash and cash equivalents, term deposits, restricted cash and short-term investments 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 the fiscal years 2021 and 2022, respectively.
Recent accounting pronouncements adopted	Recent accounting pronouncements adopted In January 2020, the FASB issued ASU 2020-01, Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323)
Recently issued accounting pronouncements not yet adopted	Recently issued accounting pronouncements not yet adopted In October 2021, the FASB issued ASU 2021-08, Liabilities

Organization and Principal Ac_2

Organization and Principal Activities (Tables)	12 Months Ended
	May 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Details of Company's Major Subsidiaries and VIEs and Its Major Subsidiaries	As of May 31, 2022, details of the Company’s major subsidiaries, its VIEs and the VIEs’ major subsidiaries and schools were as follows: Name Date of Place of Legal Principal activity Major subsidiaries of the Company: Beijing Decision Education & Consulting Company Limited (“Beijing Decision”) April 20, 2005 PRC 100% Educational technology and management services Beijing Hewstone Technology Company Limited (“Beijing Hewstone”) April 20, 2005 PRC 100% Educational software development 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 Beijing Pioneer Technology Company Limited (“Beijing Pioneer”) January 8, 2009 PRC 100% Educational software development Beijing Smart Wood Software Technology Company Limited (“Beijing Smart Wood”) December 21, 2011 PRC 100% Educational consulting and software development Koolearn Holding February 7, 2018 Cayman 55.68% Online education and other New Oriental Xuncheng Technology (HK) Limited (“Koolearn Tech”) March 2, 2018 Hong Kong 55.68% Investment holding Beijing Dexin Dongfang Network Technology Co., Ltd. (“Dexin Dongfang”) March 21, 2018 PRC 55.68% Software and technology services VIEs of the Company: New Oriental Education & Technology Group Co., Ltd (“New Oriental China”) August 2, 2001 PRC N/A Education consulting, Beijing New Oriental Xuncheng Network Technology Co., Ltd. (“Xuncheng”) March 11, 2005 PRC N/A Online education Major subsidiaries and schools of the VIEs: Beijing Haidian District Privately-Funded New Oriental School (“Beijing Haidian School”) October 5, 1993 PRC N/A Language training and test preparation Wuhan New Oriental Training School April 28, 2002 PRC N/A Language training and test preparation Xi’an Yanta District New Oriental School November 26, PRC N/A Language training and test preparation Nanjing Gulou New Oriental Advanced Study School November 28, PRC N/A Language training and test preparation Hangzhou New Oriental Advanced Study School July 21, 2005 PRC N/A Language training and test Beijing New Oriental Dogwood Cultural Communications Co., Ltd. (“Dogwood”) May 16, 2003 PRC N/A Educational material and and distribution Beijing New Oriental Vision Overseas Consultancy Co., Ltd. February 19, 2004 PRC N/A Oversea study consulting service
Balances and Amounts of Company's WFOEs and VIEs	The following financial statement balances and amounts of the VIEs were included in the accompanying consolidated financial statements after the elimination of intercompany balances and transactions among the offshore companies, WFOEs and the VIEs in the Group: As of May 31 2021 2022 US$ US$ Total current assets 3,695,432 1,909,663 Total non-current 3,207,820 1,221,847 Total assets 6,903,252 3,131,510 Total current liabilities 3,407,246 1,676,989 Total non-current 1,346,885 461,891 Total liabilities 4,754,131 2,138,880 For the years ended May 31, 2020 2021 2022 US$ US$ US$ Net revenues 3,453,555 4,270,169 3,093,340 Net income/ (loss) 575,210 663,099 (1,116,151 ) The following are cashflows of the VIEs and VIEs’ subsidiaries for the years ended May 31, 2020, 2021 and 2022: For the years ended May 31 2020 2021 2022 US$ US$ US$ Net cash provided by/(used in) operating activities 675,015 1,046,695 (1,517,697 ) Net cash (used in)/provided by investing activities (780,310 ) (789,120 ) 1,174,720 Net cash (used in)/provided by financing activities (45,188 ) (16,658 ) 155,451

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	May 31, 2022
Accounting Policies [Abstract]
Estimated Useful Lives of Assets	Depreciation and amortization are calculated on a straight line basis over the following estimated useful lives: Buildings 20-50 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 useful life
Summary of Estimated Useful Lives of Intangible Assets	The estimated useful lives of intangible assets are as follows: Trade mark 10 years License 20 years Student base 1.75 years Favorable lease 8.67 years Courseware 3 years

Short-Term Investments (Tables)

Short-Term Investments (Tables)	12 Months Ended
	May 31, 2022
Investments, Debt and Equity Securities [Abstract]
Summary of Short-Term Investments	Short-term investments consisted of the following: As of May 31, 2021 2022 US$ US$ Held-to-maturity 3,434,726 1,831,652 Trading securities — 70,602 3,434,726 1,902,254

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets, Net (Tables)	12 Months Ended
	May 31, 2022
Text Block [Abstract]
Components of Prepaid Expenses and Other Current Assets, Net	Prepaid expenses and other current assets, net, consisted of the following: As of May 31, 2021 2022 US$ US$ Advances to suppliers 60,231 60,018 Receivable from third parties’ platforms 46,789 40,620 Interest receivables 51,249 33,459 Rental deposits 24,700 17,921 Staff advances (a) 34,611 17,564 Prepaid rents (b) 20,152 14,785 VAT recoverable 7,887 12,174 Prepaid advertising fees 7,067 5,155 Deposits of advertising and decoration 1,222 1,719 Others (c) 15,540 12,443 269,448 215,858 Less: allowance for other receivables (215 ) (456 ) 269,233 215,402 (a) Staff advances were provided to staff for travelling and business related use and are expensed as incurred. (b) Prepaid rents represent the prepayment of rent related to leases less than 12 months. (c) Others primarily included prepaid maintenance fees, other receivables and other miscellaneous prepayments.

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	May 31, 2022
Property, Plant and Equipment [Abstract]
Summary of Property and Equipment, Net	Property and equipment, net, consisted of the following: As of May 31, 2021 2022 US$ US$ Buildings 205,292 166,238 Transportation equipment 8,302 6,127 Furniture and education equipment 279,751 144,342 Computer equipment and software 145,216 111,471 Leasehold improvements 839,150 341,019 Construction in progress 63,060 37,607 1,540,771 806,804 Less: accumulated depreciation (609,768 ) (379,445 ) Less: accumulated impairment loss (29,541 ) (9,385 ) Exchange differences (36,432 ) (15,284 ) 865,030 402,690

Land Use Rights, Net (Tables)

Land Use Rights, Net (Tables)	12 Months Ended
	May 31, 2022
Text Block [Abstract]
Land Use Rights, Net	Land use rights, net, consisted of the following: As of May 31, 2021 2022 US$ US$ Land use rights 16,121 4,083 Less: accumulated amortization (2,104 ) (474 ) Exchange differences (28 ) 18 Land use rights, net 13,989 3,627

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	12 Months Ended
	May 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets, Net	Intangible assets, net, consisted of the following: As of May 31, 2021 2022 US$ US$ Intangible assets with indefinite lives: Trademark 257 245 Intangible assets with finite lives: Trademark 9,064 8,760 Courseware 130 124 Student base 13,358 12,824 Favorable lease 737 703 License 415 415 23,961 23,071 Less: accumulated amortization (18,039 ) (19,972 ) Exchange differences (1,086 ) (299 ) 4,836 2,800

Goodwill, Net (Tables)

Goodwill, Net (Tables)	12 Months Ended
	May 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill, Net	Goodwill, net, consisted of the following: As of May 31, 2021 2022 US$ US$ Beginning balance 87,293 109,039 Acquisition 13,420 — Exchange differences 8,326 (2,451 ) Ending balance 109,039 106,588 Accumulated impairment (35,785 ) (35,785 ) Goodwill, net 73,254 70,803

Long-Term Investments, Net (Tab

Long-Term Investments, Net (Tables)	12 Months Ended
	May 31, 2022
Schedule of Investments [Abstract]
Long-Term Investments	Long-term investments, net, consisted of the following: As of May 31, 2021 2022 US$ US$ Equity securities with readily determinable fair value: Sunlands Online Education Group (“Sunlands”) (a) 15,939 5,472 Other investments 8,479 2,089 Subtotal 24,418 7,561 Equity securities without readily determinable fair value: Tibet Tianli Education and Technology Co., Ltd (“Tibet Tianli”) (b) 27,327 16,217 EEO Education Technology Co., Ltd. (“EEO”) (c) 9,312 9,312 Other investments (d) 50,541 27,776 Subtotal 87,180 53,305 Equity method investments: New Oriental Education and Culture Industry Fund (Zhangjiagang) Partnership (Limited Partnership) (“Education Industry 86,512 74,530 VM EDU Fund I, L.P.(f) 77,727 67,324 Other investments (g) 37,597 62,196 Subtotal 201,836 204,050 Available-for-sale Shanghai Golden Education & Training Co., Ltd. (“Golden Finance”) (h) 83,188 82,972 Happy_seed (Cayman) Ltd. (“Happy Seed”) (i) 19,050 20,515 Tianjin Uhozz Internet Technology Co., Ltd (“Uhozz”) (j) 16,900 17,510 Other available-for-sale 105,177 52,006 Subtotal 224,315 173,003 537,749 437,919 (a) In January 2016, the Group invested US$12,310 in Sunlands, a company engaged in online education specific to vocational qualification training, and obtained the convertible bonds. In July 2016, the Group converted all of the convertible bonds into redeemable preferred shares of Sunlands for a 4.9% equity interests. Additionally, the Group also invested an additional US$12,205 redeemable preferred shares for another 4.9% equity interests in Sunlands during July 2016. Subsequent to the additional investment, the Group holds 9.8% equity interest in Sunlands. On March 23, 2018, Sunlands was listed in the New York Stock Exchange Market and the Group invested an additional US$10,000 and held 8% in aggregate equity interests in Sunlands. For the years ended May 31, 2020, 2021 and 2022, the stock price of Sunlands declined, and losses of US$16,362, US$5,501 and US$10,467 were recorded in loss from fair value change of long-term investments on the Group’s consolidated statements of operations, respectively. (b) In December 2018, the Group invested 5% equity interests in Tibet Tianli, a company engaged in developing educational products. In April 2020 and December 2020, the Group further subscribed 5% and 11% equity interests, respectively. The Group accounted for the investment as equity securities without readily determinable fair value as Tibet Tianli is a private company without readily determinable fair value. As of May 31, 2022 the Group holds 18.31% of the total equity interests in Tibet Tianli. The Group recorded nil, nil and US$10,137 impairment loss for (c) In April 2017, the Group acquired 10% equity interests in EEO, a company engaged in the business of developing on-line value (d) The Group holds several insignificant investments in third-party private companies and has no ability to exercise significant influence over the investees. Those investments were accounted using the measurement alternative when there is no readily determinable fair value for the investments. The Group recorded US$ 9,096, US$12,532 and US$24,354 impairment loss on these investments f or (e) In July 2018, Education Industry Fund was established with the total committed capital of US$224,000. There are two general partners in the fund, which include an entity invested by Mr. Yu and an unrelated third party. The Group participates in Education Industry Fund as a limited partner and invested US$74,530 in Education Industry Fund as of May 31, 2022. The Group accounts for the investment under the equity method in accordance with ASC 323, Equity Method of Accounting (“ASC 323”) because the Group is a limited partner and owns 36.3% interest in Education Industry Fund. (f) In June 2019, VM EDU Fund I, LP, a market-driven investment entity, was established with a total committed capital of US$100,000. The Group participates in VM EDU Fund I, LP as a limited partner and invested US$67,324 in VM EDU Fund I, LP as of May 31, 2022. The Group accounts for the investment under the equity method in accordance with ASC 323 because the Group is a limited partner and owns 49.69% interest in VM EDU Fund I, LP. (g) The Group holds from 6.86% to 50.0% equity interests in other 14 third-party companies through investments in their common shares or in-substance (h) In April 2015, the Group invested 9.75% equity interests in Golden Finance, a company engaged in training program business associated with finance and business management. In November 2015, the Group further subscribed 9.75% equity interests. For for a available-for-sale (i) In August 2019, the Group invested 6.42% equity interests in Happy Seed, a company engaged in cultivating logical thinking skill. In September 2020, the Group further subscribed additional 1.57% equity interests. The Group accounts for the investment as available-for-sale (j) In May 2015, the Group invested in Uhozz, a company providing oversea rental agency services, for a 10% equity interests with redemption and liquidation preferences. In March 2018, the Group further subscribed to 15.18% series B preferred shares. The Group accounted for the investment as available-for-sale (k) Other available-for-sale available-for-sale for

