iDreamSky Technology (DSKY) Inactive 20-F/A29 May 152014 FY Annual report (foreign) (amended)Financial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2014
Document Fiscal Period Focus	FY
Document Type	20-F
Amendment Flag	FALSE
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	No
Document Period End Date	31-Dec-14
Entity Registrant Name	iDreamSky Technology Ltd
Entity Central Index Key	1600527
Trading Symbol	DSKY
Current Fiscal Year End Date	-19
Document Fiscal Year Focus	2014
Entity Filer Category	Non-accelerated Filer
Common Class A [Member]
Entity Common Stock, Shares Outstanding	92,466,633
Common Class B [Member]
Entity Common Stock, Shares Outstanding	81,446,120

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013
CONSOLIDATED BALANCE SHEETS	USD ($)	CNY	CNY
Current assets
Cash and cash equivalents	$149,861,000	929,829,000	179,658,000
Short-term deposits	645,000	4,000,000
Accounts receivable	32,966,000	204,541,000	76,900,000
Amounts due from related parties	2,623,000	16,277,000	56,000
Prepayments and other current assets	30,529,000	189,424,000	7,078,000
Deferred tax assets			1,262,000
Total current assets	216,624,000	1,344,071,000	264,954,000
Non-current assets
Investments in equity investees	4,320,000	26,801,000	1,330,000
Prepayments and other non-current assets	7,457,000	46,256,000	1,630,000
Available-for-sale securities	3,200,000	19,852,000
Property and equipment, net	2,563,000	15,901,000	8,684,000
Intangible assets, net	15,715,000	97,505,000	2,040,000
Total non-current assets	33,255,000	206,315,000	13,684,000
Total assets	249,879,000	1,550,386,000	278,638,000
Current liabilities
Short-term bank loans (including short-term bank loans of the consolidated variable interest entities and VIE's subsidiaries without recourse to the Company of RMB nil and RMB20,000,000 as of December 31, 2013 and 2014, respectively)	3,223,000	20,000,000
Deferred revenue (including deferred revenue of the consolidated variable interest entities and VIE's subsidiaries without recourse to the Company of RMB nil and RMB41,411,000 as of December 31, 2013 and 2014, respectively)	6,674,000	41,411,000
Accounts payable (including accounts payable of the consolidated variable interest entities and VIE's subsidiaries without recourse to the Company of RMB75,300,000 and RMB163,072,000 as of December 31, 2013 and 2014, respectively)	29,440,000	182,663,000	86,235,000
Income tax payable (including income tax payable of the consolidated variable interest entities and VIE's subsidiaries without recourse to the Company of RMB nil and RMB nil as of December 31, 2013 and 2014, respectively)	932,000	5,781,000	7,239,000
Accruals and other current liabilities (including accruals and other current liabilities of the consolidated variable interest entities and VIE's subsidiaries without recourse to the Company of RMB9,038,000 and RMB40,897,000 as of December 31, 2013 and 2014, respectively)	7,624,000	47,286,000	20,800,000
Amounts due to related parties (including amounts due to related parties of the consolidated variable interest entities and VIE's subsidiaries without recourse to the Company of RMB196,000 and RMB10,000,000 as of December 31, 2013 and 2014, respectively)	3,015,000	18,706,000	8,879,000
Total current liabilities	50,908,000	315,847,000	123,153,000
Non-current liabilities
Deferred tax liabilities	4,352,000	27,005,000
Total non-current liabilities	4,352,000	27,005,000
Total liabilities	55,260,000	342,852,000	123,153,000
Commitments and contingencies
Mezzanine equity
Mezzanine equity			470,664,000
Shareholders' (deficit)/equity
Ordinary shares (US$0.0001 par value; 409,472,700 and 500,000,000 shares authorized, 41,032,120 and 173,912,753 shares issued and outstanding as of December 31, 2013 and 2014, respectively)	17,000	107,000	26,000
Additional paid-in capital	396,589,000	2,460,677,000
Statutory reserves	844,000	5,237,000	2,701,000
Accumulated deficit	-201,144,000	-1,248,020,000	-322,619,000
Accumulated other comprehensive income/(loss)	-1,723,000	-10,693,000	4,661,000
Total iDreamSky Technology Limited shareholders' (deficit)/equity	194,583,000	1,207,308,000	-315,231,000
Non-controlling interest	36,000	226,000	52,000
Total shareholders' (deficit)/equity	194,619,000	1,207,534,000	-315,179,000
Total liabilities, mezzanine equity and shareholders' (deficit)/equity	$249,879,000	1,550,386,000	278,638,000

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)(VIEs [Member] CNY)	Dec. 31, 2014	Dec. 31, 2013
Short-term bank loans	20,000,000
Deferred revenue	41,411,000
Accounts payable	163,072,000	75,300,000
Income tax payable
Accruals and other current liabilities	40,897,000	9,038,000
Amount due to related parties	10,000,000	196,000

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE (LOSS)/INCOME	12 Months Ended
Share data in Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	CNY	CNY	CNY	American Depositary Shares [Member]	American Depositary Shares [Member]	American Depositary Shares [Member]	American Depositary Shares [Member]	Cost of revenues [Member]	Cost of revenues [Member]	Cost of revenues [Member]	Cost of revenues [Member]	Research and development expenses [Member]	Research and development expenses [Member]	Research and development expenses [Member]	Research and development expenses [Member]	Sales and marketing expenses [Member]	Sales and marketing expenses [Member]	Sales and marketing expenses [Member]	Sales and marketing expenses [Member]	General and administrative expenses [Member]	General and administrative expenses [Member]	General and administrative expenses [Member]	General and administrative expenses [Member]
					USD ($)	CNY	CNY	CNY	USD ($)	CNY	USD ($)	USD ($)	USD ($)	CNY	USD ($)	USD ($)	USD ($)	CNY	USD ($)	USD ($)	USD ($)	CNY	USD ($)	USD ($)
Revenues:
Game revenues	$158,406,000	982,845,000	244,806,000	18,059,000
Other revenues	211,000	1,308,000	1,762,000	1,319,000
Total revenues	158,617,000	984,153,000	246,568,000	19,378,000
Cost of revenues	-93,633,000	-580,954,000	-155,898,000	-14,593,000
Gross profit	64,984,000	403,199,000	90,670,000	4,785,000
Operating expenses:
Research and development expenses	-10,263,000	-63,678,000	-14,214,000	-7,501,000
Sales and marketing expenses	-16,866,000	-104,645,000	-27,940,000	-2,797,000
General and administrative expenses	-38,163,000	-236,788,000	-14,780,000	-4,713,000
Total operating expenses	-65,292,000	-405,111,000	-56,934,000	-15,011,000
Other gains-net	1,427,000	8,855,000	106,000	946,000
Operating (loss)/income	1,119,000	6,943,000	33,842,000	-9,280,000
Other (expenses)/income:
Interest income	288,000	1,785,000	81,000	20,000
Foreign exchange (loss)/gain and others	823,000	5,107,000	266,000	-63,000
Impairment loss from cost method investment	-488,000	-3,029,000
Share of loss from equity method investment	-113,000	-697,000	-170,000
(Loss)/Income before income tax	1,629,000	10,109,000	34,019,000	-9,323,000
Income tax expense	-4,321,000	-26,810,000	-6,174,000
Net (loss)/income	-2,692,000	-16,701,000	27,845,000	-9,323,000
Less: Net loss/(income) attributable to the non-controlling interest shareholders	-28,000	-174,000	287,000	32,000
Net (loss)/income attributable to iDreamSky Technology Limited	-2,720,000	-16,875,000	28,132,000	-9,291,000
Accretion to convertible redeemable preferred shares redemption value	-170,017,000	-1,054,890,000	-262,782,000	-22,870,000
Deemed dividend to series A convertible redeemable preferred shares			-14,402,000	-540,000
Deemed dividend to Li Meiping ordinary shares			-29,075,000	-300,000
Net loss attributable to the ordinary shareholders of iDreamSky Technology Limited	-172,737,000	-1,071,765,000	-278,127,000	-33,001,000
Net (loss)/income	-2,692,000	-16,701,000	27,845,000	-9,323,000
Other comprehensive income/(loss):
Foreign currency translation adjustments, net of tax	-2,475,000	-15,354,000	4,559,000	102,000
Comprehensive (loss)/income	-5,167,000	-32,055,000	32,404,000	-9,221,000
Comprehensive loss/(income) attributable to the non-controlling interest	-28,000	-174,000	287,000	32,000
Comprehensive (loss)/income attributable to iDreamSky Technology Limited	-5,195,000	-32,229,000	32,691,000	-9,189,000
Net loss per share attributable to the ordinary shareholders of iDreamSky Technology Limited
-Basic (RMB)	($1.83)	-11.34	-6.97	-0.77	($7.32)	-45.36	-27.88	-3.08
-Diluted (RMB)	($1.83)	-11.34	-6.97	-0.77	($7.32)	-45.36	-27.88	-3.08
Weighted average number of ordinary shares used in per share calculation:
-Basic (thousands)	94,548	94,548	39,930	42,740
-Diluted (thousands)	94,548	94,548	39,930	42,740
Share-based compensation expense									$71,000	441,000	$89,000	$381,000	$1,764,000	10,943,000	$174,000	$744,000	$44,000	275,000			$28,058,000	174,091,000	$66,000	$290,000

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' (DEFICIT)/EQUITY	Total	Total	Ordinary Shares [Member]	Additional paid-in capital [Member]	Accumulated deficit [Member]	Statutory reserves [Member]	Accumulated other comprehensive income [Member]	Non-controlling interest [Member]
	USD ($)	CNY	CNY	CNY	CNY	CNY	CNY	CNY
Balance at Dec. 31, 2011		-6,051,000	27,000	10,267,000	-16,345,000
Balance (in shares) at Dec. 31, 2011			42,740,000
Share-based compensation expense		1,415,000		1,415,000
Deemed dividend to series A convertible redeemable preferred shares - repurchase of shares		-540,000			-540,000
Deemed dividend to Li Meiping ordinary shares - repurchase of shares		-300,000			-300,000
Accretion to convertible redeemable preferred shares redemption value		-22,870,000		-11,682,000	-11,188,000
Net (loss)/income		-9,323,000			-9,291,000			-32,000
Foreign currency translation adjustments, net of nil tax		102,000					102,000
Capital contribution from non-controlling interest		135,000						135,000
Balance at Dec. 31, 2012		-37,432,000	27,000		-37,664,000		102,000	103,000
Balance (in shares) at Dec. 31, 2012			42,740,000
Share-based compensation expense		329,000		329,000
Repurchase of ordinary shares		-4,457,000	-1,000		-4,456,000
Repurchase of ordinary shares (in shares)			-1,707,880
Deemed dividend to series A convertible redeemable preferred shares - repurchase of shares		-14,402,000		-329,000	-14,073,000
Deemed dividend to Li Meiping ordinary shares - repurchase of shares		-29,075,000			-29,075,000
Accretion to convertible redeemable preferred shares redemption value		-262,782,000			-262,782,000
Net (loss)/income		27,845,000			28,132,000			-287,000
Statutory reserves					-2,701,000	2,701,000
Foreign currency translation adjustments, net of nil tax		4,559,000					4,559,000
Capital contribution from non-controlling interest		236,000						236,000
Balance at Dec. 31, 2013		-315,179,000	26,000		-322,619,000	2,701,000	4,661,000	52,000
Balance (in shares) at Dec. 31, 2013			41,032,120
Share-based compensation expense		185,750,000		185,750,000
Accretion to convertible redeemable preferred shares redemption value		-1,054,890,000		-148,900,000	-905,990,000
Issuance of ordinary shares upon initial public offerings ("IPO"), net of issuance costs		887,733,000	26,000	887,707,000
Issuance of ordinary shares upon initial public offerings ("IPO"), net of issuance costs, shares			42,353,333
Conversion of preference share upon initial public offerings ("IPO")		1,536,175,000	55,000	1,536,120,000
Conversion of preference share upon initial public offerings ("IPO"), shares			90,527,300
Net (loss)/income	-2,692,000	-16,701,000			-16,875,000			174,000
Statutory reserves					-2,536,000	2,536,000
Foreign currency translation adjustments, net of nil tax	-2,475,000	-15,354,000					-15,354,000
Balance at Dec. 31, 2014	$194,619,000	1,207,534,000	107,000	2,460,677,000	-1,248,020,000	5,237,000	-10,693,000	226,000
Balance (in shares) at Dec. 31, 2014			173,912,753

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	CNY	CNY	CNY
Cash flows from operating activities
Net (loss)/income	($2,692,000)	-16,701,000	27,845,000	-9,323,000
Adjustments to reconcile net (loss)/income to net cash (used in)/provided by operating activities
Depreciation of property and equipment	650,000	4,035,000	1,788,000	428,000
Amortization of intangible assets	979,000	6,071,000	1,990,000	1,151,000
Loss on disposals of property and equipment			208,000	1,000
Share-based compensation	29,937,000	185,750,000	329,000	1,415,000
Impairment loss from cost method investment	488,000	3,029,000
Share of loss from equity method investment	113,000	697,000	170,000
Fair value change of preferred share warrant liability			514,000	564,000
Deferred income taxes, net	4,556,000	28,267,000	-1,262,000
Foreign exchange (loss)/gain and others	169,000	1,046,000	-266,000	63,000
Changes in operating assets and liabilities, net:
Accounts receivable	-20,572,000	-127,641,000	-71,848,000	-4,660,000
Amounts due from related parties	-2,614,000	-16,221,000	-26,000	16,000
Prepayments and other assets	-29,677,000	-184,136,000	-7,169,000	-164,000
Accounts payable	12,281,000	76,199,000	78,211,000	6,991,000
Accruals and other liabilities	3,254,000	20,196,000	18,875,000	-5,839,000
Deferred revenue	6,675,000	41,411,000
Amounts due to related parties			1,095,000	5,706,000
Income tax payable	-235,000	-1,458,000	7,239,000
Net cash (used in)/provided by operating activities	3,312,000	20,544,000	57,693,000	-3,651,000
Cash flows from investing activities
Purchase of property and equipment	-1,813,000	-11,252,000	-8,473,000	-2,035,000
Cash paid for investment in equity investees	-3,122,000	-19,369,000	-1,500,000
Cash paid for Investment in debt securities	-3,200,000	-19,852,000
Investment in short-term deposits	-645,000	-4,000,000
Purchase of intangibles	-20,008,000	-124,140,000	-2,520,000	-2,041,000
(Loan to)/Repayment from a related party			5,687,000	-5,687,000
Net cash used in investing activities	-28,788,000	-178,613,000	-6,806,000	-9,763,000
Cash flows from financing activities
Proceeds from borrowings	3,223,000	20,000,000
Proceeds from issuance of ordinary shares				34,000
Proceeds from initial public offering (net of underwriters' commissions of US$9,962,000)	147,961,000	918,039,000
Payments of offering costs	-3,890,000	-24,133,000
Repurchase of ordinary shares			-33,839,000
Proceeds from issuance of preferred shares			134,350,000	43,681,000
Preferred shares issuance costs			-6,961,000	-2,008,000
Proceeds from exercise of preferred share warrants			24,648,000
Repurchase of preferred shares			-17,672,000
Proceeds from capital contribution from non-controlling interest			236,000	135,000
Net cash provided by financing activities	147,294,000	913,906,000	100,762,000	41,842,000
Net increase in cash and cash equivalents	121,818,000	755,837,000	151,649,000	28,428,000
Cash and cash equivalents at the beginning of year	28,956,000	179,658,000	31,365,000	2,985,000
Effect of exchange loss on cash and cash equivalents	-914,000	-5,666,000	-3,356,000	-48,000
Cash and cash equivalents at end of the year	149,861,000	929,829,000	179,658,000	31,365,000
Supplemental disclosure of non-cash investing and financing activities
Accretion to convertible redeemable preferred shares redemption value	170,017,000	1,054,890,000	262,782,000	23,970,000
Repurchase of series A convertible redeemable preferred shares in form of payables			8,683,000
Acquisition of intangible assets in form of payables and not yet paid	3,260,000	20,229,000
Acquisition of investees in form of payables and not yet paid	1,612,000	10,000,000
Conversion of preference shares to ordinary shares	247,586,000	1,536,175,000
Initial public offering related cost in form of payables and not yet paid	$995,000	6,173,000

CONSOLIDATED_STATEMENTS_OF_CAS1

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) (USD $)	12 Months Ended
	Dec. 31, 2014
CONSOLIDATED STATEMENTS OF CASH FLOWS [Abstract]
Payment of commissions of IPO	$9,962,000

Organization_and_principal_act

Organization and principal activities

12 Months Ended

Dec. 31, 2014

Organization and principal activities [Abstract]

Organization and principal activities

1.1

Principal activities

iDreamSky Technology Limited (the “Company”) was incorporated in the Cayman Islands (“Cayman”) on February 23, 2012 as an exempted company with limited liability.

The Company, through its subsidiaries, and its variable interest entities (“VIEs”) (collectively, the “Group”) is principally engaged in the licensing and operating of single player mobile games and mobile online games (the “Listing Business”) in the People's Republic of China (the “PRC” or “China”).

1.2

Reorganization

Prior to the incorporation of the Company and the completion of the group reorganization (as explained below), the Group carried out its operation in the PRC since November 2009 through the following operating companies incorporated in the PRC:

•

Shenzhen Mengyu Technology Co, Ltd (深圳市梦域科技有限公司, “Shenzhen Mengyu” or “VIE 1”), which was incorporated on November 19, 2009. As of April 19, 2012, Mr. Chen Xiangyu (“Mr. Chen”) owned 100% equity interest of VIE 1.

•

Shenzhen Chuang Meng Tian Di Co., Ltd. (深圳市创梦天地科技有限公司, “Shenzhen iDreamSky” or “VIE 2”), which was incorporated on February 14, 2011. As of April 19, 2012, Mr. Chen owned 54.5%, Mr. Li Meiping (an angel investor, “Mr. Li”), through his wholly owned entity, Shenzhen Huaxiu Investment Limited, owned 25.5%, and Beijing Legend Star Investment Limited (another angel investor, “Legend Star”) owned 20% equity interest of VIE 2 respectively, and

•

Beijing Chuangmeng Wuxian Technology Co., Ltd. (北京市创梦无限科技有限公司, “Beijing Chuangmeng” or “VIE 3”) which was incorporated on January 31, 2012. As of April 19, 2012, Mr. Chen owned 88.7% and Mr. Li owned 11.3% equity interest in VIE 3, respectively.

VIE 1, VIE 2 and VIE 3 are collectively referred to as “PRC Operating Entities”. The PRC Operating Entities hold the necessary licenses and approvals to operate mobile game-related business in the PRC.

For the purpose of introduction of overseas investors and in preparation for a listing of the Company's shares on the overseas capital markets, the Group underwent a reorganization (the “Reorganization”) in 2012. Moreover, the Reorganization was necessary to comply with the PRC laws and regulations which prohibit or restrict foreign ownership of the companies where the PRC operating licenses are required.

Pursuant to the Reorganization conducted from February to May 2012, Mr. Chen, Mr. Li and Legend Star exchanged their respective equity interests in the PRC Operating Entities for (a) ordinary shares, (b) ordinary shares with preferential liquidation rights and (c) series A preferred shares of the Company. The exchange was conducted on a “1 for 1” basis and was solely based on their respective equity interest holding in VIE 2 because VIE 2 carried substantially all of the business and net assets of the Group while VIE 1 and VIE 3 were inactive or dormant and did not have significant net assets immediately before the Reorganization.

Except for the ordinary shares issued to Mr. Chen, the rights of the ordinary shares with preferential liquidation rights and the series A preferred shares issued by the Company are the same as those originally issued by VIE 2 to Mr. Li and Legend Star. This resulted in incremental rights being given to Mr. Li and Legend Star, which subsequently reassigned the subscription of shares to its related parties (“Legend II”) as noted below, and hence a transfer of value from Mr. Chen to those two parties which was accounted for as deemed dividend of US$0.1 million (Note 17 and 18). The shares held by Mr. Li and Legend II are accounted for as mezzanine equity.

Certain transactions between shareholders were also conducted in the same timeframe as the Reorganization. However, these shareholder transactions did not cause a change in control of the Company and the PRC Operating Entities immediately before and after the Reorganization and therefore the Reorganization was accounted for as a legal reorganization of entities under common control in a manner similar to a pooling-of-interests.

The Reorganization, together with certain shareholder transactions, were conducted in the following chronological order:

(i)

On February 23, 2012, the Company was incorporated in the Cayman as an exempted company with limited liability. The then authorized share capital of the Company was US$50,000, consisting of 500,000,000 ordinary shares of US$0.0001 each. The Company originally expected to issue 36,794,440 ordinary shares to Mr. Chen, 17,205,560 ordinary shares with preferential liquidation rights to Mr. Li and 13,500,000 series A preferred shares to Legend Star on the date of the Company's incorporation, representing 54.5%, 25.5% and 20% shareholding of the Company respectively. However, the issuance of the series A preferred shares to Legend Star was deferred to May 3, 2012 and the following shareholder transactions were also conducted on the date of the Company's incorporation.

•

Mr. Chen purchased 5,945,560 shares of the Company from Mr. Li for a cash consideration of US$900,000.

•

Mr. Chen transferred 2,976,000 shares of the Company to Jeffrey Lyndon Ko (“Mr. Ko”), who is a non-PRC resident and also a director and president of the Company who held the shares on behalf of Mr. Chen to facilitate the subsequent disposal of these shares to a third party.

As a result of the deferral of the issuance of series A preferred shares and the execution of the aforesaid shareholder transactions, on the date of the incorporation, the Company directly issued (a) 39,764,000 ordinary shares to Dream Data Services Limited (“Dream Data”), an entity wholly owned by Mr. Chen, (b) 2,976,000 ordinary shares to Dream Soft Services Limited, an entity wholly owned by Mr. Ko, and (c) 11,260,000 ordinary shares with preferential liquidation rights to Huaxiu Investment Limited, an entity wholly owned by Mr. Li.

(ii)

On March 6, 2012, iDreamSky Technology (HK) Limited (“iDreamSky HK”) was incorporated in Hong Kong as a wholly-owned subsidiary of the Company.

(iii)

On April 19, 2012, Chuang Meng Wu Xian (Beijing) Information Technology Co., Ltd. (“Chuang Meng Information” or “WFOE 1”) was established in the PRC as a wholly foreign owned enterprise of iDreamSky HK.

(iv)

On April 19, 2012, Chuangmeng Information, PRC Operating Entities and their then equity holders, except as noted below with respect to Legend Star, entered into a series of contractual arrangements (the “VIE Arrangements”), pursuant to which, Chuangmeng Information became the primary beneficiary and exercised effective control over the operational activates of the PRC Operating Entities. On April 19, 2012, Legend Star has effectively transferred its rights in VIE 2 to the Company through a shareholder agreement entered into between Mr. Chen, Mr. Li and Legend Star on January 10, 2012 and commenced the process to transfer its legal ownership in VIE 2 to Mr. Chen, as the proxy shareholder for WFOE 1, in return for RMB6.0 million. Accordingly, the PRC Operating Entities became the VIEs of Chuangmeng Information on that date. Further details of the VIE Arrangements are set out in Note 1.6 below.

(v)

On May 3, 2012, the Company issued 13,500,000 series A preferred shares (Note 18) to Legend II in return for RMB6.0 million.

(vi)

On July 29, 2013, the transfer of the 20% legal ownership in VIE 2 from Legend Star to Mr. Chen was completed.

Upon the completion of the Reorganization but before the issuance of series B preferred shares (also on May 3, 2012), the Company became the holding company of the Group, and Mr. Chen owned 63.32% equity interest (including the 3.2% held by Mr. Ko), Mr. Li owned 16.68% equity interest and Legend II owned 20% equity interest in the Company.

1.3

Initial public offering

The Company completed its initial public offering (“IPO”) on August 7, 2014 on the NASDAQ Global Select Market and the underwriters subsequently exercised their over-allotment option on August 12, 2014. The Company issued and sold a total of 8,855,000 American Depositary Shares (“ADSs”) in these transactions, representing 35,420,000 Class A ordinary shares. Each ADS represents four Class A ordinary shares. Concurrently with completion of the IPO, the Company issued and sold a total of 6,933,333 Class A ordinary shares through concurrent private placements, which number of shares has been calculated based on an IPO price of US$15.00 per ADS. The net proceeds received by the Company, after deducting commissions, amounted to approximately RMB918,039,000.

1.4

Share split

1.5

On July 1, 2014, the Company effected a share split. Each of ordinary shares and preferred shares of the Company was subdivided into 10 shares at a par value of US$0.0001 each. All shares and per share amounts presented in these consolidated financial statements and notes have been revised on a retroactive basis to reflect the effect of the share split. The par value per ordinary share has been retroactively revised as if it had been adjusted in proportion to the share split.

The details of the subsidiaries, VIEs and VIE's subsidiaries as of December 31, 2014 are set out below:

Company Name

Place and date of

% of direct or

Principal activities

incorporation

indirect

and place of operation

economic

ownership

Subsidiaries

iDreamSky HK

Hong Kong/March 6, 2012

100

Investment holding/Hong Kong

IDS Investment Holdings Limited

BVI/September 1, 2014

100

Investment holding/BVI

IDS01 Holdings Limited

BVI/June 26, 2014

100

Investment holding/BVI

IDS02 Holdings Limited

BVI/September 10, 2014

100

Investment holding/BVI

IDS03 Holdings Limited

BVI/September 10, 2014

100

Investment holding/BVI

IDS04 Holdings Limited

BVI/September 10, 2014

100

Investment holding/BVI

IDS05 Holdings Limited

BVI/September 10, 2014

100

Investment holding/BVI

iSkytouch Holdings Limited

BVI/November 24, 2014

83.3

Investment holding/BVI

Chuangmeng Information (the “WFOE 1”)

PRC/April 19, 2012

100

Development of computer

software and provision of

information technology

services/PRC

Qianhai Chuangyi Shikong Technology (Shenzhen) Co., Ltd. (the “WFOE 2”)

PRC/October 17, 2014

100

Development of computer

software and provision of

information technology

services/PRC

VIEs and their subsidiaries

Shenzhen Mengyu

PRC/November 19, 2009

100

Mobile game publishing /PRC

Shenzhen iDreamSky

PRC/February 14, 2011

100

Mobile game publishing /PRC

Beijing Chuangmeng

PRC/January 31, 2012

100

Mobile game publishing /PRC

Shenzhen Yiyou Technology Co., Ltd. (“Yiyou”), a non-wholly-owned subsidiary of Shenzhen iDreamSky

PRC/November 23, 2012

86.5

Game developments/PRC

Shenzhen Zhuoyou Technology Co., Ltd. (“Zhuoyou”), a non-wholly-owned subsidiary of Shenzhen iDreamSky

PRC/December 11, 2013

90.9

Game developments/PRC

Company Name

Place and date of

% of direct or

Principal activities

incorporation

indirect

and place of operation

economic

ownership

VIEs and their subsidiaries

Nanjing Zhuochuang Huyu Information Technology Co., Ltd (“Zhuochuang”), a wholly-owned subsidiary of Shenzhen Mengyu

PRC/March 27, 2014

100

Mobile game publishing/PRC

Shenzhen Lefeng Huyu Technology Co., Ltd (“Lefeng”), a wholly-owned subsidiary of Shenzhen Mengyu

PRC/November 06, 2014

100

Game developments/PRC

Shenzhen Haoyiwan Technology Co., Ltd (“Haoyiwan”), a wholly-owned subsidiary of Lefeng

PRC/December 04, 2014

100

Game developments/PRC

ShenZhen Chenhai Star Technology Co., Ltd (“Chenhai”), a wholly-owned subsidiary of Shenzhen iDreamSky

PRC/December 17, 2014

100

Game developments/PRC

1.6

Variable Interest Entities

To comply with PRC laws and regulations that prohibit or restrict foreign ownership of companies that provide mobile games services, the Group conducts substantially all of its operations through the PRC Operating Entities, which hold the required licenses and approvals to provide such services in the PRC. WFOE 1 entered into VIE Arrangements with respective entities in the PRC Operating Entities and their legal shareholders. Through the VIE Arrangements, the Company, through the WFOE 1, has the ability to:

•

exercise effective control over the PRC Operating Entities;

•

receive substantially all of the economic benefits and residual returns, and absorb substantially all the risks and expected losses from the PRC Operating Entities as if it were their sole shareholder; and

•

have an exclusive option to purchase all of the equity interests in the PRC Operating Entities.

Management evaluated the relationships between the Company and the WFOE 1 and the PRC Operating Entities and concluded that the WFOE 1 is the primary beneficiary of the PRC Operating Entities in accordance with Generally Accepted Accounting Principles in the United States (“U.S. GAAP”). As a result, the results of operations, assets and liabilities of the PRC Operating Entities (hereafter referred to as the “VIEs”) have been included in the Company's consolidated financial statements.

The following is a summary of the VIE Arrangements:

Exclusive Business Cooperation Agreement

Under the exclusive business cooperation agreement between the WFOE 1 and the VIEs, the WFOE 1 has the exclusive right to provide to the VIEs technical support, business support and related consulting services related to the VIEs' principal business. The WFOE 1 owns the exclusive intellectual property rights created as a result of the performance of this agreement. The VIEs are required to pay 100% of their net income to the WFOE 1, which will be paid upon request by the WFOE 1. The term of this agreement is 10 years and can be extended with WFOE 1's written confirmation prior to the expiration date. The WFOE 1 is entitled to terminate the agreement at any time by providing 30 days' prior written notice to the VIEs.

Equity Interest Pledge Agreement

Pursuant to an equity interest pledge agreement entered into between the WFOE 1, the VIEs and their shareholders (the “Equity Interest Pledge Agreement”), the shareholders of the VIEs have pledged all of their equity interests in the VIEs to the WFOE 1 as security for performance by VIEs and their shareholders under the exclusive business cooperation agreement, exclusive option agreement, and power of attorney. The VIEs' shareholders agree that they shall not transfer any of the equity interests, place or permit the existence of any security interest or other encumbrance on the equity interests or any portion thereof, without the prior written consent of the WFOE 1. The WFOE 1 is entitled to assign any or all of its rights and obligations under the equity pledge agreement at any time. During the term of the pledge, the WFOE 1 is entitled to receive all dividends distributed by the VIEs. If the VIEs and their shareholders breach their contractual obligations under those agreements, the WFOE 1, as the pledgee, will be entitled to certain rights, including exercising the right to enforce the pledged equity interests. Upon the fulfilment of all contract obligations by the VIEs and their shareholders, the WFOE 1 shall release the pledged equity interests under this agreement upon the VIEs' shareholders' request.

Exclusive Option Agreement

Pursuant to the Equity Interest Pledge Agreement, shareholders of the VIEs have granted the WFOE 1 or its assignees an irrevocable and exclusive right to purchase, to the extent permitted under PRC law, once or at multiple times at any time in part or in whole of their equity interests in the VIEs. Without the WFOE 1's prior written consent, the VIEs and their shareholders shall not sell, transfer, mortgage or dispose of any assets or legal or beneficial interest in the business or revenue of the VIEs, or allow the encumbrance of any security interest. The purchase price of the optioned interests shall be RMB10.00 or adjusted based on appraisal result if an appraisal is required by the laws of China at the time when the WFOE 1 exercises the option. The term of this agreement is 10 years and may be renewed at the WFOE 1's discretion.

Power of Attorney

Pursuant to an irrevocable power of attorney executed by each shareholder of the VIEs, each such shareholder has appointed the WFOE 1 as its exclusive agent and attorney to exercise such shareholders' rights in the VIEs, including, without limitation to: (1) attending shareholders' meeting of the VIEs; (2) exercising all the shareholders' right and voting right, including but not limited to the sale or transfer or pledge or disposition of the VIEs' shareholders' equity interests in the VIEs in part or in whole; and (3) designating and appointing on behalf of the VIEs' shareholders the legal representative, the directors, supervisor, the chief executive officer and other senior management members of the VIEs. This power of attorney shall be irrevocable and continuously valid.