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	May 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Available-for-Sale Securities Recorded in Long Term Investments Measured and Recorded at Fair Value on Recurring Basis	As of May 31, 2021 Description Quoted Prices in Significant Other Significant Total US$ US$ US$ US$ Long-term investments: Equity securities with readily determinable fair values (b) 24,418 — — 24,418 Available-for-sale — 159,083 65,232 224,315 Total 24,418 159,083 65,232 248,733 As of May 31, 2022 Description Quoted Prices in Significant Other Significant Total US$ US$ US$ US$ Short-term investments: Trading securities (a) 70,602 — — 70,602 Long-term investments: Equity securities with readily determinable fair values (b) 7,561 — — 7,561 Available-for-sale — 10,029 162,974 173,003 Total 78,163 10,029 162,974 251,166 (a) The short term investments of money market funds are valued at their daily closing price as reported by the funds and are classified Level 1 measurement. (b) The Company measured the fair value of its investments in common shares using the market approach based on the quoted stock price of its investees in the active market and has classified it as Level 1 measurement. (c) As of May 31, 2022, the fair value of available-for-sale available-for-sale
Reconciliation of the fair value measurements of assets and liabilities using significant unobservable inputs	The following table provides additional information about the reconciliation of the fair value measurements of assets and liabilities using significant unobservable inputs (Level 3). Level 3 US$ Balance as of June 1, 2020 159,926 Initial recognition 35,705 Transfer to Level 2 (122,109 ) Disposals (16,370 ) Unrealized gai 24,507 Impairment (26,289 ) Foreign exchange difference 9,862 Balance as of May 31, 2021 65,232 Transfer from Level 2 133,030 Transfer to Level 2 (15,705 ) Unrealized gai 2,015 Impairment (15,632 ) Foreign exchange difference (5,966 ) Balance as of May 31, 2022 162,974

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	May 31, 2022
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, 2021 2022 US$ US$ Accrued payroll 458,858 229,041 Refund liability (a) 164,353 95,398 Rent payable 17,980 33,829 Payable for purchase of property and equipment 79,132 27,240 Refundable fees received from students (b) 12,999 22,481 Amounts reimbursable to employees (c) 24,983 14,425 Accrued advertising fees 23,607 10,632 Royalty fees payable (d) 7,967 10,166 VAT payable 17,358 8,907 Refundable deposits (e) 16,263 8,418 Welfare payable 12,593 8,156 Accrued professional service fees 8,278 6,015 Other taxes payable 8,779 4,897 Payable for investments and acquisitions 6,536 1,097 Others (f) 48,545 29,562 Total 908,231 510,264 (a) The refund liability is recognized for variable amount of the considerations received from the customers and recorded as refund liability as described in Note 2. (b) Refundable fees received from students represent (1) the miscellaneous expenses other than tuition fees received from students which will be paid out on their behalf; and (2) tuition fees refundable to students for classes withdrawn. (c) Amounts reimbursable to employees include travelling and business related expenses. (d) Royalty fees payable relate to payments to content providers for on-line (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 include transportation expenses, utility fees, property management fees and other miscellaneous expenses payable.

Lease (Tables)

Lease (Tables)	12 Months Ended
	May 31, 2022
Lessee Disclosure [Abstract]
Summary of supplemental cash flow information of the leases	Supplemental cash flow information related to the operating leases is as follows: For the years ended May 31, 2021 2022 US$ US$ Cash payments for the operating leases 495,819 355,284 ROU assets obtained in exchange for the new operating lease liabilities 764,083 157,455
Summary of annual undiscounted cash flows for lease liabilities	A summary of maturity analysis of the annual undiscounted cash flows for the operating lease liabilities as of May 31, 2022 is as follows: As of US$ Fiscal year ending May 2023 286,079 May 2024 157,834 May 2025 109,724 May 2026 69,668 May 2027 32,837 Thereafter 29,998 Total future lease payments 686,140 Less: Imputed interest (71,123 ) Present value of operating lease liabilities 615,017

Unsecured Senior Notes (Tables)

Unsecured Senior Notes (Tables)	12 Months Ended
	May 31, 2022
Debt Instruments [Abstract]
Summary of unsecured senior notes	A summary of the unsecured senior notes as of May 31, 2022 is as follows: As of May 31, Effective 2021 2022 US$ US$ Carrying amount of US$65,615, 2.125% notes due 2025 297,631 65,394 2.35 % Unamortized debt discounts, accrued interest expenses and debt issuance costs 2,369 221 Total principal amount of the unsecured senior notes 300,000 65,615

Common Shares and Treasury St_2

Common Shares and Treasury Stock (Tables)	12 Months Ended
	May 31, 2022
Class of Stock Disclosures [Abstract]
Movement of the outstanding common shares and treasury stock	The movements of the outstanding common shares and treasury stock are as follows, taking into the consideration of 1 to 10 stock split on March 10, 2021. Number of Number of Shares outstanding as of May 31, 2020 1,585,400,800 2,616,340 Issuance of common share for NES 6,816,350 (2,616,340 ) Dual listing common shares issued 97,865,000 — Shares outstanding as of May 31, 2021 1,690,082,150 — Issuance of common share for NES 6,884,033 — Shares outstanding as of May 31, 2022 1,696,966,183 —

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	May 31, 2022
Summary of NES Activities under 2006 and 2016 Share Incentive Plan	The NES activities under the 2016 Share Incentive Plan for the year ended May 31, 2022 are summarized as follows: Number of NES Weighted-average grant US$ NES outstanding as of June 1, 2021 24,915,990 10.35 Vested (6,884,033 ) 7.38 Forfeited (1,536,112 ) 11.25 NES outstanding as of May 31, 2022 16,495,845 11.51 NES vested and expect to vest as of May 31, 2022 16,495,845
Kooleam pre ipo share option scheme [Member]
Share-based compensation, stock options	The movements of share options under the Pre-IPO Number of share Weighted average Outstanding as of May 31, 2020 39,251,485 1.13 Forfeited (680,500 ) 1.13 Exercised (1,668,000 ) 1.13 Outstanding as of May 31, 2021 36,902,985 1.13 Forfeited (837,500 ) 1.13 Exercised (153,500 ) 1.13 Outstanding as of May 31, 2022 35,911,985 1.13
Kooleam post ipo share option [Member]
Share-based compensation, stock options	Number of share Weighted average Outstanding as of May 31, 2020 38,199,000 3.26 Forfeited (8,621,185 ) 3.26 Exercised (36,000 ) 3.26 Outstanding as of May 31, 2021 29,541,815 3.26 Forfeited (10,088,192 ) 3.26 Cancelled (7,971,290 ) 3.26 Cancelled and replaced by Koolearn Post-IPO Share (11,482,333 ) 0.32 Outstanding as of May 31, 2022 — (a) Those options were cancelled and replaced as disclosed below.
The fair value estimate of share options	January 29, 2020 Weighted average share price US$ 3.49 Exercise price US$ 3.26 Expected volatility 52 % Expected life 10 years Risk-free rate 1.44 % Expected dividend yield 0.00 %
Koolean post ipo share option two [Member]
Share-based compensation, stock options	The movements of share options under the Koolearn Post-IPO Number of share Weighted average Granted on August 25, 2020 25,000,000 4.39 Forfeited (4,152,000 ) 4.39 Outstanding as of May 31, 2021 20,848,000 4.39 Number of share Weighted average Forfeited (6,445,000 ) 4.39 Cancelled (6,311,000 ) 4.39 Cancelled and replaced by Koolearn Post-IPO Share (8,092,000 ) 0.32 Outstanding as of May 31, 2022 — (a) Those options were cancelled and replaced as disclosed below.
The fair value estimate of share options	August 25, 2020 Weighted average share price US$ 4.52 Exercise price US$ 4.39 Expected volatility 49.5 % Expected life 10 years Risk-free rate 0.44 % Expected dividend yield 0.00 %
Koolean Post Ipo Share Option Three [Member]
Share-based compensation, stock options	The movements of share options under the Koolearn Post-IPO Number of share Weighted average Granted on November 15, 2021 24,986,000 0.32 Forfeited (2,447,497 ) 0.32 Granted to replace cancelled options 23,455,590 0.32 Outstanding as of May 31, 2022 45,994,093 0.32
The fair value estimate of share options	November 15, 2021 Weighted average share price US$ 0.32 Exercise price US$ 0.67 Expected volatility 61 % Expected life 10 years Risk-free rate 1.63 % Expected dividend yield 0.00 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	May 31, 2022
Income Tax Disclosure [Abstract]
Components of Provision for Income Taxes	Significant components of provision for income taxes for the years ended May 31, 2020, 2021 and 2022 were as follows: For the years ended May 31, 2020 2021 2022 US$ US$ US$ Current: PRC 142,992 127,313 44,378 Deferred: PRC (8,630 ) (43,725 ) 91,934 Total provision for income taxes 134,362 83,588 136,312
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, 2021 2022 US$ US$ Deferred tax assets Allowance doubtful accounts 12,710 41,806 Accrued expenses 76,848 53,069 Net operating loss carry-forward 102,595 321,258 Tax impact from the long term investments disposed to a related party 1,521 1,521 Total deferred tax assets 193,674 417,654 Less: valuation allowance (90,087 ) (397,616 ) Total deferred tax assets, net 103,587 20,038 Deferred tax liabilities Acquired assets 3,241 1,788 Tax impact from the unrealized gain on available-for-sale 9,931 17,452 Total deferred tax liabilities 13,172 19,240
Reconciliation of Effective Tax Rates from 25% Statutory Tax Rates	A reconciliation of the provision for income taxes computed by applying the PRC EIT rates of 25% for the years ended May 31, 2020, 2021 and 2022 to loss before provision for income tax and the actual provision for income tax is as follows: For the years ended May 31, 2020 2021 2022 US$ US$ US$ Income/(loss) before income taxes 487,836 314,977 (1,032,498 ) PRC statutory income tax rate 25 % 25 % 25 % Income tax at statutory income tax rate 121,959 78,744 (258,125 ) Effect of non-deductible expenses and loss and super deduction expenses 29,371 (5,174 ) 106,903 Effect of income tax exemptions and preferential tax rates (51,844 ) (38,795 ) (19,570 ) Effect of income tax rate difference in other jurisdictions (192 ) (181 ) (424 ) Changes in valuation allowance 32,006 48,994 307,528 Effect of dividend withholding tax 3,062 — — Provision for income taxes 134,362 83,588 136,312

Net Income_(Loss) Per Share (Ta

Net Income/(Loss) Per Share (Tables)	12 Months Ended
	May 31, 2022
Earnings Per Share [Abstract]
Computation of Basic and Diluted Net Income/(Loss) Per Share	The computation of basic and diluted net income/(loss) per common share for the years ended May 31, 2020, 2021 and 2022 is as follows: For the years ended May 31, 2020 2021 2022 Numerator: Net income/(loss) attributable to New Oriental Education & Technology Group Inc.’s shareholders (US$ in thousands) 413,333 334,414 (1,187,721 ) Net income/(loss) available for future distribution (US$ in thousands) 413,333 334,414 (1,187,721 ) Denominator* Weighted average common shares outstanding-basic 1,584,295,760 1,645,463,440 1,696,419,232 Plus: incremental weighted average common shares from assumed vesting of NES using the treasury stock method 11,073,140 6,518,944 — Weighted average common shares outstanding-diluted 1,595,368,900 1,651,982,384 1,696,419,232 Net income/(loss) per common share* - Basic (US$) 0.26 0.20 (0.70 ) - Diluted (US$) 0.26 0.20 (0.70 ) * Retrospectively restated for effect of stock split

Related-Parties Transactions (T

Related-Parties Transactions (Tables)	12 Months Ended
	May 31, 2022
Balances and Transaction with Related Parties	The Group had the following significant balances and transactions with major related parties: (a) Amount due from/to related parties: Amounts due from related Amounts due to related Notes Relationship 2021 2022 2021 2022 US$ US$ US$ US$ Metropolis Holding China Limited (“Metropolis”) (1) Company controlled by Mr. Yu 914 998 — 27 Beijing Dianshi Jingwei Technololy Co., Ltd (“Dianshi Jingwei”) (2) Equity method investee — 20,181 — — Others 3,204 2,066 33 199 Total 4,118 23,245 33 226 Amounts due from related parties, non-current Notes Relationship 2021 2022 US$ US$ Metropolis (1) Company controlled by 3,623 2,770 Others 534 595 Total 4,157 3,365 (b) Transactions: Rental expenses 2020 2021 2022 US$ US$ US$ Metropolis (1) Company controlled by 9,615 11,653 11,590 Revenues 2020 2021 2022 US$ US$ US$ Beijing Fishpond Software Technology Co., Ltd. (“Fishpond”) Equity method investee 438 — — Others 41 1,114 41 Total 479 1,114 41 Loans provided to related parties 2020 2021 2022 US$ US$ US$ Dianshi Jingwei (2) Equity method investee 7,128 — 3,096 Beijing MaxEn International Education Consulting Company Limited (“Beijing MaxEn”) (3) Equity method investee — 10,486 38,130 Total 7,128 10,486 41,226 Cost 2020 2021 2022 US$ US$ US$ Dianshi Jingwei Equity method investee — — 52,380 Beijing Dongfang Heli Investment and Development Ltd (“Dongfang Heli”) Equity method investee 1,700 1,915 1,415 Others 3,270 175 900 Total 4,970 2,090 54,695 (1) Starting in April 2010, the Group began renting a large portion of a building owned by Metropolis for office space. In March 2012, Metropolis was acquired by a company wholly-owned by Mr. Yu, the chairman of the Company. As a result, Metropolis became a related party of the Group. As of May 31, 2021 and 2022, the current amounts due from Metropolis were US$914 and US$998, respectively and the non-current (2) In April 2016, the Group sold 51% of its equity interest in Dianshi Jingwei which became an equity method investee of the Group. As of May 31, 2020, amounts due from Dianshi Jingwei included five outstanding loans provided by the Group with nterest accrued. For the year ended of May 31, 2021, Dianshi Jingwei fully repaid the loan balance. In October 2021, the Group entered into a purchase agreement with Dianshi Jingwei for the purchase of learning devices of which $ was further recorded as cost. The remaining balance amounting to represents prepayment made to Dianshi Jingwei as of May 31, 2022. Subsequent to May 31, 2022, the Company transferred all in Dianshi Jingwei to the founder of (3) For which was fully impaired given Beijing MaxEn, was being dissolved.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	May 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Future Minimum Capital Commitments under Non-Cancelable Construction and Investments	As of May 31, 2022, the future minimum capital commitments were as follows: US$ Capital commitment for the purchase of property and equipment 597 Capital commitment for leasehold improvements 6,627 Total 7,224