Risks in relation to the VIE structure

It is possible that the Group's operation of certain of its operations and businesses through VIEs could be found by PRC authorities to be in violation of PRC law and regulations prohibiting or restricting foreign ownership of companies that engage in such operations and businesses. While the Group's management considers the possibility of such a finding by PRC regulatory authorities under current law and regulations to be remote, on January 19, 2015, the Ministry of Commerce of the PRC, or (the “MOFCOM”) released on its website for public comment a proposed PRC law (the “Draft FIE Law”) that appears to include VIEs within the scope of entities that could be considered to be foreign invested enterprises (or “FIEs”) that would be subject to restrictions under existing PRC law on foreign investment in certain categories of industry. Specifically, the Draft FIE Law introduces the concept of “actual control” for determining whether an entity is considered to be an FIE. In addition to control through direct or indirect ownership or equity, the Draft FIE Law includes control through contractual arrangements within the definition of “actual control.” If the Draft FIE Law is passed by the People's Congress of the PRC and goes into effect in its current form, these provisions regarding control through contractual arrangements could be construed to reach the Group's VIE arrangements, and as a result the Group's VIEs could become explicitly subject to the current restrictions on foreign investment in certain categories of industry. The Draft FIE Law includes provisions that would exempt from the definition of foreign invested enterprises entities where the ultimate controlling shareholders are either entities organized under PRC law or individuals who are PRC citizens. The Draft FIE Law does not make clear how “control” would be determined for such purpose, and is silent as to what type of enforcement action might be taken against existing VIEs that operate in restricted industries and are not controlled by entities organized under PRC law or individuals who are PRC citizens. If a finding were made by PRC authorities, under existing law and regulations or under the Draft FIE Law if it becomes effective, that the Group's operation of certain of its operations and businesses through VIEs, regulatory authorities with jurisdiction over the licensing and operation of such operations and businesses would have broad discretion in dealing with such a violation, including levying fines, confiscating the Group's income, revoking the business or operating licenses of the affected businesses, requiring the Group to restructure its ownership structure or operations, or requiring the Group to discontinue all or any portion of its operations. Any of these actions could cause significant disruption to the Group's business operations, and have a severe adverse impact on the Group's cash flows, financial position and operating performance.

In addition, it is possible that the contracts among the Group, the Group's VIEs and shareholders of its VIEs would not be enforceable in China if PRC government authorities or courts were to find that such contracts contravene PRC law and regulations or are otherwise not enforceable for public policy reasons. In the event that the Group was unable to enforce these contractual arrangements, the Group would not be able to exert effective control over the affected VIEs. Consequently, such VIE's results of operations, assets and liabilities would not be included in the Group's consolidated financial statements. If such were the case, the Group's cash flows, financial position and operating performance would be severely adversely affected. The Group's contractual arrangements with respect to its consolidated VIEs are approved and in place. The Group's management believes that such contracts are enforceable, and considers the possibility remote that PRC regulatory authorities with jurisdiction over the Group's operations and contractual relationships would find the contracts to be unenforceable.

As stated above, the VIEs hold assets that are important to the operation of the Group's business, including licenses, related domain names and trademarks. If the VIEs fall into bankruptcy and all or part of its assets become subject to liens or rights of third-party creditors, the Group may be unable to conduct its business activities in China, which could have a material adverse effect on the Group's future financial position, results of operations or cash flows.

However, the Group considers this is a normal business risk many companies are facing. The Group will continue to closely monitor the financial conditions of the VIEs. The VIEs and their subsidiaries' assets comprise both recognized and unrecognized revenue-producing assets. The recognized revenue-producing assets include intangible assets, purchased property and equipment. The balances of these assets held by the VIEs and their subsidiaries are included in ‘‘property and equipment, net'' and ‘‘intangible assets, net'' in the consolidated balance sheet and specifically in the VIE table on the following page. The unrecognized revenue-producing assets mainly consist of licenses, domain names and trademarks which are not recorded in the financial statements as they didn't meet the recognition criteria set in ASC 350-30-25. The licenses stated above primarily consist of licenses that grant the VIEs and their subsidiaries the right to operate mobile game-related business in the PRC.

The following consolidated financial information of the Group's VIEs and their subsidiaries as of December 31, 2013 and 2014 have been included in the accompanying consolidated financial statements:

As of December 31,

2013

2014

RMB ‘000

Assets

Current assets

Cash and cash equivalents

70,759

56,324

Accounts receivable

76,900

204,818

Amounts due from related parties

16,277

Prepayments and other current assets

7,018

178,955

Deferred tax assets

1,262

—

Total current assets

155,995

456,374

Non-current assets

Investments in equity investees

1,330

11,498

Prepayments and other non-current assets

1,630

4,062

Property and equipment, net

8,512

15,888

Intangible assets, net

2,040

82,513

Total non-current assets

13,512

113,961

Total assets

169,507

570,335

Current liabilities

Short-term bank loans

—

(20,000

)

Deferred revenue

—

(41,411

)

Accounts payable

(75,300

)

(163,072

)

Accruals and other current liabilities

(9,038

)

(40,897

)

Amounts due to related parties

(196

)

(10,000

)

Amounts due to other subsidiaries in the Group

(97,126

)

(121,417

)

Total current liabilities

(181,660

)

(396,797

)

Total liabilities

(181,660

)

(396,797

)

Net (liabilities)/assets

(12,153

)

173,538

Years ended December 31,

2012

2013

2014

RMB ‘000

Revenues

19,378

246,508

984,026

Net (loss)/ income

(5,673

)

(872

)

4,011

Net cash provided by operating activities

14,670

71,758

59,165

Net cash used in investing activities

(4,076

)

(11,963

)

(93,600

)

Net cash (used in)/provided by financing activities

(1,873

)

(743

)

20,000

In accordance with the VIE Arrangements, the Company has power to direct activities of the VIEs, and can have assets transferred out of the VIEs. Therefore the Company considers that there is no asset of the VIEs and their subsidiaries can be used only to settle their obligations. As the consolidated VIEs were incorporated as limited liability companies under the Company Law of the PRC, the creditors do not have recourse to the general credit of the Company for all the liabilities of the VIEs and their subsidiaries.

The Group believes that the VIE Arrangement entered into between the WFOE 1, the VIEs and their shareholders are in compliance with PRC law and are legally enforceable. The shareholders of the VIEs are also shareholders of the Company and therefore have no current interest in seeking to act contrary to the VIE Arrangement. However, uncertainties in the PRC legal system could limit the Company's ability to enforce the VIE Arrangements and if the shareholders of VIEs were to reduce their interests in the Company, their interests may diverge from that of the Company and that may potentially increase the risk that they would seek to act contrary to the contractual terms.

The Company's ability to control the VIEs also depends on the power of attorney the WFOE 1 has to vote on all matters requiring shareholders' approval at the VIEs' level. As noted above, the Company believes this power of attorney is legally enforceable but may not be as effective as direct equity ownership.

In addition, if the legal structure and the VIE Arrangements were found to be in violation of any existing PRC laws and regulations, the PRC government could:

•

revoke the Group's business and operating licenses;

•

require the Group to discontinue or to restrict its operations;

•

restrict the Group's right to collect revenues;

•

block the Group's websites;

•

require the Group to restructure the operations in such a way as to compel the Group to establish a new enterprise, re-apply for the necessary licenses or relocate the Group's businesses, staff and assets; and/or

•

impose additional conditions or requirements pursuant to which the Group may not be able to comply; or take other regulatory or enforcement actions against the Group that could be harmful to the Group's business.

The imposition of any of these penalties may result in a material and adverse effect on the Group's ability to conduct the Group's business. In addition, if the imposition of any of these penalties causes the Group to lose the right to direct the activities of the VIEs (through its equity interests in their subsidiaries) or the right to receive their economic benefits, the Group would no longer be able to consolidate the VIEs and their subsidiaries. In the opinion of management, the likelihood of loss in respect of the Group's current ownership structure or the VIE Arrangements with its VIEs is remote.

There is no VIE where the Company or its subsidiary has variable interest but is not the primary beneficiary.

Currently there is no contractual arrangement that could require the Company to provide additional financial support to the VIEs. As the Company is conducting its business through the VIEs, the Company will, if needed, provide such support on a discretional basis in the future, which could expose the Company to a loss.

Summary_of_significant_account

Summary of significant accounting policies	12 Months Ended
	Dec. 31, 2014
Summary of significant accounting policies [Abstract]
Summary of significant accounting policies	2	Summary of significant accounting policies

	2.1	Basis of presentation

	The Group's consolidated financial statements have been prepared in accordance with the accounting principles generally accepted in the United State of America (“U.S. GAAP”).


	2.2	Consolidation

	The Group's consolidated financial statements include the financial statements of the Company, its subsidiaries and its VIEs for which the Company or its subsidiary is the primary beneficiary. All transactions and balances between the Company, its subsidiaries and its VIEs have been eliminated upon consolidation.

	The Reorganization, as described in Note 1, has been accounted for at historical cost on the basis of the Reorganization is of entities under common control and is merely a recapitalization of the Listing Business engaged and does not result in any changes in business substance, management nor the ultimate controlling shareholder of the Listing Business engaged, before and after the Reorganization. The assets and liabilities of the VIEs are consolidated in the Company's financial statements at carryover basis. The accompanying consolidated statements of operations and comprehensive loss and consolidated statements of cash flows include the results of operations and cash flows of the Group as if the current group structure had been in existence throughout the years ended December 31, 2012, 2013 and 2014, or since their respective dates of incorporation, whichever is the shorter. The accompanying consolidated balance sheets as of December 31, 2013 have been prepared to present the financial position of the Group as if the current group structure had been in existence as of that date.



	A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to appoint or remove the majority of the members of the board of directors; or to cast a majority of votes at the meeting of directors; or has the power to govern the financial and operating policies of the investee under a statute or agreement between the shareholders or equity holders.

	A VIE is an entity in which the Company, or its subsidiary, through contractual agreements, bears the risks of, and enjoys the rewards normally associated with the ownership of the entity, and therefore the Company or its subsidiary is the primary beneficiary of the entity. In determining whether the Company or its subsidiaries are the primary beneficiary, the Company considered whether it has the power to direct activities that are significant to the VIE's economic performance, and also the Company's obligation to absorb losses of the VIE or the right to receive benefits from the VIEs.

	The WFOE 1 and ultimately the Company holds all the variable interests of the VIEs and has been determined to be the primary beneficiary of the VIEs.


	2.3	Use of estimates

	The preparation of the Company's consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from such estimates. The Company believes that, the estimation of (1) the revenue not yet been confirmed from mobile carriers; (2) deferred revenue; (3) income taxes; (4) determination of share-based compensation; (5) measurement of redemption value of redeemable preferred shares; (6) impairment assessment of long-lived assets; (7) impairment assessment of intangible assets and (8) fair value assessment of available-for-sale securities, represent critical accounting policies that reflect more significant judgments and estimates used in the preparation of its consolidated financial statements.

	Management bases the estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results could differ from these estimates.


	2.4	Foreign currency translations

	The Group uses Renminbi (“RMB”) as its reporting currency. The functional currencies of the Company and its subsidiaries incorporated in Hong Kong are United States dollar (“US$”) and the Hong Kong dollar (“HK$”), respectively, while the functional currency of the other entities and VIEs and their subsidiaries in the Group is RMB, which is their respective local currency. In the consolidated financial statements, the financial information of the Company and its subsidiaries, which use the US$ or HK$ as their functional currency, have been translated into RMB. Assets and liabilities are translated at the exchange rates on the balance sheet date, equity amounts are translated at historical exchange rates, while revenues, expenses, gains, and losses are translated using the average exchange rate for the period. Translation adjustments arising from these are reported as other comprehensive income or loss in the statement of operations and comprehensive (loss)/income.

	Foreign currency transactions denominated in currencies other than the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are remeasured at the applicable rates of exchange in effect at that date. Foreign exchange gains and losses resulting from the settlement of such transactions and from re-measurement at year-end are recognized in foreign currency exchange gains/losses, net in the consolidated statement of operations and comprehensive (loss)/income.


	2.5	Convenience translation

	Translations of amounts from RMB into US$ for the convenience of the reader were calculated at the noon buying rate of US$1.00 =MB6.2046 on December 31, 2014 as set forth in the H.10 statistical release of the U.S. Federal Reserve Board. No representation is made that the RMB amounts could have been, or could be, converted into US$ at such rate.


	2.6	Fair value of financial instruments

	Accounting guidance defines fair value as 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 Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.

	Accounting guidance establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Accounting guidance establishes three levels of inputs that may be used to measure fair value:

	Level 1—Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets

	Level 2—Include other inputs that are directly or indirectly observable in the marketplace

	Level 3—Unobservable inputs which are supported by little or no market activity

	Accounting guidance also describes three main approaches to measuring the fair value of assets and liabilities: (1) market approach; (2) income approach and (3) cost approach. The market approach uses prices and other relevant information generated from market transactions involving identical or comparable assets or liabilities. The income approach uses valuation techniques to convert future amounts to a single present value amount. The measurement is based on the value indicated by current market expectations about those future amounts. The cost approach is based on the amount that would currently be required to replace an asset.

	The Group's financial instruments mainly include cash and cash equivalents, short-term deposits, accounts receivable, amounts due from related parties, accounts payable, deferred revenue, amounts due to related parties, accruals and other current liabilities, short-term bank loans, which the carrying values approximate their fair values. Available-for-sale securities and preferred share warrant liability are stated at fair value at each balance sheet date.


	2.7	Cash and cash equivalents

	Cash and cash equivalents represent cash on hand, demand deposits and highly liquid investments placed with banks, which are unrestricted as to withdrawal or use, and which have original maturities of three months or less and are readily convertible to known amounts of cash.


	2.8	Short-term deposits

Short-term deposits represent time deposits placed with banks with original maturities of more than three months but less than one year. Interest earned is recorded as interest income in the consolidated statements of operations during the periods presented.




2.9	Deferred revenue and deferred cost

Deferred revenue primarily consists of the unamortized revenue from sales of game tokens for casual games, and unamortized revenue from sales of virtual items for online game, where there is still an implied obligation to be provided by the Company and will be recognized as revenue when all of the revenue recognition criteria are met.

Deferred cost is directly related to deferred revenue, primarily consists of the unamortized payment cost, distribution cost and content provider cost.

2.1	Accounts receivable

Accounts receivable are presented net of allowance for doubtful accounts. The Group uses specific identification in providing for bad debts when facts and circumstances indicate that collection is doubtful and a loss is probable and estimable. If the financial conditions of its customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowance may be required. As of December 31, 2013 and 2014 the Group did not have any allowance for doubtful accounts, nor had it recognized any provisions for bad debt for the years then ended.


2.11	Investments in equity investees

Equity investments represent the Company's investments in privately held companies. The Company applies the equity method to account for an equity investment, in common stock or in-substance common stock, according to ASC 323 “Investment — Equity Method and Joint Ventures”, over which it has significant influence but does not own a majority equity interest or otherwise control.

An investment in in-substance common stock is an investment in an entity that has risk and reward characteristics that are substantially similar to that entity's common stock. The Company considers subordination, risks and rewards of ownership and obligation to transfer value when determining whether an investment in an entity is substantially similar to an investment in that entity's common stock.

For other equity investments that are not considered as debt securities or equity securities that have readily determinable fair values and over which the Company neither has significant influence nor control through investment in common stock or in-substance common stock, the cost method is used.

Under the equity method, the Company's share of the post-acquisition profits or losses of the equity investee is recognized in the consolidated income statements and its share of post-acquisition movements in accumulated other comprehensive income is recognized in shareholders' equity. The excess of the carrying amount of the investment over the underlying equity in net assets of the equity investee represents goodwill and intangible assets acquired.

When the Company's share of losses in the equity investee equals or exceeds its interest in the equity investee, the Company does not recognize further losses, unless the Company has incurred obligations or made payments or guarantees on behalf of the equity investee.

Under the cost method, the Company carries the investment at cost and recognizes income to the extent of dividends received from the distribution of the equity investee's post-acquisition profits.

The Company continually reviews its investments in equity investees to determine whether a decline in fair value below the carrying value is other than temporary. The primary factors the Company considers in its determination are the length of time that the fair value of the investment is below the Company's carrying value; the financial condition, operating performance and the prospects of the equity investee;

and other company specific information such as recent financing rounds. If the decline in fair value is deemed to be other than temporary, the carrying value of the equity investee is written down to fair value. Impairment loss from cost method investment of RMB3,029,000 was recorded in the consolidated income statements for the year ended December 31, 2014.


2.12	Available-for-sale securities

We apply ASC 320 “Investments—Debt and Equity Securities,” to which requires that debt and equity securities be classified into one of three categories and accounted for as follows: (1) those “held to maturity” are reported at amortized cost; (2) “trading securities” with unrealized holding gains and losses are included in earnings; and (3) debt and equity securities not classified as held to maturity or as trading securities are classified as “available for sale” and reported at fair value. Unrealized gains and losses on available for sale securities are excluded from earnings and reported as accumulated other comprehensive (loss)/income, net of tax.

The assessment of the fair values for the investment classified as “available for sale” required significant estimates, which includes estimating the future cash flows, determining appropriate discount rates and other assumptions. Changes in these assumptions and estimates could materially affect the respective fair value of these investments. We monitor our investments for other-than-temporary impairment by considering factors including, but not limited to, current economic and market conditions, the operating performance of the companies including current earnings trends and other company-specific information.

Impairment loss judged to be other than temporary, if any, are recognized in the consolidated income statements.

FASB Statement No. 115 requires company to assess their available-for-sale securities each reporting period to determine whether declines in fair value below book value are to be considered other than temporary.

If impairment is considered other than temporary, the holder must write down the cost basis of the impaired security to fair value. The amount of the write-down is included in earnings as a realized loss, and a new cost basis is established for the security. Any subsequent recovery in fair value is not recognized in earnings until the security is sold.

FASB Statement No. 115 and its amendments provide a three-step process for determining whether impairment should be considered other than temporary.

• Determine whether the investment is impaired. An investment is impaired if its fair value is less than its amortized cost basis (book value). The cost basis of an investment includes adjustments made for accretion, amortization, other impairments and hedging. Entities should make this assessment at the individual security level each reporting period.

• Evaluate whether the impairment is other than temporary. Entities must evaluate impairment based on specific factors including the nature and extent of the decrease in fair value of the security below cost.

• If the impairment is other than temporary, recognize an impairment loss equal to the difference between the investment's cost and its fair value. The amount of the write-down is the difference between amortized cost and the fair value of the investment on the balance sheet date. When impairment is recognized, the fair value of the impaired security becomes the new cost basis of the investment, and subsequent recoveries in fair value are not recognized in earnings until the security is sold or matures.

An impairment loss on the available-for-sale securities is recognized in our consolidated statements of comprehensive income when the decline in value is determined to be other-than-temporary.
The Company has classified its investment in convertible redeemable preferred shares in WeCasting Inc. as available-for-sale debt securities in accordance with ASC 320-10.


2.13	Property and equipment

Property and equipment are stated at historical cost less accumulated depreciation and impairment loss, if any. Depreciation is calculated using the straight-line method over their estimated useful lives. Residual rate is determined based on the economic value of the equipment at the end of the estimated useful lives as a percentage of the original cost.




		Estimated useful lives
Servers, computers and equipment			3 years
Furniture, fixtures and office equipment			3 years
Motor vehicles			5 years
Leasehold improvements			Shorter of lease term or 5 years

Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of property and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the consolidated statements of operations and comprehensive loss.


2.14	Intangible assets

Intangible assets mainly consist of game licenses and capitalized development costs for internally generated software. Identifiable intangible assets are carried at acquisition cost less accumulated amortization and impairment loss, if any. Finite-lived intangible assets are tested for impairment if impairment indicators arise. Amortization of finite-lived intangible assets is computed using the straight-line method over the following estimated useful lives or the term of the relevant agreement, which are as follows:




		Estimated useful lives

Game licenses			1-3 years
Software licenses			2-3 years
Capitalized development costs for internally generated software			1-2 years

The Group capitalized qualified costs as internally generated software pursuant to ASC 350-40, Internal Use Software. Internal and external costs incurred during the preliminary project stage are expensed as incurred. The Group capitalizes costs relating to certain activities of developing and obtaining internally generated software that occur during the application development stage, such as external direct costs of materials and services consumed in developing or obtaining the software and costs for employees who are directly associated with and who devote time to the software project (to the extent of the time spent directly on the project). Maintenance costs related to the software are expensed as incurred. The Group does not license its internally generated software to any third parties.



2.15	Prepaid or guaranteed royalty fees

The Group's royalty expenses consist of fees that it pays to mobile game developers. Royalty-based obligations are either paid in advance and deferred on the balance sheet as prepaid royalties or accrued as subsequently paid. These royalty-based obligations are expensed to cost of revenues (where the Group is a principal) or offset against the revenues (where the Group is an agent) at the greater of the revenues derived from the relevant games multiplied by the applicable contractual rate or an effective royalty rate based on expected net product sales. Advanced licenses payments that are not recoupable against future royalties are capitalized as intangible assets and amortized over the lesser of the estimated life of the games or the term of the licenses agreement.

The Group's contracts with certain licensors include minimum guaranteed royalty payments. When no significant performance obligation of the game licensor remains, the Company initially records each of these guarantees as an asset and as a liability at the contractual amount. The Company believes that the contractual amount represents the fair value of the liability. When significant performance remains with the game licensor, the Company records advance minimum royalty payments as an asset when actually paid on when a liability has been incurred, rather than upon execution of the contract. The Company classifies minimum royalty payment obligations as current liabilities to the extent they are contractually due within the next twelve months.

At each balance sheet date, the Company evaluates the recoverability of deferred royalties as well as any unrecognized guarantees not yet paid to determine amounts that it deems unlikely to be realized through revenues generated from the games. The Company uses estimates of revenues, cash flows and net margins to evaluate the future realization of prepaid royalties and guarantees. This evaluation considers multiple factors, including the term of the agreement, forecasted demand, game life cycle status, game development plans, and current and anticipated game revenue levels, as well as other qualitative factors such as the success of similar games. To the extent that this evaluation indicates that the remaining prepaid and guaranteed royalty payments are not recoverable, the Company records an impairment charge to cost of revenues in the period that impairment is indicated.


2.16	Impairment of long-lived assets and intangible assets

For long-lived assets including amortizable intangible assets, the Group evaluates for impairment whenever events or changes (triggering events) indicate that the carrying amount of an asset may no longer be recoverable. The Group assesses the recoverability of the long-lived assets by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to receive from use of the assets and their eventual disposition. Such assets are considered to be impaired if the sum of the expected undiscounted cash flows is less than the carrying amount of the assets. The impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets.


2.17	Operating leases

Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under an operating lease are charged to the consolidated statements of operations and comprehensive loss on a straight-line basis over the period of the lease.


2.18	Revenue recognition

Game publishing service revenue

The Group is a publisher of mobile games developed by third party game developers or its own. The Group licenses mobile games from game developers and earns game publishing service revenue by making a localized version of the licensed games and publishing them to the game players through distribution channels, including various mobile application stores and software websites (collectively referred to as “distribution channels”), including the Group's websites. Through the distribution channels, game players can download the mobile games to their mobile devices. The mobile games licensed by the Group include casual mobile games (also known as "single player offline mobile games") and mid- and hardcore mobile games (also known as "multi-player online mobile games") which are operated under a free-to-play model whereby game players can download the games free of charge and are charged for the purchase of in-game virtual items via payment channels, such as various mobile carriers and third-party internet payment systems (collectively referred to as “payment channels”).

a. Casual mobile games

For casual mobile games, game players play the games on their own. Upon the completion of download and installation of the games to the game players' mobile device, all functionalities of the games have been fully delivered to the devices. Players can then play the games on their device without real time connection to the Internet. At game players' discretion, in-game virtual items may be purchased to enhance game players' game experience. The fulfillment of in-game purchase requires connection to the mobile carriers' network or Internet connection to the servers of payment channels at the time of purchase. Once the game players confirm their purchase requests, the payment channels send an “unlock code” to the device of the game players and then the purchased virtual items are automatically unlocked in the downloaded game. Therefore, future play and use of the purchased features do not require ongoing online connectivity or involvement of the Group and game servers are not necessary for game players to play the game or utilize the purchased in-game features or items. The Group does not have a practice or history of replacing lost games or data of offline mobile games for game players.

b. Mid- and hardcore mobile games

For mid- and hardcore mobile games, game players interact with other online players to collaborate or to compete among themselves to complete certain tasks of the games within a virtual social environment. Playing of the online mobile games requires real time internet connection to game servers, where all in-game user information is stored, including game playing contents and player's in-game purchase data. The game application downloaded on game players' device is similar to a portal to access the online game servers which are hosted by the game developers. Game players may purchase in-game virtual items or features via the payment channels to enhance their game-playing experience similar to offline mobile games.



(i) Principal Agent Consideration

a. Third party licensed mobile games

Proceeds earned from selling in-game virtual items, in both of the licensed casual and mid- and hardcore mobile games, are shared between the Group and the game developers, with the amount paid to the developers generally calculated based on amounts paid by players, after deducting the fees paid to the payment channels and the distribution channels including the credit allowable for deduction for games that were downloaded through the Group's owned platforms, multiplied by a predetermined percentage for each game.

In accordance with ASC 605-45, Revenue Recognition: Principal Agent Considerations, the Group evaluates agreements with the game developers, distribution channels and payment channels in order to determine whether or not the Group acts as the principal or as an agent in the arrangement with each party respectively, which it considers in determining if relevant revenues should be reported gross or net of the pre-determined amount of the proceeds shared with the other parties.

The determination of whether to record the revenues gross or net is based on an assessment of various factors, including but not limited to whether the Group (i) is the primary obligor in the arrangement; (ii) has general inventory risk; (iii) changes the product or performs part of the services; (iv) has latitude in establishing the selling price; (v) has involvement in the determination of product and service specifications. The assessment is performed for all of the Group's licensed mobile games, including offline and online mobile games.

With respect to the Group's game licenses arrangements entered into during the years ended December 31, 2012, 2013 and 2014, the Group considered that the (i) developers are responsible for providing the game product desired by the game players; (ii) the costs incurred by the developers to develop the games are more than the licensing costs and game localizations costs incurred by the Group; (iii) the hosting and maintenance of game servers for running the online mobile games is the responsibility of the developers, (iv and v) the developers have the right to review and approve the pricing of in-game virtual items and the specification, modification or update of the game made by the Group. The Group's responsibilities are publishing, providing payment solution and market promotion service, and thus the Group views the game developers to be its customers and considers itself as the agent of the game developers in the arrangements with game players. Accordingly, the Group records the game publishing service revenue from these licensed games, net of amounts paid to the game developers.

As the Group is responsible for identifying, contracting with and maintaining the relationships of the distribution and payment channels, commission fees paid to the distribution channels and payment channels are included in cost of revenues and presented on a gross basis. The Group considers it is the primary obligor to the game developers for the reasons identified above as it has been given latitude by the game developers in selecting distribution and payment channels for its service to the game developers.



With respect to certain of the Group's game license arrangements entered into during the year ended December 31, 2014, there are new game license arrangements under which the Group takes primary responsibilities of game operation, including determining distribution and payment channels, providing customer services, hosting game servers, if needed, and controlling game and services specifications and pricing. Under this type of game license arrangement, the Group considered itself as a principal in these arrangements. Accordingly, the Group records the mobile games revenues from these third party licensed games on a gross basis. Commission fees paid to distribution channels and payment channels and content fees paid to third party game developers are recorded as cost of revenues. Gross revenues from these licensed games on a gross basis were RMB217,742,000 for the year ended December 31, 2014. There was no such revenue earned from these games for the years ended December 31, 2012 and 2013.

b. Self-developed and acquired mobile games

During 2014, the Group self-developed mobile games and acquired mobile games from game developers. Game revenues derived from self-developed and acquired mobile games are recorded on a gross basis as the Group acts as a principal to fulfill most obligations related to the mobile game operation. Commission fees paid to distribution channels and payment channels are recorded as cost of revenues. Gross revenues from these games were RMB384,382,000 for the year ended December 31, 2014. There was no such revenue earned from these games for the years ended December 31, 2012 and 2013.

(ii) Timing of revenue recognition

The Group evaluates revenue recognition based on the criteria set forth in ASC 605, Revenue Recognition and ASC 985-605, Software: Revenue Recognition. The Group recognizes the service revenue when all four of the following criteria are met (i) persuasive evidence of an arrangement exists, (ii) service has been rendered, (iii) the selling price is fixed or determinable and (iv) the collection of the resulting receivable is reasonably assured.

a. Casual mobile games

For casual mobile games, the Group has determined that all revenue recognition criteria are met upon players' confirmation of the purchase request and the unlocking of the purchased virtual items. This is because the service fee earned by the Group from the developers is fixed or determinable, the fee is considered collectible and the performance by the Group has occurred once the game players purchase virtual items. The Group has no additional performance obligations to the developers or game players in order to earn the service fee upon the completion of the corresponding in-game purchases. Therefore, the Group recognizes revenue from providing services to casual mobile game developers upon the purchase of in-game virtual items by the game players.



b. Mid- and hardcore mobile games

For games where the Group is acting as an agent in selling the mid- and hardcore mobile games to game players, the Group has determined that all revenue recognition criteria are met upon players' confirmation of the purchase request although the utilization of the purchased virtual items require connection to the game servers. The fact that the operation of these mobile games requires hosting and maintenance of online game servers would not affect the timing of revenue recognition by the Group because those obligations are the responsibilities of the game developers as the primary obligor. Therefore, the Group recognizes revenues from providing services to mid- and hardcore mobile game developers upon the purchase of in-game virtual items by the game players as it has no further obligations to the developers in order to earn the service fee upon the completion of the corresponding in-game purchases.

For mid- and hardcore mobile games where the Group is acting as a principal, the Group has determined that it is obligated to provide on-going services to the game players who purchased virtual items to gain an enhanced game-playing experience over an average playing period of the paying players, and accordingly, the Group recognizes the revenues ratably over the estimated average playing period of these paying players, starting from the point in time when virtual items are delivered to the players' accounts, and all other revenues recognition criteria are met.

As the mid- and hardcore games are under a free-to-play model and revenue is generated from game paying players when they purchase game points for in-game virtual items, the Group focuses on the playing period of paying players when estimating the period over which revenue is being recognized. The Group tracks each of the paying players' purchases and log in history for each significant game to estimate the average playing period of the paying players (“estimated player play life”), which is the average playing period of all paying players between the first time the players charge game points into their accounts and the last log in. If a new game is launched and only a limited period of paying player data is available, then the Group considers other qualitative factors, such as the playing patterns for paying users for other games with similar characteristics.



For the year ended December 31, 2014, the estimated player play life of three months is based on six games that have sufficient historical operating data. The same estimated player play life was applied to the other games due to the lack of sufficient historical operating data, as well as the similarity in game characteristics and playing patterns of paying players, such as targeted players and purchasing frequency. While the Group believes its estimates to be reasonable based on available game player information, it may revise such estimates in the future as the games' operation periods change, sufficient individual game data become available, or there is indication that the similarities in characteristics and playing patterns of paying players of the games change. Any adjustments arising from changes in the estimates of player pay life would be applied prospectively on the basis that such changes are caused by new information indicating a change in game player behavior patterns. Any changes in the Group's estimates of player pay life may result in revenues being recognized on a basis different from prior periods' and may cause its operating results to fluctuate. For the year ended December 31, 2012 and 2013, the estimated player paly life was not applicable, as there are no mid- and hardcore mobile games for which the Group is acting as a principal and no deferred revenue should be recorded accordingly.

The Company also hosted and maintained certain servers to collect and analyze data relating to user location, type and number of games downloaded, playing frequency and time and purchasing habits of the users of our casual and mid- and hardcore games. However, the hosting and maintaining of these servers for internal data analysis does not affect the timing of revenue recognition by the Group.

Other revenue

Other revenue mainly represents the advertising revenue. The Group provides advertising placements for a specified period of time on the interface of mobile games. The Group recognizes revenues ratably over the period during which the advertising services were provided.


2.19	Cost of revenues

Amounts recorded as cost of revenues relate to direct expenses incurred in order to generate games publishing service and advertising revenue. Such costs are recorded as incurred.

The Group records fees paid to payment and distribution channels, and game developers when the Group acting as principal, in cost of revenues.

In addition, cost of revenues also includes (i) bandwidth costs, (ii) rental of offices, depreciation and amortization expense for servers and other equipment and intangibles directly related to operating the games, (iii) personnel expenses such as salary and welfare expenses and share-based compensation, (iv) business taxes and related surcharges, and (v) outsource costs, (vii) other costs.