Non-controlling Interests (Tabl

Non-controlling Interests (Tables)	12 Months Ended
	May 31, 2022
Noncontrolling Interest [Abstract]
Summary of Changes in Non-controlling Interest	Non-controlling US$ Balance as of May 31, 2020 136,516 Purchase of non-controlling (626 ) Koolearn Holding additional shares issuance 30,000 Share-based compensation expenses from Koolearn Holding 39,527 Exercise of share options in Koolearn Holding 1,929 Foreign currency translation adjustment 1,948 Net loss attributed to non-controlling (104,393 ) Balance as of May 31, 2021 104,901 Share-based compensation expenses from Koolearn Holding 14,481 Exercise of share options in Koolearn Holding 175 Foreign currency translation adjustment 1,016 Net loss attributed to non-controlling (32,555 ) Balance as of May 31, 2022 88,018
Schedule of Effects of Changes in Ownership Interest on Equity	The effects of changes in the Company’s ownership interest in subsidiaries on the Company’s equity are as follows: For the years ended May 31, 2020 2021 2022 US$ US$ US$ Net income/(loss) attribute to New Oriental Education & Technology Group Inc.’s shareholders 413,333 334,414 (1,187,721 ) Share option gain/(loss) 5,752 — (5,751 ) Increase (decrease) in the Company’s additional paid-in non-controlling 103 (128 ) — Decrease in the Company’s additional paid-in non-controlling (20,045 ) (19,092 ) — Changes from net income/(loss) attributable to New Oriental Education & Technology Group Inc.’s shareholders and transfers to non-controlling 399,143 315,194 (1,193,472 )

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	May 31, 2022
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Educational Online Overseas study Others Consolidated US$ US$ US$ US$ US$ Net revenues 3,040,741 152,542 259,817 125,582 3,578,682 Operating cost and expenses: Cost of revenues (1,304,239 ) (84,896 ) (124,718 ) (75,046 ) (1,588,899 ) Selling and marketing (218,739 ) (126,471 ) (56,352 ) (19,910 ) (421,472 ) General and administrative (729,125 ) (69,060 ) (58,133 ) (52,156 ) (908,474 ) Unallocated corporate expenses — — — — (260,834 ) Total operating cost and expenses (2,252,103 ) (280,427 ) (239,203 ) (147,112 ) (3,179,679 ) Operating income (loss) 788,638 (127,885 ) 20,614 (21,530 ) 399,003 Segment assets 3,588,900 687,312 435,631 265,787 4,977,630 Unallocated corporate assets — — — — 1,579,255 Total assets 3,588,900 687,312 435,631 265,787 6,556,885 For the year ended May 31, 2021 Educational Online Overseas study Others Consolidated US$ US$ US$ US$ US$ Net revenues 3,667,270 210,591 278,594 120,084 4,276,539 Operating cost and expenses: Cost of revenues (1,680,779 ) (145,428 ) (127,841 ) (82,827 ) (2,036,875 ) Selling and marketing (326,708 ) (175,092 ) (61,259 ) (25,346 ) (588,405 ) General and administrative (955,211 ) (124,897 ) (60,580 ) (69,524 ) (1,210,212 ) Unallocated corporate expenses — — — — (323,781 ) Total operating cost and expenses (2,962,698 ) (445,417 ) (249,680 ) (177,697 ) (4,159,273 ) Operating income (loss) 704,572 (234,826 ) 28,914 (57,613 ) 117,266 Segment assets 4,380,247 516,488 477,568 281,579 5,655,882 Unallocated corporate assets — — — — 4,495,171 Total assets 4,380,247 516,488 477,567 281,579 10,151,053 For the year ended May 31, 2022 Educational Online Overseas study Others Consolidated US$ US$ US$ US$ US$ Net revenues 2,535,318 136,705 325,901 107,322 3,105,246 Operating cost and expenses: Cost of revenues (1,442,156 ) (68,732 ) (165,673 ) (77,730 ) (1,754,291 ) Selling and marketing (273,344 ) (79,428 ) (72,847 ) (30,494 ) (456,113 ) General and administrative (1,308,742 ) (72,361 ) (61,258 ) (63,859 ) (1,506,220 ) Unallocated corporate expenses — — — — (371,135 ) Total operating cost and expenses (3,024,242 ) (220,521 ) (299,778 ) (172,083 ) (4,087,759 ) Operating income (loss) (488,924 ) (83,816 ) 26,123 (64,761 ) (982,513 ) Segment assets 2,227,184 313,258 177,821 4,381 2,722,644 Unallocated corporate assets — — — — 3,312,022 Total assets 2,227,184 313,258 177,821 4,381 6,034,666

Organization and Principal Ac_3

Organization and Principal Activities - Details of Company's Major Subsidiaries and VIEs and Its Major Subsidiaries (Detail)	12 Months Ended
	May 31, 2022
New Oriental Education & Technology Group Co., Ltd [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Aug. 02, 2001
Place of incorporation (or establishment)/ operation	PRC
Beijing New Oriental Xuncheng Network Technology Co., Ltd [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Mar. 11, 2005
Place of incorporation (or establishment)/ operation	PRC
Major Subsidiaries of the Company [Member] | Beijing Decision Education & Consulting Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Apr. 20, 2005
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100%
Major Subsidiaries of the Company [Member] | Beijing Hewstone Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Apr. 20, 2005
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100%
Major Subsidiaries of the Company [Member] | Elite Concept Holdings Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Dec. 03, 2007
Place of incorporation (or establishment)/ operation	Hong Kong
Legal ownership	100%
Major Subsidiaries of the Company [Member] | Winner Park Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Dec. 09, 2008
Place of incorporation (or establishment)/ operation	Hong Kong
Legal ownership	100%
Major Subsidiaries of the Company [Member] | Smart Shine International Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Dec. 09, 2008
Place of incorporation (or establishment)/ operation	Hong Kong
Legal ownership	100%
Major Subsidiaries of the Company [Member] | Beijing Pioneer Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Jan. 08, 2009
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100%
Major Subsidiaries of the Company [Member] | Beijing Smart Wood Software Technology Company Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Dec. 21, 2011
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	100%
Major Subsidiaries of the Company [Member] | Koolearn Holding [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Feb. 07, 2018
Place of incorporation (or establishment)/ operation	Cayman Islands
Legal ownership	55.68%
Major Subsidiaries of the Company [Member] | New Oriental Xuncheng Technology (HK) Limited [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Mar. 02, 2018
Place of incorporation (or establishment)/ operation	Hong Kong
Legal ownership	55.68%
Major Subsidiaries of the Company [Member] | Beijing Dexin Dongfang Network Technology Co Ltd [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Mar. 21, 2018
Place of incorporation (or establishment)/ operation	PRC
Legal ownership	55.68%
Major Subsidiaries and Schools of the VIEs [Member] | Beijing Haidian District Privately-Funded New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Oct. 05, 1993
Place of incorporation (or establishment)/ operation	PRC
Major Subsidiaries and Schools of the VIEs [Member] | Wuhan New Oriental Training School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Apr. 28, 2002
Place of incorporation (or establishment)/ operation	PRC
Major Subsidiaries and Schools of the VIEs [Member] | Xi'an Yanta District New Oriental School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Nov. 26, 2002
Place of incorporation (or establishment)/ operation	PRC
Major Subsidiaries and Schools of the VIEs [Member] | Nanjing Gulou New Oriental Advanced Study School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Nov. 28, 2002
Place of incorporation (or establishment)/ operation	PRC
Major Subsidiaries and Schools of the VIEs [Member] | Beijing New Oriental Dogwood Cultural Communications Co., Ltd [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	May 16, 2003
Place of incorporation (or establishment)/ operation	PRC
Major Subsidiaries and Schools of the VIEs [Member] | Beijing New Oriental Vision Overseas Consultancy Co., Ltd [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Feb. 19, 2004
Place of incorporation (or establishment)/ operation	PRC
Major Subsidiaries and Schools of the VIEs [Member] | Hangzhou New Oriental Advanced Study School [Member]
Variable Interest Entities [Line Items]
Date of incorporation or acquisition	Jul. 21, 2005
Place of incorporation (or establishment)/ operation	PRC

Organization and Principal Ac_4

Organization and Principal Activities - Additional Information (Detail) $ in Thousands	12 Months Ended
	May 31, 2022 USD ($) Agreement	May 31, 2021	May 31, 2020
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 | Agreement	5
Loss on deconsolidation of subsidiaries | $	$ 79,609
Century Friendship [Member] | Previously Held Equity Interest [Member]
Product Information [Line Items]
Equity interest of Century Friendship prior to the transfer	53%
Minimum [Member]
Product Information [Line Items]
Operating services fee percentage from revenue	2%
Maximum [Member]
Product Information [Line Items]
Operating services fee percentage from revenue	6%
Variable interest entities (VIEs) [Member]
Product Information [Line Items]
Shareholding percentage of Mr. Yu	11.90%
Credit Concentration Risk [Member] | Assets, Total [Member] | Variable interest entities (VIEs) [Member]
Product Information [Line Items]
Concentration risk percentage	51.90%	68%
Credit Concentration Risk [Member] | Liabilities, Total [Member] | Variable interest entities (VIEs) [Member]
Product Information [Line Items]
Concentration risk percentage	95.40%	92.60%
Customer Concentration Risk [Member] | Sales Revenue, Net [Member] | Variable interest entities (VIEs) [Member]
Product Information [Line Items]
Concentration risk percentage	99.60%	99.90%	96.50%

Organization and Principal Ac_5

Organization and Principal Activities - Balances and Amounts of Company's WFOEs and VIEs (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Variable Interest Entities [Line Items]
Total current assets	$ 4,473,959	$ 6,574,155
Total assets	6,034,666	10,151,053	$ 6,556,885
Total current liabilities	1,710,114	3,471,445
Total liabilities	2,241,142	5,132,877
Net revenues	3,105,246	4,276,539	3,578,682
Net income	(1,187,721)	334,414	413,333
Net cash provided by operating activities	(1,280,453)	1,130,085	804,455
Net cash used in investing activities	1,168,532	(2,177,639)	(1,256,370)
Net cash used in financing activities	(230,858)	1,654,084	(17,862)
Variable interest entities (VIEs) [Member]
Variable Interest Entities [Line Items]
Total current assets	1,909,663	3,695,432
Total non-current assets	1,221,847	3,207,820
Total assets	3,131,510	6,903,252
Total current liabilities	1,676,989	3,407,246
Total non-current liabilities	461,891	1,346,885
Total liabilities	2,138,880	4,754,131
Net revenues	3,093,340	4,270,169	3,453,555
Net income	(1,116,151)	663,099	575,210
Net cash provided by operating activities	(1,517,697)	1,046,695	675,015
Net cash used in investing activities	1,174,720	(789,120)	(780,310)
Net cash used in financing activities	$ 155,451	$ (16,658)	$ (45,188)

Organization and Principal Ac_6

Organization and Principal Activities - Balances and Amounts of Company's WFOEs and VIEs (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Variable Interest Entity [Line Items]
Net cash provided by (used in) operating activities	$ (1,280,453)	$ 1,130,085	$ 804,455
Net cash provided by (used in) investing activities	1,168,532	(2,177,639)	(1,256,370)
Net cash provided by (used in) financing activities	(230,858)	1,654,084	(17,862)
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Net cash provided by (used in) operating activities	(1,517,697)	1,046,695	675,015
Net cash provided by (used in) investing activities	1,174,720	(789,120)	(780,310)
Net cash provided by (used in) financing activities	155,451	(16,658)	(45,188)
Variable Interest Entity, Primary Beneficiary [Member] | Consolidation, Eliminations [Member]
Variable Interest Entity [Line Items]
Net cash provided by (used in) operating activities	1,227,712	1,420,383	1,112,827
Net cash provided by (used in) investing activities	1,174,720	789,120	780,310
Net cash provided by (used in) financing activities	$ 0	$ 16,658	$ 45,188