2.2	Research and development costs

Research and development costs consist primarily of (i) salary and benefits for the Group's research and development personnel, and (ii) rental and depreciation of office premise and servers utilized by the research and development personnel.

Costs incurred during the research stage are expensed as incurred. Costs incurred in the development stage, prior to the establishment of technological feasibility, which is when a working model is available, are expensed when incurred.


2.21	Product development

Product development expenses include expenses incurred by the Group to develop the Group's mobile games as well as to maintain, monitor and manage the Group's transaction and service platform. The Group recognizes software and mobile applications development costs in accordance with ASC 350-40 “Software — internal use software”. The Group expenses all costs that are incurred in connection with the planning and implementation phases of development and costs that are associated with repair or maintenance of the existing operation platform and mobile applications or the development of software or mobile applications for internal use.


2.22	Sales and marketing expenses

Sales and marketing expenses comprise primarily of salary, share-based compensation expenses, and benefits of sales and marketing personnel and advertising and market promotion expenses. The advertising and market promotion expenses amounted to approximately RMB2,779,000 RMB27,905,000 and RMB97,576,000 during the years ended December 31, 2012, 2013 and 2014, respectively.


2.23	General and administrative expenses

General and administrative expenses consist primarily of salary and benefits, including share-based compensation for general and administrative personnel, professional service fees, legal expenses and other administrative expenses.


2.24	Government subsidies

Subsidies from the government are recognized at their fair value where there is a reasonable assurance that the subsidies will be received and the Group will comply with all attached conditions.

General-use subsidies which are not subject to any conditions or specific use requirements are recorded in profit or loss as other income in the consolidated statements.

Government subsidies relating to property, plant and equipment are included in other current liabilities as deferred government grants and are credited to profit or loss on a straight-line basis over the expected lives of the related assets.


2.25	Share-based compensation

All share-based awards to employees and directors, including share options and ordinary shares awards are measured at the grant date based on the fair value of the awards. Share-based compensation, net of forfeitures, is recognized as expense on a straight-line basis over the requisite service period, which is the vesting period.

The Group uses the binominal option pricing model to determine the fair value of share options and account for share-based compensation expenses using an estimated forfeiture rate at the time of grant and revise, if necessary, in subsequent periods if actual forfeitures differ from initial estimates. Share-based compensation expenses are recorded net of estimated forfeitures such that expenses are recorded only for those share-based awards that are expected to vest. The determination of the fair value is affected by the share price as well as assumptions regarding a number of complex and subjective variables, including the expected share price volatility, actual and projected employee and share option exercise behavior, risk-free interest rates and expected dividends. The use of the Binomial option-pricing model requires extensive actual employee exercise behavior data for the relative probability estimation purposes, and a number of complex assumptions.

If a share-based award is modified after the grant date, the Group evaluates for such modifications in accordance with ASC 718 Compensation—Stock Compensation and the modification is determined to be a probable-to-probable (Type 1) modification, additional compensation expenses are recognized in an amount equal to the excess of the fair value of the modified equity instrument over the fair value of the original equity instrument immediately before modification. The additional compensation expenses are recognized immediately on the date of modification or over the remaining requisite service period, depending on the vesting status of the award. The total recognized compensation cost for an equity award will at least equal to the fair value of the award at the grant date.


2.26	Income Taxes

Current income taxes are provided on the basis of net income for financial reporting purposes, adjusted for income and expense items which are not assessable or deductible for income tax purposes, in accordance with the regulations of the relevant tax jurisdictions. Deferred income taxes are accounted for using an asset and liability method. Under this method, deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory rates applicable to future years to differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities. The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes. The effect on deferred taxes of a change in tax rates is recognized in the statements of operations and comprehensive loss in the period of change. A valuation allowance is provided to reduce the amount of deferred tax assets if it is considered more likely than not that some portion of, or all of the deferred tax assets will not be realized.


2.27	Uncertain tax positions

Significant judgment is required in evaluating the Group's uncertain tax positions and determining its provision for income taxes. The Group recognizes interests and penalties, if any, under accrued expenses and other current liabilities on its balance sheet and under other expenses in its statements of operations and comprehensive loss. The Group did not recognize any significant interest and penalties associated with uncertain tax positions for the years ended December 31, 2012, 2013 and 2014. As of December 31, 2013 and 2014, the Group did not have any significant unrecognized uncertain tax positions.


2.28	Employee social security and welfare benefits

Employees of the Group in the PRC are entitled to staff welfare benefits including pension, work-related injury benefits, maternity insurance, medical insurance, unemployment benefit and housing fund plans through a PRC government-mandated multi-employer defined contribution plan. The Group is required to accrue for these benefits based on certain percentages of the employees' salaries, up to a maximum amount specified by the local government. The Group is required to make contributions to the plans out of the amounts accrued. The PRC government is responsible for the medical benefits and the pension liability to be paid to these employees and the Group's obligations are limited to the amounts contributed and no legal obligation beyond the contributions made.

Employee social security and welfare benefits included as expenses in the accompanying statements of operations and comprehensive loss amounted to RMB1,106,000, RMB3,125,000, and RMB12,174,000, for the years ended December 31, 2012, 2013 and 2014, respectively.


2.29	Ordinary shares

The Company accounts for repurchased ordinary shares under the cost method and include such treasury stock as a component of the ordinary shareholders' equity. Cancellation of treasury stock is recorded as a reduction of ordinary shares and retained earnings/(accumulated deficit), as applicable. An excess of purchase price over par value charged entirely to retained earnings/(accumulated deficit).


2.3	Freestanding preferred share warrants

The freestanding warrants, which are related to shares that are redeemable, are classified as liabilities on its consolidated balance sheets. The warrants were subject to re-measurement at each balance sheet date and any change in fair value is recognized as a component of other gain/(loss) - net. The warrants were exercised in July 2013.


2.31	Statutory reserves

The Group's subsidiaries and VIEs established in the PRC are required to make appropriations to certain non-distributable reserve funds.

In accordance with the laws applicable to China's Foreign Investment Enterprises, the Group's subsidiaries registered as wholly-owned foreign enterprises have to make appropriations from its after-tax profit (as determined under the Accounting Standards for Business Enterprises as promulgated by the Ministry of Finance of the People's Republic of China (“PRC GAAP”)) to reserve funds including general reserve fund, and staff bonus and welfare fund. The appropriation to the general reserve fund must be at least 10% of the after-tax profits calculated in accordance with the PRC GAAP. Appropriation is not required if the reserve fund has reached 50% of the registered capital of the entity. Appropriation to the staff bonus and welfare fund is at the entity's discretion.

In addition, in accordance with the Company Law of the PRC, the VIEs of the Company registered as PRC domestic companies must make appropriations from its after-tax profit as determined under PRC GAAP to non-distributable reserve funds including a statutory surplus fund and a discretionary surplus fund. The appropriation to the statutory surplus fund must be at least 10% of the after-tax profits as determined under PRC GAAP. Appropriation is not required if the surplus fund has reached 50% of the registered capital of the entity. Appropriation to the discretionary surplus fund is made at the discretion of the entity.

The use of the general reserve fund, statutory surplus fund and discretionary surplus fund are restricted to the offsetting of losses or increasing capital of the respective companies. The staff bonus and welfare fund is a liability in nature and is restricted to fund payments of special bonus to staff and for the collective welfare of employees. All these reserves are not allowed to be transferred to the entity in terms of cash dividends, loans or advances, nor can they be distributed except under liquidation.


2.32	Related parties

Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence, such as a family member or relative, shareholder, or a related corporation. See also Note 22 for further information.


2.33	Dividends

Dividends are recognized when declared. No dividends were declared for the years ended December 31, 2012, 2013 and 2014, respectively. The Group does not have any present plan to pay any dividends on ordinary shares in the foreseeable future. The Group currently intends to retain the available funds and any future earnings to operate and expand its business.



2.34	Earnings/(loss) per share

Basic earnings/(loss) per share is computed by dividing net earnings/(loss) attributable to ordinary shareholders, considering the accretion of redemption feature of the convertible redeemable preferred shares as well as any deemed dividends to preferred shareholders and Li Meiping Ordinary shares, by the weighted average number of ordinary shares outstanding during the period using the two-class method. Under the two-class method, net income is allocated between ordinary shares and other participating securities based on their participating rights. Net losses are not allocated to other participating securities if based on their contractual terms they are not obligated to share the losses.

Diluted earnings/(loss) per share is calculated by dividing net earnings/(loss) attributable to ordinary shareholders, as adjusted for the effect of the assumed conversion of dilutive ordinary equivalent shares, if any, by the weighted average number of ordinary and dilutive ordinary equivalent shares outstanding during the period. Ordinary equivalent shares consist of ordinary shares issuable upon the conversion of the preferred shares, using the if-converted method, and shares issuable upon the exercise of share options using the treasury stock method. Ordinary equivalent shares are not included in the denominator of the diluted loss per shares calculation when inclusion of such share would be anti-dilutive.


2.35	Comprehensive (loss)/income

Comprehensive (loss)/income is defined as the change in equity of the Group during a period arising from transactions and other events and circumstances excluding transactions resulting from investments by shareholders and distributions to shareholders. The Group has recognized foreign currency translation adjustments as other comprehensive (loss)/income in the consolidated statements of operations and comprehensive (loss)/income.


2.36	Segment reporting

Operating segments are defined as components of an enterprise engaging in businesses activities for which separate financial information is available that is regularly evaluated by the Group's chief operating decision makers in deciding how to allocate resources and assess performance. The Group's chief operating decision maker has been identified as the Chief Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Group. The Group has internal reporting of cost and expenses that does not distinguish between segments, and reports costs and expenses by nature as a whole. The Group does not distinguish between markets or segments for the purpose of internal reporting. Hence, the Group has only one operating segment. As the Group's long-lived assets and revenues are substantially located in and derived from the PRC, no geographical segments are presented.


2.37	Recently issued accounting pronouncements

The FASB issued Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which changes the threshold for reporting discontinued operations and adds new disclosures. The new guidance defines a discontinued operation as a disposal that “represents a strategic shift that has (or will have) a major effect on an entity's operations and financial results.” The standard is required to be adopted by public business entities in annual periods beginning on or after December 15, 2014, and interim periods within those annual periods. Entities may “early adopt” the guidance for new disposals. We are currently evaluating the impact on our consolidated financial statements of adopting this guidance.

On May 28, 2014, the FASB and IASB issued their long-awaited converged standard on the recognition of revenue from contracts with customers. The standard is intended to improve the financial reporting of revenue and improve comparability of the top line in financial statements globally. The FASB is amending the FASB Accounting Standards Codification and creating a new Topic 606, Revenue from Contracts with Customers, to supersede the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the Codification. Additionally, the amendments supersede some cost guidance included in Subtopic 605-35, Revenue Recognition—Construction-Type and Production-Type Contracts. For a public entity, the amendments are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. We are currently evaluating the impact on our consolidated financial statements of adopting this guidance.



In June 2014, under ASC 718, Compensation—Stock Compensation, the FASB issued Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. These amendments apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. That is the case when an employee is eligible to retire or otherwise terminate employment before the end of the period in which a performance target could be achieved and still be eligible to vest in the award if and when the performance target is achieved. For all entities, the amendments are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. We are currently evaluating the impact on our consolidated financial statements of adopting this guidance.

In August 2014, the FASB issued Presentation of Financial Statements – Going Concern. This standard requires management to evaluate for each annual and interim reporting period whether it is probable that the reporting entity will not be able to meet its obligations as they become due within one year after the date that the financial statements are issued. If the entity is in such a position, the standard provides for certain disclosures depending on whether or not the entity will be able to successfully mitigate its going concern status. This guidance is effective for annual periods ending after December 15, 2016 and interim periods within annual periods beginning after December 15, 2016. Early application is permitted. We do not anticipate that adoption will have a significant impact on our financial position, results of operations, or cash flows.

On February 18, 2015, the FASB issued Accounting Standards Update 2015-02, Consolidation (Topic 810) –Amendments to the Consolidation Analysis. The new guidance applies to entities in all industries and provides a new scope exception to registered money market funds and similar unregistered money market funds. It provide new guidance to companies in determining whether an entity is a variable interest entity (VIE), assessing fees paid to a decision maker or a service provider, and consideration of related parties in the economics test. The standard is effective for public business entities for annual periods beginning after December 15, 2015. The Company is in the process of assessing the impact of this new guidance.

Concentration_and_risk

Concentration and risk

12 Months Ended

Dec. 31, 2014

Concentration and risk [Abstract]

Concentration and risk

Concentration of credit risk

Assets that potentially subject the Group to significant concentrations of credit risk primarily consist of cash and cash equivalents, accounts receivable and amount due from related parties. The maximum exposure of such assets to credit risk is their carrying amounts as of the balance sheet dates.

As of December 31, 2013 and 2014, all of Group's cash and cash equivalents, short-term time deposits were held by major financial institutions located in the PRC, Hong Kong, and the United States, which management believe are of high credit quality. The Group has not experienced any losses on its deposits of cash and cash equivalents.

For accounts receivable, a large portion of game revenue is derived from the co-operative arrangements with three mobile carriers in the PRC. If the strategic relationship with the mobile carriers is terminated or scaled-back; or if the mobile carriers alter the co-operative arrangements; or if they experience financial difficulties in paying us, the Group's game revenue might be adversely affected in terms of recoverability of receivables.

To manage this risk, the Group maintains frequent communication with the mobile carriers to ensure the co-operation is effective. In view of the history of co-operation with the mobile carriers and the sound collection history of receivables due from them, management believes that the credit risk inherent in the Group's outstanding accounts receivable balances from these mobile carriers is low. During the year, the Group also used more payment channels other than mobile carriers.

The accounts receivable from these mobile carriers in the PRC represented over 10% of accounts receivable balances as of December 31, 2013 and 2014 as follows:

As of December 31,

2013

2014

Mobile telecom operator 1

Mobile telecom operator 2

Mobile telecom operator 3

* Less than 10%

For other receivables included in prepayments and other current assets/other non-current assets and amounts due from related parties, management makes periodic collective assessments as well as individual assessment on their recoverability of other receivables based on historical settlement records and past experience. The directors of the Company believe that there is no material credit risk inherent in the Group's outstanding balance of those other receivables.

Concentration of game revenue

The Group depends on the success of a limited number of mobile games to generate revenue. The top 5 games account for 99%, 95% and 45% of the total game revenue for the years ended December 31, 2012, 2013 and 2014, respectively.

The following table summarizes the games that account for more than 10% of the Group's game revenues:

For the year ended December 31,

2012

2013

2014

Game 1

Game 2

Game 3

Game 4

Game 5

Less than 10%

Currency convertibility risk

The PRC government imposes controls on the convertibility of RMB into foreign currencies. The Group's cash and cash equivalents denominated in RMB that are subject to such government controls amounted to RMB71,163,000 and RMB56,669,000 as of December 31, 2013 and 2014, respectively. The value of RMB is subject to changes in the central government policies and to international economic and political developments affecting supply and demand in the PRC foreign exchange trading system market. In the PRC, certain foreign exchange transactions are required by law to be transacted only by authorized financial institutions at exchange rates set by the People's Bank of China (the “PBOC”). Remittances in currencies other than RMB by the Group in the PRC must be processed through the PBOC or other Chinese foreign exchange regulatory bodies which require certain supporting documentation in order to process the remittance.

Foreign currency exchange rate risk

RMB is permitted to fluctuate within a narrow and managed band against a basket of certain foreign currencies. There remains significant international pressure on the PRC government to adopt an even more flexible currency policy, which could result in a significant appreciation/depreciation of RMB against US$.

Liquidity

The Group had an accumulated deficit of RMB1,248,020,000 as December 31, 2014. The net cash (used in)/provided by operating activities was approximately RMB(3,651,000), RMB57,693,000 and RMB20,544,000 for the years ended December 31, 2012, 2013 and 2014, respectively.

The Group's consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and liquidation of liabilities during the normal course of operations.

The Group believes its current cash balance will be sufficient to meet the Group's operating cash needs for the period of twelve months from the balance sheet date.

Cash_and_cash_equivalents

Cash and cash equivalents	12 Months Ended
Cash and cash equivalents	Dec. 31, 2014
Cash and cash equivalents [Abstract]
Cash and cash equivalents	4	Cash and cash equivalents

	Cash and cash equivalents represent cash on hand and demand deposits placed with banks or other financial institutions, which have original maturities of three months or less. Cash and cash equivalents as of December 31, 2013 and 2014 primarily consist of the following currencies:

	Cash and cash equivalents are denominated in the following currencies:




			As of December 31,
			2013		2014
			RMB'000		RMB'000

	RMB			71,163		613,969
	US$			108,495		315,860
	Total			179,658		929,829

Prepayments_and_other_current_

Prepayments and other current assets	12 Months Ended
Prepayments and other current assets	Dec. 31, 2014
Prepayments and other current assets [Abstract]
Prepayments and other current assets	5	Prepayments and other current assets





			As of December 31,
			2013		2014
			RMB'000		RMB'000

	Prepaid minimum guarantee(i)			—		81,764
	Prepaid advertising expenses			2,430		70,663
	Deferred cost			—		16,107
	Loans to employees			1,380		3,871
	Office rental deposits			1,617		1,647
	Others			1,651		15,372

	Total			7,078		189,424




	(i):	Prepaid minimum guarantee is prepayment to game developers according to the payment terms of contracts, and this prepayment will be deducted by revenue sharing amount when future revenue is generated.
		The Company assessed prepaid minimum guarantee for impairment when events or changes in circumstances indicate that the carrying amount of prepaid could not be recoverable. There are no such impairment recognized as of December 31, 2014.

Investments_in_equity_investee

Investments in equity investees	12 Months Ended
Investments in equity investees	Dec. 31, 2014
Investments in equity investees [Abstract]
Investments in equity investees	6	Investments in equity investees

	The Company's long-term investments consisting of cost method investments and equity method investments as of December 31, 2013 and 2014 were as follows:




			As of December 31,
			2013		2014
			RMB'000		RMB'000

	JTEA Inc. (cost method)			—		15,303
	Guangzhou Grape NetworkTechnology Co., Ltd. (equity method)			—		6,056
	ShenZhen TianRen Hudong Technology Co., Ltd. (equity method)			—		3,860
	Chengdu JuLe Technology Co., Ltd (equity method)			1,330		1,231
	Beintoo China Limited (PRC) (equity method)			—		351
				1,330		26,801


	JTEA Inc.

	In July 2014, the Company acquired 30.0% equity stake of JTEA Inc. by subscribing its Series A convertible preferred shares with a total cash consideration of US$3,000,000. Given the fact that the investment was not an investment in common stock or in-substance common stock as such shares held by the Company contain certain terms such as liquidation preference over others, the investment is accounted for as an investment in an equity security under cost method since the equity securities do not have a readily determinable fair value.

	Several factors that indicate other-than-temporary impairment of a security's value has occurred. The Company used the discounted cash flow method to assess the fair value of this investment as at December 31, 2014, as a result, an impairment charge of RMB3,029,000 has been provided against the carrying value of the investment.

	Guangzhou Grape NetworkTechnology Co., Ltd. (“Guangzhou Grape”)

	In November 2014, the Company acquired 20.0% equity shares in Guangzhou Grape with a total cash consideration of RMB6,000,000. Guangzhou Grape is engaged in mobile game publishing. The Company applied equity method of accounting to account for the investment as the Company has the ability to exercise significant influence, given the level of investment and the common directors on the board of the investee (Out of total three directors, one occupied by the Company).

	ShenZhen TianRen Hudong Technology Co., Ltd. (“Tianren Hudong”)

	In August 2014, the Company acquired 20.0% equity shares in Tianren Hudong with a total cash consideration of RMB4,000,000. Tianren Hudong is engaged in development and operation of online games. The Company applied equity method of accounting to account for the investment as the Company has the ability to exercise significant influence, given the level of investment and the common directors on the board of the investee (Out of total three directors, one occupied by the Company).

Prepayments_and_other_noncurre

Prepayments and other non-current assets	12 Months Ended
Prepayments and other non-current assets	Dec. 31, 2014
Prepayments and other non-current assets [Abstract]
Prepayments and other non-current assets	7	Prepayments and other non-current assets




			As of December 31,
			2013		2014
			RMB'000		RMB'000

	Prepayments for acquisition of software (i)			—		42,833
	Long-term loans to employees			1,630		3,423
				1,630		46,256




	(i)	The prepayments were for the purchase of software, which contains six professional systems with several special functions which are used to attract users to play the games of the Group.

Availableforsale_securities

Available-for-sale securities	12 Months Ended
	Dec. 31, 2014
Available-for-sale securities [Abstract]
Available-for-sale securities	8	Available-for-sale securities

	The Company's long-term investments that are classified as available-for-sale securities were as follows:




			As of December 31,
			2013		2014
			RMB'000		RMB'000
	WeCasting Inc.			—		19,852


	In November 2014, the Company acquired 10.0% equity stake of WeCasting Inc. by subscribing its Series B convertible redeemable preferred shares with a total cash consideration of US$3,244,000 (equivalent to RMB19,852,000)

	The investment was made in the investee in the form of convertible redeemable preferred shares. The preferred shares are convertible into ordinary shares anytime at the option of the Group, or automatically in the event of an IPO of WeCasting Inc. The preferred shares are redeemable at the option of the Group if there is no IPO of WeCasting Inc. after 6 years from the date of investment. Based on the status of WeCasting Inc., the Company believes the redemption clause is substantive, and therefore account for the investment in WeCasting as an available-for-sale debt security.

	The available-for-sale debt security is measured at fair value at every period end. Unrealized holding gains and losses for available-for-sale securities are reported in other comprehensive income until realized. There is no significant change in fair value of the investment from the initial investment date to the December 31, 2014.

Property_and_equipment_net

Property and equipment, net	12 Months Ended
Property and equipment, net	Dec. 31, 2014
Property and equipment, net [Abstract]
Property and equipment, net	9	Property and equipment, net

	Property and equipment consists of the following:




			As of December 31,
			2013			2014
			RMB'000			RMB'000
	Gross carrying amount:
	Servers, computers and equipment			5,338			13,807
	Furniture, fixtures and office equipment			1,087			2,209
	Leasehold improvements			4,227			5,488
	Motor vehicles			214			614
	Total of gross carrying amount			10,866			22,118
	Less: accumulated depreciation			(2,182	)		(6,217	)
	Property and equipment, net			8,684			15,901



	Depreciation expenses for the years ended December 31, 2012, 2013 and 2014 were RMB428,000, RMB1,788,000 and RMB4,035,000, respectively.

Intangible_assets_net

Intangible assets, net	12 Months Ended
Intangible assets, net	Dec. 31, 2014
Intangible assets, net [Abstract]
Intangible assets, net	10	Intangible assets, net

	The following table summarizes the Group's intangible assets:





			2013			2014
			RMB'000			RMB'000
	Gross carrying amount:
	Game licenses			4,561			102,038
	Software licenses			—			1,639
	Capitalized development costs for internal use software			620			3,040
	Total of gross carrying amount			5,181			106,717
	Less: accumulated amortization			(3,141	)		(9,212	)
	Intangible assets, net			2,040			97,505

	Amortization expenses for the years ended December 31, 2012, 2013 and 2014 were RMB1,151,000, RMB1,990,000 and RMB6,071,000, respectively.

	The estimated amortization expenses for each of the following years are as follows:




			RMB'000

	2015			47,077
	2016			36,966
	2017			13,462
				97,505

	The weighted average amortization periods of intangible assets as of December 31, 2013 and 2014 are as below:




			As of December 31,
			2013			2014
			(years)			(years)

	Game licenses			1.4			2.6
	Software licenses			N/A			3
	Capitalized development costs			1.5			1.5

Shortterm_bank_loans

Short-term bank loans	12 Months Ended
Short-term bank loans	Dec. 31, 2014
Short-term bank loans [Abstract]
Short-term bank loans	11	Short-term bank loans




			As of December 31,
			2013		2014
			RMB'000		RMB'000

	Short-term bank loans			—		20,000


	In December 2014, Shenzhen iDreamSky entered into a contract with Shanghai Pudong Development Bank for a loan facility of up to RMB20,000,000. The maturity date of the loan is December 30, 2015, and the interest rate is 6.72% per annum.

Deferred_revenue

Deferred revenue	12 Months Ended
Deferred revenue	Dec. 31, 2014
Deferred revenue [Abstract]
Deferred revenue	12	Deferred revenue




			As of December 31,
			2013		2014
			RMB'000		RMB'000

	Online games			—		41,411

Accruals_and_other_current_lia

Accruals and other current liabilities	12 Months Ended
Accruals and other current liabilities	Dec. 31, 2014
Accruals and other current liabilities [Abstract]
Accruals and other current liabilities	13	Accruals and other current liabilities




			As of December 31,
			2013		2014
			RMB'000		RMB'000

	Accrued salaries and welfare			4,991		17,334
	Business and other taxes payables (i)			14,191		12,473
	Legal and professional fee (ii)			—		13,226
	Government subsidies			780		230
	Others			838		4,023
	Total			20,800		47,286



	(i):	Other business and other tax payables include business taxes, value-added taxes and withholding taxes for the content fees paid/payable to the overseas game developers.
	(ii):	Legal and professional fee include unpaid IPO offering costs and other professional service fees, such as legal consultation service fees, audit service fee, etc. for the purpose of year end annual reporting.

Cost_of_revenue

Cost of revenue	12 Months Ended
Cost of revenue	Dec. 31, 2014
Cost of revenue [Abstract]
Cost of revenue	14	Cost of revenue




			For the year ended December 31,
			2012		2013		2014
			RMB'000		RMB'000		RMB'000

	Channel costs			6,264		124,055		497,220
	Content provider costs			—		—		23,239
	Salaries and welfare			2,944		9,379		26,519
	Business tax and surcharges			864		8,015		6,981
	Outsource costs			2,280		8,026		9,976
	Bandwidth costs			322		3,171		3,733
	Depreciation and amortization			199		655		7,797
	Other costs			1,720		2,597		5,489
	Total			14,593		155,898		580,954

Other_gains_net

Other gains - net	12 Months Ended
Other gains - net	Dec. 31, 2014
Other gains - net [Abstract]
Other gains - net	15	Other gains – net




			For the year ended December 31,
			2012			2013			2014
			RMB'000			RMB'000			RMB'000

	Fair value change of preferred share warrant liability			(564	)		(514	)		—
	ADR Reimbursement from depositary bank			—			—			6,418
	Government subsidies			1,600			1,040			2,962
	Loss on disposals of property and equipment			(1	)		(208	)		—
	Donations			—			—			(525	)
	Others			(89	)		(212	)		—
	Total			946			106			8,855

Income_tax

Income tax	12 Months Ended
Income tax	Dec. 31, 2014
Income tax [Abstract]
Income tax	16	Income tax



	(i)	Cayman

	Under the current tax laws of the Cayman, the Company and its subsidiaries are not subject to tax on income or capital gains. Upon payment of dividends by the Company to its shareholders, no Cayman withholding tax will be imposed.



	(ii)	Hong Kong profits tax

	Entities incorporated in Hong Kong are subject to Hong Kong profits tax at a rate of 16.5% on the estimated assessable profits for each of the years ended December 31, 2012, 2013 and 2014. No Hong Kong profits tax has been provided for as the Group has no assessable profit arising in Hong Kong.




	(iii)	PRC Corporate Income Tax (“CIT”)

	The income tax provision of the Group in respect of operations in the PRC has been calculated at the tax rate of 25% on the estimated assessable profits, based on the existing legislation, interpretations and practices in respect thereof, unless preferential tax treatment was granted.

	Shenzhen iDreamSky was approved as a newly established software enterprise in June 2013, and according to tax regulations and other relevant rules, Shenzhen iDreamSky can be exempted from CIT for two years, followed by a 50% reduction in the applicable tax rates for the next three years, commencing from the first year of profitable operation after offsetting tax losses generated from prior years. Shenzhen iDreamSky has already obtained the relevant approval from relevant tax bureau in 2014 and its first profit making year is 2013. In addition, Shenzhen iDreamSky was approved as a high and new technology enterprise in October 2013, and it is subject to a reduced preferential CIT rate of 15% for 3-year period from 2013 to 2015 according to the applicable tax preference in relating to the High and New Technology Enterprise.

	WFOE 2 was established in Qianhai, Bonded Zone of Shenzhen in October 2014, which was subject to an applicable tax rate of 15%, as it meet the requirement set out by local authorities for the preferential tax rate.



	(iv)	PRC withholding tax (“WHT”)

	According to the applicable PRC tax regulations, dividends distributed by a company established in the PRC to a foreign investor with respect to profits derived after January 1, 2008 are generally subject to a 10% WHT. If a foreign investor incorporated in Hong Kong meets the conditions and requirements under the double taxation treaty arrangement entered into between the PRC and Hong Kong, the relevant WTH tax rate will be reduced from 10% to 5%.

	The current and deferred portions of income tax expense included in the consolidated statements of operations and comprehensive (loss)/income are as follows:




			For the year ended December 31,
			2012				2013				2014
			RMB'000				RMB'000				RMB'000

	Current income tax expense/(benefit)			—				7,436				(1,457	)
	Deferred income tax (benefit)/expense			—				(1,262	)			28,267
	Income tax expense for the year			—				6,174				26,810





	The reconciliation of total tax expense computed by applying the statutory income tax rate to pre-tax loss is as follows:




			For the year ended December 31,
			2012				2013				2014

	PRC statutory income tax rate			25	%			25	%			25	%
	Effect of expenses not deductible for tax purpose			—				—				459	%
	Effect of tax holiday and preferential tax benefits on assessable profits of Shenzhen iDreamSky			—				—				(469	%)
	Effect of outside basis difference arising from the Company's VIEs and subsidiaries in the PRC			—				—				267	%
	Effects of change in valuation allowance			(25	%)			(7	%)			(17	%)
	Effective income tax rate			—				18	%			265	%

	Composition of deferred tax assets and liabilities is as follows





		As of December 31,
		2013				2014
		RMB'000				RMB'000
Deferred tax assets, current
Accrued expense and others not currently deductible for tax purposes (i)			1,262				—
Total current deferred tax assets, net			1,262				—


Deferred tax assets, non-current
Tax loss carried forward			1,190				728
Valuation allowance			(1,190	)			(728	)
Total non-current deferred tax assets, net			—				—

Deferred tax liabilities, non-current
Outside basis difference (ii)			—				(27,005	)
Total deferred tax liabilities			—				(27,005	)




(i)	Shenzhen iDreamSky obtained the relevant approval from relevant tax bureau that it can be exempted from CIT for two years, followed by a 50% reduction in the applicable tax rates for the next three years, commencing from the first year of profitable operation after offsetting tax losses generated from prior years. As a result, Shenzhen iDreamSky 2013 and 2014 tax rates were zero, and therefore, no deferred tax assets for the accrued expense and others not currently deductible for tax purposes in relation to Shenzhen iDreamSky were recognized as at December 31, 2014.
(ii)	As of December 31, 2013, VIEs and their subsidiaries were still in a position of accumulated loss and no relevant deferred tax liabilities for outside basis difference was recognized. As of December 31, 2014, the deferred tax liabilities were provided on the aggregated retained earnings and reserves of the VIEs and their subsidiaries amounted to RMB180,034,000 that are expected to be recovered by other affiliates of the Group in the future periods.




Movement in valuation allowance is as follows:




		For the year ended December 31,
		2012				2013				2014
		RMB'000				RMB'000				RMB'000

Beginning balance			1,303				2,435				1,190
Additions			1,132				1,023				135
Reversal			—				(2,268	)			(597	)
Ending balance			2,435				1,190				728


The Group operates through multiple subsidiaries and VIEs and the valuation allowance is considered for each subsidiary and VIE on an individual basis. As of December 31, 2013 and 2014, for other companies of the Group, which are still in loss position, the Group provided full valuation allowance against their deferred income tax. If events occur in the future that allow the Group to realize more of its deferred income tax than the presently recorded amounts, an adjustment to the valuation allowances will result in a decrease in tax expense when those events occur.

In 2013 and 2014, certain companies within the Group recorded a net profit and offset the previously tax loss, the relevant deferred tax assets caused by tax loss of these companies decreased accordingly in 2013 and 2014. In addition, in 2013, Shenzhen iDreamSky was approved as newly established software enterprise in June 2013 and can be exempted from CIT for two years from the first profitable year after offsetting tax losses generated from prior years, the CIT rate of Shenzhen iDreamSky for the year of recovery of the tax loss will be zero. Therefore, the amount of deferred tax assets of Shenzhen iDreamSky caused by tax loss was zero as of 31 December 2013. As a result of above, the allowance of the relevant deferred tax assets was reversed in 2013 and 2014.

As of December 31, 2014, the Group had tax loss carry forwards of approximately RMB2,910,000, which can be carried forward to offset future taxable income. The net operating tax loss carry forwards will begin to expire as follows:




Year		RMB'000
2017			671
2018			1,699
2019			540

			2,910


In accordance with PRC Tax Administration Law on the Levying and Collection of Taxes, the PRC tax authorities generally have up to five years to claw back underpaid tax plus penalties and interest for PRC entities Shenzhen erred income tax than the present which is not clearly defined in the law, there is no limitation on the tax years open for investigation. Accordingly, the PRC entities' tax years from 2010 to 2014 remain subject to examination by the tax authorities.

For the years ended December 31, 2014, almost all the pre-tax income were earned in the PRC.

Ordinary_shares

Ordinary shares

12 Months Ended

Dec. 31, 2014

Ordinary shares [Abstract]

Ordinary shares

The Company's Memorandum and Articles of Association authorized the Company to issue 409,472,700 and 500,000,000 ordinary shares of US$0.0001 par value as of December 31, 2013 and 2014, respectively. The holders of ordinary shares are entitled to receive dividends whenever funds are legally available and when declared by the Board of Directors, subject to prior rights of holders of all other classes of shares outstanding.

Upon the completion of the Company's IPO on August 7, 2014 (Note 1.3), the Company's shares were divided into Class A ordinary shares and Class B ordinary shares, par value of US$0.0001.

Holders of Class A ordinary shares and Class B ordinary shares have the same rights, except for voting rights and conversion rights. Holders of Class A ordinary shares are entitled to one vote per share in all shareholders' meetings, while holders of Class B ordinary shares are entitled to ten votes per share. Each Class B ordinary share is convertible into one Class A ordinary share at any time at the discretion of the Class B shareholders thereof, while Class A ordinary shares are not convertible into Class B ordinary shares under any circumstances.

The authorized share capital of the Company was US$50,000 as of December 31, 2014, consisting of 500,000,000 ordinary shares of US$0.0001 each. Movements of issued and outstanding Class A ordinary shares and Class B ordinary shares during 2014 was as follows:

Number of ordinary shares

Class A

Class B

Total

As at January 1, 2014

N/A

41,032,120

Division upon IPO

4,849,650

36,182,470

41,032,120

Issuance of ordinary shares upon IPO

42,353,333

—

42,353,333

Conversion of preference shares upon IPO

45,263,650

90,527,300

As at December 31, 2014

92,466,633

81,446,120

173,912,753

Repurchases

In connection with the issuance of the Series C and Series A-1 Preferred Shares in September 2013, the Company repurchased 1,707,880 ordinary shares from Mr. Chen for a total consideration of US$720,000 (equivalent to RMB4,456,512). The price paid for each ordinary share was US$0.42158 (equivalent to RMB2.6093) which approximated the then fair value. The ordinary shares repurchased were immediately cancelled by the Company.

Before the Reorganization, Mr. Li was one of the investors of Shenzhen iDreamSky, a liquidation preference was additionally granted to Li Meiping Ordinary shares in the Reorganization. The increase in fair value of Li Meiping Ordinary shares of US$48,000 (equivalent to RMB300,000) caused by such additional liquidation preference at the time of Reorganization was accounted for as deemed dividend.

Li Meiping Ordinary shares were repurchased by the Company in September 2013 for US$0.4216 per share and were then cancelled. The excess amount of the repurchase price over the carrying amount of the ordinary shares held by Mr. Li was accounted for as deemed dividend of US$4,747,000 (equivalent to RMB29,075,000).

Convertible_and_redeemable_pre

Convertible and redeemable preferred shares	12 Months Ended
Convertible and redeemable preferred shares	Dec. 31, 2014
Convertible and redeemable preferred shares [Abstract]
Convertible and redeemable preferred shares	18	Convertible and redeemable preferred shares

	During the Reorganization in April 2012, the Company issued 13,500,000 Series A Preferred Shares, for a consideration of US$950,254 (equivalent to RMB6,000,000) to the related parties of Legend Star, which was one of the original investors of Shenzhen iDreamSky. The liquidation preference and other rights were additionally granted to the holders of Series A Preferred Shares compared to the other owners of Shenzhen iDreamSky in Reorganization, therefore, the increase in fair value of Series A Preferred Shares of RMB540,000 caused by such additional liquidation preference and other rights at the time of Reorganization was accounted for as deemed dividend.

	In May 2012, the Company issued 25,000,000 series B convertible and redeemable preferred shares (“Series B Preferred Shares”) and warrants to certain third party private equity investors (“Series B Preferred Shares Investors”) for an aggregated price of US$ 6,000,000 (equivalent to RMB37,672,200). The warrants were initially measured at fair value, and the excess amount of cash proceeds of the Series B Preferred Shares over the initial fair value of the warrants was allocated to the Series B Preferred Shares.

	In July 2013, the Company issued 11,111,100 series B-1 convertible and redeemable preferred shares (“Series B-1 Preferred Shares”) for a consideration of US$4,000,000(equivalent to RMB24,648,000) upon exercise of the aforesaid warrants.

	In September 2013, the Company issued 19,717,880 series A-1 convertible redeemable preferred shares (“Series A-1 Preferred Shares”) and 27,948,320 series C convertible and redeemable preferred shares (“Series C Preferred Shares”) for an aggregate cash consideration of US$8,312,593(equivalent to RMB51,215,548) an US$13,413,050(equivalent to RMB82,640,484), respectively.



	Series A Preferred Shares, Series A-1 Preferred Shares, Series B Preferred Shares, Series B-1 Preferred Shares and Series C Preferred Shares are collectively referred to as the “Preferred Shares”.

	As of December 31, 2013, the Preferred Shares comprised the following:




	Series		Issuance date			Share issued			Issuance		Proceeds		Proceeds		Carrying
						and			price		from		from
						outstanding			per						amount as at
									share		issuance,		issuance, net		December 31,2013
									(US$)		net
													of issuance		(RMB'000)
											of issuance
													costs
											costs		(RMB'000)
											(US$'000)

	Series A			3-May-12			6,750,000			0.0704		950		6,000		3,270
	Series A -1			9-Sep-13			19,717,880			0.4216		8,313		51,452		51,452
	Series B (Note (i))			3-May-12			25,000,000			0.24		5,695		35,673		159,757
	Series B-1			4-Jul-13			11,111,100			0.36		4,000		24,648		71,962
	Series C			30-Sep-13			27,948,320			0.48		12,288		75,937		184,223

	Note:



	(i)	The proceeds included the fair value allocated to warrants granted to Series B Preferred Shares Investors as of the issuance date

	All Preferred Shares' par value is US$0.0001. The rights, preferences and privileges of the Preferred Shares are as follows:

	Conversion

	Each Preferred Share was convertible, at the option of the holder, at any time after the date of issuance of such Preferred Shares into a number of ordinary shares according to a conversion price. Each share of Series A, Series A-1, Series B, Series B-1, Series C Preferred Shares was convertible into one ordinary share and was subject to adjustments for certain events, including but not limited to additional equity securities issuance, share dividends, subdivisions, redemptions, combinations, or consolidation of ordinary shares. The conversion price was also subject to adjustment in the event the Company issues additional shares at a price per share that is less than such conversion price. In such case, the conversion price shall be reduced to adjust for dilution.

	Upon the completion of the IPO on August 7, 2014, 50% of Preferred Shares was converted into Class A ordinary shares at a conversion ratio of one Preferred Share to one Class A ordinary share and 50% of Preferred Shares was converted into Class B ordinary shares at a conversion ratio of one Preferred Share to one Class B ordinary share. As a result, 45,263,650 Class A ordinary shares and 45,263,650 Class B ordinary shares were issued, and the balance of Preferred Shares was transferred to Class A and Class B ordinary share and additional paid-in capital on that date.


	Redemption Right

	Upon the occurrence of deemed liquidation events, the Company will be required to redeem all of the then outstanding Preferred Shares from their holders. The deemed liquidation events includes (a) a sale, lease, transfer or other disposition, in a single transaction or series of related transaction, of all or substantially all of the assets of the Group; (b) a transfer or an exclusive licensing, in a single transaction or series of related transactions, of all or substantially all of the intellectual property of the Group; (c) a sale, transfer or other disposition of a majority of the issued and outstanding share capital of the Company or a majority of the voting power of the Company; (d) a merger, consolidation, amalgamation or acquisition of the Group by a third party, or any other corporate reorganization or scheme of arrangement or other business combination of the Group with or into any other business entity in which the shareholders of the Company immediately after such merger, consolidation or business combination hold shares representing less than a majority of the voting power of the outstanding share capital of the surviving business entity, and etc.



	Upon and after the occurrence of any redemption trigger event (“Redemption Trigger”, defined as below) and prior to a Qualified IPO, the holders of 2/3 of the then-outstanding Series C Preferred Shares may require the Company to redeem all of the then outstanding Series C Preferred Shares. Redemption Trigger means any of the following events: (A) the Company has not completed a Qualified IPO by September 10, 2018; (B) the redemption of any other class of Preferred Shares; (C) any material breach of representations, warranties, covenants or undertakings by the Group or Mr. Chen under the subscription agreement of Series C Preferred Shares; (D) resignation by any of the key employees as an employee of the Company; and (E) change of core business.

	Beginning on or after the date that is six years after the respective issuance dates of Series B Shares and Series B-1 Shares, at any time and from time to time prior to a Qualified IPO or upon the redemption of any other class of Preferred Shares, the holders of 2/3 then-outstanding Series B Shares and Series B-1 Shares may require the Company to redeem all of the then outstanding Series B Shares and Series B-1 Shares.

	The redemption price for Series C Preferred Share is equal to the original issue price (adjusted for share subdivisions, share dividends, reorganizations, reclassifications, consolidations or mergers) plus a 8% compounded annual return, plus all declared but unpaid dividends thereon up to the date of redemption.

	The redemption price for Series B Share or Series B-1 Share is equal to the greater of: (1) the their respective issue price (adjusted for share subdivisions, share dividends, reorganizations, reclassifications, consolidations or mergers) plus a 8% compounded annual return, plus all declared but unpaid dividends thereon up to the date of redemption; and (2) their fair market value, which is to be determined by independent appraisal, exclusive of liquidity or minority ownership discounts, performed by an independent third party mutually agreed by the holders of Series B or Series B-1 Preferred Shares (as the case may be) and the Company.

The redemption price for Series A Share and Series A-1 Share is equal to their original respective issue price (adjusted for share subdivisions, share dividends, reorganizations, reclassifications, consolidations or mergers) plus all declared but unpaid dividends thereon up to the date of redemption.

In the situation of the redemption, the payment of redemption price should be paid to the holders of the Series C Preferred Shares first, and then to the holders of the Series B and Series B-1 Preferred Shares, and then to the holders of Series A and Series A-1 Preferred Shares.

Dividends

Each holder of Preferred Shares (including Series A, Series A-1, Series B, Series B-1 and Series C Preferred Shares) shall be entitled to receive non-cumulative dividends at the rate of 8% of their respective issue price per annum (as adjusted for share split, consolidation, dividend, recapitalization and other similar transactions) (“8% Preferential Dividends”) when and if declared by the board of the directors.



After the 8% Preferential Dividends have been paid in full or declared, any additional dividends may be declared for the ordinary shares and, if such additional dividends are declared, then such additional dividends shall be declared pro rata on the ordinary shares and Preferred Shares on an as-converted basis.

Liquidation Preference

In the event of any liquidation, dissolution or winding up of the Company or any deemed liquidation event (e.g., change in control), the holders of Series A, Series A-1, Series B, Series B-1 and Series C Preferred Shares are entitled to receive an amount per share equal to 100% of the original issuance price plus all dividends accrued, or declared and unpaid.

If the assets and funds distributed among the holders are insufficient to permit the payment of the full preferential amounts, then the holders of Series C Preferred Shares shall be entitled to be paid first, followed in sequence by Series B-1, Series B, Series A-1 and Series A Preferred Shares. After payment of the full amounts from above, the remaining assets of the Company available for distribution shall be distributed ratably among the holders of preferred shares and ordinary shares in proportion to the number of outstanding shares held by each holder on an as converted basis.

Voting rights

Each Preferred Share conveys the right to the shareholder of one vote for each ordinary share upon conversion.

The Company has determined that, as of December 31, 2013, the Series A and Series A-1 Preferred Shares should be classified as mezzanine equity since certain deemed liquidation events (such as change of control of the Company) which give the redemption right to relevant holders are not within the control of the Company. In addition, the Company has also determined that the Series B, Series B-1 and Series C Preferred Shares should be classified as mezzanine equity since such preferred shares are contingently redeemable by the holders in the event that a qualified initial public offering has not occurred and the Preferred Shares have not been converted as of the redemption date.

The Company assessed beneficial conversion features attributable to the Preferred Shares and determined that there was no beneficial conversion feature related to the Preferred Shares.

The Company determined that there were no embedded derivatives requiring bifurcation as the economic characteristics and risks of the conversion and redemption features embedded derivative instrument are clearly and closely related to that of the Preferred Shares. The Preferred Shares are not readily convertible into cash as there is no market mechanism in place for trading its shares.




Repurchase of Series A Preferred Shares


Concurrently with issuance of Series A-1 and Series C Preferred Shares in September 2013, the Company repurchased 6,750,000 Series A Preferred Shares at the same issuance price of Series A-1 Preferred Shares, total US$2,845,593(equivalent to RMB17,532,268).The US$2,337,532(equivalent to RMB14,402,000) excess amount of the repurchase consideration over the carrying amount of Series A Preferred Shares was accounted for as deemed dividend.

Accretion

(1) Series A and Series A-1 Preferred Shares

The Company has classified the Series A and Series A-1 Preferred Shares as mezzanine equity since certain deemed liquidation events which give the redemption right to relevant holders are not within the control of the Company. The Company concluded that the occurrence of the aforesaid deemed liquidation events are not probable; therefore, subsequent adjustment of the amount of Series A and Series A-1 Preferred Shares presented in Mezzanine equity is not required.

(2) Series B, Series B-1 and Series C Preferred Shares

Due to the redemption features described above, the Company classified Series B, Series B-1 and Series C Preferred Shares in the mezzanine equity section of the consolidated balance sheets. The Company recognizes the changes in the redemption value immediately as they occur and adjust their respective carrying amounts to equal the redemption value at the end of each reporting period. The fair market value of the Series B, Series B-1 and Series C Preferred Shares was greater than their original purchase price as of December 31, 2012 and 2013. As a result, the Company recorded accretion to the redemption value immediately and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The accretion was recorded against retained earnings, or in the absence of retained earnings, by charges against additional paid-in capital. Once additional paid-in capital has been exhausted, additional charges were recorded by increasing accumulated deficit.



Movements


The following table sets forth the changes of Series A, Series A-1, Series B, Series B-1 and Series C Preferred Shares for years ended December 31, 2012, 2013 and 2014:




Series A Preferred Shares		For the year ended December 31,
		2012			2013			2014
		RMB'000			RMB'000			RMB'000

Beginning balance			—			6,540			3,270
Issuance			6,000			—			—
Deemed dividend			540			—			—
Repurchased by the Company			—			(3,270	)		—
Conversion into ordinary shares (b)			—			—			(3,270	)

Ending balance			6,540			3,270			—





Series A-1 Preferred Shares		For the year ended December 31,
		2012			2013			2014
		RMB'000			RMB'000			RMB'000

Beginning balance			—			—			51,452
Issuance			—			51,452			—
Conversion into ordinary shares (b)			—			—			(51,452	)

Ending balance			—			51,452			—





Series B Preferred Shares		For the year ended December 31,
		2012			2013			2014
		RMB'000			RMB'000			RMB'000

Beginning balance			—			54,238			159,757
Issuance of preferred shares			37,681			—			—
Less: issuance costs			(2,008	)		—			—
Less: warrants to Series B Preferred Shares Investors			(4,243	)		—			—
Accretion to redemption value			22,870			108,776			414,272
Conversion into ordinary shares (b)			—			—			(578,156	)
Exchange difference			(62	)		(3,257	)		4,127

Ending balance			54,238			159,757			—





Series B-1 Preferred Shares		For the year ended December 31,
		2012			2013			2014
		RMB'000			RMB'000			RMB'000

Beginning balance			—			—			71,962
Issuance			—			24,648			—
Transfer from preferred share warrant liability			—			5,232			—
Accretion to redemption value			—			43,042			183,155
Conversion into ordinary shares (b)			—			—			(256,958	)
Exchange difference			—			(960	)		1,841

Ending balance			—			71,962			—





Series C Preferred Shares		For the year ended December 31,
		2012			2013			2014
		RMB'000			RMB'000			RMB'000

Beginning balance			—			—			184,223
Issuance			—			82,898			—
Less: issuance costs (Note (a))			—			(6,961	)		—
Accretion to redemption value			—			110,964			457,463
Conversion into ordinary shares (b)			—			—			(646,340	)
Exchange difference			—			(2,678	)		4,654

Ending balance			—			184,223			—


Note (a):


The Company issued the Series A-1 and Series C Preferred Shares on the same date, and all the proceeds from issuance of Series A-1 Preferred Shares were used by the Company to repurchase 50% of the Series A Preferred Shares, all Li Meiping Ordinary shares, and certain ordinary shares held by Mr. Chen at the same issuance price of Series A-1 Preferred Shares, therefore, the Company considered that it is more appropriate to allocate all the issuance cost to Series C Preferred Shares as the issuance of Series A-1 Preferred Shares and repurchase of Series A Preferred Shares, Li Meiping Ordinary shares and certain ordinary shares were in substance a shareholders' transaction.

Note (b):

In August 2014, the Company completed its IPO. Accordingly, all outstanding preferred shares were converted into class A and class B ordinary shares. The carrying amount of preferred shares immediately prior to conversion was transferred to share capital and additional paid in capital.



The Company has used the discounted cash flow method to determine the underlying equity fair value of the Company and adopted equity allocation method to determine the fair value of the Preferred Shares as of the date of issuance and at each of the reporting dates. Key assumptions are set as below:




		As of
		December 31,
		2013			2014

Risk-free interest rate			1.64	%		—
Volatility			45.96	%		—
Dividend yield			—			—
Discount rate			27.6	%		—


The Company estimated the risk-free interest rate based on the yield of US Treasury Strips with a maturity life equal to period from the respective appraisal dates to expected liquidation date. Volatility was estimated at the dates of appraisal based on average of historical volatilities of the comparable companies in the same industry for a period from the respective appraisal dates to expected liquidation date. The Company has no history or expectation of paying dividend on the Preferred Shares. Discount rate was estimated by weighted average cost of capital as of each appraisal date. In addition to the assumptions adopted above, the Company's projections of future performance were also factored into the determination of the fair value of Preferred Shares on each appraisal date.

Warrants

Warrants	12 Months Ended
Warrants	Dec. 31, 2014
Warrants [Abstract]
Warrants	19	Warrants

	As mentioned in Note 18, in conjunction with the issuance of the Series B Preferred Shares, the Company also granted warrants (“Warrants – Series B-1”) to the investors of Series B. Preferred Shares holders to acquire 11,111,100 shares of Series B-1 Preferred Shares at an aggregate cash consideration of US$4,000,000. The Warrants – Series B-1 was exercisable at any time during the period commencing on the issuance of such warrants and expiring on the later of (i) twelve months after the issuance of such warrants Closing, or (ii) at the next round of the Company's financing.

	Warrants – Series B-1 were classified as liability in the consolidated balance sheet as of December 31, 2012 because Series B-1 Preferred Shares, as the settlement of Warrants – Series B-1, were redeemable. They are re-measured to fair value at each balance date. The Warrants – Series B-1 were exercised in July 2013.

	The fair value of Warrants – Series B-1 on issuance date and the subsequent balance sheet was estimated on the basis of binomial option pricing model with the following assumptions:




			Insurance			December 31,			Exercise
			date			2012			date

	Fair value of Warrants – Series B-1
	- US$'000			670			766			849
	- RMB'000			4,243			4,815			5,232
	Risk-free interest rate			0.27	%		0.22	%		0.09	%
	Volatility			51.62	%		42.75	%		41.37	%
	Dividend yield			—			—			—
	Discount rate			28.9	%		28.2	%		27.6	%


	Movement of Warrants – Series B-1 for years ended December 31, 2012 and 2013 is as follow:




			For the year ended December 31,
			2012			2013
			RMB'000			RMB'000

	Beginning balance			—			4,815
	Issuance			4,243			—
	Fair value change			564			514
	Exercise			—			(5,232	)
	Exchange difference			8			(97	)

	Ending balance			4,815			—

Sharebased_payments

Share-based payments	12 Months Ended
Share-based payments	Dec. 31, 2014
Share-based payments [Abstract]
Share-based payments	20	Share-based payments


	(a) Share options of Shenzhen iDreamSky

	Before the Reorganization, 2,030,000 share options were granted to the employees in June 2011 through individually signed share option agreements, respectively, to allow the employees to acquire equity interest in Shenzhen iDreamSky at a price of RMB1 for each share. The granted 2,030,000 share options represented 6.77% equity interest in Shenzhen iDreamSky on a fully diluted basis as its total number of shares (including those reserved for share option purpose) was assumed to be 30,000,000 shares.

	The aforesaid Shenzhen iDreamSky share options will vest over a four year service period on a straight-line basis.

	In April 2012, shortly after the establishment of the Company, the aforesaid Shenzhen iDreamSky share options were terminated and cancelled as agreed by Shenzhen iDreamSky and the relevant employees. In addition, the Company granted the share options of the Company to some of the aforesaid employees in July 2012. The cancelation of Shenzhen iDreamSky share options and the grant of new share options of the Company to the same employee was accounted for as modification of the original granted Shenzhen iDreamSky share options. There was no incremental value to the employee in the aforesaid modification, and therefore, no additional share-based compensation expense was recognized. For those employees who did not receive the new share options of the Company, the cancelation of Shenzhen iDreamSky share options resulted that the Group immediately recorded the remaining share-based compensation expense of RMB815,000 related to those share options.

	(b) Share incentive plan of the Company

	2012 Share Incentive Plan

	On July 31, 2012, the board of directors of the Company formally approved a share incentive plan, which permits the grant of share options and restricted or unrestricted ordinary shares up to 7,500,000 shares, to any eligible persons, as determined by the board. The contractual life of each share option under this share incentive plan is 10 years. According to the board resolution as of July 4, 2013, the share limit of aforesaid share incentive plan changed from 7,500,000 shares to 10,247,250 shares.

	In the event of the grant of share options, the exercise price of the option is not less than the greater of (1) the par value of the ordinary shares, (2) 100% of the fair market value of the ordinary shares on the date of grant, or (3)110% of the fair market value of the ordinary shares on the date of grant in the case of any person who owns shares possessing more than 10% of the total combined voting power of all classes of shares of the Company. To the extent required to satisfy applicable securities laws and certain events, share option (except share option granted to an officer, director, or consultant of the Company or any of its affiliates) shall vest and become exercisable at a rate of no less than 20% per year over five years after the date the share option is granted.



	In the event of the grant of restricted shares, the purchase price is not less than the greater of (1) the par value of the ordinary shares, (2) 85% of the fair market value of the ordinary shares on the date of grant or at the time the purchase is consummated; or (3) 100% of the fair market value of the ordinary shares on the date of grant, or at the time the purchase is consummated, in the case of any person who owns shares possessing more than 10% of the total combined voting power of all classes of shares of the Company. To the extent required to satisfy applicable securities laws, the restrictions imposed on the ordinary shares (other than that granted to an officer, director, or consultant of the Company or any of its affiliates) shall lapse as to such shares at a rate of at least 20% of the shares per year over the five years after the date the restricted share is granted.

	The Company has the right (but not the obligation) (“Call Right”) to repurchase in one or more transactions in connection with the grantee's termination of employment by or services to the Group, and the relevant grantee shall be obligated to sell any of the shares acquired through the aforesaid share options or restricted shares at a repurchase price. The repurchase price means, (i) in the event of the repurchase of restricted shares, the lesser of (a) the price paid by the grantee to acquire such restricted shares or (b) the fair market value of such restricted shares determined as of the exercise date of the Call Right, or (ii) in the event of the repurchase of shares other than restricted shares, the fair market value of such shares determined as of the exercise date of the Call Right.

	2014 Share Incentive Plan

	The Company adopted a 2014 Share Incentive Plan in June 2014. The initial maximum number of ordinary shares that may be issued under the 2014 Share Incentive Plan is 15,169,920. Upon the completion of the offering, the maximum aggregate number of ordinary shares that may be issued under the 2014 Share Incentive Plan will be increased to 12% of the Company's outstanding share capital (including any ordinary shares issued pursuant to any other-allotment options) on a fully diluted basis, minus 2,770,000.

	(b)-1 Restricted shares

	The following table summarizes the restricted shares granted by the Company in 2014:




	Restricted shares granted to directors and employees		Vesting Period from			Number of			Weighted-average
			grant date
						restricted shares			grant-date fair value
									(US$)

	Outstanding, January 1, 2014						—			—
	Granted on June 17, 2014 (Note(a))			2 to 48 months			12,200,080			3.3773
	Granted on August 20, 2014			3 years			60,000			4.965
	Granted on October 1, 2014			4 years			660,000			4.085
	Granted on December 5, 2014			4 years			100,000			4.4925
	Granted on December 9, 2014			4 years			6,000			4.1075
	Forfeited						—			—
	Outstanding, December 31, 2014						13,026,080			3.4294



	Expected to vested at December 31, 2014						732,719			3.3773




	(a) Out of 12,200,080 restricted shares, 1,928,000 restricted shares have performance conditions. A plan administrator, who is designated by the Company, shall in its sole discretion determine and evaluate the performance of the grantees for purposes of the vesting of such Performance Shares. The evaluation criteria may be varied from time to time at the plan administrator's absolute discretion. There were no performance conditions attached to the remaining 10,272,080 restricted shares.

	Forfeitures are estimated at the time of grant. If necessary, forfeitures are revised in subsequent periods if actual forfeitures differ from those estimates.

	For the years ended December 31, 2013, and 2014, the Company recorded share-based compensation relating to the restricted shares of nil and US$6,509,000 (equivalent to RMB39,682,000), respectively.

	As of December 31, 2014, total unrecognized compensation expense relating to the restricted shares was US$37,825,000 (equivalent to RMB231,454,000). The expense is expected to be recognized over a weighted average period of 3.5 years.



(b)-2 Share options

In 2012, the Company granted 3,420,000 share options to its employees. The following table summarizes the movements of share options in 2012, 2013 and 2014:




Options granted to employees		Number of			Weighted-			Weighted-			Weighted-		Weighted-		Aggregate intrinsic
		options									average
					average			average grant			grant date		average		value
					exercise			date fair value			fair value		remaining
					price per			per share of			per share		contractual
					share			share option					term
					(US$)			(US$)			(US$)		(years)		(US$)

Outstanding, January 1, 2012			—			—						—		—		—

Grant-as a replacement of Shenzhen iDreamSky share options (Note (i))			2,390,000			0.039			0.162			0.198

New grant (Note (ii))			830,000			0.048

Outstanding, December 31, 2012			3,220,000			0.04			0.162			0.198		8.69		879,800 (equivalent to
Outstanding, December 31, 2012			3,220,000			0.04			0.162			0.198		8.69		RMB5,530,000)

Forfeiture			(450,000	)		0.048

Outstanding, December 31, 2013			2,770,000			0.04			0.162			0.198		7.69		2,837,856 (equivalent to
Outstanding, December 31, 2013			2,770,000			0.04			0.162			0.198		7.69		RMB17,302,000)

Forfeiture			(80,000	)		0.048

Outstanding, December 31, 2014			2,690,000			0.04			0.162			0.198		6.69		11,378,700 (equivalent to
Outstanding, December 31, 2014			2,690,000			0.04			0.162			0.198		6.69		RMB69,626,000)


Exercisable at December 31, 2014			2,307,500			0.04			0.162			0.198		6.69		9,760,725 (equivalent to
Exercisable at December 31, 2014			2,307,500			0.04			0.162			0.198		6.69		RMB59,726,000)


Notes:



(i)	The vesting period of the share options granted is 4 years and the vesting schedules is 25% after 12 months from original grant date of Shenzhen iDreamSky share options, and the remaining 75% will vest in three equal instalments over the next three years.
(ii)	The vesting period of the share options granted is 4 years and the vesting schedules is 25% after 12 months from the grant date, and the remaining 75% will vest in three equal instalments over the next three years.



The aggregate intrinsic value is calculated as the difference between the exercise prices of share options and the fair value of the Company's ordinary shares, for those share options that have an exercise price below the fair value of the Company's ordinary shares. The grant date fair value of the Company's share options to the Group's employees was estimated using the binomial option pricing model with the following assumptions:




		Grant date

Risk-free interest rate			1.57	%
Volatility			58.97	%
Dividend yield			—


For the years ended December 31, 2012, 2013 and 2014, total share-based compensation expenses recognized by the Group for the shares options granted were RMB1,415,000, RMB329,000 and RMB329,000, respectively.

(c) Share transfer

On April 11, 2014, Dream Data, which is wholly owned by Mr. Chen, executed an instrument to transfer 7,308,860 ordinary shares in the Company to DT01 Holding International Limited, a company jointly owned by Mr. Ko and Anfernee Song Guan without any consideration. The Company recognize share-based compensation expenses of RMB145.7 million (US$23.5 million) in 2014 in relation to this transfer.

Basic_and_diluted_net_loss_per

Basic and diluted net loss per share	12 Months Ended
Basic and diluted net loss per share	Dec. 31, 2014
Basic and diluted net loss per share [Abstract]
Basic and diluted net loss per share	21	Basic and diluted net loss per share

	Basic and diluted net loss per share for the years ended December 31, 2012, 2013 and 2014 is calculated as follows:




			For the year ended December 31,
			2012			2013			2014
			RMB'000			RMB'000			RMB'000
	Numerator (RMB'000):

	Net (loss)/income attributable to the ordinary shareholders of the Company			(9,291	)		28,132			(16,875	)
	Accretion to convertible redeemable preferred shares redemption value			(22,870	)		(262,782	)		(1,054,890	)
	Deemed dividend to Series A preferred shareholders			(540	)		(14,402	)		—
	Deemed dividend to Li Meiping Ordinary shares			(300	)		(29,075	)		—

	Numerator of basic net loss per share - net (loss)/income attributable to ordinary shareholders of the Company			(33,001	)		(278,127	)		(1,071,765	)
	Dilutive effect of Preferred Shares			—			—			—

	Numerator for diluted loss per share - net loss attributable to ordinary shareholders			(33,001	)		(278,127	)		(1,071,765	)

	Denominator (Thousand shares):
	Denominator for basic and diluted net loss per share-weighted average number of shares outstanding			42,740			39,930			94,548


	Basic net loss per share (RMB)			(0.77	)		(6.97	)		(11.34	)

	Diluted net loss per share (RMB)			(0.77	)		(6.97	)		(11.34	)




	The Company's Preferred Shares are participating securities and as such would be included in the calculation of basic earnings per share under the two-class method. According to the contractual terms of the Preferred Shares, the Preferred Shares do not have a contractual obligation to share in the losses of the Company. Therefore no loss was allocated to the Preferred Shares in the computation of basic loss per share for the years ended December 31, 2012, 2013 and 2014.

	The Preferred Shares, Li Meiping Ordinary shares, share options and warrants were excluded from the computation of diluted net loss per ordinary share for the periods presented because including them would have had an anti-dilutive effect.