Significant Accounting Polici_4

Significant Accounting Policies - Estimated Useful Lives of Assets (Detail)	12 Months Ended
	May 31, 2022
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 useful 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 Polici_5

Significant Accounting Policies - Summary of Estimated Useful Lives of Intangible Assets (Detail)	12 Months Ended
	May 31, 2022
Trademark [Member]
Estimated useful lives of intangible assets [Line items]
Estimated useful lives	10 years
License [Member]
Estimated useful lives of intangible assets [Line items]
Estimated useful lives	20 years
Student base [Member]
Estimated useful lives of intangible assets [Line items]
Estimated useful lives	1 year 9 months
Favorable lease [Member]
Estimated useful lives of intangible assets [Line items]
Estimated useful lives	8 years 8 months 1 day
Courseware [Member]
Estimated useful lives of intangible assets [Line items]
Estimated useful lives	3 years

Significant Accounting Polici_6

Significant Accounting Policies - Additional Information (Detail) - USD ($) $ in Thousands			2 Months Ended	10 Months Ended	11 Months Ended	12 Months Ended
		Apr. 01, 2019	May 31, 2019	Apr. 30, 2018	Mar. 31, 2019	May 31, 2022	May 31, 2021	May 31, 2020	May 31, 2019
Significant Of Accounting Policies [Line Items]
Value added tax		13%
Vat on sales		13%				6%
Excess of refund		3%
Accounts receivable						$ 16,430	$ 8,667
Deferred revenue						933,062	1,926,386
Refund liability	[1]					22,481	12,999
Revenues						3,105,246	4,276,539	$ 3,578,682
Total advertising expenses						43,520	77,704	105,538
Government subsidies received						9,170	109,294	43,476
Aggregate amounts denominated in RMB						$ 956,476	1,065,233
Amortization term of long term debt						1 year
Held-to-maturity investments, Allowance for credit losses
Investee Companies [Member]
Significant Of Accounting Policies [Line Items]
Percentage of ownership interest in voting stock considered to exist significant influence over investee company						20%
Unsecured Senior Notes [Member] | Fair Value, Inputs, Level 2 [Member]
Significant Of Accounting Policies [Line Items]
Unsecured debt fair value						$ 62,748
Educational programs and services [Member]
Significant Of Accounting Policies [Line Items]
Revenues						2,535,318	3,667,270	$ 3,040,741
Other Current Liabilities [Member]
Significant Of Accounting Policies [Line Items]
Refund liability						95,398	164,353
Contract With Customer Assets [Member]
Significant Of Accounting Policies [Line Items]
Accounts receivable						16,430	8,667
Contract With Customer Liability [Member]
Significant Of Accounting Policies [Line Items]
Deferred revenue						$ 933,062	$ 1,926,386
Inter Company Sales [Member] | Books and Other Services [Member]
Significant Of Accounting Policies [Line Items]
Vat on sales									6%
Sales [Member] | Books and Other Services [Member]
Significant Of Accounting Policies [Line Items]
Vat on sales			9%	11%	10%
Sales Revenue, Net [Member] | Self Developed Software Product [Member]
Significant Of Accounting Policies [Line Items]
Vat on sales						13%
Minimum [Member] | Investee Companies [Member]
Significant Of Accounting Policies [Line Items]
Percentage of ownership interest in voting stock considered to exist significant influence over investee company						20%
Maximum [Member] | Investee Companies [Member]
Significant Of Accounting Policies [Line Items]
Percentage of ownership interest in voting stock considered to exist significant influence over investee company						50%
Customer Concentration Risk [Member] | Sales Revenue, Net [Member] | Group Customer [Member]
Significant Of Accounting Policies [Line Items]
Concentration risk						10%	10%	10%
Credit Concentration Risk [Member] | Accounts Receivable [Member] | Group Customer [Member]
Significant Of Accounting Policies [Line Items]
Concentration risk						10%	10%	10%
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
[1]Refundable fees received from students represent (1) the miscellaneous expenses other than tuition fees received from students which will be paid out on their behalf; and (2) tuition fees refundable to students for classes withdrawn.

Business Acquisitions - Additio

Business Acquisitions - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Business Acquisition [Line Items]
Cash consideration			$ 346
Business acquisition, total consideration			1,153
Intangible assets			1,149
Goodwill	$ 70,803	$ 73,254
Business Acquisition Two Thousand and Twenty [Member]
Business Acquisition [Line Items]
Goodwill			$ 2,815
Other Acquisitions Three [Member]
Business Acquisition [Line Items]
Cash consideration	$ 0	13,131
Business acquisition, total consideration		15,201
Cash and cash equivalents		430
Intangible assets		2,085
Goodwill		$ 13,420

Short-Term Investments - Summar

Short-Term Investments - Summary of Short-Term Investments (Detail) - USD ($) $ in Thousands	May 31, 2022	May 31, 2021
Short-term Investments [Abstract]
Short-term investments	$ 1,902,254	$ 3,434,726
Held-to-maturity investments [Member]
Short-term Investments [Abstract]
Short-term investments	1,831,652	$ 3,434,726
Trading securities [Member]
Short-term Investments [Abstract]
Short-term investments	$ 70,602

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets, Net - Components of Prepaid Expenses and Other Current Assets, Net (Detail) - USD ($) $ in Thousands		May 31, 2022	May 31, 2021
Prepaid Expenses And Other Current Assets [Abstract]
Advances to suppliers		$ 60,018	$ 60,231
Receivable from third parties' platforms		40,620	46,789
Interest receivables		33,459	51,249
Rental deposits		17,921	24,700
Staff advances	[1]	17,564	34,611
Prepaid rents	[2]	14,785	20,152
VAT recoverable		12,174	7,887
Prepaid advertising fees		5,155	7,067
Deposits of advertising and decoration		1,719	1,222
Others	[3]	12,443	15,540
Prepaid expense and other assets current before allowance		215,858	269,448
Less: allowance for other receivables		(456)	(215)
Prepaid expenses and other current assets		$ 215,402	$ 269,233
[1]Staff advances were provided to staff for travelling and business related use and are expensed as incurred.[2]Prepaid rents represent the prepayment of rent related to leases less than 12 months.[3]Others primarily included prepaid maintenance fees, other receivables and other miscellaneous prepayments.

Property and Equipment, Net - S

Property and Equipment, Net - Summary of Property and Equipment, Net (Detail) - USD ($) $ in Thousands	May 31, 2022	May 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 806,804	$ 1,540,771
Less: accumulated depreciation	(379,445)	(609,768)
Less: accumulated impairment loss	(9,385)	(29,541)
Exchange differences	(15,284)	(36,432)
Property and equipment, net	402,690	865,030
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	166,238	205,292
Transportation equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	6,127	8,302
Furniture and education equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	144,342	279,751
Computer equipment and software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	111,471	145,216
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	341,019	839,150
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 37,607	$ 63,060

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Depreciation expense	$ 192,291	$ 225,657	$ 146,310
Impairment loss on property plant and equipment	435,662	$ 33,769
Leasehold Improvements [Member]
Impairment loss on property plant and equipment	368,602
Accumulated impairment	$ 388,758

Land Use Rights, Net - Land Use

Land Use Rights, Net - Land Use Rights, Net (Detail) - USD ($) $ in Thousands	May 31, 2022	May 31, 2021
Real Estate [Abstract]
Land use rights	$ 4,083	$ 16,121
Less: accumulated amortization	(474)	(2,104)
Exchange differences	18	(28)
Land use rights, net	$ 3,627	$ 13,989

Land Use Rights, Net - Addition

Land Use Rights, Net - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Land Use Rights [Line Items]
Amortization expenses of land use rights	$ 205	$ 262	$ 162
Future amortization expense next twelve months	1,309
Future amortization expense year two	625
Future amortization expense year three	237
Future amortization expense year four	204
Future amortization expense year five	112
Future amortization expense thereafter	68
Land use rights [Member]
Land Use Rights [Line Items]
Amortization expenses of land use rights	205	$ 262	$ 162
Future amortization expense next twelve months	91
Future amortization expense year two	91
Future amortization expense year three	91
Future amortization expense year four	91
Future amortization expense year five	91
Future amortization expense thereafter	$ 3,172

Intangible Assets, Net - Schedu

Intangible Assets, Net - Schedule of Intangible Assets, Net (Detail) - USD ($) $ in Thousands	May 31, 2022	May 31, 2021
Intangible assets with indefinite lives:
Intangible assets with indefinite lives, Gross	$ 245	$ 257
Intangible assets with finite lives:
Intangible assets, gross	23,071	23,961
Less: accumulated amortization	(19,972)	(18,039)
Exchange differences	(299)	(1,086)
Intangible assets	2,800	4,836
Trademark [Member]
Intangible assets with finite lives:
Intangible assets with finite lives, Gross	8,760	9,064
Courseware [Member]
Intangible assets with finite lives:
Intangible assets with finite lives, Gross	124	130
Student base [Member]
Intangible assets with finite lives:
Intangible assets with finite lives, Gross	12,824	13,358
Favorable lease [Member]
Intangible assets with finite lives:
Intangible assets with finite lives, Gross	703	737
License [Member]
Intangible assets with finite lives:
Intangible assets with finite lives, Gross	$ 415	$ 415

Intangible Assets, Net - Additi

Intangible Assets, Net - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expenses	$ 1,933	$ 4,524	$ 4,530
Future amortization expense next twelve months	1,309
Future amortization expense year two	625
Future amortization expense year three	237
Future amortization expense year four	204
Future amortization expense year five	112
Future amortization expense thereafter	68
Impairment of finite lived intangible assets	$ 0	$ 2,936	$ 0
Impairment, Intangible Asset, Finite-Lived, Statement of Income or Comprehensive Income [Extensible Enumeration]		Impairment of Intangible Assets (Excluding Goodwill)

Goodwill, Net - Schedule of Goo

Goodwill, Net - Schedule of Goodwill, Net (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Beginning balance	$ 109,039	$ 87,293
Acquisition		13,420
Exchange differences	(2,451)	8,326
Ending balance	106,588	109,039
Accumulated impairment	(35,785)	(35,785)
Goodwill, net	$ 70,803	$ 73,254

Goodwill, Net - Additional Info

Goodwill, Net - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Goodwill impairment	$ 0	$ 28,858	$ 0