	The following table summarizes information regarding the weighted average number of ordinary shares equivalents which were excluded from the computation of diluted net loss per ordinary share:




			For the year ended December 31
			2012			2013			2014

	Preferred shares-weighted average (thousands)			25,670			55,930			55,071
	Share options-weighted average (thousands)			1,340			2,660			2,703
	Warrants -weighted average (thousands)			7,410			5,560			—

Related_party_transactions

Related party transactions	12 Months Ended
Related party transactions	Dec. 31, 2014
Related party transactions [Abstract]
Related party transactions	22	Related party transactions

	The table below sets forth the related parties and their relationships with the Group:




	Related party		Relationship with the Group
	Mr. Chen		a shareholder and a director of the Company
	Mr. Ko		a director of the Company
	Mr. Anfernee Song Guan (“Mr. Guan”)		a director of the Company
	Mr. Jun Zou (“Mr. Zou”)		Chief Financial Officer
	Ultimate Lenovo Limited		a shareholder
	Legend Star		a related party of a shareholder
	Tianren Hudong		an equity investee
	Beintoo China Co., Ltd. (“Beintoo China”)		an equity investee
	Guangzhou Grape		an equity investee
	Shenzhen Tencent Computer Systems Company Limited (“Shenzhen Tencent”)		a related party of a shareholder



	As of December 31, 2013 and 2014, the amounts due from/(to) related parties were as follows:




			As of December 31,
			2013			2014
			RMB'000			RMB'000

	Advance to Mr. Chen (Note i)			—			84
	Advance to Mr. Ko (Note i)			56			470
	Advance to Mr. Guan (Note i)			—			261
	Advance to Mr. Zou (Note i)			—			307
	Due from Tianren Hudong (Note ii)			—			1,390
	Due from Beintoo China (Note ii)			—			1,105
	Due from Tencent (Note iii)			—			12,660

				56			16,277


	Due to Mr. Chen			(196	)		—
	Due to Guangzhou Grape (iv)			—			(6,000	)
	Due to Tianren Hudong (iv)			—			(4,000	)
	Due to Ultimate Lenovo Limited (v)			(8,683	)		(8,706	)
				(8,879	)		(18,706	)

	Note i:

	Amounts due from these directors and officers are relate to advances made to them for business purposes.

	Note ii:

	Amounts due from Tianren Hudong and Beintoo China are related to the amounts paid on behalf of these entities.

	Note iii:

	In January 2013, Shenzhen iDreamSky and Shenzhen Tencent entered into a mobile games channel promotion framework agreement, pursuant to which Shenzhen Tencent will provide to Shenzhen iDreamSky certain Android version of mobile games to be published on Shenzhen iDreamSky's platforms in the PRC. Shenzhen Tencent and Shenzhen iDreamSky adopt a revenue sharing arrangement for the total revenue generated from publishing such mobile games on Shenzhen iDreamSky's platforms. During the year ended December 31, 2014, the relevant revenue recorded by Shenzhen iDreamsky was RMB10,408,000.

	In September 2013, Shenzhen iDreamSky also entered into a mobile license and distribution agreement with Shenzhen Tencent and Tencent Technology (Shenzhen) Company Limited (collectively referred to as “Tencent”), and Halfbrick Studios Pty. Ltd., (“Halfbrick”). Pursuant to the agreement Shenzhen iDreamSky and Halfbrick shall provide an exclusive mobile version of a game to Tencent for Tencent's distribution and operation on its platforms. Tencent will share the gross billings generated by the game pursuant to the revenue sharing arrangement under the agreement with Shenzhen iDreamSky and Halfbrick. During the year 2014, the amount of gross revenue generated from the aforesaid arrangement was RMB9,738,000.

	Note iv:

	Amounts due to Guangzhou Grape and Tianren Hudong are related to the unpaid investment cost.

Note v:

Amounts due to Ultimate Lenovo Limited are related to the unpaid cost for repurchase of series A convertible redeemable preferred shares.

The other receivables/payables due from/to related parties are unsecured, interest-free and payable on demand.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies [Abstract]
Commitments and Contingencies	23	Commitments and Contingencies



	(i)	Operating lease commitments

	The Group leases facilities in the PRC under non-cancellable operating leases expiring on different dates. Payments under operating leases are expensed on a straight-line basis over the periods of the respective leases.

	Total office rental expenses under all operating leases were RMB872,000 and RMB1,472,000 and RMB9,196,000 for the years ended December 31, 2012, 2013 and 2014 , respectively.

	Total bandwidth lease expenses under all operating leases were RMB550,000 and RMB3,525,000 and RMB4,721,000 for the years ended December 31, 2012, 2013 and 2014, respectively

	As of December 31, 2014, future minimum payments under non-cancellable operating leases consist of the following:




			As of December 31, 2014
			Rental expenses		Bandwidth lease
					expenses
			RMB'000		RMB'000

	2015			8,878		976
	2016			9,738		—
	2017			10,048		—
	2018 and thereafter			6,093		—
				34,757		976



	(ii)	Capital commitments

	As of December 31, 2014, the Group did not have any capital commitments.



	(iii)	Litigations

	Save as disclosed in note 26, the Group is not a party to, nor is aware of, any legal proceeding, investigation or claim which is likely to have a material adverse effect on the Group's business, financial condition, results or operations, or cash flows. The Group did not record any legal contingencies as of December 31, 2013 and 2014.

Restricted_net_assets

Restricted net assets	12 Months Ended
	Dec. 31, 2014
Restricted net assets [Abstract]
Restricted net assets	24	Restricted net assets

	The Group's ability to pay dividends is primarily dependent on the Group receiving distributions of funds from its subsidiaries. Relevant PRC statutory laws and regulations permit payments of dividends by the Group's subsidiaries, VIEs and VIEs' subsidiaries incorporated in PRC only out of their retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. The results of operations reflected in the financial statements prepared in accordance with U.S. GAAP differ from those reflected in the statutory financial statements of the Group's subsidiaries.

	The reserved funds as disclosed in Note 2.30 can only be used for specific purposes and are not distributable as cash dividends.
	As a result of these PRC laws and regulations that require annual appropriations of 10% of net after-tax profits to be set aside prior to payment of dividends as general reserve fund or statutory surplus fund, the Group's PRC subsidiaries, VIEs and VIEs' subsidiaries are restricted in their ability to transfer a portion of their net assets to the Company.

	Amounts restricted include registered capital, paid-in capital and statutory reserve funds, as determined pursuant to the PRC GAAP, totaling approximately RMB56,789,000 as of December 31, 2014; therefore in accordance with Rules 4.08 (e) (3) of Regulation S-X, the condensed financial statements of the Company as of December 31, 2013 and 2014 and for the years ended December 31, 2013 and 2014 are disclosed in Note 25.

Condensed_financial_statements

Condensed financial statements of the Company	12 Months Ended
Condensed financial statements of the Company	Dec. 31, 2014
Condensed financial statements of the Company [Abstract]
Condensed financial statements of the Company	25	Condensed financial statements of the Company

	The Company performed a test on the restricted net assets of consolidated subsidiaries, VIEs and VIEs' subsidiaries in accordance with Securities and Exchange Commission Regulation S-X Rule 4-08 (e) (3), “General Notes to Financial Statements” and concluded that it was applicable for the Company to disclose the financial statements for the parent company.

	The subsidiaries did not pay any dividend to the Company for the years presented. Certain information and footnote disclosures generally included in financial statements prepared in accordance with the U.S. GAAP have been condensed and omitted. The footnote disclosures contain supplemental information relating to the operations of the Company, as such, these statements should be read in conjunction with the notes to the consolidated financial statements of the Company.

	The Company did not have significant capital and other commitments, long-term obligations, or guarantees as of December 31, 2014.

	Condensed balance sheets




			As of December 31,
			2013			2014			2014
			RMB'000			RMB'000			US$'000
	Assets
	Current assets
	Cash and cash equivalents			72,118			870,029			140,223
	Amounts due from related parties			—			362			58
	Amount due from subsidiaries and VIEs			84,597			109,723			17,684
	Prepayments and other current assets			62			2,594			419
	Total current assets			156,777			982,708			158,384
	Non-current assets
	Investment in subsidiaries and VIEs			16,308			161,924			26,097
	Prepayments and other non-current assets			—			42,833			6,903
	Available-for-sale securities			—			19,852			3,200
	Intangible assets, net			—			14,992			2,416
	Total non-current assets			16,308			239,601			38,616

	Total assets			173,085			1,222,309			197,000

	Liabilities and shareholders' equity
	Current liabilities
	Accruals and other current liabilities			—			6,287			1,013
	Amount due to subsidiaries and VIEs			8,969			8			1
	Amount due to related parties			8,683			8,706			1,403
	Total current liabilities			17,652			15,001			2,417

	Total liabilities			17,652			15,001			2,417

	Commitments and contingencies (Note (i))			—			—			—

	Note:



	(i)	As of December 31, 2014, the Company did not have any commitments and contingencies.




			As of December 31,
			2013			2014			2014
			RMB'000			RMB'000			US$'000

	Mezzanine equity
	Series A convertible redeemable preferred shares (US$0.0001 par value, 6,750,000 as of December 31, 2013; and none outstanding as of December 31, 2014)			3,270			—			—
	Series A-1 convertible redeemable preferred shares (US$0.0001 par value, 19,717,880 as of December 31, 2013; and none outstanding as of December 31, 2014)			51,452			—			—
	Series B convertible redeemable preferred shares (US$0.0001 par value, 25,000,000 as of December 31, 2013; and none outstanding as of December 31, 2014)			159,757			—			—
	Series B-1 convertible redeemable preferred shares (US$0.0001 par value, 11,111,100 as of December 31, 2013; and none outstanding as of December 31, 2014)			71,962			—			—
	Series C convertible redeemable preferred shares (US$0.0001 par value, 27,948,320 as of December 31, 2013; and none outstanding as of December 31, 2014)			184,223			—			—

	Total mezzanine equity			470,664			—			—


Shareholders' (deficit)/equity
Ordinary shares (US$0.0001 par value; 409,472,700 and 500,000,000 shares authorized, 41,032,120 and 173,912,753 shares issued and outstanding as of December 31, 2013 and 2014, respectively)			26			107			18
Other shareholders' (deficit)/equity			(315,257	)		1,207,201			194,565

Total shareholders' (deficit)/equity			(315,231	)		1,207,308			194,583

Total liabilities, mezzanine equity and shareholders' (deficit)/equity			173,085			1,222,309			197,000




Condensed statements of operations and comprehensive (loss)/income




		Year ended December 31,
		2012			2013			2014			2014
		RMB'000			RMB'000			RMB'000			US$'000

Revenues			—			—			—			—
Cost of revenues			—			—			—			—

Gross profit			—			—			—			—

Operating expenses:
General and administrative expenses			—			(478	)		(1,977	)		(319	)

Total operating expenses			—			(478	)		(1,977	)		(319	)

Other (loss)/gain – net			(564	)		(514	)		6,417			1,034

Operating (loss)/income			(564	)		(992	)		4,440			715

Interest income			—			—			1,129			182
Foreign exchange gain and others			—			—			6,221			1,003
(Loss)/Income from subsidiaries and VIEs			(8,727	)		29,124			(28,665	)		(4,620	)


Net (loss)/income			(9,291	)		28,132			(16,875	)		(2,720	)

Accretion to convertible redeemable preferred shares redemption value			(22,870	)		(262,782	)		(1,054,890	)		(170,017	)
Deemed dividend to Series A preferred shareholders			(540	)		(14,402	)		—			—
Deemed dividend to Li Meiping Ordinary Shares			(300	)		(29,075	)		—			—

Net (loss)/income attributable to ordinary shareholders			(33,001	)		(278,127	)		(1,071,765	)		(172,737	)





Condensed statement of cash flows




		Year ended December 31,
		2012			2013			2014			2014
		RMB'000			RMB'000			RMB'000			US$'000

Net cash used in operating activities			(37,578	)		(39,266	)		(13,058	)		(2,104	)
Net cash (used in)/generated from investing activities			(5,695	)		5,687			(77,676	)		(12,519	)
Net cash provided by financing activities			43,715			107,487			893,906			144,071

Net increase in cash and cash equivalents			442			73,908			803,172			129,448

Cash and cash equivalents at the beginning of year			—			441			72,118			11,623

Effect of exchange loss on cash and cash equivalents			(1	)		(2,231	)		(5,261	)		(848	)

Cash and cash equivalents at end of the year			441			72,118			870,029			140,223


During the years ended December 31, 2013 and 2014, there were no cash dividends paid by the subsidiaries and VIEs to the Company.

Basis of presentation

The Company's accounting policies are the same as the Group's accounting policies with the exception of the accounting for the investments in subsidiaries, VIEs and VIEs' subsidiaries.

For the Company only condensed financial information, the Company records its investments in subsidiaries, VIEs and VIEs' subsidiaries under the equity method of accounting as prescribed in ASC 323, Investments-Equity Method and Joint Ventures. Such investments are presented on the condensed balance sheets as “Investment in subsidiaries and VIEs” and the subsidiaries and VIEs' loss as “Equity in loss of subsidiaries and VIEs” on the Condensed Statements of Operations and Comprehensive (Loss)/Income.

Subsequent_events

Subsequent events	12 Months Ended
	Dec. 31, 2014
Subsequent events [Abstract]
Subsequent events	26	Subsequent events



	(a)	On March 16, 2015, the board of directors of the Company approved a share repurchase program whereby the Company is authorized to repurchase its outstanding ADSs representing its ordinary shares with an aggregate value of up to US$20 million (equivalent to RMB123 million) over the next 12 months. As of the date of this report, the Company has repurchased a total of 112,400 ADSs at an average price of US$7.2234 per ADS.



	(b)	Starting from April 2, 2015, the Company, along with certain of its officers and directors and underwriters of IPO, were named as a defendant in two putative securities class action lawsuits filed in the U.S. District Court for the Southern District of New York and one putative securities class action lawsuit filed in New York state court: Hung v. iDreamSky Technology Limited, et al., Civil Action No. 1:15-cv-02514 (S.D.N.Y.; filed on April 2, 2015); Griffith v. iDreamSky Technology Limited, et al., Civil Action No. 1:15-cv-02944 (S.D.N.Y.; filed on April 15, 2015); and Mansour v. iDreamSky Technology Limited, et al., No. 651340/2015 (Sup. Ct. N.Y. County; filed on April 22, 2015). The complaints in the above-mentioned putative securities class action lawsuits allege that various public statements made by the Company during the respective alleged class periods, including the Company's registration statement and prospectus issued in connection with IPO, contained material misstatements and omissions in violation of the federal securities laws and artificially inflated the value of its ADSs. As the actions remain in their preliminary stages, the Company is currently not in a position to estimate the possible loss or possible range of loss, if any, associated with the resolution of these lawsuits.

Summary_of_significant_account1

Summary of significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2014
Summary of significant accounting policies [Abstract]
Basis of presentation	2.1	Basis of presentation

	The Group's consolidated financial statements have been prepared in accordance with the accounting principles generally accepted in the United State of America (“U.S. GAAP”).

Consolidation	2.2	Consolidation

	The Group's consolidated financial statements include the financial statements of the Company, its subsidiaries and its VIEs for which the Company or its subsidiary is the primary beneficiary. All transactions and balances between the Company, its subsidiaries and its VIEs have been eliminated upon consolidation.

	The Reorganization, as described in Note 1, has been accounted for at historical cost on the basis of the Reorganization is of entities under common control and is merely a recapitalization of the Listing Business engaged and does not result in any changes in business substance, management nor the ultimate controlling shareholder of the Listing Business engaged, before and after the Reorganization. The assets and liabilities of the VIEs are consolidated in the Company's financial statements at carryover basis. The accompanying consolidated statements of operations and comprehensive loss and consolidated statements of cash flows include the results of operations and cash flows of the Group as if the current group structure had been in existence throughout the years ended December 31, 2012, 2013 and 2014, or since their respective dates of incorporation, whichever is the shorter. The accompanying consolidated balance sheets as of December 31, 2013 have been prepared to present the financial position of the Group as if the current group structure had been in existence as of that date.



	A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to appoint or remove the majority of the members of the board of directors; or to cast a majority of votes at the meeting of directors; or has the power to govern the financial and operating policies of the investee under a statute or agreement between the shareholders or equity holders.

	A VIE is an entity in which the Company, or its subsidiary, through contractual agreements, bears the risks of, and enjoys the rewards normally associated with the ownership of the entity, and therefore the Company or its subsidiary is the primary beneficiary of the entity. In determining whether the Company or its subsidiaries are the primary beneficiary, the Company considered whether it has the power to direct activities that are significant to the VIE's economic performance, and also the Company's obligation to absorb losses of the VIE or the right to receive benefits from the VIEs.

	The WFOE 1 and ultimately the Company holds all the variable interests of the VIEs and has been determined to be the primary beneficiary of the VIEs.

Use of estimates	2.3	Use of estimates

	The preparation of the Company's consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from such estimates. The Company believes that, the estimation of (1) the revenue not yet been confirmed from mobile carriers; (2) deferred revenue; (3) income taxes; (4) determination of share-based compensation; (5) measurement of redemption value of redeemable preferred shares; (6) impairment assessment of long-lived assets; (7) impairment assessment of intangible assets and (8) fair value assessment of available-for-sale securities, represent critical accounting policies that reflect more significant judgments and estimates used in the preparation of its consolidated financial statements.

	Management bases the estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results could differ from these estimates.

Foreign currency translations	2.4	Foreign currency translations

	The Group uses Renminbi (“RMB”) as its reporting currency. The functional currencies of the Company and its subsidiaries incorporated in Hong Kong are United States dollar (“US$”) and the Hong Kong dollar (“HK$”), respectively, while the functional currency of the other entities and VIEs and their subsidiaries in the Group is RMB, which is their respective local currency. In the consolidated financial statements, the financial information of the Company and its subsidiaries, which use the US$ or HK$ as their functional currency, have been translated into RMB. Assets and liabilities are translated at the exchange rates on the balance sheet date, equity amounts are translated at historical exchange rates, while revenues, expenses, gains, and losses are translated using the average exchange rate for the period. Translation adjustments arising from these are reported as other comprehensive income or loss in the statement of operations and comprehensive (loss)/income.

	Foreign currency transactions denominated in currencies other than the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are remeasured at the applicable rates of exchange in effect at that date. Foreign exchange gains and losses resulting from the settlement of such transactions and from re-measurement at year-end are recognized in foreign currency exchange gains/losses, net in the consolidated statement of operations and comprehensive (loss)/income.

Convenience translation	2.5	Convenience translation

	Translations of amounts from RMB into US$ for the convenience of the reader were calculated at the noon buying rate of US$1.00 =MB6.2046 on December 31, 2014 as set forth in the H.10 statistical release of the U.S. Federal Reserve Board. No representation is made that the RMB amounts could have been, or could be, converted into US$ at such rate.

Fair value of financial instruments	2.6	Fair value of financial instruments

	Accounting guidance defines fair value as 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 Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.

	Accounting guidance establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Accounting guidance establishes three levels of inputs that may be used to measure fair value:

	Level 1—Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets

	Level 2—Include other inputs that are directly or indirectly observable in the marketplace

	Level 3—Unobservable inputs which are supported by little or no market activity

	Accounting guidance also describes three main approaches to measuring the fair value of assets and liabilities: (1) market approach; (2) income approach and (3) cost approach. The market approach uses prices and other relevant information generated from market transactions involving identical or comparable assets or liabilities. The income approach uses valuation techniques to convert future amounts to a single present value amount. The measurement is based on the value indicated by current market expectations about those future amounts. The cost approach is based on the amount that would currently be required to replace an asset.

	The Group's financial instruments mainly include cash and cash equivalents, short-term deposits, accounts receivable, amounts due from related parties, accounts payable, deferred revenue, amounts due to related parties, accruals and other current liabilities, short-term bank loans, which the carrying values approximate their fair values. Available-for-sale securities and preferred share warrant liability are stated at fair value at each balance sheet date.

Cash and cash equivalents	2.7	Cash and cash equivalents

	Cash and cash equivalents represent cash on hand, demand deposits and highly liquid investments placed with banks, which are unrestricted as to withdrawal or use, and which have original maturities of three months or less and are readily convertible to known amounts of cash.

Short-term deposits	2.8	Short-term deposits

	Short-term deposits represent time deposits placed with banks with original maturities of more than three months but less than one year. Interest earned is recorded as interest income in the consolidated statements of operations during the periods presented.

Deferred revenue and deferred cost	2.9	Deferred revenue and deferred cost

	Deferred revenue primarily consists of the unamortized revenue from sales of game tokens for casual games, and unamortized revenue from sales of virtual items for online game, where there is still an implied obligation to be provided by the Company and will be recognized as revenue when all of the revenue recognition criteria are met.

	Deferred cost is directly related to deferred revenue, primarily consists of the unamortized payment cost, distribution cost and content provider cost.

Accounts receivable	2.1	Accounts receivable

	Accounts receivable are presented net of allowance for doubtful accounts. The Group uses specific identification in providing for bad debts when facts and circumstances indicate that collection is doubtful and a loss is probable and estimable. If the financial conditions of its customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowance may be required. As of December 31, 2013 and 2014 the Group did not have any allowance for doubtful accounts, nor had it recognized any provisions for bad debt for the years then ended.

Investments in equity investees	2.11	Investments in equity investees

	Equity investments represent the Company's investments in privately held companies. The Company applies the equity method to account for an equity investment, in common stock or in-substance common stock, according to ASC 323 “Investment — Equity Method and Joint Ventures”, over which it has significant influence but does not own a majority equity interest or otherwise control.

	An investment in in-substance common stock is an investment in an entity that has risk and reward characteristics that are substantially similar to that entity's common stock. The Company considers subordination, risks and rewards of ownership and obligation to transfer value when determining whether an investment in an entity is substantially similar to an investment in that entity's common stock.

	For other equity investments that are not considered as debt securities or equity securities that have readily determinable fair values and over which the Company neither has significant influence nor control through investment in common stock or in-substance common stock, the cost method is used.

	Under the equity method, the Company's share of the post-acquisition profits or losses of the equity investee is recognized in the consolidated income statements and its share of post-acquisition movements in accumulated other comprehensive income is recognized in shareholders' equity. The excess of the carrying amount of the investment over the underlying equity in net assets of the equity investee represents goodwill and intangible assets acquired.

	When the Company's share of losses in the equity investee equals or exceeds its interest in the equity investee, the Company does not recognize further losses, unless the Company has incurred obligations or made payments or guarantees on behalf of the equity investee.

	Under the cost method, the Company carries the investment at cost and recognizes income to the extent of dividends received from the distribution of the equity investee's post-acquisition profits.

	The Company continually reviews its investments in equity investees to determine whether a decline in fair value below the carrying value is other than temporary. The primary factors the Company considers in its determination are the length of time that the fair value of the investment is below the Company's carrying value; the financial condition, operating performance and the prospects of the equity investee;

	and other company specific information such as recent financing rounds. If the decline in fair value is deemed to be other than temporary, the carrying value of the equity investee is written down to fair value. Impairment loss from cost method investment of RMB3,029,000 was recorded in the consolidated income statements for the year ended December 31, 2014.

Available-for-sale securities	2.12	Available-for-sale securities

	We apply ASC 320 “Investments—Debt and Equity Securities,” to which requires that debt and equity securities be classified into one of three categories and accounted for as follows: (1) those “held to maturity” are reported at amortized cost; (2) “trading securities” with unrealized holding gains and losses are included in earnings; and (3) debt and equity securities not classified as held to maturity or as trading securities are classified as “available for sale” and reported at fair value. Unrealized gains and losses on available for sale securities are excluded from earnings and reported as accumulated other comprehensive (loss)/income, net of tax.

	The assessment of the fair values for the investment classified as “available for sale” required significant estimates, which includes estimating the future cash flows, determining appropriate discount rates and other assumptions. Changes in these assumptions and estimates could materially affect the respective fair value of these investments. We monitor our investments for other-than-temporary impairment by considering factors including, but not limited to, current economic and market conditions, the operating performance of the companies including current earnings trends and other company-specific information.

	Impairment loss judged to be other than temporary, if any, are recognized in the consolidated income statements.

	FASB Statement No. 115 requires company to assess their available-for-sale securities each reporting period to determine whether declines in fair value below book value are to be considered other than temporary.

	If impairment is considered other than temporary, the holder must write down the cost basis of the impaired security to fair value. The amount of the write-down is included in earnings as a realized loss, and a new cost basis is established for the security. Any subsequent recovery in fair value is not recognized in earnings until the security is sold.

	FASB Statement No. 115 and its amendments provide a three-step process for determining whether impairment should be considered other than temporary.

	• Determine whether the investment is impaired. An investment is impaired if its fair value is less than its amortized cost basis (book value). The cost basis of an investment includes adjustments made for accretion, amortization, other impairments and hedging. Entities should make this assessment at the individual security level each reporting period.

	• Evaluate whether the impairment is other than temporary. Entities must evaluate impairment based on specific factors including the nature and extent of the decrease in fair value of the security below cost.

	• If the impairment is other than temporary, recognize an impairment loss equal to the difference between the investment's cost and its fair value. The amount of the write-down is the difference between amortized cost and the fair value of the investment on the balance sheet date. When impairment is recognized, the fair value of the impaired security becomes the new cost basis of the investment, and subsequent recoveries in fair value are not recognized in earnings until the security is sold or matures.

	An impairment loss on the available-for-sale securities is recognized in our consolidated statements of comprehensive income when the decline in value is determined to be other-than-temporary.
	The Company has classified its investment in convertible redeemable preferred shares in WeCasting Inc. as available-for-sale debt securities in accordance with ASC 320-10.

Property and equipment	2.13	Property and equipment

	Property and equipment are stated at historical cost less accumulated depreciation and impairment loss, if any. Depreciation is calculated using the straight-line method over their estimated useful lives. Residual rate is determined based on the economic value of the equipment at the end of the estimated useful lives as a percentage of the original cost.




			Estimated useful lives
	Servers, computers and equipment			3 years
	Furniture, fixtures and office equipment			3 years
	Motor vehicles			5 years
	Leasehold improvements			Shorter of lease term or 5 years

	Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of property and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the consolidated statements of operations and comprehensive loss.

Intangible assets	2.14	Intangible assets

	Intangible assets mainly consist of game licenses and capitalized development costs for internally generated software. Identifiable intangible assets are carried at acquisition cost less accumulated amortization and impairment loss, if any. Finite-lived intangible assets are tested for impairment if impairment indicators arise. Amortization of finite-lived intangible assets is computed using the straight-line method over the following estimated useful lives or the term of the relevant agreement, which are as follows:




			Estimated useful lives

	Game licenses			1-3 years
	Software licenses			2-3 years
	Capitalized development costs for internally generated software			1-2 years

	The Group capitalized qualified costs as internally generated software pursuant to ASC 350-40, Internal Use Software. Internal and external costs incurred during the preliminary project stage are expensed as incurred. The Group capitalizes costs relating to certain activities of developing and obtaining internally generated software that occur during the application development stage, such as external direct costs of materials and services consumed in developing or obtaining the software and costs for employees who are directly associated with and who devote time to the software project (to the extent of the time spent directly on the project). Maintenance costs related to the software are expensed as incurred. The Group does not license its internally generated software to any third parties.

Prepaid or guaranteed royalty fees	2.15	Prepaid or guaranteed royalty fees

	The Group's royalty expenses consist of fees that it pays to mobile game developers. Royalty-based obligations are either paid in advance and deferred on the balance sheet as prepaid royalties or accrued as subsequently paid. These royalty-based obligations are expensed to cost of revenues (where the Group is a principal) or offset against the revenues (where the Group is an agent) at the greater of the revenues derived from the relevant games multiplied by the applicable contractual rate or an effective royalty rate based on expected net product sales. Advanced licenses payments that are not recoupable against future royalties are capitalized as intangible assets and amortized over the lesser of the estimated life of the games or the term of the licenses agreement.

	The Group's contracts with certain licensors include minimum guaranteed royalty payments. When no significant performance obligation of the game licensor remains, the Company initially records each of these guarantees as an asset and as a liability at the contractual amount. The Company believes that the contractual amount represents the fair value of the liability. When significant performance remains with the game licensor, the Company records advance minimum royalty payments as an asset when actually paid on when a liability has been incurred, rather than upon execution of the contract. The Company classifies minimum royalty payment obligations as current liabilities to the extent they are contractually due within the next twelve months.

	At each balance sheet date, the Company evaluates the recoverability of deferred royalties as well as any unrecognized guarantees not yet paid to determine amounts that it deems unlikely to be realized through revenues generated from the games. The Company uses estimates of revenues, cash flows and net margins to evaluate the future realization of prepaid royalties and guarantees. This evaluation considers multiple factors, including the term of the agreement, forecasted demand, game life cycle status, game development plans, and current and anticipated game revenue levels, as well as other qualitative factors such as the success of similar games. To the extent that this evaluation indicates that the remaining prepaid and guaranteed royalty payments are not recoverable, the Company records an impairment charge to cost of revenues in the period that impairment is indicated.

Impairment of long-lived assets and intangible assets	2.16	Impairment of long-lived assets and intangible assets

	For long-lived assets including amortizable intangible assets, the Group evaluates for impairment whenever events or changes (triggering events) indicate that the carrying amount of an asset may no longer be recoverable. The Group assesses the recoverability of the long-lived assets by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to receive from use of the assets and their eventual disposition. Such assets are considered to be impaired if the sum of the expected undiscounted cash flows is less than the carrying amount of the assets. The impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets.

Operating leases	2.17	Operating leases

	Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under an operating lease are charged to the consolidated statements of operations and comprehensive loss on a straight-line basis over the period of the lease.

Revenue recognition	2.18	Revenue recognition

	Game publishing service revenue

	The Group is a publisher of mobile games developed by third party game developers or its own. The Group licenses mobile games from game developers and earns game publishing service revenue by making a localized version of the licensed games and publishing them to the game players through distribution channels, including various mobile application stores and software websites (collectively referred to as “distribution channels”), including the Group's websites. Through the distribution channels, game players can download the mobile games to their mobile devices. The mobile games licensed by the Group include casual mobile games (also known as "single player offline mobile games") and mid- and hardcore mobile games (also known as "multi-player online mobile games") which are operated under a free-to-play model whereby game players can download the games free of charge and are charged for the purchase of in-game virtual items via payment channels, such as various mobile carriers and third-party internet payment systems (collectively referred to as “payment channels”).

	a. Casual mobile games

	For casual mobile games, game players play the games on their own. Upon the completion of download and installation of the games to the game players' mobile device, all functionalities of the games have been fully delivered to the devices. Players can then play the games on their device without real time connection to the Internet. At game players' discretion, in-game virtual items may be purchased to enhance game players' game experience. The fulfillment of in-game purchase requires connection to the mobile carriers' network or Internet connection to the servers of payment channels at the time of purchase. Once the game players confirm their purchase requests, the payment channels send an “unlock code” to the device of the game players and then the purchased virtual items are automatically unlocked in the downloaded game. Therefore, future play and use of the purchased features do not require ongoing online connectivity or involvement of the Group and game servers are not necessary for game players to play the game or utilize the purchased in-game features or items. The Group does not have a practice or history of replacing lost games or data of offline mobile games for game players.

	b. Mid- and hardcore mobile games

	For mid- and hardcore mobile games, game players interact with other online players to collaborate or to compete among themselves to complete certain tasks of the games within a virtual social environment. Playing of the online mobile games requires real time internet connection to game servers, where all in-game user information is stored, including game playing contents and player's in-game purchase data. The game application downloaded on game players' device is similar to a portal to access the online game servers which are hosted by the game developers. Game players may purchase in-game virtual items or features via the payment channels to enhance their game-playing experience similar to offline mobile games.



	(i) Principal Agent Consideration

	a. Third party licensed mobile games

	Proceeds earned from selling in-game virtual items, in both of the licensed casual and mid- and hardcore mobile games, are shared between the Group and the game developers, with the amount paid to the developers generally calculated based on amounts paid by players, after deducting the fees paid to the payment channels and the distribution channels including the credit allowable for deduction for games that were downloaded through the Group's owned platforms, multiplied by a predetermined percentage for each game.

	In accordance with ASC 605-45, Revenue Recognition: Principal Agent Considerations, the Group evaluates agreements with the game developers, distribution channels and payment channels in order to determine whether or not the Group acts as the principal or as an agent in the arrangement with each party respectively, which it considers in determining if relevant revenues should be reported gross or net of the pre-determined amount of the proceeds shared with the other parties.