Long Term Investments, Net - Sc

Long Term Investments, Net - Schedule of Long Term Investments, Net (Detail) - USD ($) $ in Thousands		May 31, 2022	May 31, 2021
Schedule of Equity Method Investments [Line Items]
Equity securities with readily determinable fair value		$ 7,561	$ 24,418
Equity securities without readily determinable fair value		53,305	87,180
Long term investments		437,919	537,749
Equity Method Investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments		204,050	201,836
Available for sale securities investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments		173,003	224,315
Sunlands [Member]
Schedule of Equity Method Investments [Line Items]
Equity securities with readily determinable fair value	[1]	5,472	15,939
Tibet Tianli [Member]
Schedule of Equity Method Investments [Line Items]
Equity securities without readily determinable fair value	[2]	16,217	27,327
EEO Education Tech [Member]
Schedule of Equity Method Investments [Line Items]
Equity securities without readily determinable fair value	[3]	9,312	9,312
VM EDU Fund [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	[4]	67,324	77,727
Golden Finance [Member] | Available for sale securities investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	[5]	82,972	83,188
Uhozz [Member] | Available for sale securities investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	[6]	17,510	16,900
Happy Seed Cayman Ltd [Member] | Available for sale securities investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	[7]	20,515	19,050
New Oriental Education Industry Fund [Member] | Equity Method Investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	[8]	74,530	86,512
Other investments [Member]
Schedule of Equity Method Investments [Line Items]
Equity securities with readily determinable fair value		2,089	8,479
Equity securities without readily determinable fair value	[9]	27,776	50,541
Other investments [Member] | Equity Method Investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	[10]	62,196	37,597
Other investments [Member] | Available for sale securities investments [Member]
Schedule of Equity Method Investments [Line Items]
Long term investments	[11]	$ 52,006	$ 105,177
[1]In January 2016, the Group invested US$12,310 in Sunlands, a company engaged in online education specific to vocational qualification training, and obtained the convertible bonds. In July 2016, the Group converted all of the convertible bonds into redeemable preferred shares of Sunlands for a 4.9% equity interests. Additionally, the Group also invested an additional US$12,205 redeemable preferred shares for another 4.9% equity interests in Sunlands during July 2016. Subsequent to the additional investment, the Group holds 9.8% equity interest in Sunlands. On March 23, 2018, Sunlands was listed in the New York Stock Exchange Market and the Group invested an additional US$10,000 and held 8% in aggregate equity interests in Sunlands. For the years ended May 31, 2020, 2021 and 2022, the stock price of Sunlands declined, and losses of US$16,362, US$5,501 and US$10,467 were recorded in loss from fair value change of long-term investments on the Group’s consolidated statements of operations, respectively.[2]In December 2018, the Group invested 5% equity interests in Tibet Tianli, a company engaged in developing educational products. In April 2020 and December 2020, the Group further subscribed 5% and 11% equity interests, respectively. The Group accounted for the investment as equity securities without readily determinable fair value as Tibet Tianli is a private company without readily determinable fair value. As of May 31, 2022 the Group holds 18.31% of the total equity interests in Tibet Tianli. The Group recorded nil, nil and US$10,137 impairment loss for the years ended May 31, 2020, 2021 and 2022, respectively.[3]In April 2017, the Group acquired 10% equity interests in EEO, a company engaged in the business of developing on-line classroom product. The Group accounted for the investment as equity securities without readily determinable fair value as EEO is a private company without readily determinable fair value. For the years ended May 31, 2020, 2021 and 2022, no impairment loss was recorded from this investment.[4]In June 2019, VM EDU Fund I, LP, a market-driven investment entity, was established with a total committed capital of US$100,000. The Group participates in VM EDU Fund I, LP as a limited partner and invested US$67,324 in VM EDU Fund I, LP as of May 31, 2022. The Group accounts for the investment under the equity method in accordance with ASC 323 because the Group is a limited partner and owns 49.69% interest in VM EDU Fund I, LP.[5]In April 2015, the Group invested 9.75% equity interests in Golden Finance, a company engaged in training program business associated with finance and business management. In November 2015, the Group further subscribed 9.75% equity interests. For the year ended May 31, 2019, the Group disposed of 7.2% equity interests in Golden Finance for a total consideration of US$33,156. The Group accounts for the investment as available-for-sale investments since the investee’s preferred shares held are redeemable and determined to be debt securities and measured at fair value.[6]In May 2015, the Group invested in Uhozz, a company providing oversea rental agency services, for a 10% equity interests with redemption and liquidation preferences. In March 2018, the Group further subscribed to 15.18% series B preferred shares. The Group accounted for the investment as available-for-sale investments since the investee’s preferred shares held are redeemable and determined to be debt securities and measured them at fair value.[7]In August 2019, the Group invested 6.42% equity interests in Happy Seed, a company engaged in cultivating logical thinking skill. In September 2020, the Group further subscribed additional 1.57% equity interests. The Group accounts for the investment as available-for-sale investments since the investee’s preferred shares held are redeemable and determined to be debt securities and measured at fair value.[8]In July 2018, Education Industry Fund was established with the total committed capital of US$224,000. There are two general partners in the fund, which include an entity invested by Mr. Yu and an unrelated third party. The Group participates in Education Industry Fund as a limited partner and invested US$74,530 in Education Industry Fund as of May 31, 2022. The Group accounts for the investment under the equity method in accordance with ASC 323, Equity Method of Accounting (“ASC 323”) because the Group is a limited partner and owns 36.3% interest in Education Industry Fund.[9]The Group holds several insignificant investments in third-party private companies and has no ability to exercise significant influence over the investees. Those investments were accounted using the measurement alternative when there is no readily determinable fair value for the investments. The Group recorded US$ 9,096, US$12,532 and US$24,354 impairment loss on these investments for the years ended May 31, 2020, 2021 and 2022, respectively.[10]The Group holds from 6.86% to 50.0% equity interests in other 14 third-party companies through investments in their common shares or in-substance common shares. The Group accounts for these investments under the equity method because the Group has the ability to exercise significant influence but does not have control over the investees. For the years ended May 31, 2020, 2021 and 2022, the Group recorded impairment loss of nil, nil and US$ 48,417, respectively.[11]Other available-for-sale investments represent several insignificant individual investments classified as available-for-sale investments as of May 31, 2020, 2021 and 2022. Realized gains of US$407, US$3,535 and US$18,068 were recorded in realized gain from long-term investments for the years ended May 31, 2020, 2021 and 2022, respectively. The Group recorded US$22,654, US$27,675 and US$46,442 impairment loss on these investments for the years ended May 31, 2020, 2021 and 2022, respectively.

Long Term Investments, Net - _2

Long Term Investments, Net - Schedule of Long Term Investments, Net (Parenthetical) (Detail) - USD ($) $ in Thousands

1 Months Ended

12 Months Ended

Dec. 31, 2020

Apr. 30, 2020

Dec. 31, 2018

Jun. 30, 2019

Jul. 31, 2018

May 31, 2022

May 31, 2021

May 31, 2020

May 31, 2019

Sep. 30, 2020

Aug. 31, 2019

Mar. 31, 2018

Mar. 23, 2018

Apr. 30, 2017

Jul. 31, 2016

Jan. 31, 2016

Nov. 30, 2015

May 31, 2015

Apr. 30, 2015

Schedule of Equity Method Investments [Line Items]

Loss from equity method investments

$ (51,466)

$ (1,368)

$ 1,385

Long term investment

437,919

537,749

Payments made to acquire long term investments

82,082

106,965

92,087

Gain On Sale Of Equity Investments

22,004

3,535

407

Impairment loss from long-term investments

$ 129,350

40,207

31,750

Investment ownership interest

7.20%

Investee Companies [Member]

Schedule of Equity Method Investments [Line Items]

Investment ownership interest

20%

Equity Method Investments [Member]

Schedule of Equity Method Investments [Line Items]

Long term investment

$ 204,050

201,836

New Oriental Education Industry Fund [Member]

Schedule of Equity Method Investments [Line Items]

Total committed capital

$ 224,000

Committed to invest

$ 74,530

Investment ownership interest

36.30%

New Oriental Education Industry Fund [Member] | Equity Method Investments [Member]

Schedule of Equity Method Investments [Line Items]

Long term investment

[1]

$ 74,530

86,512

Minimum [Member] | Investee Companies [Member]

Schedule of Equity Method Investments [Line Items]

Investment ownership interest

20%

Maximum [Member] | Investee Companies [Member]

Schedule of Equity Method Investments [Line Items]

Investment ownership interest

50%

Other Long-term Investments [Member]

Schedule of Equity Method Investments [Line Items]

Loss from equity method investments

$ 24,354

12,532

9,096

Gain On Sale Of Equity Investments

18,068

3,535

407

Impairment loss from long-term investments

129,350

40,207

31,750

Impairment loss on other available for sale investments

46,442

27,675

22,654

Other Long-term Investments [Member] | Equity Method Investments [Member]

Schedule of Equity Method Investments [Line Items]

Loss from equity method investments

48,417

0

0

Long term investment

[2]

$ 62,196

37,597

Third Party Companies [Member] | Minimum [Member] | Investee Companies [Member]

Schedule of Equity Method Investments [Line Items]

Investment ownership interest

6.86%

Third Party Companies [Member] | Maximum [Member] | Investee Companies [Member]

Schedule of Equity Method Investments [Line Items]

Investment ownership interest

50%

Golden Finance [Member]

Schedule of Equity Method Investments [Line Items]

Proceeds From Sale Of Equity Method Invstments

$ 33,156

Investment ownership interest

9.75%

9.75%

Uhozz [Member]

Schedule of Equity Method Investments [Line Items]

Investment ownership interest

15.18%

Uhozz [Member] | Investee Companies [Member]

Schedule of Equity Method Investments [Line Items]

Investment ownership interest

10%

Sunlands [Member]

Schedule of Equity Method Investments [Line Items]

Loss Arising From Change In Fair Value Of Investments

$ 10,467

5,501

16,362

Investment ownership interest

8%

Sunlands [Member] | Redeemable Preferred Shares [Member]

Schedule of Equity Method Investments [Line Items]

Long term investment

$ 12,205

Sunlands [Member] | Redeemable Preferred Shares [Member] | Investee Companies [Member]

Schedule of Equity Method Investments [Line Items]

Investment ownership interest

9.80%

4.90%

Sunlands [Member] | Series A Preferred Stock [Member]

Schedule of Equity Method Investments [Line Items]

Equity ownership interest

$ 10,000

Sunlands [Member] | Convertible Bond [Member]

Schedule of Equity Method Investments [Line Items]

Long term investment

$ 12,310

EEO Education Tech [Member]

Schedule of Equity Method Investments [Line Items]

Loss from equity method investments

$ 0

0

0

Investment ownership interest

10%

Tibet Tianli [Member]

Schedule of Equity Method Investments [Line Items]

Impairment loss from long-term investments

$ 10,137

0

$ 0

Tibet Tianli [Member] | Educational Programs And Services [Member]

Schedule of Equity Method Investments [Line Items]

Equity ownership interest classified as available for sale

11%

5%

5%

18.31%

VM EDU Fund I L P [Member]

Schedule of Equity Method Investments [Line Items]

Long term investment

[3]

$ 67,324

$ 77,727

Total committed capital

$ 100,000

VM EDU Fund I L P [Member] | Equity Method Investments [Member]

Schedule of Equity Method Investments [Line Items]

Payments made to acquire long term investments

$ 67,324

Happy Seed Cayman Ltd [Member]

Schedule of Equity Method Investments [Line Items]

Investment ownership interest

1.57%

6.42%

[1]In July 2018, Education Industry Fund was established with the total committed capital of US$224,000. There are two general partners in the fund, which include an entity invested by Mr. Yu and an unrelated third party. The Group participates in Education Industry Fund as a limited partner and invested US$74,530 in Education Industry Fund as of May 31, 2022. The Group accounts for the investment under the equity method in accordance with ASC 323, Equity Method of Accounting (“ASC 323”) because the Group is a limited partner and owns 36.3% interest in Education Industry Fund.[2]The Group holds from 6.86% to 50.0% equity interests in other 14 third-party companies through investments in their common shares or in-substance common shares. The Group accounts for these investments under the equity method because the Group has the ability to exercise significant influence but does not have control over the investees. For the years ended May 31, 2020, 2021 and 2022, the Group recorded impairment loss of nil, nil and US$ 48,417, respectively.[3]In June 2019, VM EDU Fund I, LP, a market-driven investment entity, was established with a total committed capital of US$100,000. The Group participates in VM EDU Fund I, LP as a limited partner and invested US$67,324 in VM EDU Fund I, LP as of May 31, 2022. The Group accounts for the investment under the equity method in accordance with ASC 323 because the Group is a limited partner and owns 49.69% interest in VM EDU Fund I, LP.

Long Term Investments, Net - Ad

Long Term Investments, Net - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Schedule of Equity Method Investments [Line Items]
Impairment loss from long-term investments	$ 129,350	$ 40,207	$ 31,750
Other Long-term Investments [Member]
Schedule of Equity Method Investments [Line Items]
Impairment loss from long-term investments	$ 129,350	$ 40,207	$ 31,750

Fair Value Measurement - Schedu

Fair Value Measurement - Schedule of Available-for-Sale Securities Included in Long Term Investments Measured and Recorded at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands		May 31, 2022	May 31, 2021
Short-term investments:
Available-for-sale investments		$ 173,003	$ 224,315
Fair Value, Measurements, Recurring [Member]
Short-term investments:
Trading securities	[1]	70,602
Equity securities with readily determinable fair values	[2]	7,561	24,418
Available-for-sale investments	[3]	173,003	224,315
Total		251,166	248,733
Quoted Prices in Active Market for Identical Assets Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Short-term investments:
Trading securities	[1]	70,602
Equity securities with readily determinable fair values	[2]	7,561	24,418
Total		78,163	24,418
Significant Other Observable Inputs Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Short-term investments:
Available-for-sale investments	[3]	10,029	159,083
Total		10,029	159,083
Significant Other Observable Inputs Level 3 [Member] | Fair Value, Measurements, Recurring [Member]
Short-term investments:
Available-for-sale investments	[3]	162,974	65,232
Total		$ 162,974	$ 65,232
[1]The short term investments of money market funds are valued at their daily closing price as reported by the funds and are classified Level 1 measurement.[2]The Company measured the fair value of its investments in common shares using the market approach based on the quoted stock price of its investees in the active market and has classified it as Level 1 measurement.[3]As of May 31, 2022, the fair value of available-for-sale investments amounted to US$173,003, with original cost of US$86,024 and unrealized gain of US$86,979. As of May 31, 2021, the fair value of total available-for-sale investments amounted to US$224,315, with original cost of US$123,079 and unrealized gain of US$101,236.

Fair Value Measurement - Sche_2

Fair Value Measurement - Schedule of Available-for-Sale Securities Included in Long Term Investments Measured and Recorded at Fair Value on Recurring Basis (Parenthetical) (Detail) - USD ($) $ in Thousands		May 31, 2022	May 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale investments at fair value		$ 173,003	$ 224,315
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale investments at fair value	[1]	173,003	224,315
Available for sale investments at original cost		86,024	123,079
Avaiable for sale investments cumulative unrealized gain		$ 86,979	$ 101,236
[1]As of May 31, 2022, the fair value of available-for-sale investments amounted to US$173,003, with original cost of US$86,024 and unrealized gain of US$86,979. As of May 31, 2021, the fair value of total available-for-sale investments amounted to US$224,315, with original cost of US$123,079 and unrealized gain of US$101,236.