	The determination of whether to record the revenues gross or net is based on an assessment of various factors, including but not limited to whether the Group (i) is the primary obligor in the arrangement; (ii) has general inventory risk; (iii) changes the product or performs part of the services; (iv) has latitude in establishing the selling price; (v) has involvement in the determination of product and service specifications. The assessment is performed for all of the Group's licensed mobile games, including offline and online mobile games.

	With respect to the Group's game licenses arrangements entered into during the years ended December 31, 2012, 2013 and 2014, the Group considered that the (i) developers are responsible for providing the game product desired by the game players; (ii) the costs incurred by the developers to develop the games are more than the licensing costs and game localizations costs incurred by the Group; (iii) the hosting and maintenance of game servers for running the online mobile games is the responsibility of the developers, (iv and v) the developers have the right to review and approve the pricing of in-game virtual items and the specification, modification or update of the game made by the Group. The Group's responsibilities are publishing, providing payment solution and market promotion service, and thus the Group views the game developers to be its customers and considers itself as the agent of the game developers in the arrangements with game players. Accordingly, the Group records the game publishing service revenue from these licensed games, net of amounts paid to the game developers.

	As the Group is responsible for identifying, contracting with and maintaining the relationships of the distribution and payment channels, commission fees paid to the distribution channels and payment channels are included in cost of revenues and presented on a gross basis. The Group considers it is the primary obligor to the game developers for the reasons identified above as it has been given latitude by the game developers in selecting distribution and payment channels for its service to the game developers.



	With respect to certain of the Group's game license arrangements entered into during the year ended December 31, 2014, there are new game license arrangements under which the Group takes primary responsibilities of game operation, including determining distribution and payment channels, providing customer services, hosting game servers, if needed, and controlling game and services specifications and pricing. Under this type of game license arrangement, the Group considered itself as a principal in these arrangements. Accordingly, the Group records the mobile games revenues from these third party licensed games on a gross basis. Commission fees paid to distribution channels and payment channels and content fees paid to third party game developers are recorded as cost of revenues. Gross revenues from these licensed games on a gross basis were RMB217,742,000 for the year ended December 31, 2014. There was no such revenue earned from these games for the years ended December 31, 2012 and 2013.

	b. Self-developed and acquired mobile games

	During 2014, the Group self-developed mobile games and acquired mobile games from game developers. Game revenues derived from self-developed and acquired mobile games are recorded on a gross basis as the Group acts as a principal to fulfill most obligations related to the mobile game operation. Commission fees paid to distribution channels and payment channels are recorded as cost of revenues. Gross revenues from these games were RMB384,382,000 for the year ended December 31, 2014. There was no such revenue earned from these games for the years ended December 31, 2012 and 2013.

	(ii) Timing of revenue recognition

	The Group evaluates revenue recognition based on the criteria set forth in ASC 605, Revenue Recognition and ASC 985-605, Software: Revenue Recognition. The Group recognizes the service revenue when all four of the following criteria are met (i) persuasive evidence of an arrangement exists, (ii) service has been rendered, (iii) the selling price is fixed or determinable and (iv) the collection of the resulting receivable is reasonably assured.

	a. Casual mobile games

	For casual mobile games, the Group has determined that all revenue recognition criteria are met upon players' confirmation of the purchase request and the unlocking of the purchased virtual items. This is because the service fee earned by the Group from the developers is fixed or determinable, the fee is considered collectible and the performance by the Group has occurred once the game players purchase virtual items. The Group has no additional performance obligations to the developers or game players in order to earn the service fee upon the completion of the corresponding in-game purchases. Therefore, the Group recognizes revenue from providing services to casual mobile game developers upon the purchase of in-game virtual items by the game players.



	b. Mid- and hardcore mobile games

	For games where the Group is acting as an agent in selling the mid- and hardcore mobile games to game players, the Group has determined that all revenue recognition criteria are met upon players' confirmation of the purchase request although the utilization of the purchased virtual items require connection to the game servers. The fact that the operation of these mobile games requires hosting and maintenance of online game servers would not affect the timing of revenue recognition by the Group because those obligations are the responsibilities of the game developers as the primary obligor. Therefore, the Group recognizes revenues from providing services to mid- and hardcore mobile game developers upon the purchase of in-game virtual items by the game players as it has no further obligations to the developers in order to earn the service fee upon the completion of the corresponding in-game purchases.

	For mid- and hardcore mobile games where the Group is acting as a principal, the Group has determined that it is obligated to provide on-going services to the game players who purchased virtual items to gain an enhanced game-playing experience over an average playing period of the paying players, and accordingly, the Group recognizes the revenues ratably over the estimated average playing period of these paying players, starting from the point in time when virtual items are delivered to the players' accounts, and all other revenues recognition criteria are met.

	As the mid- and hardcore games are under a free-to-play model and revenue is generated from game paying players when they purchase game points for in-game virtual items, the Group focuses on the playing period of paying players when estimating the period over which revenue is being recognized. The Group tracks each of the paying players' purchases and log in history for each significant game to estimate the average playing period of the paying players (“estimated player play life”), which is the average playing period of all paying players between the first time the players charge game points into their accounts and the last log in. If a new game is launched and only a limited period of paying player data is available, then the Group considers other qualitative factors, such as the playing patterns for paying users for other games with similar characteristics.



	For the year ended December 31, 2014, the estimated player play life of three months is based on six games that have sufficient historical operating data. The same estimated player play life was applied to the other games due to the lack of sufficient historical operating data, as well as the similarity in game characteristics and playing patterns of paying players, such as targeted players and purchasing frequency. While the Group believes its estimates to be reasonable based on available game player information, it may revise such estimates in the future as the games' operation periods change, sufficient individual game data become available, or there is indication that the similarities in characteristics and playing patterns of paying players of the games change. Any adjustments arising from changes in the estimates of player pay life would be applied prospectively on the basis that such changes are caused by new information indicating a change in game player behavior patterns. Any changes in the Group's estimates of player pay life may result in revenues being recognized on a basis different from prior periods' and may cause its operating results to fluctuate. For the year ended December 31, 2012 and 2013, the estimated player paly life was not applicable, as there are no mid- and hardcore mobile games for which the Group is acting as a principal and no deferred revenue should be recorded accordingly.

	The Company also hosted and maintained certain servers to collect and analyze data relating to user location, type and number of games downloaded, playing frequency and time and purchasing habits of the users of our casual and mid- and hardcore games. However, the hosting and maintaining of these servers for internal data analysis does not affect the timing of revenue recognition by the Group.

	Other revenue

Other revenue mainly represents the advertising revenue. The Group provides advertising placements for a specified period of time on the interface of mobile games. The Group recognizes revenues ratably over the period during which the advertising services were provided.

Cost of revenues	2.19	Cost of revenues

	Amounts recorded as cost of revenues relate to direct expenses incurred in order to generate games publishing service and advertising revenue. Such costs are recorded as incurred.

	The Group records fees paid to payment and distribution channels, and game developers when the Group acting as principal, in cost of revenues.

	In addition, cost of revenues also includes (i) bandwidth costs, (ii) rental of offices, depreciation and amortization expense for servers and other equipment and intangibles directly related to operating the games, (iii) personnel expenses such as salary and welfare expenses and share-based compensation, (iv) business taxes and related surcharges, and (v) outsource costs, (vii) other costs.

Research and development costs	2.2	Research and development costs

	Research and development costs consist primarily of (i) salary and benefits for the Group's research and development personnel, and (ii) rental and depreciation of office premise and servers utilized by the research and development personnel.

	Costs incurred during the research stage are expensed as incurred. Costs incurred in the development stage, prior to the establishment of technological feasibility, which is when a working model is available, are expensed when incurred.

Product development	2.21	Product development

	Product development expenses include expenses incurred by the Group to develop the Group's mobile games as well as to maintain, monitor and manage the Group's transaction and service platform. The Group recognizes software and mobile applications development costs in accordance with ASC 350-40 “Software — internal use software”. The Group expenses all costs that are incurred in connection with the planning and implementation phases of development and costs that are associated with repair or maintenance of the existing operation platform and mobile applications or the development of software or mobile applications for internal use.

Sales and marketing expenses	2.22	Sales and marketing expenses

	Sales and marketing expenses comprise primarily of salary, share-based compensation expenses, and benefits of sales and marketing personnel and advertising and market promotion expenses. The advertising and market promotion expenses amounted to approximately RMB2,779,000 RMB27,905,000 and RMB97,576,000 during the years ended December 31, 2012, 2013 and 2014, respectively.

General and administrative expenses	2.23	General and administrative expenses

	General and administrative expenses consist primarily of salary and benefits, including share-based compensation for general and administrative personnel, professional service fees, legal expenses and other administrative expenses.

Government subsidies	2.24	Government subsidies

	Subsidies from the government are recognized at their fair value where there is a reasonable assurance that the subsidies will be received and the Group will comply with all attached conditions.

	General-use subsidies which are not subject to any conditions or specific use requirements are recorded in profit or loss as other income in the consolidated statements.

	Government subsidies relating to property, plant and equipment are included in other current liabilities as deferred government grants and are credited to profit or loss on a straight-line basis over the expected lives of the related assets.

Share-based compensation	2.25	Share-based compensation

	All share-based awards to employees and directors, including share options and ordinary shares awards are measured at the grant date based on the fair value of the awards. Share-based compensation, net of forfeitures, is recognized as expense on a straight-line basis over the requisite service period, which is the vesting period.

	The Group uses the binominal option pricing model to determine the fair value of share options and account for share-based compensation expenses using an estimated forfeiture rate at the time of grant and revise, if necessary, in subsequent periods if actual forfeitures differ from initial estimates. Share-based compensation expenses are recorded net of estimated forfeitures such that expenses are recorded only for those share-based awards that are expected to vest. The determination of the fair value is affected by the share price as well as assumptions regarding a number of complex and subjective variables, including the expected share price volatility, actual and projected employee and share option exercise behavior, risk-free interest rates and expected dividends. The use of the Binomial option-pricing model requires extensive actual employee exercise behavior data for the relative probability estimation purposes, and a number of complex assumptions.

	If a share-based award is modified after the grant date, the Group evaluates for such modifications in accordance with ASC 718 Compensation—Stock Compensation and the modification is determined to be a probable-to-probable (Type 1) modification, additional compensation expenses are recognized in an amount equal to the excess of the fair value of the modified equity instrument over the fair value of the original equity instrument immediately before modification. The additional compensation expenses are recognized immediately on the date of modification or over the remaining requisite service period, depending on the vesting status of the award. The total recognized compensation cost for an equity award will at least equal to the fair value of the award at the grant date.

Income Taxes	2.26	Income Taxes

	Current income taxes are provided on the basis of net income for financial reporting purposes, adjusted for income and expense items which are not assessable or deductible for income tax purposes, in accordance with the regulations of the relevant tax jurisdictions. Deferred income taxes are accounted for using an asset and liability method. Under this method, deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory rates applicable to future years to differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities. The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes. The effect on deferred taxes of a change in tax rates is recognized in the statements of operations and comprehensive loss in the period of change. A valuation allowance is provided to reduce the amount of deferred tax assets if it is considered more likely than not that some portion of, or all of the deferred tax assets will not be realized.

Uncertain tax positions	2.27	Uncertain tax positions

	Significant judgment is required in evaluating the Group's uncertain tax positions and determining its provision for income taxes. The Group recognizes interests and penalties, if any, under accrued expenses and other current liabilities on its balance sheet and under other expenses in its statements of operations and comprehensive loss. The Group did not recognize any significant interest and penalties associated with uncertain tax positions for the years ended December 31, 2012, 2013 and 2014. As of December 31, 2013 and 2014, the Group did not have any significant unrecognized uncertain tax positions.

Employee social security and welfare benefits	2.28	Employee social security and welfare benefits

	Employees of the Group in the PRC are entitled to staff welfare benefits including pension, work-related injury benefits, maternity insurance, medical insurance, unemployment benefit and housing fund plans through a PRC government-mandated multi-employer defined contribution plan. The Group is required to accrue for these benefits based on certain percentages of the employees' salaries, up to a maximum amount specified by the local government. The Group is required to make contributions to the plans out of the amounts accrued. The PRC government is responsible for the medical benefits and the pension liability to be paid to these employees and the Group's obligations are limited to the amounts contributed and no legal obligation beyond the contributions made.

	Employee social security and welfare benefits included as expenses in the accompanying statements of operations and comprehensive loss amounted to RMB1,106,000, RMB3,125,000, and RMB12,174,000, for the years ended December 31, 2012, 2013 and 2014, respectively.

Ordinary shares	2.29	Ordinary shares

	The Company accounts for repurchased ordinary shares under the cost method and include such treasury stock as a component of the ordinary shareholders' equity. Cancellation of treasury stock is recorded as a reduction of ordinary shares and retained earnings/(accumulated deficit), as applicable. An excess of purchase price over par value charged entirely to retained earnings/(accumulated deficit).

Freestanding preferred share warrants	2.3	Freestanding preferred share warrants

	The freestanding warrants, which are related to shares that are redeemable, are classified as liabilities on its consolidated balance sheets. The warrants were subject to re-measurement at each balance sheet date and any change in fair value is recognized as a component of other gain/(loss) - net. The warrants were exercised in July 2013.

Statutory reserves	2.31	Statutory reserves

	The Group's subsidiaries and VIEs established in the PRC are required to make appropriations to certain non-distributable reserve funds.

	In accordance with the laws applicable to China's Foreign Investment Enterprises, the Group's subsidiaries registered as wholly-owned foreign enterprises have to make appropriations from its after-tax profit (as determined under the Accounting Standards for Business Enterprises as promulgated by the Ministry of Finance of the People's Republic of China (“PRC GAAP”)) to reserve funds including general reserve fund, and staff bonus and welfare fund. The appropriation to the general reserve fund must be at least 10% of the after-tax profits calculated in accordance with the PRC GAAP. Appropriation is not required if the reserve fund has reached 50% of the registered capital of the entity. Appropriation to the staff bonus and welfare fund is at the entity's discretion.

	In addition, in accordance with the Company Law of the PRC, the VIEs of the Company registered as PRC domestic companies must make appropriations from its after-tax profit as determined under PRC GAAP to non-distributable reserve funds including a statutory surplus fund and a discretionary surplus fund. The appropriation to the statutory surplus fund must be at least 10% of the after-tax profits as determined under PRC GAAP. Appropriation is not required if the surplus fund has reached 50% of the registered capital of the entity. Appropriation to the discretionary surplus fund is made at the discretion of the entity.

	The use of the general reserve fund, statutory surplus fund and discretionary surplus fund are restricted to the offsetting of losses or increasing capital of the respective companies. The staff bonus and welfare fund is a liability in nature and is restricted to fund payments of special bonus to staff and for the collective welfare of employees. All these reserves are not allowed to be transferred to the entity in terms of cash dividends, loans or advances, nor can they be distributed except under liquidation.

Related parties	2.32	Related parties

	Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence, such as a family member or relative, shareholder, or a related corporation. See also Note 22 for further information.

Dividends	2.33	Dividends

	Dividends are recognized when declared. No dividends were declared for the years ended December 31, 2012, 2013 and 2014, respectively. The Group does not have any present plan to pay any dividends on ordinary shares in the foreseeable future. The Group currently intends to retain the available funds and any future earnings to operate and expand its business.

Earnings/(loss) per share	2.34	Earnings/(loss) per share

	Basic earnings/(loss) per share is computed by dividing net earnings/(loss) attributable to ordinary shareholders, considering the accretion of redemption feature of the convertible redeemable preferred shares as well as any deemed dividends to preferred shareholders and Li Meiping Ordinary shares, by the weighted average number of ordinary shares outstanding during the period using the two-class method. Under the two-class method, net income is allocated between ordinary shares and other participating securities based on their participating rights. Net losses are not allocated to other participating securities if based on their contractual terms they are not obligated to share the losses.

	Diluted earnings/(loss) per share is calculated by dividing net earnings/(loss) attributable to ordinary shareholders, as adjusted for the effect of the assumed conversion of dilutive ordinary equivalent shares, if any, by the weighted average number of ordinary and dilutive ordinary equivalent shares outstanding during the period. Ordinary equivalent shares consist of ordinary shares issuable upon the conversion of the preferred shares, using the if-converted method, and shares issuable upon the exercise of share options using the treasury stock method. Ordinary equivalent shares are not included in the denominator of the diluted loss per shares calculation when inclusion of such share would be anti-dilutive.

Comprehensive (loss)/income	2.35	Comprehensive (loss)/income

	Comprehensive (loss)/income is defined as the change in equity of the Group during a period arising from transactions and other events and circumstances excluding transactions resulting from investments by shareholders and distributions to shareholders. The Group has recognized foreign currency translation adjustments as other comprehensive (loss)/income in the consolidated statements of operations and comprehensive (loss)/income.

Segment reporting	2.36	Segment reporting

	Operating segments are defined as components of an enterprise engaging in businesses activities for which separate financial information is available that is regularly evaluated by the Group's chief operating decision makers in deciding how to allocate resources and assess performance. The Group's chief operating decision maker has been identified as the Chief Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Group. The Group has internal reporting of cost and expenses that does not distinguish between segments, and reports costs and expenses by nature as a whole. The Group does not distinguish between markets or segments for the purpose of internal reporting. Hence, the Group has only one operating segment. As the Group's long-lived assets and revenues are substantially located in and derived from the PRC, no geographical segments are presented.

Recently issued accounting pronouncements	2.37	Recently issued accounting pronouncements

	The FASB issued Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which changes the threshold for reporting discontinued operations and adds new disclosures. The new guidance defines a discontinued operation as a disposal that “represents a strategic shift that has (or will have) a major effect on an entity's operations and financial results.” The standard is required to be adopted by public business entities in annual periods beginning on or after December 15, 2014, and interim periods within those annual periods. Entities may “early adopt” the guidance for new disposals. We are currently evaluating the impact on our consolidated financial statements of adopting this guidance.

	On May 28, 2014, the FASB and IASB issued their long-awaited converged standard on the recognition of revenue from contracts with customers. The standard is intended to improve the financial reporting of revenue and improve comparability of the top line in financial statements globally. The FASB is amending the FASB Accounting Standards Codification and creating a new Topic 606, Revenue from Contracts with Customers, to supersede the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the Codification. Additionally, the amendments supersede some cost guidance included in Subtopic 605-35, Revenue Recognition—Construction-Type and Production-Type Contracts. For a public entity, the amendments are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. We are currently evaluating the impact on our consolidated financial statements of adopting this guidance.



	In June 2014, under ASC 718, Compensation—Stock Compensation, the FASB issued Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. These amendments apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. That is the case when an employee is eligible to retire or otherwise terminate employment before the end of the period in which a performance target could be achieved and still be eligible to vest in the award if and when the performance target is achieved. For all entities, the amendments are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. We are currently evaluating the impact on our consolidated financial statements of adopting this guidance.

	In August 2014, the FASB issued Presentation of Financial Statements – Going Concern. This standard requires management to evaluate for each annual and interim reporting period whether it is probable that the reporting entity will not be able to meet its obligations as they become due within one year after the date that the financial statements are issued. If the entity is in such a position, the standard provides for certain disclosures depending on whether or not the entity will be able to successfully mitigate its going concern status. This guidance is effective for annual periods ending after December 15, 2016 and interim periods within annual periods beginning after December 15, 2016. Early application is permitted. We do not anticipate that adoption will have a significant impact on our financial position, results of operations, or cash flows.

	On February 18, 2015, the FASB issued Accounting Standards Update 2015-02, Consolidation (Topic 810) –Amendments to the Consolidation Analysis. The new guidance applies to entities in all industries and provides a new scope exception to registered money market funds and similar unregistered money market funds. It provide new guidance to companies in determining whether an entity is a variable interest entity (VIE), assessing fees paid to a decision maker or a service provider, and consideration of related parties in the economics test. The standard is effective for public business entities for annual periods beginning after December 15, 2015. The Company is in the process of assessing the impact of this new guidance.

Organization_and_principal_act1

Organization and principal activities (Tables)	12 Months Ended
Organization and principal activities (Tables)	Dec. 31, 2014
Organization and principal activities [Abstract]
Details of The Company's Subsidiaries and Variable Interest Entities
	Company Name		Place and date of			% of direct or				Principal activities

			incorporation			indirect				and place of operation

						economic

						ownership

	Subsidiaries
	iDreamSky HK			Hong Kong/March 6, 2012			100	%			Investment holding/Hong Kong
	IDS Investment Holdings Limited			BVI/September 1, 2014			100	%			Investment holding/BVI
	IDS01 Holdings Limited			BVI/June 26, 2014			100	%			Investment holding/BVI
	IDS02 Holdings Limited			BVI/September 10, 2014			100	%			Investment holding/BVI
	IDS03 Holdings Limited			BVI/September 10, 2014			100	%			Investment holding/BVI
	IDS04 Holdings Limited			BVI/September 10, 2014			100	%			Investment holding/BVI
	IDS05 Holdings Limited			BVI/September 10, 2014			100	%			Investment holding/BVI
	iSkytouch Holdings Limited			BVI/November 24, 2014			83.3	%			Investment holding/BVI
	Chuangmeng Information (the “WFOE 1”)			PRC/April 19, 2012			100	%			Development of computer
											software and provision of
											information technology
											services/PRC
	Qianhai Chuangyi Shikong Technology (Shenzhen) Co., Ltd. (the “WFOE 2”)			PRC/October 17, 2014			100	%			Development of computer
											software and provision of
											information technology
											services/PRC

	VIEs and their subsidiaries
	Shenzhen Mengyu			PRC/November 19, 2009			100	%			Mobile game publishing /PRC
	Shenzhen iDreamSky			PRC/February 14, 2011			100	%			Mobile game publishing /PRC
	Beijing Chuangmeng			PRC/January 31, 2012			100	%			Mobile game publishing /PRC
	Shenzhen Yiyou Technology Co., Ltd. (“Yiyou”), a non-wholly-owned subsidiary of Shenzhen iDreamSky			PRC/November 23, 2012			86.5	%			Game developments/PRC
	Shenzhen Zhuoyou Technology Co., Ltd. (“Zhuoyou”), a non-wholly-owned subsidiary of Shenzhen iDreamSky			PRC/December 11, 2013			90.9	%			Game developments/PRC





	Company Name		Place and date of			% of direct or				Principal activities

			incorporation			indirect				and place of operation

						economic

						ownership

	VIEs and their subsidiaries
	Nanjing Zhuochuang Huyu Information Technology Co., Ltd (“Zhuochuang”), a wholly-owned subsidiary of Shenzhen Mengyu			PRC/March 27, 2014			100	%			Mobile game publishing/PRC
	Shenzhen Lefeng Huyu Technology Co., Ltd (“Lefeng”), a wholly-owned subsidiary of Shenzhen Mengyu			PRC/November 06, 2014			100	%			Game developments/PRC
	Shenzhen Haoyiwan Technology Co., Ltd (“Haoyiwan”), a wholly-owned subsidiary of Lefeng			PRC/December 04, 2014			100	%			Game developments/PRC
	ShenZhen Chenhai Star Technology Co., Ltd (“Chenhai”), a wholly-owned subsidiary of Shenzhen iDreamSky			PRC/December 17, 2014			100	%			Game developments/PRC

			As of December 31,
			2013			2014
			RMB ‘000			RMB ‘000
	Assets
	Current assets
	Cash and cash equivalents			70,759			56,324
	Accounts receivable			76,900			204,818
	Amounts due from related parties			56			16,277
	Prepayments and other current assets			7,018			178,955
	Deferred tax assets			1,262			—

	Total current assets			155,995			456,374


Non-current assets
Investments in equity investees			1,330			11,498
Prepayments and other non-current assets			1,630			4,062
Property and equipment, net			8,512			15,888
Intangible assets, net			2,040			82,513

Total non-current assets			13,512			113,961



Total assets			169,507			570,335


Current liabilities
Short-term bank loans			—			(20,000	)
Deferred revenue			—			(41,411	)
Accounts payable			(75,300	)		(163,072	)
Accruals and other current liabilities			(9,038	)		(40,897	)
Amounts due to related parties			(196	)		(10,000	)
Amounts due to other subsidiaries in the Group			(97,126	)		(121,417	)

Total current liabilities			(181,660	)		(396,797	)


Total liabilities			(181,660	)		(396,797	)


Net (liabilities)/assets			(12,153	)		173,538





		Years ended December 31,
		2012			2013				2014
		RMB ‘000			RMB ‘000				RMB ‘000

Revenues			19,378			246,508				984,026
Net (loss)/ income			(5,673	)		(872	)			4,011
Net cash provided by operating activities			14,670			71,758				59,165
Net cash used in investing activities			(4,076	)		(11,963	)			(93,600	)
Net cash (used in)/provided by financing activities			(1,873	)		(743	)			20,000

Summary_of_significant_account2

Summary of significant accounting policies (Tables)	12 Months Ended
Summary of significant accounting policies (Tables)	Dec. 31, 2014
Summary of significant accounting policies [Abstract]
Property, Plant and Equipment, Estimated Useful Lives
		Estimated useful lives
	Servers, computers and equipment		3 years
	Furniture, fixtures and office equipment		3 years
	Motor vehicles		5 years
	Leasehold improvements		Shorter of lease term or 5 years
Useful lives of finite-lived intangible assets
		Estimated useful lives

	Game licenses		1-3 years
	Software licenses		2-3 years
	Capitalized development costs for internally generated software		1-2 years

Concentration_and_risk_Tables

Concentration and risk (Tables)	12 Months Ended
Concentration and risk (Tables)	Dec. 31, 2014
Concentration and risk [Abstract]
Concentration of credit risk
			As of December 31,
			2013			2014


	Mobile telecom operator 1			60	%		30	%
	Mobile telecom operator 2			20	%			*
	Mobile telecom operator 3			17	%			*


	* Less than 10%

Concentration of game revenues
			For the year ended December 31,
			2012			2013			2014


	Game 1				*		42	%		11	%
	Game 2			60	%		33	%			*
	Game 3				*		11	%		13	%
	Game 4			20	%			*			*
	Game 5			12	%			*			*



	*	Less than 10%

Cash_and_cash_equivalents_Tabl

Cash and cash equivalents (Tables)	12 Months Ended
Cash and cash equivalents (Tables)	Dec. 31, 2014
Cash and cash equivalents [Abstract]
Schedule of cash and cash equivalents
		As of December 31,
		2013		2014
		RMB'000		RMB'000

	RMB		71,163		613,969
	US$		108,495		315,860
	Total		179,658		929,829

Prepayments_and_other_current_1

Prepayments and other current assets (Tables)	12 Months Ended
Prepayments and other current assets (Tables)	Dec. 31, 2014
Prepayments and other current assets [Abstract]
Schedule of Other Current Assets
			As of December 31,
			2013		2014
			RMB'000		RMB'000

	Prepaid minimum guarantee(i)			—		81,764
	Prepaid advertising expenses			2,430		70,663
	Deferred cost			—		16,107
	Loans to employees			1,380		3,871
	Office rental deposits			1,617		1,647
	Others			1,651		15,372

	Total			7,078		189,424




	(i):	Prepaid minimum guarantee is prepayment to game developers according to the payment terms of contracts, and this prepayment will be deducted by revenue sharing amount when future revenue is generated.
		The Company assessed prepaid minimum guarantee for impairment when events or changes in circumstances indicate that the carrying amount of prepaid could not be recoverable. There are no such impairment recognized as of December 31, 2014.

Investments_in_equity_investee1

Investments in equity investees (Tables)	12 Months Ended
Investments in equity investees (Tables)	Dec. 31, 2014
Investments in equity investees [Abstract]
Schedule of Long-Term Cost and Equity Method Investments
		As of December 31,
		2013		2014
		RMB'000		RMB'000

	JTEA Inc. (cost method)		—		15,303
	Guangzhou Grape NetworkTechnology Co., Ltd. (equity method)		—		6,056
	ShenZhen TianRen Hudong Technology Co., Ltd. (equity method)		—		3,860
	Chengdu JuLe Technology Co., Ltd (equity method)		1,330		1,231
	Beintoo China Limited (PRC) (equity method)		—		351
			1,330		26,801

Prepayments_and_other_noncurre1

Prepayments and other non-current assets (Tables)	12 Months Ended
Prepayments and other non-current assets (Tables)	Dec. 31, 2014
Prepayments and other non-current assets [Abstract]
Schedule of Prepayments and Other Non-Current Assets
		As of December 31,
		2013		2014
		RMB'000		RMB'000

	Prepayments for acquisition of software (i)		—		42,833
	Long-term loans to employees		1,630		3,423
			1,630		46,256

Availableforsale_securities_Ta

Available-for-sale securities (Tables)	12 Months Ended
Available-for-sale securities (Tables)	Dec. 31, 2014
Available-for-sale securities [Abstract]
Schedule of Available-for-Sale Securities
		As of December 31,
		2013		2014
		RMB'000		RMB'000
	WeCasting Inc.		—		19,852

Property_and_equipment_net_Tab

Property and equipment, net (Tables)	12 Months Ended
Property and equipment, net (Tables)	Dec. 31, 2014
Property and equipment, net [Abstract]
Property, Plant And Equipment
		As of December 31,
		2013			2014
		RMB'000			RMB'000
	Gross carrying amount:
	Servers, computers and equipment		5,338			13,807
	Furniture, fixtures and office equipment		1,087			2,209
	Leasehold improvements		4,227			5,488
	Motor vehicles		214			614
	Total of gross carrying amount		10,866			22,118
	Less: accumulated depreciation		(2,182	)		(6,217	)
	Property and equipment, net		8,684			15,901

Intangible_assets_net_Tables

Intangible assets, net (Tables)	12 Months Ended
Intangible assets, net (Tables)	Dec. 31, 2014
Intangible assets, net [Abstract]
Schedule of Intangible Assets, Net

		2013			2014
		RMB'000			RMB'000
	Gross carrying amount:
	Game licenses		4,561			102,038
	Software licenses		—			1,639
	Capitalized development costs for internal use software		620			3,040
	Total of gross carrying amount		5,181			106,717
	Less: accumulated amortization		(3,141	)		(9,212	)
	Intangible assets, net		2,040			97,505

		As of December 31,
		2013			2014
		(years)			(years)

	Game licenses		1.4			2.6
	Software licenses		N/A			3
	Capitalized development costs		1.5			1.5

Estimated Amortization Expenses
		RMB'000

	2015		47,077
	2016		36,966
	2017		13,462
			97,505

Shortterm_bank_loans_Tables

Short-term bank loans (Tables)	12 Months Ended
Short-term bank loans (Tables)	Dec. 31, 2014
Short-term bank loans [Abstract]
Schedule of Short-term Bank Loans
		As of December 31,
		2013		2014
		RMB'000		RMB'000

	Short-term bank loans		—		20,000

Deferred_revenue_Tables

Deferred revenue (Tables)	12 Months Ended
Deferred revenue (Tables)	Dec. 31, 2014
Deferred revenue [Abstract]
Schedule of Deferred Revenue
		As of December 31,
		2013		2014
		RMB'000		RMB'000

	Online games		—		41,411

Accruals_and_other_current_lia1

Accruals and other current liabilities (Tables)	12 Months Ended
Accruals and other current liabilities (Tables)	Dec. 31, 2014
Accruals and other current liabilities [Abstract]
Accrued Expenses and Other Current Liabilities
		As of December 31,
		2013		2014
		RMB'000		RMB'000

	Accrued salaries and welfare		4,991		17,334
	Business and other taxes payables (i)		14,191		12,473
	Legal and professional fee (ii)		—		13,226
	Government subsidies		780		230
	Others		838		4,023
	Total		20,800		47,286

Cost_of_revenue_Tables

Cost of revenue (Tables)	12 Months Ended
Cost of revenue (Tables)	Dec. 31, 2014
Cost of revenue [Abstract]
Cost of Revenue
		For the year ended December 31,
		2012		2013		2014
		RMB'000		RMB'000		RMB'000

	Channel costs		6,264		124,055		497,220
	Content provider costs		—		—		23,239
	Salaries and welfare		2,944		9,379		26,519
	Business tax and surcharges		864		8,015		6,981
	Outsource costs		2,280		8,026		9,976
	Bandwidth costs		322		3,171		3,733
	Depreciation and amortization		199		655		7,797
	Other costs		1,720		2,597		5,489
	Total		14,593		155,898		580,954