Fair Value Measurement - Additi

Fair Value Measurement - Additional Information (Detail) $ in Thousands	12 Months Ended
	May 31, 2022 USD ($) yr	May 31, 2021 USD ($)	May 31, 2020 USD ($)
Fair Value Measurements [Line Items]
Amount transfer from level 1 to level 2 | $	$ 0
Impairment loss | $	$ 129,350	$ 40,207	$ 31,750
Minimum [Member] | Measurement Input, Price Volatility [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Available for sale investments, Measurement input	55.8
Minimum [Member] | Measurement Input, Discount Rate [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Available for sale investments, Measurement input	16.5
Minimum [Member] | Measurement Input, Expected Term [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Available for sale investments, Measurement input | yr	2.6
Maximum [Member] | Measurement Input, Price Volatility [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Available for sale investments, Measurement input	76.8
Maximum [Member] | Measurement Input, Discount Rate [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Available for sale investments, Measurement input	28.6
Maximum [Member] | Measurement Input, Expected Term [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurements [Line Items]
Available for sale investments, Measurement input | yr	5.6

Fair Value Measurement - Reconc

Fair Value Measurement - Reconciliation of The Fair Value Measurements of Assets And Liabilities Using Significant Unobservable Inputs (level 3) (Detail) - Level investments - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 65,232	$ 159,926
Initial recognition		35,705
Transfer from Level 2	133,030
Transfer to Level 2	(15,705)	(122,109)
Disposals		(16,370)
Unrealized gain (loss)	2,015	24,507
Impairment	(15,632)	(26,289)
Foreign exchange difference	(5,966)	9,862
Ending balance	$ 162,974	$ 65,232
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Comprehensive Income (Loss), Securities, Available-for-sale, Adjustment, after Tax	Other Comprehensive Income (Loss), Securities, Available-for-sale, Adjustment, after Tax

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands		May 31, 2022	May 31, 2021
Other Liabilities Disclosure [Abstract]
Accrued payroll		$ 229,041	$ 458,858
Refund liability	[1]	95,398	164,353
Rent payable		33,829	17,980
Payable for purchase of property and equipment		27,240	79,132
Refundable fees received from students	[2]	22,481	12,999
Amounts reimbursable to employees	[3]	14,425	24,983
Accrued advertising fees		10,632	23,607
Royalty fees payable	[4]	10,166	7,967
VAT payable		8,907	17,358
Refundable deposits	[5]	8,418	16,263
Welfare payable		8,156	12,593
Accrued professional service fees		6,015	8,278
Other taxes payable		4,897	8,779
Payable for investments and acquisitions		1,097	6,536
Others	[6]	29,562	48,545
Total		$ 510,264	$ 908,231
[1]The refund liability is recognized for variable amount of the considerations received from the customers and recorded as refund liability as described in Note 2.[2]Refundable fees received from students represent (1) the miscellaneous expenses other than tuition fees received from students which will be paid out on their behalf; and (2) tuition fees refundable to students for classes withdrawn.[3]Amounts reimbursable to employees include travelling and business related expenses.[4]Royalty fees payable relate to payments to content providers for on-line learning programs and those to counterparties for copyrights and resource sharing.[5]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.[6]Others primarily include transportation expenses, utility fees, property management fees and other miscellaneous expenses payable.

Lease - Additional Information

Lease - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Operating lease cost	$ 368,058	$ 518,798	$ 392,168
Short-term lease cost	$ 2,344	$ 14,149	$ 9,028
weighted average remaining lease term	3 years 10 months 24 days	4 years 9 months 18 days
weighted average discount rate	4.50%	4.50%
Lessee operating lease, lease not yet commenced contract value		$ 19,764
Right-of-use assets	$ 531,102	$ 1,857,533
Terminate [Member]
Right-of-use assets	$ 781,338
Lease Expiration Date	May 31, 2022
General and Administrative Expense [Member] | Selected Learning Centre [Member]
Impairment losses on operating lease right of use assets	$ 19,580

Lease - Summary of Supplemental

Lease - Summary of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021
Disclosure Of Supplemental Cash Flow Information Of The Leases [Line Items]
Cash payments for the operating leases	$ 355,284	$ 495,819
ROU assets obtained in exchange for the new operating lease liabilities	$ 157,455	$ 764,083

Lease - Summary of Maturity Ana

Lease - Summary of Maturity Analysis of Annual Undiscounted Cash Flows (Details) $ in Thousands	May 31, 2022 USD ($)
Lessee, Lease, Description [Line Items]
May 2023	$ 286,079
May 2024	157,834
May 2025	109,724
May 2026	69,668
May 2027	32,837
Therafter	29,998
Total future lease payments	686,140
Less:Imputed interest	(71,123)
Present value of operating lease liabilities	$ 615,017

Unsecured Senior Notes - Summar

Unsecured Senior Notes - Summary of unsecured senior notes (Detail) - Unsecured Senior Notes [Member] - USD ($) $ in Thousands	May 31, 2022	May 31, 2021	Jul. 31, 2020
Debt Instrument [Line Items]
Carrying amount of US$65,615, 2.125% notes due 2025	$ 65,394	$ 297,631
Unamortized debt discounts, accrued interest expenses and debt issuance costs	221	2,369
Total principal amount of the unsecured senior notes	$ 65,615	$ 300,000	$ 300,000
Debt Instrument, Interest Rate, Effective Percentage	2.35%

Unsecured Senior Notes - Additi

Unsecured Senior Notes - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
	Jul. 31, 2020	May 31, 2022	May 31, 2021
Debt Instrument [Line Items]
Debt Instrument payment terms	interest payable semiannually in arrears on January 2 and July 2 of each calendar year, commencing on January 2, 2021.
Unsecured Senior Notes [Member]
Debt Instrument [Line Items]
Debt instrument Principal amount	$ 300,000	$ 65,615	$ 300,000
Interest rate	2.125%
Debt instrument date of first required payment	Jan. 02, 2021
Debt instrument frequency of periodic payment	semiannually
Proceeds from issue of unsecured senior notes	$ 299,181
Debt issuance costs net	$ 2,098
Repurchase price		221,997
Debt instrument repurchased total principal amount		234,385
Unsecured Senior Notes [Member] | Interest Expense And Interest Income
Debt Instrument [Line Items]
Repurchase gain		$ 12,579

Common Shares and Treasury St_3

Common Shares and Treasury Stock - Movement of the outstanding common shares and treasury stock (Detail) - shares	12 Months Ended
	May 31, 2022	May 31, 2021
Balance, shares	1,690,082,150
Balance, shares	1,696,966,183	1,690,082,150
Common Stock [Member]
Balance, shares	1,690,082,150	1,585,400,800
Issuance of common share for NES	6,884,033	6,816,350
Shares repurchase		97,865,000
Balance, shares	1,696,966,183	1,690,082,150
Treasury Stock [Member]
Balance, shares		2,616,340
Issuance of common share for NES		(2,616,340)

Common Shares and Treasury St_4

Common Shares and Treasury Stock - Additional Information (Detail)	Mar. 10, 2021 $ / shares	May 31, 2022 $ / shares shares	May 31, 2021 $ / shares shares
Common stock shares authorized | shares		3,000,000,000	3,000,000,000
Common shares, par value | $ / shares		$ 0.001	$ 0.001
Previously Reported [Member]
Common stock shares authorized | shares		3,000,000,000	3,000,000,000
Common shares, par value | $ / shares	$ 0.01	$ 0.001	$ 0.001
Common Stock [Member] | Restatement Adjustment [Member]
Stock split, Conversion ratio	10

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail) $ / shares in Units, $ in Thousands						3 Months Ended	4 Months Ended	7 Months Ended	9 Months Ended	12 Months Ended
	Nov. 15, 2021 $ / shares shares	Aug. 25, 2020 USD ($) $ / shares shares	Jan. 29, 2020 USD ($) $ / shares shares	Jul. 13, 2018 shares	Jan. 31, 2016 shares	May 31, 2019 USD ($) $ / shares shares	May 31, 2020 $ / shares shares	May 31, 2022 USD ($) $ / shares shares	May 31, 2021 $ / shares shares	May 31, 2022 USD ($) $ / shares shares	May 31, 2021 USD ($) $ / shares shares	May 31, 2020 USD ($) $ / shares shares	Jul. 31, 2018 Grantees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common shares issued to employees upon the vesting of their shares								62,452,213		62,452,213
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										61,983,490
Weighted-average grant date fair value, Granted | $ / shares											$ 11.51	$ 10.84
Total fair value of shares vested | $										$ 50,821	$ 53,335	$ 49,645
Share-based compensation expense | $										132,968	68,880	62,057
Parent Company [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense | $										$ 118,487	$ 29,353	$ 41,326
Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of share options, Granted										0
Share transfer								182,560,000		182,560,000
Reissuance of treasury stock for non-vested equity shares, shares										39,412,570
Total unrecognized compensation cost related to NES | $								$ 77,728		$ 77,728
Weighted-average period of recognition										1 year 6 months 18 days
Non-Vested Equity Shares [Member] | Employees and Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Treasury shares for future issuance										0
2016 Share Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common shares authorized (including options) granted to employees and directors					100,000,000
2016 Share Incentive Plan [Member] | Non-Vested Equity Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of share options, Granted					50,922,168						19,595,518	1,817,150
Number of share options, Forfeited										1,536,112	428,228	1,437,440
Kooleam pre ipo share option scheme [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted						47,836,985
Exercise period						6 years
Share-based compensation expense | $										$ 1,298	$ 3,750
Option per share | $ / shares						$ 0.53
Percentage of maximum limit on shares Options granted				5.23%
Exercise price | $ / shares						$ 1.13
Fair value of share options granted | $						$ 21,613
Overall limit on the number of shares which may be issued				47,836,985
Number of Grantee | Grantees													144
Kooleam post ipo share option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise period			10 years
Number of canceled outstanding share options										7,971,290
Option per share | $ / shares			$ 3.49				$ 1.56
Exercise price | $ / shares			$ 3.26
Overall limit on the number of shares which may be issued			40,000,000				38,199,000	0	29,541,815	0	29,541,815	38,199,000
Recognised total expenses | $										$ 13,183	$ 35,777
Koolean post ipo share option two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional shares granted		25,000,000							25,000,000
Exercise period		10 years
Number of canceled outstanding share options										6,311,000
Option per share | $ / shares									$ 2.14
Exercise price | $ / shares	$ 0.67		$ 4.39						$ 4.39
Share based compensation by share based arrangement options granted during the period aggregate fair value | $		$ 53,872	$ 62,135
Veting schedule of options Extended period	10 years
Koolean Post Ipo Share Option Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional shares granted										24,986,000
Number of options granted	24,986,000
Exercise period										10 years
Option per share | $ / shares	$ 0.32	$ 4.52								$ 0.32
Exercise price | $ / shares	$ 0.67							$ 0.32		$ 0.67
Fair value of share options granted | $										$ 7,995
Modified Koolean Post Ipo Share Option Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognised total expenses | $										$ 8,146
Modified Koolean Post Ipo Share Option Three [Member] | Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of canceled outstanding share options	14,282,290

Share-Based Compensation - Summ

Share-Based Compensation - Summary of NES Activities under 2006 and 2016 Share Incentive Plan (Detail) - 2006 and 2016 Share Incentive Plan [Member]	12 Months Ended
	May 31, 2022 $ / shares shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of NES, Beginning balance	24,915,990
Number of NES, Vested	(6,884,033)
Number of NES, Forfeited	(1,536,112)
Number of NES, Ending balance	16,495,845
Number of NES, vested and expect to vest at May 31, 2020	16,495,845
Weighted-average grant date fair value, Beginning balance | $ / shares	$ 10.35
Weighted-average grant date fair value, Vested | $ / shares	7.38
Weighted-average grant date fair value, Forfeited | $ / shares	11.25
Weighted-average grant date fair value, Ending balance | $ / shares	$ 11.51

Share-Based Compensation - Move

Share-Based Compensation - Movements of share options under the Koolearn Pre IPO Share Option Scheme (Detail) - Kooleam pre ipo share option scheme [Member] - $ / shares	12 Months Ended
	May 31, 2022	May 31, 2021
Number of share options outstanding, Beginning balance	36,902,985	39,251,485
Number of share options, Forfeited	(837,500)	(680,500)
Number of share options, Exercised	(153,500)	(1,668,000)
Number of share options outstanding, Ending balance	35,911,985	36,902,985
Weighted average exercise prices, Options outstanding, Beginning balance	$ 1.13	$ 1.13
Weighted average exercise prices, Options, Forfeited	1.13	1.13
Weighted average exercise prices, Exercised	1.13	1.13
Weighted average exercise prices, Options outstanding, Ending balance	$ 1.13	$ 1.13

Share-Based Compensation - Su_2

Share-Based Compensation - Summary Of Share Option Under the Post-IPO Share Option (Detail) - Kooleam post ipo share option [Member] - $ / shares		12 Months Ended
		May 31, 2022	May 31, 2021
Number of share, Options granted, Begining balance		29,541,815	38,199,000
Number of share options, Forfeited		(10,088,192)	(8,621,185)
Number of share options, Exercised			(36,000)
Number of share options, Cancelled		(7,971,290)
Number of share options, Cancelled and Replaced	[1]	(11,482,333)
Number of share, Option outstanding, Ending balance		0	29,541,815
Weighted average exercise price per, Option forfeited		$ 3.26	$ 3.26
Weighted average exercise prices, Exercised			3.26
Weighted average exercise prices, Cancelled		3.26
Weighted average exercise prices, Cancelled and Replaced	[1]	0.32
Weighted average exercise prices, Options outstanding, Ending balance			$ 3.26
[1]Those options were cancelled and replaced as disclosed below.

Share-Based Compensation - Su_3

Share-Based Compensation - Summary of Binomial Option-Pricing Model To Determine The Fair Value Of The Share Option As Of The Grant Date (Detail) - $ / shares				4 Months Ended	12 Months Ended
	Nov. 15, 2021	Aug. 25, 2020	Jan. 29, 2020	May 31, 2020	May 31, 2022
Kooleam post ipo share option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average share price			$ 3.49	$ 1.56
Exercise price			$ 3.26
Expected life			10 years
Expected dividend yield			0%
Koolean Post Ipo Share Option Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average share price	$ 0.32	$ 4.52			$ 0.32
Exercise price	$ 0.67	$ 4.39
Expected volatility	61%	49.50%	52%
Expected life	10 years	10 years
Risk-free rate	1.63%	0.44%	1.44%
Expected dividend yield	0%	0%

Share-Based Compensation - Su_4

Share-Based Compensation - Summary of Movements of Share Options Under The Koolearn Post-IPO Share Option II (Details) - $ / shares					7 Months Ended	9 Months Ended	12 Months Ended
		Nov. 15, 2021	Aug. 25, 2020	Jan. 29, 2020	May 31, 2022	May 31, 2021	May 31, 2022
Koolean post ipo share option two [Member]
Disclosure Of Share Based Compensation By Share Based Arrangement Stock Option Activity One [Line Items]
Number of Shares Option, Granted			25,000,000			25,000,000
Number of Shares Option, Forfeited						(4,152,000)	(6,445,000)
Number of share options, Cancelled							(6,311,000)
Number of share options, Cancelled and Replaced	[1]						(8,092,000)
Number of Shares Option, Outstanding					0	20,848,000	0
Weighted average exercise prices, Options, Granted		$ 0.67		$ 4.39		$ 4.39
Weighted average exercise prices, Forfeited						4.39	$ 4.39
Weighted average exercise prices, Cancelled							4.39
Weighted average exercise prices, Cancelled and Replaced	[1]						$ 0.32
Weighted Average Exercise Price Per Option, Outstanding						$ 4.39
Koolean Post Ipo Share Option Three [Member]
Disclosure Of Share Based Compensation By Share Based Arrangement Stock Option Activity One [Line Items]
Number of Shares Option, Granted							24,986,000
Number of Shares Option, Forfeited							(2,447,497)
Number of share options, Cancelled and Replaced							23,455,590
Number of Shares Option, Outstanding					45,994,093		45,994,093
Weighted average exercise prices, Options, Granted		$ 0.67			$ 0.32		$ 0.67
Weighted average exercise prices, Forfeited							0.32
Weighted average exercise prices, Cancelled and Replaced							0.32
Weighted Average Exercise Price Per Option, Outstanding					$ 0.32		$ 0.32
[1]Those options were cancelled and replaced as disclosed below.

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) $ / shares in Units, $ in Thousands, ¥ in Millions, $ in Millions	5 Months Ended	7 Months Ended	12 Months Ended
	May 31, 2018	Dec. 31, 2017	May 31, 2022 USD ($) $ / shares	May 31, 2022 HKD ($)	May 31, 2022 CNY (¥)	May 31, 2021 USD ($) $ / shares	May 31, 2020 USD ($) $ / shares	May 31, 2019 USD ($)	May 31, 2019 HKD ($)	May 31, 2016
Income Taxes [Line Items]
State income tax rate			21%	21%	21%
Effective income tax rate	21%	35%	25%	25%	25%	25%	25%
Assessable profit			$ (1,220,276)			$ 230,021	$ 354,859
Valuation allowance			397,616			90,087	41,095
Net operating loss			291,192
Withholding tax, dividends paid by PRC schools and subsidiaries to their foreign investors										10%
Aggregate undistributed earnings available for distribution			1,880,057			2,795,596	2,279,550
Unrecognized tax benefits			0			0	0
Provision for income taxes			136,312			83,588	134,362
Increase in income tax expenses			$ 5,453			$ 33,847	$ 50,809
Decrease in net income/(loss) per share—basic | $ / shares			$ 0			$ 0.2	$ 0.32
Decrease in net income/(loss) per share—diluted | $ / shares			$ 0			$ 0.2	$ 0.32
UNITED KINGDOM | Walkite [Member]
Income Taxes [Line Items]
Income tax rate			19%	19%	19%
AUSTRALIA
Income Taxes [Line Items]
Income tax rate			30%	30%	30%
CANADA
Income Taxes [Line Items]
Effective income tax rate			15%	15%	15%
Income tax rate			11.50%	11.50%	11.50%
Wholly owned subsidiaries [Member]
Income Taxes [Line Items]
Cash paid for dividend							$ 59,696
Withholding tax paid for the dividend			0			0	3,062	$ 2,171
Minimum [Member]
Income Taxes [Line Items]
Underpayment of tax liability			$ 16,000		¥ 0.1
Beijing Hewstone, Shanghai Smart Words and Beijing Decision [Member]
Income Taxes [Line Items]
Withholding tax paid for the dividend								3,062
Beijing Hewstone, Shanghai Smart Words, Beijing Smart Wood and Beijing Pioneer [Member]
Income Taxes [Line Items]
Withholding tax paid for the dividend								$ 5
High and new tech enterprise (HNTE) [Member] | Beijing Decision Beijing Hewstone And Xuncheng [Member]
Income Taxes [Line Items]
Income tax rate			15%	15%	15%
Newly established software enterprise (NESE) [Member] | Beijing Decision Beijing Hewstone And Xuncheng [Member]
Income Taxes [Line Items]
Preferential tax rate			12.50%	12.50%	12.50%
Tax holiday year			2 years	2 years	2 years
Income tax holiday, description			Enterprises that qualify as the newly established software enterprise (“NESE”) are exempt from the 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 the 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 the 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%	25%	25%
Variable interest entities (VIEs) [Member]
Income Taxes [Line Items]
Income tax rate			25%	25%	25%
Hong Kong [Member]
Income Taxes [Line Items]
Assessable profit				$ 2					$ 2
Income tax rate			16.50%	16.50%	16.50%			8.25%	8.25%
Hong Kong [Member] | Major Subsidiaries of the Company [Member]
Income Taxes [Line Items]
Provision for income taxes			$ 0			$ 0	$ 0
Earliest Tax Year [Member]
Income Taxes [Line Items]
Net operating loss expiration dates			May 31, 2022	May 31, 2022	May 31, 2022
Latest Tax Year [Member]
Income Taxes [Line Items]
Net operating loss expiration dates			May 31, 2027	May 31, 2027	May 31, 2027

Income Taxes - Components of Pr

Income Taxes - Components of Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Current:
PRC	$ 44,378	$ 127,313	$ 142,992
Deferred:
PRC	91,934	(43,725)	(8,630)
Total provision for income taxes	$ 136,312	$ 83,588	$ 134,362

Income Taxes - Components of Gr

Income Taxes - Components of Group's Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	May 31, 2022	May 31, 2021	May 31, 2020
Deferred tax assets
Allowance doubtful accounts	$ 41,806	$ 12,710
Accrued expenses	53,069	76,848
Net operating loss carry-forward	321,258	102,595
Tax impact from the long term investments disposed to related party	1,521	1,521
Total deferred tax assets	417,654	193,674
Less: valuation allowance	(397,616)	(90,087)	$ (41,095)
Total deferred tax assets, net	20,038	103,587
Deferred tax liabilities
Acquired assets	1,788	3,241
Tax impact from the unrealized gain on available-for-sale investments	17,452	9,931
Total deferred tax liabilities	$ 19,240	$ 13,172

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Effective Tax Rates from 25% Statutory Tax Rates (Detail) - USD ($) $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	May 31, 2018	Dec. 31, 2017	May 31, 2022	May 31, 2021	May 31, 2020
Income Tax Disclosure [Abstract]
Income/(loss) before income taxes			$ (1,032,498)	$ 314,977	$ 487,836
PRC statutory income tax rate	21%	35%	25%	25%	25%
Income tax at statutory income tax rate			$ (258,125)	$ 78,744	$ 121,959
Effect of non-deductible expenses and loss and super deduction expenses			106,903	(5,174)	29,371
Effect of income tax exemptions and preferential tax rates			(19,570)	(38,795)	(51,844)
Effect of income tax rate difference in other jurisdictions			(424)	(181)	(192)
Changes in valuation allowance			307,528	48,994	32,006
Effect of dividend withholding tax			0	0	3,062
Provision for income taxes			$ 136,312	$ 83,588	$ 134,362

Net Income_(Loss) Per Share - C

Net Income/(Loss) Per Share - Computation of Basic and Diluted Net Income/(Loss) Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		May 31, 2022	May 31, 2021	May 31, 2020
Numerator:
Net income/(loss) attributable to New Oriental Education & Technology Group Inc.'s shareholders		$ (1,187,721)	$ 334,414	$ 413,333
Net income/(loss) available for future distribution		$ (1,187,721)	$ 334,414	$ 413,333
Denominator
Weighted average common shares outstanding basic	[1]	1,696,419,232	1,645,463,440	1,584,295,760
Plus: incremental weighted average common shares from assumed vesting of NES using the treasury stock method		0	6,518,944	11,073,140
Weighted average common shares outstanding diluted	[1]	1,696,419,232	1,651,982,384	1,595,368,900
Net income/(loss) per common share
- Basic	[1]	$ (0.7)	$ 0.2	$ 0.26
- Diluted	[1]	$ (0.7)	$ 0.2	$ 0.26
[1]Retrospectively restated for the effect of stock split. (Note 15)

Net Income_(Loss) Per Share - A

Net Income/(Loss) Per Share - Additional Information (Detail) - shares	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Earnings Per Share [Abstract]
Employee share options included from the dilutive share calculation	0	0	0

Related-Parties Transactions -

Related-Parties Transactions - Balances and Transaction with Related Parties (Detail) - USD ($) $ in Thousands		12 Months Ended
		May 31, 2022	May 31, 2021	May 31, 2020
Related Party Transaction [Line Items]
Amounts due from related parties - current		$ 23,245	$ 4,118
Amounts due to related parties - current		226	33
Amounts due from related parties - non current		3,365	4,157
Revenue		41	1,114	$ 479
Loans provided to related parties		41,226	10,486	7,128
Cost		54,695	2,090	4,970
Metropolis [Member] | Executive Chairman [Member]
Related Party Transaction [Line Items]
Amounts due from related parties - current	[1]	998	914
Amounts due to related parties - current	[1]	27	0
Amounts due from related parties - non current	[1]	2,770	3,623
Rental expense	[1]	11,590	11,653	9,615
MaxEn [Member] | Equity Method Investee [Member]
Related Party Transaction [Line Items]
Loans provided to related parties	[2]	38,130	10,486
Dianshi Jingwei [Member] | Equity Method Investee [Member]
Related Party Transaction [Line Items]
Amounts due from related parties - current		20,181
Loans provided to related parties		3,096		7,128
Cost		52,380	0	0
Others [Member]
Related Party Transaction [Line Items]
Revenue		41	1,114	41
Cost		900	175	3,270
Other Subsidiaries [Member]
Related Party Transaction [Line Items]
Amounts due from related parties - current		2,066	3,204
Amounts due to related parties - current		199	33
Amounts due from related parties - non current		595	534
Fishpond [Member] | Equity Method Investee [Member]
Related Party Transaction [Line Items]
Revenue			0	438
Beijing Dianshi Jingwei Technololy Co., Ltd ("Dianshi Jingwei") [Member] | Equity Method Investee [Member]
Related Party Transaction [Line Items]
Amounts due from related parties - current	[3]	20,181	0
Amounts due to related parties - current	[3]	0	0
Beijing Dongfang Heli Investment and Developement Ltd ("Dongfang Heli") [Member] | Equity Method Investee [Member]
Related Party Transaction [Line Items]
Cost		$ 1,415	$ 1,915	$ 1,700
[1]Starting in April 2010, the Group began renting a large portion of a building owned by Metropolis for office space. In March 2012, Metropolis was acquired by a company wholly-owned by Mr. Yu, the chairman of the Company. As a result, Metropolis became a related party of the Group. As of May 31, 2021 and 2022, the current amounts due from Metropolis were US$914 and US$998, respectively and the non-current amounts due from Metropolis were US$3,623 and US$2,770, respectively. Those represented prepaid rent related to a short-term lease and deposit for the building. As of May 31, 2021 and 2022, the ROU assets related to the leases rented from Metropolis were US$19,158 and US$7,891, respectively, and the relevant lease liabilities were US$18,965 and US$7,826, respectively.[2]For the year ended May 31, 2022, the Group provided the loans in aggregate of US$38,130 to Beijing MaxEn, an equity method investee of the Group. As of May 31, 2022, the outstanding balance of the loans was US$40,197, which was fully impaired given Beijing MaxEn, was being dissolved.[3]In April 2016, the Group sold 51% of its equity interest in Dianshi Jingwei which became an equity method investee of the Group. As of May 31, 2020, amounts due from Dianshi Jingwei included five outstanding loans provided by the Group with no interest accrued. For the year ended of May 31, 2021, Dianshi Jingwei fully repaid the loan balance. In October 2021, the Group entered into a purchase agreement with Dianshi Jingwei for the purchase of learning devices of which $52,380 was further recorded as cost. The remaining balance amounting to US$20,181 represents prepayment made to Dianshi Jingwei as of May 31, 2022. Subsequent to May 31, 2022, the Company transferred all its equity interest in Dianshi Jingwei to the founder of Dianshi Jingwei and ceased the business cooperation aforementioned.