Other_gains_net_Tables

Other gains - net (Tables)	12 Months Ended
Other gains - net (Tables)	Dec. 31, 2014
Other gains - net [Abstract]
Other gains - net
		For the year ended December 31,
		2012			2013			2014
		RMB'000			RMB'000			RMB'000

	Fair value change of preferred share warrant liability		(564	)		(514	)		—
	ADR Reimbursement from depositary bank		—			—			6,418
	Government subsidies		1,600			1,040			2,962
	Loss on disposals of property and equipment		(1	)		(208	)		—
	Donations		—			—			(525	)
	Others		(89	)		(212	)		—
	Total		946			106			8,855

Income_tax_Tables

Income tax (Tables)	12 Months Ended
Income tax (Tables)	Dec. 31, 2014
Income tax [Abstract]
Income Tax Expense
			For the year ended December 31,
			2012			2013			2014
			RMB'000			RMB'000			RMB'000

	Current income tax expense/(benefit)			—			7,436			(1,457	)
	Deferred income tax (benefit)/expense			—			(1,262	)		28,267
	Income tax expense for the year			—			6,174			26,810

Effective Tax Rate Reconciliation
			For the year ended December 31,
			2012			2013			2014

	PRC statutory income tax rate			25	%		25	%		25	%
	Effect of expenses not deductible for tax purpose			—			—			459	%
	Effect of tax holiday and preferential tax benefits on assessable profits of Shenzhen iDreamSky			—			—			(469	%)
	Effect of outside basis difference arising from the Company's VIEs and subsidiaries in the PRC			—			—			267	%
	Effects of change in valuation allowance			(25	%)		(7	%)		(17	%)
	Effective income tax rate			—			18	%		265	%
Temporary Differences Giving Rise to Deferred Tax Assets
			As of December 31,
			2013			2014
			RMB'000			RMB'000
	Deferred tax assets, current
	Accrued expense and others not currently deductible for tax purposes (i)			1,262			—
	Total current deferred tax assets, net			1,262			—


	Deferred tax assets, non-current
	Tax loss carried forward			1,190			728
	Valuation allowance			(1,190	)		(728	)
	Total non-current deferred tax assets, net			—			—

	Deferred tax liabilities, non-current
	Outside basis difference (ii)			—			(27,005	)
	Total deferred tax liabilities			—			(27,005	)




	(i)	Shenzhen iDreamSky obtained the relevant approval from relevant tax bureau that it can be exempted from CIT for two years, followed by a 50% reduction in the applicable tax rates for the next three years, commencing from the first year of profitable operation after offsetting tax losses generated from prior years. As a result, Shenzhen iDreamSky 2013 and 2014 tax rates were zero, and therefore, no deferred tax assets for the accrued expense and others not currently deductible for tax purposes in relation to Shenzhen iDreamSky were recognized as at December 31, 2014.
	(ii)	As of December 31, 2013, VIEs and their subsidiaries were still in a position of accumulated loss and no relevant deferred tax liabilities for outside basis difference was recognized. As of December 31, 2014, the deferred tax liabilities were provided on the aggregated retained earnings and reserves of the VIEs and their subsidiaries amounted to RMB180,034,000 that are expected to be recovered by other affiliates of the Group in the future periods.
Movement of Valuation Allowance
			For the year ended December 31,
			2012			2013			2014
			RMB'000			RMB'000			RMB'000

	Beginning balance			1,303			2,435			1,190
	Additions			1,132			1,023			135
	Reversal			—			(2,268	)		(597	)
	Ending balance			2,435			1,190			728

Operating Tax Loss Carryforwards
	Year		RMB'000
	2017			671
	2018			1,699
	2019			540

				2,910

Ordinary_shares_Tables

Ordinary shares (Tables)	12 Months Ended
Ordinary shares (Tables)	Dec. 31, 2014
Ordinary shares [Abstract]
Schedule of Movement of Ordinary Shares
		Number of ordinary shares
		Class A		Class B		Total
	As at January 1, 2014		N/A		N/A		41,032,120


	Division upon IPO		4,849,650		36,182,470		41,032,120
	Issuance of ordinary shares upon IPO		42,353,333		—		42,353,333
	Conversion of preference shares upon IPO		45,263,650		45,263,650		90,527,300

	As at December 31, 2014		92,466,633		81,446,120		173,912,753

Convertible_and_redeemable_pre1

Convertible and redeemable preferred shares (Tables)	12 Months Ended
Convertible and redeemable preferred shares (Tables)	Dec. 31, 2014
Convertible and redeemable preferred shares [Abstract]
Schedule of Composition of Preferred Shares
	Series		Issuance date				Share issued				Issuance			Proceeds		Proceeds		Carrying
							and				price			from		from
							outstanding				per							amount as at
											share			issuance,		issuance, net		December 31,2013
											(US$)			net
																of issuance		(RMB'000)
														of issuance
																costs
														costs		(RMB'000)
														(US$'000)

	Series A			3-May-12				6,750,000				0.0704			950		6,000		3,270
	Series A -1			9-Sep-13				19,717,880				0.4216			8,313		51,452		51,452
	Series B (Note (i))			3-May-12				25,000,000				0.24			5,695		35,673		159,757
	Series B-1			4-Jul-13				11,111,100				0.36			4,000		24,648		71,962
	Series C			30-Sep-13				27,948,320				0.48			12,288		75,937		184,223
Schedule of Changes in Preferred Shares
	Series A Preferred Shares		For the year ended December 31,
			2012				2013				2014
			RMB'000				RMB'000				RMB'000

	Beginning balance			—				6,540				3,270
	Issuance			6,000				—				—
	Deemed dividend			540				—				—
	Repurchased by the Company			—				(3,270	)			—
	Conversion into ordinary shares (b)			—				—				(3,270	)

	Ending balance			6,540				3,270				—





	Series A-1 Preferred Shares		For the year ended December 31,
			2012				2013				2014
			RMB'000				RMB'000				RMB'000

	Beginning balance			—				—				51,452
	Issuance			—				51,452				—
	Conversion into ordinary shares (b)			—				—				(51,452	)

	Ending balance			—				51,452				—





	Series B Preferred Shares		For the year ended December 31,
			2012				2013				2014
			RMB'000				RMB'000				RMB'000

	Beginning balance			—				54,238				159,757
	Issuance of preferred shares			37,681				—				—
	Less: issuance costs			(2,008	)			—				—
	Less: warrants to Series B Preferred Shares Investors			(4,243	)			—				—
	Accretion to redemption value			22,870				108,776				414,272
	Conversion into ordinary shares (b)			—				—				(578,156	)
	Exchange difference			(62	)			(3,257	)			4,127

	Ending balance			54,238				159,757				—





	Series B-1 Preferred Shares		For the year ended December 31,
			2012				2013				2014
			RMB'000				RMB'000				RMB'000

	Beginning balance			—				—				71,962
	Issuance			—				24,648				—
	Transfer from preferred share warrant liability			—				5,232				—
	Accretion to redemption value			—				43,042				183,155
	Conversion into ordinary shares (b)			—				—				(256,958	)
	Exchange difference			—				(960	)			1,841

	Ending balance			—				71,962				—





Series C Preferred Shares		For the year ended December 31,
		2012				2013				2014
		RMB'000				RMB'000				RMB'000

Beginning balance			—				—				184,223
Issuance			—				82,898				—
Less: issuance costs (Note (a))			—				(6,961	)			—
Accretion to redemption value			—				110,964				457,463
Conversion into ordinary shares (b)			—				—				(646,340	)
Exchange difference			—				(2,678	)			4,654

Ending balance			—				184,223				—


Note (a):


The Company issued the Series A-1 and Series C Preferred Shares on the same date, and all the proceeds from issuance of Series A-1 Preferred Shares were used by the Company to repurchase 50% of the Series A Preferred Shares, all Li Meiping Ordinary shares, and certain ordinary shares held by Mr. Chen at the same issuance price of Series A-1 Preferred Shares, therefore, the Company considered that it is more appropriate to allocate all the issuance cost to Series C Preferred Shares as the issuance of Series A-1 Preferred Shares and repurchase of Series A Preferred Shares, Li Meiping Ordinary shares and certain ordinary shares were in substance a shareholders' transaction.

Note (b):

In August 2014, the Company completed its IPO. Accordingly, all outstanding preferred shares were converted into class A and class B ordinary shares. The carrying amount of preferred shares immediately prior to conversion was transferred to share capital and additional paid in capital.
Fair Value Assumptions
			As of
			December 31,
			2013				2014

	Risk-free interest rate			1.64	%			—
	Volatility			45.96	%			—
	Dividend yield			—				—
	Discount rate			27.6	%			—

Warrants_Tables

Warrants (Tables)	12 Months Ended
Warrants (Tables)	Dec. 31, 2014
Warrants [Abstract]
Schedule of Fair Value of Warrants
		Insurance			December 31,			Exercise
		date			2012			date

	Fair value of Warrants – Series B-1
	- US$'000		670			766			849
	- RMB'000		4,243			4,815			5,232
	Risk-free interest rate		0.27	%		0.22	%		0.09	%
	Volatility		51.62	%		42.75	%		41.37	%
	Dividend yield		—			—			—
	Discount rate		28.9	%		28.2	%		27.6	%

Schedule of Movement of Warrants
		For the year ended December 31,
		2012			2013
		RMB'000			RMB'000

	Beginning balance		—			4,815
	Issuance		4,243			—
	Fair value change		564			514
	Exercise		—			(5,232	)
	Exchange difference		8			(97	)

	Ending balance		4,815			—

Sharebased_payments_Tables

Share-based payments (Tables)	12 Months Ended
Share-based payments (Tables)	Dec. 31, 2014
Share-based payments [Abstract]
Restricted Shares Granted
	Restricted shares granted to directors and employees	Vesting Period from			Number of		Weighted-average
		grant date
					restricted shares		grant-date fair value
							(US$)

	Outstanding, January 1, 2014					—		—
	Granted on June 17, 2014 (Note(a))		2 to 48 months			12,200,080		3.3773
	Granted on August 20, 2014		3 years			60,000		4.965
	Granted on October 1, 2014		4 years			660,000		4.085
	Granted on December 5, 2014		4 years			100,000		4.4925
	Granted on December 9, 2014		4 years			6,000		4.1075
	Forfeited					—		—
	Outstanding, December 31, 2014					13,026,080		3.4294



	Expected to vested at December 31, 2014					732,719		3.3773
Stock Option Activities
	Options granted to employees	Number of			Weighted-		Weighted-		Weighted-		Weighted-		Aggregate intrinsic
		options							average
					average		average grant		grant date		average		value
					exercise		date fair value		fair value		remaining
					price per		per share of		per share		contractual
					share		share option				term
					(US$)		(US$)		(US$)		(years)		(US$)

	Outstanding, January 1, 2012		—			—				—		—		—

	Grant-as a replacement of Shenzhen iDreamSky share options (Note (i))		2,390,000			0.039		0.162		0.198

	New grant (Note (ii))		830,000			0.048

	Outstanding, December 31, 2012		3,220,000			0.04		0.162		0.198		8.69		879,800 (equivalent to
	Outstanding, December 31, 2012		3,220,000			0.04		0.162		0.198		8.69		RMB5,530,000)

	Forfeiture		(450,000	)		0.048

	Outstanding, December 31, 2013		2,770,000			0.04		0.162		0.198		7.69		2,837,856 (equivalent to
	Outstanding, December 31, 2013		2,770,000			0.04		0.162		0.198		7.69		RMB17,302,000)

	Forfeiture		(80,000	)		0.048

	Outstanding, December 31, 2014		2,690,000			0.04		0.162		0.198		6.69		11,378,700 (equivalent to
	Outstanding, December 31, 2014		2,690,000			0.04		0.162		0.198		6.69		RMB69,626,000)


	Exercisable at December 31, 2014		2,307,500			0.04		0.162		0.198		6.69		9,760,725 (equivalent to
	Exercisable at December 31, 2014		2,307,500			0.04		0.162		0.198		6.69		RMB59,726,000)

Fair Value Assumptions
		Grant date

	Risk-free interest rate		1.57	%
	Volatility		58.97	%
	Dividend yield		—

Basic_and_diluted_net_loss_per1

Basic and diluted net loss per share (Tables)	12 Months Ended
Basic and diluted net loss per share (Tables)	Dec. 31, 2014
Basic and diluted net loss per share [Abstract]
Schedule of Basic and Diluted Net Income (Loss) Per Share
		For the year ended December 31,
		2012			2013			2014
		RMB'000			RMB'000			RMB'000
	Numerator (RMB'000):

	Net (loss)/income attributable to the ordinary shareholders of the Company		(9,291	)		28,132			(16,875	)
	Accretion to convertible redeemable preferred shares redemption value		(22,870	)		(262,782	)		(1,054,890	)
	Deemed dividend to Series A preferred shareholders		(540	)		(14,402	)		—
	Deemed dividend to Li Meiping Ordinary shares		(300	)		(29,075	)		—

	Numerator of basic net loss per share - net (loss)/income attributable to ordinary shareholders of the Company		(33,001	)		(278,127	)		(1,071,765	)
	Dilutive effect of Preferred Shares		—			—			—

	Numerator for diluted loss per share - net loss attributable to ordinary shareholders		(33,001	)		(278,127	)		(1,071,765	)

	Denominator (Thousand shares):
	Denominator for basic and diluted net loss per share-weighted average number of shares outstanding		42,740			39,930			94,548


	Basic net loss per share (RMB)		(0.77	)		(6.97	)		(11.34	)

	Diluted net loss per share (RMB)		(0.77	)		(6.97	)		(11.34	)

Schedule of Weighted Average Share Equivalents Excluded From Diluted Net Loss Per Ordinary Share Computation
		For the year ended December 31
		2012			2013			2014

	Preferred shares-weighted average (thousands)		25,670			55,930			55,071
	Share options-weighted average (thousands)		1,340			2,660			2,703
	Warrants -weighted average (thousands)		7,410			5,560			—

Related_party_transactions_Tab

Related party transactions (Tables)	12 Months Ended
Related party transactions (Tables)	Dec. 31, 2014
Related party transactions [Abstract]
Amounts Due From/To Related Parties
		As of December 31,
		2013			2014
		RMB'000			RMB'000

	Advance to Mr. Chen (Note i)		—			84
	Advance to Mr. Ko (Note i)		56			470
	Advance to Mr. Guan (Note i)		—			261
	Advance to Mr. Zou (Note i)		—			307
	Due from Tianren Hudong (Note ii)		—			1,390
	Due from Beintoo China (Note ii)		—			1,105
	Due from Tencent (Note iii)		—			12,660

			56			16,277


	Due to Mr. Chen		(196	)		—
	Due to Guangzhou Grape (iv)		—			(6,000	)
	Due to Tianren Hudong (iv)		—			(4,000	)
	Due to Ultimate Lenovo Limited (v)		(8,683	)		(8,706	)
			(8,879	)		(18,706	)

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
Commitments and Contingencies (Tables)	Dec. 31, 2014
Commitments and Contingencies [Abstract]
Schedule of Future Minimum Lease Payments under Non-Cancelable Operating Lease Agreements
		As of December 31, 2014
		Rental expenses		Bandwidth lease
		Rental expenses		expenses
		RMB'000		RMB'000

	2015		8,878		976
	2016		9,738		—
	2017		10,048		—
	2018 and thereafter		6,093		—
			34,757		976

Condensed_financial_statements1

Condensed financial statements of the Company (Tables)	12 Months Ended
Condensed financial statements of the Company (Tables)	Dec. 31, 2014
Condensed financial statements of the Company [Abstract]
Condensed balance sheets
		As of December 31,
		2013			2014			2014
		RMB'000			RMB'000			US$'000
	Assets
	Current assets
	Cash and cash equivalents		72,118			870,029			140,223
	Amounts due from related parties		—			362			58
	Amount due from subsidiaries and VIEs		84,597			109,723			17,684
	Prepayments and other current assets		62			2,594			419
	Total current assets		156,777			982,708			158,384
	Non-current assets
	Investment in subsidiaries and VIEs		16,308			161,924			26,097
	Prepayments and other non-current assets		—			42,833			6,903
	Available-for-sale securities		—			19,852			3,200
	Intangible assets, net		—			14,992			2,416
	Total non-current assets		16,308			239,601			38,616

	Total assets		173,085			1,222,309			197,000

	Liabilities and shareholders' equity
	Current liabilities
	Accruals and other current liabilities		—			6,287			1,013
	Amount due to subsidiaries and VIEs		8,969			8			1
	Amount due to related parties		8,683			8,706			1,403
	Total current liabilities		17,652			15,001			2,417

	Total liabilities		17,652			15,001			2,417

	Commitments and contingencies (Note (i))		—			—			—

		As of December 31,
		2013			2014			2014
		RMB'000			RMB'000			US$'000

	Mezzanine equity
	Series A convertible redeemable preferred shares (US$0.0001 par value, 6,750,000 as of December 31, 2013; and none outstanding as of December 31, 2014)		3,270			—			—
	Series A-1 convertible redeemable preferred shares (US$0.0001 par value, 19,717,880 as of December 31, 2013; and none outstanding as of December 31, 2014)		51,452			—			—
	Series B convertible redeemable preferred shares (US$0.0001 par value, 25,000,000 as of December 31, 2013; and none outstanding as of December 31, 2014)		159,757			—			—
	Series B-1 convertible redeemable preferred shares (US$0.0001 par value, 11,111,100 as of December 31, 2013; and none outstanding as of December 31, 2014)		71,962			—			—
	Series C convertible redeemable preferred shares (US$0.0001 par value, 27,948,320 as of December 31, 2013; and none outstanding as of December 31, 2014)		184,223			—			—

	Total mezzanine equity		470,664			—			—


	Shareholders' (deficit)/equity
	Ordinary shares (US$0.0001 par value; 409,472,700 and 500,000,000 shares authorized, 41,032,120 and 173,912,753 shares issued and outstanding as of December 31, 2013 and 2014, respectively)		26			107			18
	Other shareholders' (deficit)/equity		(315,257	)		1,207,201			194,565

	Total shareholders' (deficit)/equity		(315,231	)		1,207,308			194,583

	Total liabilities, mezzanine equity and shareholders' (deficit)/equity		173,085			1,222,309			197,000

Condensed statements of operations and comprehensive (loss)/income
		Year ended December 31,
		2012			2013			2014			2014
		RMB'000			RMB'000			RMB'000			US$'000

	Revenues		—			—			—			—
	Cost of revenues		—			—			—			—

	Gross profit		—			—			—			—

	Operating expenses:
	General and administrative expenses		—			(478	)		(1,977	)		(319	)

	Total operating expenses		—			(478	)		(1,977	)		(319	)

	Other (loss)/gain – net		(564	)		(514	)		6,417			1,034

	Operating (loss)/income		(564	)		(992	)		4,440			715

	Interest income		—			—			1,129			182
	Foreign exchange gain and others		—			—			6,221			1,003
	(Loss)/Income from subsidiaries and VIEs		(8,727	)		29,124			(28,665	)		(4,620	)


	Net (loss)/income		(9,291	)		28,132			(16,875	)		(2,720	)

	Accretion to convertible redeemable preferred shares redemption value		(22,870	)		(262,782	)		(1,054,890	)		(170,017	)
	Deemed dividend to Series A preferred shareholders		(540	)		(14,402	)		—			—
	Deemed dividend to Li Meiping Ordinary Shares		(300	)		(29,075	)		—			—

	Net (loss)/income attributable to ordinary shareholders		(33,001	)		(278,127	)		(1,071,765	)		(172,737	)

Condensed statement of cash flows
		Year ended December 31,
		2012			2013			2014			2014
		RMB'000			RMB'000			RMB'000			US$'000

	Net cash used in operating activities		(37,578	)		(39,266	)		(13,058	)		(2,104	)
	Net cash (used in)/generated from investing activities		(5,695	)		5,687			(77,676	)		(12,519	)
	Net cash provided by financing activities		43,715			107,487			893,906			144,071

	Net increase in cash and cash equivalents		442			73,908			803,172			129,448

	Cash and cash equivalents at the beginning of year		—			441			72,118			11,623

	Effect of exchange loss on cash and cash equivalents		(1	)		(2,231	)		(5,261	)		(848	)

	Cash and cash equivalents at end of the year		441			72,118			870,029			140,223

Organization_and_principal_act2

Organization and principal activities (Narrative) (Details)

0 Months Ended

12 Months Ended

1 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

Aug. 12, 2014

Jul. 01, 2014

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Feb. 23, 2012

Aug. 07, 2014

Apr. 30, 2012

Aug. 07, 2014

Dec. 31, 2014

Aug. 07, 2014

Dec. 31, 2014

Apr. 19, 2012

Feb. 23, 2012

Apr. 19, 2012

3-May-12

Feb. 23, 2012

3-May-12

Feb. 23, 2012

3-May-12

Feb. 23, 2012

3-May-12

Feb. 23, 2012

3-May-12

Dec. 31, 2014

Apr. 19, 2012

Dec. 31, 2014

Apr. 19, 2012

Jul. 29, 2013

Dec. 31, 2014

Apr. 19, 2012

CNY

USD ($)

CNY

USD ($)

Private Placement [Member]

Series A Preferred Stock [Member]

American Depositary Shares [Member]

Common Class A [Member]

Common Class B [Member]

Michael Xiangyu Chen [Member]

Dream Data Services Limited [Member]

Dream Soft Services Limited [Member]

Shenzhen Huaxiu Investment Limited [Member]

Mr. Chen [Member]

Mr. Li [Member]

Legend Star [Member]

VIE 1 [Member]

VIE 2 [Member]

VIE 3 [Member]

USD ($)

Private Placement [Member]

CNY

USD ($)

Jeffrey Lyndon Ko [Member]

Michael Xiangyu Chen [Member]

Series A Preferred Stock [Member]

Mr. Chen [Member]

Mr. Li [Member]

Legend Star [Member]

Mr. Chen [Member]

Mr. Li [Member]

USD ($)

CNY

Michael Xiangyu Chen [Member]

Variable Interest Entity [Line Items]

Ownership percentage of VIE

100.00%

54.50%

25.50%

20.00%

100.00%

88.70%

11.30%

Dividends, Common Stock

29,075,000

300,000

$100,000

Authorized share capital of the Company

17,000

107,000

26,000

50,000

Ordinary shares, shares authorized

500,000,000

409,472,700

500,000,000

Ordinary shares, par value

$0.00

Ordinary shares, shares issued

173,912,753

41,032,120

39,764,000

2,976,000

11,260,000

36,794,440

2,976,000

17,205,560

5,945,560

13,500,000

Percentage ownership of the company

63.32%

54.50%

3.20%

16.68%

25.50%

20.00%

Value of consideration transferred under agreement

900,000

Shares issued in period, shares

13,500,000

8,855,000

35,420,000

6,933,333

Sale of stock, price per share

$15

VIE consideration transferred

6,000,000

Proceeds from issuance of preferred shares

6,000,000

Share split ratio

Percentage of net income required to be paid

100.00%

Duration of exclusive business cooperation agreement

10 years

Days of notice required for terminating exclusive business cooperation agreement

30 days

Purchase price per option

Term of exclusive option agreement

10 years

Proceeds from initial public offering

918,039,000

$147,961,000

918,039,000

Conversion of preference share upon initial public offerings ("IPO"), shares

45,263,650

Ordinary shares, shares outstanding

173,912,753

41,032,120

92,466,633

Organization_and_principal_act3

Organization and principal activities (Significant Majority-Owned Subsidiaries and VIEs) (Details)	12 Months Ended
	Dec. 31, 2014
iDreamSky HK [Member]
Subsidiaries:
Date of incorporation/establishment	6-Mar-12
Equity interest held	100.00%
IDS Investment Holdings Limited [Member]
Subsidiaries:
Date of incorporation/establishment	1-Sep-14
Equity interest held	100.00%
IDS01 Holdings Limited [Member]
Subsidiaries:
Date of incorporation/establishment	26-Jun-14
Equity interest held	100.00%
IDS02 Holdings Limited [Member]
Subsidiaries:
Date of incorporation/establishment	10-Sep-14
Equity interest held	100.00%
IDS03 Holdings Limited [Member]
Subsidiaries:
Date of incorporation/establishment	10-Sep-14
Equity interest held	100.00%
IDS04 Holdings Limited [Member]
Subsidiaries:
Date of incorporation/establishment	10-Sep-14
Equity interest held	100.00%
IDS05 Holdings Limited [Member]
Subsidiaries:
Date of incorporation/establishment	10-Sep-14
Equity interest held	100.00%
iSkytouch Holdings Limited [Member]
Subsidiaries:
Date of incorporation/establishment	24-Nov-14
Equity interest held	83.30%
Chuangmeng Information Co., Ltd. (the "WFOE 1") [Member]
Subsidiaries:
Date of incorporation/establishment	19-Apr-12
Equity interest held	100.00%
Qianhai Chuangyi Shikong Technology (Shenzhen) Co., Ltd. (the "WFOE 2") [Member]
Subsidiaries:
Date of incorporation/establishment	17-Oct-14
Equity interest held	100.00%
Shenzhen Mengyu [Member]
VIEs:
Date of incorporation/establishment	19-Nov-09
Equity interest held	100.00%
Shenzhen iDreamSky [Member]
VIEs:
Date of incorporation/establishment	14-Feb-11
Equity interest held	100.00%
Beijing Chuangmeng [Member]
VIEs:
Date of incorporation/establishment	31-Jan-12
Equity interest held	100.00%
Shenzhen Yiyou Technology Limited ("Yiyou"), a non-wholly-owned subsidiary of Shenzhen iDreamSky [Member]
VIEs:
Date of incorporation/establishment	23-Nov-12
Equity interest held	86.50%
Shenzhen Zhuoyou Technology Limited ("Zhuoyou"), a non-wholly-owned subsidiary of Shenzhen iDreamSky [Member]
VIEs:
Date of incorporation/establishment	11-Dec-13
Equity interest held	90.90%
Nanjing Zhuochuang Huyu Information Techonology Co. Ltd [Member]
VIEs:
Date of incorporation/establishment	27-Mar-14
Equity interest held	100.00%
Shenzhen Lefeng Huyu Technology Co., Ltd [Member]
VIEs:
Date of incorporation/establishment	6-Nov-14
Equity interest held	100.00%
Shenzhen Haoyiwan Technology Co., Ltd [Member]
VIEs:
Date of incorporation/establishment	4-Dec-14
Equity interest held	100.00%
ShenZhen Chenhai Star Technology Co., Ltd [Member]
VIEs:
Date of incorporation/establishment	17-Dec-14
Equity interest held	100.00%

Organization_and_principal_act4

Organization and principal activities (Financial Information of the Company's VIEs) (Details)	12 Months Ended						12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2011	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	CNY	CNY	CNY	USD ($)	CNY	VIEs [Member]	VIEs [Member]	VIEs [Member]
							CNY	CNY	CNY
Current assets
Cash and cash equivalents	$149,861,000	929,829,000	179,658,000	31,365,000	$28,956,000	2,985,000	56,324,000	70,759,000
Accounts receivable	32,966,000	204,541,000	76,900,000				204,818,000	76,900,000
Amounts due from related parties	2,623,000	16,277,000	56,000				16,277,000	56,000
Prepayments and other current assets	30,529,000	189,424,000	7,078,000				178,955,000	7,018,000
Deferred tax assets			1,262,000					1,262,000
Total current assets	216,624,000	1,344,071,000	264,954,000				456,374,000	155,995,000
Non-current assets
Investments in equity investees	4,320,000	26,801,000	1,330,000				11,498,000	1,330,000
Prepaid Expense and Other Assets, Noncurrent	7,457,000	46,256,000	1,630,000				4,062,000	1,630,000
Property and equipment, net	2,563,000	15,901,000	8,684,000				15,888,000	8,512,000
Intangible assets, net	15,715,000	97,505,000	2,040,000				82,513,000	2,040,000
Total non-current assets	33,255,000	206,315,000	13,684,000				113,961,000	13,512,000
Total assets	249,879,000	1,550,386,000	278,638,000				570,335,000	169,507,000
Current liabilities
Short-term bank loans	-3,223,000	-20,000,000					-20,000,000
Deferred revenue	-6,674,000	-41,411,000					-41,411,000
Accounts payable	-29,440,000	-182,663,000	-86,235,000				-163,072,000	-75,300,000
Accruals and other current liabilities	-7,624,000	-47,286,000	-20,800,000				-40,897,000	-9,038,000
Amounts due to related parties	-3,015,000	-18,706,000	-8,879,000				-10,000,000	-196,000
Amounts due to other subsidiaries in the Group							-121,417,000	-97,126,000
Total current liabilities	-50,908,000	-315,847,000	-123,153,000				-396,797,000	-181,660,000
Total liabilities	-55,260,000	-342,852,000	-123,153,000				-396,797,000	-181,660,000
Net (liabilities)/assets							173,538,000	-12,153,000
Revenues	158,617,000	984,153,000	246,568,000	19,378,000			984,026,000	246,508,000	19,378,000
Net (loss)/income	-2,692,000	-16,701,000	27,845,000	-9,323,000			4,011,000	-872,000	-5,673,000
Net cash provided by operating activities	3,312,000	20,544,000	57,693,000	-3,651,000			59,165,000	71,758,000	14,670,000
Net cash used in investing activities	-28,788,000	-178,613,000	-6,806,000	-9,763,000			-93,600,000	-11,963,000	-4,076,000
Net cash (used in)/provided by financing activities	$147,294,000	913,906,000	100,762,000	41,842,000			20,000,000	-743,000	-1,873,000

Summary_of_significant_account3

Summary of significant accounting policies (Narrative) (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	CNY	CNY	CNY	Third Party Licensed Mobile Games [Member]	Third Party Licensed Mobile Games [Member]	Third Party Licensed Mobile Games [Member]	Self-Developed And Acquired Mobile Games [Member]	Self-Developed And Acquired Mobile Games [Member]	Self-Developed And Acquired Mobile Games [Member]
					CNY	CNY	CNY	CNY	CNY	CNY
RMB to USD exchange rate used in translation	6.2046	6.2046
Impairment loss from cost method investment	$488,000	3,029,000
Advertising and market promotion expenses		97,576,000	27,905,000	2,779,000
Employee social security and welfare benefits included as expenses		12,174,000	3,125,000	1,106,000
Gross game revenue					217,742,000			384,382,000

Summary_of_significant_account4

Summary of significant accounting policies (Property, Plant and Equipment Estimated Useful Lives) (Details)	12 Months Ended
	Dec. 31, 2014
Servers, computers and equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Furniture, fixtures and office equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Motor vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years

Summary_of_significant_account5

Summary of significant accounting policies (Finite-Lived Intangible Assets Estimated Useful Lives) (Details)	12 Months Ended
	Dec. 31, 2014
Game Licenses [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	1 year
Game Licenses [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	3 years
Software Licenses [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	2 years
Software Licenses [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	3 years
Capitalized Costs for Internally Generated Software [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	1 year
Capitalized Costs for Internally Generated Software [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	2 years

Concentration_and_risk_Narrati

Concentration and risk (Narrative) (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2011
	USD ($)	CNY	CNY	CNY	USD ($)	CNY
Concentration Risk [Line Items]
Cash and cash equivalents	$149,861,000	929,829,000	179,658,000	31,365,000	$28,956,000	2,985,000
Cash and cash equivalents subject to government currency conversion controls		56,669,000	71,163,000
Accumulated deficit	-201,144,000	-1,248,020,000	-322,619,000
Net cash (used in)/provided by operating activities	$3,312,000	20,544,000	57,693,000	-3,651,000

Concentration_and_risk_Schedul

Concentration and risk (Schedule of Risk Concentration) (Details)	12 Months Ended
	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
Sales [Member]
Revenue, Major Customer [Line Items]
Concentration risk, percentage	45.00%		95.00%		99.00%
Sales [Member] \| Game One [Member]
Revenue, Major Customer [Line Items]
Concentration risk, percentage	11.00%		42.00%			[1]
Sales [Member] \| Game Two [Member]
Revenue, Major Customer [Line Items]
Concentration risk, percentage		[1]	33.00%		60.00%
Sales [Member] \| Game Three [Member]
Revenue, Major Customer [Line Items]
Concentration risk, percentage	13.00%		11.00%			[1]
Sales [Member] \| Game Four [Member]
Revenue, Major Customer [Line Items]
Concentration risk, percentage		[1]		[1]	20.00%
Sales [Member] \| Game Five [Member]
Revenue, Major Customer [Line Items]
Concentration risk, percentage		[1]		[1]	12.00%
Mobile telecom operator 1 [Member] \| Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Concentration risk, percentage	30.00%		60.00%
Mobile telecom operator 2 [Member] \| Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Concentration risk, percentage		[1]	20.00%
Mobile telecom operator 3 [Member] \| Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Concentration risk, percentage		[1]	17.00%

[1]	Less than 10%

Cash_and_cash_equivalents_Deta

Cash and cash equivalents (Details)	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	USD ($)	CNY	USD ($)	CNY	CNY	CNY	China, Yuan Renminbi [Member]	China, Yuan Renminbi [Member]	United States of America, Dollars [Member]	United States of America, Dollars [Member]
							CNY	CNY	CNY	CNY
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$149,861	929,829	$28,956	179,658	31,365	2,985	613,969	71,163	315,860	108,495

Prepayments_and_other_current_2

Prepayments and other current assets (Details)	Dec. 31, 2014	Dec. 31, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified	USD ($)	CNY		CNY
Prepayments and other current assets [Abstract]
Prepaid minimum guarantee		81,764	[1]		[1]
Prepaid advertising expenses		70,663		2,430
Deferred cost		16,107
Loans to employees		3,871		1,380
Office rental deposits		1,647		1,617
Others		15,372		1,651
Total prepayments and other current assets	$30,529	189,424		7,078

[1]	Prepaid minimum guarantee is prepayment to game developers according to the payment terms of contracts, and this prepayment will be deducted by revenue sharing amount when future revenue is generated.