Related-Parties Transactions _2

Related-Parties Transactions - Balances and Transaction with Related Parties (Parenthetical) (Detail) - USD ($) $ in Thousands		12 Months Ended
		May 31, 2022	May 31, 2021	May 31, 2020
Related Party Transaction [Line Items]
Amounts due from related parties, current		$ 23,245	$ 4,118
Payment towards loans to related parties		41,226	10,486	$ 7,128
Accrued interest current		33,459	51,249
Operating lease right of use assets		531,102	1,857,533
Operating lease liabilities		615,017
Related party costs		54,695	2,090	4,970
Metropolis Holding China Limited [Member]
Related Party Transaction [Line Items]
Operating lease right of use assets		7,891	19,158
Operating lease liabilities		7,826	18,965
Metropolis Holding China Limited [Member] | Executive Chairman [Member]
Related Party Transaction [Line Items]
Amounts due from related parties, current	[1]	998	914
Long-term investment under equity method and carrying amount		$ 3,623	2,770
Dianshi jingwei [Member]
Related Party Transaction [Line Items]
Percentage of equity interest sold		51%
Dianshi jingwei [Member] | Related Party Debt [Member]
Related Party Transaction [Line Items]
Accrued interest current				0
Dianshi jingwei [Member] | Equity Method Investee [Member]
Related Party Transaction [Line Items]
Amounts due from related parties, current	[2]	$ 20,181	0
MaxEn [Member] | Equity Method Investee [Member]
Related Party Transaction [Line Items]
Payment towards loans to related parties	[3]	38,130	10,486
Impairment of loans receivable from related parties		40,197
Dianshi Jingwei [Member] | Equity Method Investee [Member]
Related Party Transaction [Line Items]
Amounts due from related parties, current		20,181
Payment towards loans to related parties		3,096		7,128
Related party costs		$ 52,380	$ 0	$ 0
[1]Starting in April 2010, the Group began renting a large portion of a building owned by Metropolis for office space. In March 2012, Metropolis was acquired by a company wholly-owned by Mr. Yu, the chairman of the Company. As a result, Metropolis became a related party of the Group. As of May 31, 2021 and 2022, the current amounts due from Metropolis were US$914 and US$998, respectively and the non-current amounts due from Metropolis were US$3,623 and US$2,770, respectively. Those represented prepaid rent related to a short-term lease and deposit for the building. As of May 31, 2021 and 2022, the ROU assets related to the leases rented from Metropolis were US$19,158 and US$7,891, respectively, and the relevant lease liabilities were US$18,965 and US$7,826, respectively.[2]In April 2016, the Group sold 51% of its equity interest in Dianshi Jingwei which became an equity method investee of the Group. As of May 31, 2020, amounts due from Dianshi Jingwei included five outstanding loans provided by the Group with no interest accrued. For the year ended of May 31, 2021, Dianshi Jingwei fully repaid the loan balance. In October 2021, the Group entered into a purchase agreement with Dianshi Jingwei for the purchase of learning devices of which $52,380 was further recorded as cost. The remaining balance amounting to US$20,181 represents prepayment made to Dianshi Jingwei as of May 31, 2022. Subsequent to May 31, 2022, the Company transferred all its equity interest in Dianshi Jingwei to the founder of Dianshi Jingwei and ceased the business cooperation aforementioned.[3]For the year ended May 31, 2022, the Group provided the loans in aggregate of US$38,130 to Beijing MaxEn, an equity method investee of the Group. As of May 31, 2022, the outstanding balance of the loans was US$40,197, which was fully impaired given Beijing MaxEn, was being dissolved.

Commitments and Contingencies -

Commitments and Contingencies - Future Minimum Capital Commitments under Non-Cancelable Construction and Investments (Detail) $ in Thousands	May 31, 2022 USD ($)
Capital Lease Obligations [Line Items]
Capital commitment	$ 7,224
Purchase of Property and Equipment [Member]
Capital Lease Obligations [Line Items]
Capital commitment	597
Leasehold Improvements [Member]
Capital Lease Obligations [Line Items]
Capital commitment	$ 6,627

Non-controlling Interests - Sum

Non-controlling Interests - Summary of Changes in Non-controlling Interest (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Beginning balance	$ 104,901
Exercise of share options in Koolearn Holding	175	$ 1,929	$ 3,629
Net loss attributed to non-controlling interests	(1,220,276)	230,021	354,859
Ending balance	88,018	104,901
Noncontrolling Interest [Member]
Beginning balance	104,901	136,516
Purchase of non-controlling interests		(626)
Koolearn Holding additional shares issuance		30,000
Share-based compensation expenses from Koolearn Holding	14,481	39,527
Exercise of share options in Koolearn Holding	175	1,929	3,629
Foreign currency translation adjustment	1,016	1,948
Net loss attributed to non-controlling interests	(32,555)	(104,393)	(58,474)
Ending balance	$ 88,018	$ 104,901	$ 136,516

Non-controlling Interests - Sch

Non-controlling Interests - Schedule of Effects of Changes in Ownership Interest on Equity (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Noncontrolling Interest [Line Items]
Net income/(loss) attribute to New Oriental Education & Technology Group Inc.'s shareholders	$ (1,187,721)	$ 334,414	$ 413,333
Share option gain/(loss)			5,752
Parent Company [Member]
Noncontrolling Interest [Line Items]
Net income/(loss) attribute to New Oriental Education & Technology Group Inc.'s shareholders	(1,187,721)	334,414	413,333
Share option gain/(loss)	(5,751)		5,752
Decrease in the Company's additional paid-in capital resulting from repurchase shares from non-controlling interests	0	(19,092)	(20,045)
Changes from net income/(loss) attributable to New Oriental Education & Technology Group Inc.'s shareholders and transfers to non-controlling interests	(1,193,472)	315,194	399,143
Kooleam Holding [Member] | Parent Company [Member]
Noncontrolling Interest [Line Items]
Increase (decrease) in the Company's additional paid-in capital resulting from reclassification and capital injection of non-controlling interests	$ 0	$ (128)	$ 103

Segment Information - Additiona

Segment Information - Additional Information (Detail)	12 Months Ended
	May 31, 2022 Segment
Segment Reporting Information [Line Items]
Number of operating segments	7
Percentage of quantitative threshold on segment reporting	10%

Segment Information - Schedule

Segment Information - Schedule of Segment Reporting Information, by Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Segment Reporting Information [Line Items]
Net revenues	$ 3,105,246	$ 4,276,539	$ 3,578,682
Operating cost and expenses:
Cost of revenues	(1,754,291)	(2,036,875)	(1,588,899)
Selling and marketing	(466,895)	(600,778)	(445,259)
General and administrative	(1,866,573)	(1,489,826)	(1,145,521)
Total operating cost and expenses	(4,087,759)	(4,159,273)	(3,179,679)
Operating income (loss)	(982,513)	117,266	399,003
Total assets	6,034,666	10,151,053	6,556,885
Operating Segments [Member]
Segment Reporting Information [Line Items]
Net revenues	3,105,246	4,276,539	3,578,682
Operating cost and expenses:
Cost of revenues	(1,754,291)	(2,036,875)	(1,588,899)
Selling and marketing	(456,113)	(588,405)	(421,472)
General and administrative	(1,506,220)	(1,210,212)	(908,474)
Total operating cost and expenses	(4,087,759)	(4,159,273)	(3,179,679)
Operating income (loss)	(982,513)	117,266	399,003
Total assets	2,722,644	5,655,882	4,977,630
Corporate, Non-Segment [Member]
Operating cost and expenses:
Total operating cost and expenses	(371,135)	(323,781)	(260,834)
Total assets	3,312,022	4,495,171	1,579,255
Educational services and test preparation courses [Member]
Operating cost and expenses:
Total assets	2,227,184	4,380,247	3,588,900
Educational services and test preparation courses [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Net revenues	2,535,318	3,667,270	3,040,741
Operating cost and expenses:
Cost of revenues	(1,442,156)	(1,680,779)	(1,304,239)
Selling and marketing	(273,344)	(326,708)	(218,739)
General and administrative	(1,308,742)	(955,211)	(729,125)
Total operating cost and expenses	(3,024,242)	(2,962,698)	(2,252,103)
Operating income (loss)	(488,924)	704,572	788,638
Total assets	2,227,184	4,380,247	3,588,900
Others [Member]
Operating cost and expenses:
Total assets	4,381	281,579	265,787
Others [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Net revenues	107,322	120,084	125,582
Operating cost and expenses:
Cost of revenues	(77,730)	(82,827)	(75,046)
Selling and marketing	(30,494)	(25,346)	(19,910)
General and administrative	(63,859)	(69,524)	(52,156)
Total operating cost and expenses	(172,083)	(177,697)	(147,112)
Operating income (loss)	(64,761)	(57,613)	(21,530)
Total assets	4,381	281,579	265,787
Online Education and Other Services [Member]
Operating cost and expenses:
Total assets	313,258	516,488	687,312
Online Education and Other Services [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Net revenues	136,705	210,591	152,542
Operating cost and expenses:
Cost of revenues	(68,732)	(145,428)	(84,896)
Selling and marketing	(79,428)	(175,092)	(126,471)
General and administrative	(72,361)	(124,897)	(69,060)
Total operating cost and expenses	(220,521)	(445,417)	(280,427)
Operating income (loss)	(83,816)	(234,826)	(127,885)
Total assets	313,258	516,488	687,312
Overseas Study Consulting Services [Member]
Operating cost and expenses:
Total assets	177,821	477,567	435,631
Overseas Study Consulting Services [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Net revenues	325,901	278,594	259,817
Operating cost and expenses:
Cost of revenues	(165,673)	(127,841)	(124,718)
Selling and marketing	(72,847)	(61,259)	(56,352)
General and administrative	(61,258)	(60,580)	(58,133)
Total operating cost and expenses	(299,778)	(249,680)	(239,203)
Operating income (loss)	26,123	28,914	20,614
Total assets	$ 177,821	$ 477,568	$ 435,631

Mainland China Contribution P_2

Mainland China Contribution Plan - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Compensation and Retirement Disclosure [Abstract]
Contributions for employee benefits	$ 272,433	$ 257,542	$ 217,127

Statutory Reserves - Additional

Statutory Reserves - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2022	May 31, 2021	May 31, 2020
Statutory Accounting Practices [Line Items]
Percentage allocation of profits to general reserves	10%
Registered capital	50%
Accrued for general reserve	$ 2,828	$ 3,302	$ 1,506
Percentage allocation of profits to development fund	25%
Group transfers to the statutory reserves	$ 316	67,426	74,549
Development fund [Member]
Statutory Accounting Practices [Line Items]
Appropriations to reserves	$ 2,512	$ 64,124	$ 73,043

Restricted Net Assets - Additio

Restricted Net Assets - Additional Information (Detail) - USD ($) $ in Thousands	May 31, 2022	May 31, 2021	May 31, 2020
Restricted Net Assets [Line Items]
Restricted net assets	$ 693,159	$ 724,854	$ 513,721
Variable interest entities (VIEs) [Member] | Paid in capital, additional paid-in capital and statutory reserves [Member]
Restricted Net Assets [Line Items]
Restricted net assets	668,831	681,309	464,917
Wholly owned subsidiaries [Member] | Paid in capital, additional paid-in capital and statutory reserves [Member]
Restricted Net Assets [Line Items]
Restricted net assets	$ 24,328	$ 43,545	$ 48,804

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - Subsequent Event [Member] - USD ($) $ in Millions	Sep. 16, 2022	Jul. 26, 2022
Subsequent Event [Line Items]
Stock Repurchase Program, Authorized Amount		$ 400
ADR [Member]
Subsequent Event [Line Items]
Stock repurchase program, aggregate number of shares repurchased	325,000