Investments_in_equity_investee2

Investments in equity investees (Narrative) (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Jul. 31, 2014	Nov. 25, 2014	Aug. 14, 2014
	USD ($)	CNY	CNY	CNY	JTEA, Inc. [Member]	JTEA, Inc. [Member]	Guangzhou Grape NetworkTechnology Co., Ltd. [Member]	ShenZhen TianRen Hudong Technology Co., Ltd. [Member]
					CNY	USD ($)	CNY	CNY
Investment [Line Items]
Cost method investment, ownership percentage						30.00%
Cost method investment, cash consideration						$3,000,000
Equity method investment, ownership percentage							20.00%	20.00%
Equity method investment, cash consideration							6,000,000	4,000,000
Impairment loss from cost method investment	$488,000	3,029,000			3,029,000

Investments_in_equity_investee3

Investments in equity investees (Schedule of Investments) (Details)

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

In Thousands, unless otherwise specified

USD ($)

CNY

JTEA, Inc. [Member]

Guangzhou Grape NetworkTechnology Co., Ltd. [Member]

ShenZhen TianRen Hudong Technology Co., Ltd. [Member]

Chengdu JuLe Technology Co., Ltd [Member]

Beintoo China Co., Ltd. [Member]

CNY

Investment [Line Items]

Cost method investments

15,303

Equity method investments

6,056

3,860

1,231

1,330

351

Total net book value

$4,320

26,801

1,330

Prepayments_and_other_noncurre2

Prepayments and other non-current assets (Details) (CNY)	Dec. 31, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013
Prepayments and other non-current assets [Abstract]
Prepayments for acquisition of software	42,833	[1]		[1]
Long-term loans to employees	3,423		1,630
Total	46,256		1,630

[1]	The prepayments were for the purchase of software, which contains six professional systems with several special functions which are used to attract users to play the games of the Group.

Availableforsale_securities_De

Available-for-sale securities (Details)	12 Months Ended				1 Months Ended		12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Nov. 30, 2014	Nov. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
	USD ($)	CNY	CNY	CNY	WeCasting Inc. [Member]	WeCasting Inc. [Member]	WeCasting Inc. [Member]	WeCasting Inc. [Member]
					USD ($)	CNY	CNY	CNY
Investment [Line Items]
Available-for-sale securities							19,852,000
Equity interest held					10.00%	10.00%
Cash paid for debt investment	$3,200,000	19,852,000			$3,244,000	19,852,000
Years from date of investment, after which shares are redeemable in absence of IPO							6 years

Property_and_equipment_net_Det

Property and equipment, net (Details)

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

USD ($)

CNY

Servers, computers and equipment [Member]

Furniture, fixtures and office equipment [Member]

Leasehold improvements [Member]

Motor vehicles [Member]

CNY

Property, Plant and Equipment [Line Items]

Total of gross carrying amount

22,118

10,866

13,807

5,338

2,209

1,087

5,488

4,227

614

214

Less: accumulated depreciation

-6,217

-2,182

Property and equipment, net

2,563

15,901

8,684

Depreciation expense

$650

4,035

1,788

428

Intangible_assets_net_Details

Intangible assets, net (Details)

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

USD ($)

CNY

Game Licenses [Member]

Software Licenses [Member]

Capitalized Costs for Internally Generated Software [Member]

CNY

Weighted Average [Member]

CNY

Weighted Average [Member]

CNY

Weighted Average [Member]

Finite-Lived Intangible Assets [Line Items]

Goss carrying amount

106,717

5,181

102,038

4,561

1,639

3,040

620

Less: accumulated amortization

-9,212

-3,141

Intangible assets, net

15,715

97,505

2,040

Amortization of intangible assets

979

6,071

1,990

1,151

Amortization expenses for 2015

47,077

Amortization expenses for 2016

36,966

Amortization expenses for 2017

13,462

Amortization period

2 years 7 months 6 days

1 year 4 months 24 days

3 years

1 year 6 months

Shortterm_bank_loans_Details

Short-term bank loans (Details)	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014
	USD ($)	CNY	CNY	Shanghai Pudong Development Bank [Member]
				CNY
Short-term Debt [Line Items]
Short-term bank loans	$3,223,000	20,000,000
Maximum amount of loan				20,000,000
Annual rate				6.72%

Deferred_revenue_Details

Deferred revenue (Details)	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	USD ($)	CNY	CNY
Deferred revenue [Abstract]
Online games	$6,674	41,411

Accruals_and_other_current_lia2

Accruals and other current liabilities (Details)	Dec. 31, 2014	Dec. 31, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified	USD ($)	CNY		CNY
Accruals and other current liabilities [Abstract]
Accrued salaries and welfare		17,334		4,991
Business and other taxes payables		12,473	[1]	14,191	[1]
Legal and professional fee		13,226	[2]		[2]
Government subsidies		230		780
Others		4,023		838
Total	$7,624	47,286		20,800

[1]	Other business and other tax payables include business taxes, value-added taxes and withholding taxes for the content fees paid/payable to the overseas game developers.
[2]	Legal and professional fee include unpaid IPO offering costs and other professional service fees, such as legal consultation service fees, audit service fee, etc. for the purpose of year end annual reporting.

Cost_of_revenue_Details

Cost of revenue (Details)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	CNY	CNY	CNY
Cost of revenue [Abstract]
Channel costs		497,220	124,055	6,264
Content provider costs		23,239
Salaries and welfare		26,519	9,379	2,944
Business tax and surcharges		6,981	8,015	864
Outsource costs		9,976	8,026	2,280
Bandwidth costs		3,733	3,171	322
Depreciation and amortization		7,797	655	199
Other costs		5,489	2,597	1,720
Total	$93,633	580,954	155,898	14,593

Other_gains_net_Details

Other gains - net (Details)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	CNY	CNY	CNY
Other gains - net [Abstract]
Fair value change of preferred share warrant liability			-514	-564
ADR Reimbursement from depositary bank		6,418
Government subsidies		2,962	1,040	1,600
Loss on disposals of property and equipment			-208	-1
Donations		-525
Others			-212	-89
Total	$1,427	8,855	106	946

Income_tax_Income_Tax_Expense_

Income tax (Income Tax Expense) (Details)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	CNY	CNY	CNY
Income tax [Abstract]
Current income tax expense/(benefit)		-1,457	7,436
Deferred income tax (benefit)/expense		28,267	-1,262
Income tax expense for the year	$4,321	26,810	6,174

Income_tax_Effective_Tax_Rate_

Income tax (Effective Tax Rate) (Details)	12 Months Ended
Income tax (Effective Tax Rate) (Details)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income tax [Abstract]
PRC statutory income tax rate	25.00%	25.00%	25.00%
Effect of expenses not deductible for tax purpose	459.00%
Effect of tax holiday and preferential tax benefits on assessable profits of Shenzhen iDreamSky	-469.00%
Effect of outside basis difference arising from the Company's VIEs and subsidiaries in the PRC	267.00%
Effects of change in valuation allowance	-17.00%	-7.00%	-25.00%
Effective income tax rate	265.00%	18.00%

Income_tax_Components_of_Defer

Income tax (Components of Deferred Income Tax Assets and Liabilities) (Details)	Dec. 31, 2014	Dec. 31, 2014		Dec. 31, 2013
	USD ($)	CNY		CNY
Deferred tax assets, current
Accrued expense and others not currently deductible for tax purposes			[1]	1,262,000	[1]
Total current deferred tax assets, net				1,262,000
Deferred tax assets, non-current
Tax loss carried forward		728,000		1,190,000
Valuation allowance		-728,000		-1,190,000
Total non-current deferred tax assets, net
Deferred tax liabilities, non-current
Outside basis difference		-27,005,000	[2]		[2]
Total deferred tax liabilities	-4,352,000	-27,005,000
Aggregated retained earnings and reserves of the VIEs and their subsidiaries		180,034,000

[1]	Shenzhen iDreamSky obtained the relevant approval from relevant tax bureau that it can be exempted from CIT for two years, followed by a 50% reduction in the applicable tax rates for the next three years, commencing from the first year of profitable operation after offsetting tax losses generated from prior years. As a result, Shenzhen iDreamSky 2013 and 2014 tax rates were zero, and therefore, no deferred tax assets for the accrued expense and others not currently deductible for tax purposes in relation to Shenzhen iDreamSky were recognized as at December 31, 2014.
[2]	As of December 31, 2013, VIEs and their subsidiaries were still in a position of accumulated loss and no relevant deferred tax liabilities for outside basis difference was recognized. As of December 31, 2014, the deferred tax liabilities were provided on the aggregated retained earnings and reserves of the VIEs and their subsidiaries amounted to RMB180,034,000 that are expected to be recovered by other affiliates of the Group in the future periods.

Income_tax_Movement_of_Valuati

Income tax (Movement of Valuation Allowance) (Details) (Valuation Allowance of Deferred Tax Assets [Member], CNY)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Valuation Allowance of Deferred Tax Assets [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning balance	1,190	2,435	1,303
Additions	135	1,023	1,132
Reversal	-597	-2,268
Ending balance	728	1,190	2,435

Income_tax_Carryforward_Expira

Income tax (Carryforward Expiration) (Details) (CNY)	Dec. 31, 2014
In Thousands, unless otherwise specified	Dec. 31, 2014
Operating Loss Carryforwards [Line Items]
Tax loss carried forward	2,910
Tax Year 2017 [Member]
Operating Loss Carryforwards [Line Items]
Tax loss carried forward	671
Tax Year 2018 [Member]
Operating Loss Carryforwards [Line Items]
Tax loss carried forward	1,699
Tax Year 2019 [Member]
Operating Loss Carryforwards [Line Items]
Tax loss carried forward	540

Ordinary_shares_Narrative_Deta

Ordinary shares (Narrative) (Details)

12 Months Ended

0 Months Ended

1 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Jul. 01, 2014

Dec. 31, 2013

Feb. 23, 2012

Sep. 30, 2013

USD ($)

CNY

USD ($)

Li Meiping Ordinary Shares [Member]

Michael Xiangyu Chen [Member]

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

Ordinary shares, par value

$0.00

Ordinary shares, shares authorized

500,000,000

409,472,700

500,000,000

Common Stock, Shares, Issued

173,912,753

41,032,120

Ordinary shares, shares outstanding

173,912,753

41,032,120

Shares repurchased by the Company

1,707,880

Repurchased by the Company

4,457,000

$720,000

4,456,512

Ordinary shares repurchased, price paid per share

$0.42

2.6093

Deemed dividend

29,075,000

300,000

48,000

300,000

4,747,000

29,075,000

Common Stock, Voting Rights

Common Stock, Value Authorized

$50,000

Ordinary_shares_Schedule_of_Mo

Ordinary shares (Schedule of Movements of Ordinary Shares) (Details)	12 Months Ended	0 Months Ended
	Dec. 31, 2014	Aug. 07, 2014	Dec. 31, 2013
Common stock shares outstanding			41,032,120
Common stock shares outstanding	173,912,753		41,032,120
Common Stock [Member]
Common stock shares outstanding	41,032,120
Issuance of ordinary shares upon initial public offerings ("IPO"), net of issuance costs, shares	42,353,333
Conversion of preference share upon initial public offerings ("IPO"), shares	90,527,300
Common stock shares outstanding	173,912,753
Common Class A [Member]
Issuance of ordinary shares upon initial public offerings ("IPO"), net of issuance costs, shares		35,420,000
Conversion of preference share upon initial public offerings ("IPO"), shares	45,263,650
Common stock shares outstanding	92,466,633
Common Class A [Member] \| Common Stock [Member]
Common stock shares outstanding
Division upon IPO	4,849,650
Issuance of ordinary shares upon initial public offerings ("IPO"), net of issuance costs, shares	42,353,333
Conversion of preference share upon initial public offerings ("IPO"), shares	45,263,650
Common stock shares outstanding	92,466,633
Common Class B [Member]
Conversion of preference share upon initial public offerings ("IPO"), shares	45,263,650
Common Class B [Member] \| Common Stock [Member]
Common stock shares outstanding
Division upon IPO	36,182,470
Issuance of ordinary shares upon initial public offerings ("IPO"), net of issuance costs, shares
Conversion of preference share upon initial public offerings ("IPO"), shares	45,263,650
Common stock shares outstanding	81,446,120

Convertible_and_redeemable_pre2

Convertible and redeemable preferred shares (Narrative) (Details)

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

Apr. 30, 2012

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Aug. 07, 2014

Feb. 23, 2012

Sep. 30, 2013

Apr. 30, 2012

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Dec. 31, 2013

3-May-12

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Dec. 31, 2013

Jul. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Dec. 31, 2013

Aug. 07, 2014

Dec. 31, 2014

Aug. 07, 2014

CNY

Michael Xiangyu Chen [Member]

Series A Preferred Stock [Member]

Series A-1 Preferred Stock [Member]

Series B Preferred Stock [Member]

Series B-1 Preferred Stock [Member]

Series C Preferred Stock [Member]

Common Class A [Member]

Common Class B [Member]

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

Class of Stock [Line Items]

Issuance of preferred shares

$950,254

6,000,000

$8,312,593

51,215,548

51,452,000

$6,000,000

37,672,200

37,681,000

$4,000,000

24,648,000

$13,413,050

82,640,484

82,898,000

Shares issued in period, shares

13,500,000

19,717,880

25,000,000

11,111,100

27,948,320

35,420,000

Repurchased by the Company

4,457,000

2,845,593

17,532,268

3,270,000

Shares repurchased by the Company

6,750,000

Deemed dividend to series A convertible redeemable preferred shares - repurchase of shares

540,000

14,402,000

540,000

$2,337,532

14,402,000

540,000

Percentage of preferred shareholder vote required for conversion to ordinary shares

66.60%

Compounded annual return of preferred shares

8.00%

Percentage of original issuance price entitled to by preferred shareholders

100.00%

Temporary Equity, Par or Stated Value Per Share

$0.00

Preferred share conversion ratio

Common Stock, Shares, Issued

173,912,753

41,032,120

36,794,440

Percent of Preferred Shares Converted

50.00%

Conversion of preference share upon initial public offerings ("IPO"), shares

45,263,650

Preferred Stock, Dividend Rate, Percentage

8.00%

Convertible_and_redeemable_pre3

Convertible and redeemable preferred shares (Composition of Preferred Shares) (Details)

Dec. 31, 2014

Dec. 31, 2013

3-May-12

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 09, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

3-May-12

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jul. 04, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

In Thousands, except Share data, unless otherwise specified

USD ($)

CNY

Series A Preferred Stock [Member]

Series A-1 Preferred Stock [Member]

Series B Preferred Stock [Member]

Series B-1 Preferred Stock [Member]

Series C Preferred Stock [Member]

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

Temporary Equity [Line Items]

Mezzanine equity, shares issued

6,750,000

19,717,880

25,000,000

[1]

25,000,000

[1]

25,000,000

11,111,100

27,948,320

Mezzanine equity, shares outstanding

6,750,000

19,717,880

25,000,000

11,111,100

27,948,320

Issuance price per share

$0.07

$0.42

$0.24

[1]

$0.36

$0.48

Proceeds from issuance, net of Issuance costs

$950

6,000

$8,313

51,452

$5,695

[1]

35,673

[1]

$4,000

24,648

$12,288

75,937

Mezzanine equity

470,664

3,270

6,540

51,452

159,757

54,238

71,962

184,223

[1]

The proceeds included the fair value allocated to warrants granted to Series B Preferred Shares Investors as of the issuance date

Convertible_and_redeemable_pre4

Convertible and redeemable preferred shares (Schedule of Changes in Preferred Shares) (Details)

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Apr. 30, 2012

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Apr. 30, 2012

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Sep. 30, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

3-May-12

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Jul. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Sep. 30, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

CNY

USD ($)

CNY

Series A Preferred Stock [Member]

Series A-1 Preferred Stock [Member]

Series B Preferred Stock [Member]

Series B-1 Preferred Stock [Member]

Series C Preferred Stock [Member]

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

Temporary Equity [Line Items]

Beginning balance

470,664,000

3,270,000

6,540,000

51,452,000

159,757,000

54,238,000

71,962,000

184,223,000

Issuance

950,254

6,000,000

8,312,593

51,215,548

51,452,000

6,000,000

37,672,200

37,681,000

4,000,000

24,648,000

13,413,050

82,640,484

82,898,000

Less: issuance costs

-3,890,000

-24,133,000

-2,008,000

[1]

-6,961,000

[1]

Less: warrants to Series B Preferred Shares Investors

-4,243,000

Transfer from preferred share warrant liability

5,232,000

Accretion to redemption value

414,272,000

108,776,000

22,870,000

183,155,000

43,042,000

457,463,000

110,964,000

Deemed dividend

540,000

14,402,000

540,000

2,337,532

14,402,000

540,000

Repurchased by the Company

-4,457,000

-2,845,593

-17,532,268

-3,270,000

Conversion into ordinary shares

1,536,175,000

-3,270,000

[2]

-51,452,000

[2]

-578,156,000

[2]

-256,958,000

[2]

-646,340,000

Exchange difference

4,127,000

-3,257,000

-62,000

1,841,000

-960,000

4,654,000

-2,678,000

Ending balance

470,664,000

3,270,000

6,540,000

51,452,000

159,757,000

54,238,000

71,962,000

184,223,000

[1]

The Company issued the Series A-1 and Series C Preferred Shares on the same date, and all the proceeds from issuance of Series A-1 Preferred Shares were used by the Company to repurchase 50% of the Series A Preferred Shares, all Li Meiping Ordinary shares, and certain ordinary shares held by Mr. Chen at the same issuance price of Series A-1 Preferred Shares, therefore, the Company considered that it is more appropriate to allocate all the issuance cost to Series C Preferred Shares as the issuance of Series A-1 Preferred Shares and repurchase of Series A Preferred Shares, Li Meiping Ordinary shares and certain ordinary shares were in substance a shareholders' transaction.

[2]

In August 2014, the Company completed its IPO. Accordingly, all outstanding preferred shares were converted into class A and class B ordinary shares. The carrying amount of preferred shares immediately prior to conversion was transferred to share capital and additional paid in capital.

Convertible_and_redeemable_pre5

Convertible and redeemable preferred shares (Schedule of Fair Value Assumptions) (Details) (Preferred Stock [Member])	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Preferred Stock [Member]
Fair Value Inputs, Equity, Quantitative Information [Line Items]
Risk-free interest rate		1.64%
Volatility		45.96%
Dividend yield
Discount rate		27.60%

Warrants_Narrative_Details

Warrants (Narrative) (Details) (Series B-1 Preferred Stock [Member], USD $)	1 Months Ended
	Jul. 31, 2013
Series B-1 Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	11,111,100
Proceeds from Issuance of Warrants	$4,000,000

Warrants_Fair_Value_Assumption

Warrants (Fair Value Assumptions) (Details) (Series B-1 Preferred Stock [Member])	1 Months Ended				12 Months Ended
In Thousands, unless otherwise specified	Jul. 31, 2013	Jul. 31, 2013	30-May-12	30-May-12	Dec. 31, 2012	Dec. 31, 2012
	USD ($)	CNY	USD ($)	CNY	USD ($)	CNY
Class of Warrant or Right [Line Items]
Fair value of Warrants	$849	5,232	$670	4,243	$766	4,815
Risk-free interest rate	0.09%	0.09%	0.27%	0.27%	0.22%	0.22%
Volatility	41.37%	41.37%	51.62%	51.62%	42.75%	42.75%
Dividend yield
Discounted cash flow rate	27.60%	27.60%	28.90%	28.90%	28.20%	28.20%

Warrants_Schedule_of_Movement_

Warrants (Schedule of Movement of Warrants) (Details) (Series B-1 Preferred Stock [Member], CNY)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Series B-1 Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Beginning balance	4,815
Issuance		4,243
Fair value change	514	564
Exercise	-5,232
Exchange difference	-97	8
Ending balance		4,815

Sharebased_payments_Narrative_

Share-based payments (Narrative) (Details)

Dec. 31, 2014

Dec. 31, 2013

Jul. 04, 2013

Jul. 31, 2012

Dec. 31, 2014

Apr. 11, 2014

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Jun. 30, 2011

Dec. 31, 2012

Dec. 09, 2014

Dec. 05, 2014

Oct. 01, 2014

Aug. 20, 2014

Jun. 17, 2014

Dec. 31, 2014

Dec. 31, 2012

Dec. 31, 2014

Dec. 31, 2012

Share Incentive Plan 2012 [Member]

Share Incentive Plan 2014 [Member]

DT01 Holdings International Limited [Member]

Employee Stock Option [Member]

Restricted Stock [Member]

Share-based Compensation Award, Tranche One [Member]

Share-based Compensation Award, Tranche Two [Member]

USD ($)

CNY

Share Incentive Plan 2012 [Member]

June 2011 Grant [Member]

Award Date One [Member]

Award Date Two [Member]

USD ($)

CNY

Share Incentive Plan 2012 [Member]

Employee Stock Option [Member]

Restricted Stock [Member]

Employee Stock Option [Member]

CNY

USD ($)

Share Incentive Plan 2012 [Member]

Award Date One [Member]

Award Date Two [Member]

Share Incentive Plan 2012 [Member]

Award Date One [Member]

Award Date Two [Member]

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

Options granted

3,420,000

2,030,000

2,390,000

830,000

Options granted, exercise price

$0.04

$0.05

Percentage of shares outstanding

6.77%

Shares assumed

30,000,000

Accelerated compensation cost

815,000

Expiration period

10 years

Shares authorized

10,247,250

7,500,000

15,169,920

Description of terms

In the event of the grant of share options, the exercise price of the option is not less than the greater of (1) the par value of the ordinary shares, (2) 100% of the fair market value of the ordinary shares on the date of grant, or (3)110% of the fair market value of the ordinary shares on the date of grant in the case of any person who owns shares possessing more than 10% of the total combined voting power of all classes of shares of the Company.

In the event of the grant of restricted shares, the purchase price is not less than the greater of (1) the par value of the ordinary shares, (2) 85% of the fair market value of the ordinary shares on the date of grant or at the time the purchase is consummated; or (3) 100% of the fair market value of the ordinary shares on the date of grant, or at the time the purchase is consummated, in the case of any person who owns shares possessing more than 10% of the total combined voting power of all classes of shares of the Company.

Vesting rate

20.00%

25.00%

20.00%

75.00%

Vesting period

4 years

3 years

5 years

12 months

5 years

3 years

Share-based compensation expense

23,500,000

145,700,000

329,000

1,415,000

6,509,000

39,682,000

Ordinary shares, shares outstanding

173,912,753

41,032,120

7,308,860

Restricted shares granted

6,000

100,000

660,000

60,000

12,200,080

Unrecognized compensation expense

$37,825,000

231,454,000

Unrecognized compensation expense, weighted average recognition period

3 years 6 months

Percentage of outstanding share capital available for issuance

12.00%

Shares subtracted from total available under plan

2,770,000

Shares with performance conditions

1,928,000

Shares without performance conditions

10,272,080

Sharebased_payments_Schedule_o

Share-based payments (Schedule of Restricted Shares Granted) (Details) (Restricted Stock [Member], USD $)	0 Months Ended					12 Months Ended
	Dec. 09, 2014	Dec. 05, 2014	Oct. 01, 2014	Aug. 20, 2014	Jun. 17, 2014	Dec. 31, 2014
Number of restricted shares
Outstanding
Granted	6,000	100,000	660,000	60,000	12,200,080
Forfeited
Outstanding						13,026,080
Expected to vested						732,719
Weighted-average grant-date fair value
Outstanding
Granted	$4.11	$4.49	$4.08	$4.96	$3.38
Forfeited
Outstanding						$3.43
Expected to vested						$3.38
Vesting Period from grant date	4 years	4 years	4 years	3 years
Minimum [Member]
Weighted-average grant-date fair value
Vesting Period from grant date					2 months
Maximum [Member]
Weighted-average grant-date fair value
Vesting Period from grant date					48 months

Sharebased_payments_Schedule_o1

Share-based payments (Schedule of Stock Option Activities) (Details) (Employee Stock Option [Member])	12 Months Ended							12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2012
	USD ($)	USD ($)	USD ($)	CNY	CNY	CNY	USD ($)	Award Date One [Member]	Award Date Two [Member]
								USD ($)	USD ($)
Number of options
Outstanding, beginning balance	2,770,000	3,220,000
Grants			3,420,000					2,390,000	830,000
Forfeiture	-80,000	-450,000
Outstanding, ending balance	2,690,000	2,770,000	3,220,000
Exercisable	2,307,500
Weighted-average exercise price per share
Outstanding, beginning balance	$0.04	$0.04
Grants								$0.04	$0.05
Forfeiture	$0.05	$0.05
Outstanding, ending balance	$0.04	$0.04	$0.04
Exercisable	$0.04
Weighted-average grant date fair value per share of share option
Outstanding, beginning balance	$0.16	$0.16
Grants			$0.16
Outstanding, ending balance	$0.16	$0.16	$0.16
Exercisable	$0.16
Weighted-average grant date fair value per share
Outstanding, ending balance	$0.20	$0.20	$0.20				$0.20
Exercisable	$0.20
Weighted-average remaining contractual term
Outstanding	6 years 8 months 8 days	7 years 8 months 8 days	8 years 8 months 8 days
Exercisable	6 years 8 months 8 days
Aggregate intrinsic value
Outstanding, ending balance	$11,378,700	$2,837,856	$879,800	69,626,000	17,302,000	5,530,000
Exercisable	$9,760,725			59,726,000

Sharebased_payments_Schedule_o2

Share-based payments (Schedule of Fair Value Assumptions) (Details) (Employee Stock Option [Member])	12 Months Ended
	Dec. 31, 2014
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.57%
Volatility	58.97%
Dividend yield

Basic_and_diluted_net_loss_per2

Basic and diluted net loss per share (Details)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	CNY	CNY	CNY
Numerator (RMB'000):
Net (loss)/income attributable to the ordinary shareholders of the Company	($2,720)	-16,875	28,132	-9,291
Accretion to convertible redeemable preferred shares redemption value	-170,017	-1,054,890	-262,782	-22,870
Deemed dividend to Series A preferred shareholders			-14,402	-540
Deemed dividend to Li Meiping ordinary shares			-29,075	-300
Net loss attributable to the ordinary shareholders of iDreamSky Technology Limited	-172,737	-1,071,765	-278,127	-33,001
Dilutive effect of Preferred Shares
Numerator for diluted loss per share - net loss attributable to ordinary shareholders		-1,071,765	-278,127	-33,001
Denominator (Thousand shares):
Denominator for basic and diluted net loss per share-weighted average number of shares outstanding	94,548	94,548	39,930	42,740
Basic net loss per share (RMB)	($1.83)	-11.34	-6.97	-0.77
Diluted net loss per share (RMB)	($1.83)	-11.34	-6.97	-0.77

Basic_and_diluted_net_loss_per3

Basic and diluted net loss per share (Antidilutive Securities Excluded from Computation of Earnings Per Share) (Details)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Preferred shares-weighted average [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average ordinary share equivalents excluded from the computation of diluted net loss per ordinary share	55,071	55,930	25,670
Share options-weighted average [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average ordinary share equivalents excluded from the computation of diluted net loss per ordinary share	2,703	2,660	1,340
Warrants-weighted average [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average ordinary share equivalents excluded from the computation of diluted net loss per ordinary share		5,560	7,410

Related_party_transactions_Det

Related party transactions (Details) (CNY)	12 Months Ended
Related party transactions (Details) (CNY)	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Due from related parties	16,277,000	56,000
Due to related parties	-18,706,000	-8,879,000
Mr. Chen [Member]
Related Party Transaction [Line Items]
Advance to related parties	84,000
Due to related parties		-196,000
Mr. Ko [Member]
Related Party Transaction [Line Items]
Advance to related parties	470,000	56,000
Mr. Guan [Member]
Related Party Transaction [Line Items]
Advance to related parties	261,000
Mr. Zou [Member]
Related Party Transaction [Line Items]
Advance to related parties	307,000
Guangzhou Grape NetworkTechnology Co., Ltd. [Member]
Related Party Transaction [Line Items]
Due to related parties	-6,000,000
Tianren Hudong [Member]
Related Party Transaction [Line Items]
Due from related parties	1,390,000
Due to related parties	-4,000,000
Beintoo China [Member]
Related Party Transaction [Line Items]
Due from related parties	1,105,000
Shenzhen Tencent [Member]
Related Party Transaction [Line Items]
Due from related parties	12,660,000
Revenue from Related Parties	10,408,000
Shenzhen Tencent [Member] \| Halfbrick Studios [Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	9,738,000
Ultimate Lenovo Limited [Member]
Related Party Transaction [Line Items]
Due to related parties	-8,706,000	-8,683,000

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (CNY)	12 Months Ended
Commitments and Contingencies (Details) (CNY)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Office Rental [Member]
Operating Leased Assets [Line Items]
Rental expenses under operating leases	9,196,000	1,472,000	872,000
2015	8,878,000
2016	9,738,000
2017	10,048,000
2018 and thereafter	6,093,000
Total	34,757,000
Bandwidth [Member]
Operating Leased Assets [Line Items]
Rental expenses under operating leases	4,721,000	3,525,000	550,000
2015	976,000
2016
2017
2018 and thereafter
Total	976,000

Restricted_net_assets_Details

Restricted net assets (Details) (CNY)	Dec. 31, 2014
Restricted net assets [Abstract]
Restricted net assets	56,789,000

Condensed_financial_statements2

Condensed financial statements of the Company (Condensed balance sheets) (Details)

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Feb. 23, 2012

Dec. 31, 2011

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2014

Dec. 31, 2013

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

Parent Company [Member]

Series A convertible redeemable preferred shares [Member]

Series A-1 convertible redeemable preferred shares [Member]

Series B convertible redeemable preferred shares [Member]

Series B-1 convertible redeemable preferred shares [Member]

Series C convertible redeemable preferred shares [Member]

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

Parent Company [Member]

USD ($)

CNY

Parent Company [Member]

USD ($)

CNY

Parent Company [Member]

USD ($)

CNY

Parent Company [Member]

USD ($)

CNY

Parent Company [Member]

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

Current assets

Cash and cash equivalents

$149,861,000

929,829,000

$28,956,000

179,658,000

31,365,000

2,985,000

$140,223,000

870,029,000

$11,623,000

72,118,000

441,000

Amounts due from related parties

2,623,000

16,277,000

56,000

58,000

362,000

Amount due from subsidiaries and VIEs

17,684,000

109,723,000

84,597,000

Prepayments and other current assets

30,529,000

189,424,000

7,078,000

419,000

2,594,000

62,000

Total current assets

216,624,000

1,344,071,000

264,954,000

158,384,000

982,708,000

156,777,000

Non-current assets

Investment in subsidiaries and VIEs

4,320,000

26,801,000

1,330,000

26,097,000

161,924,000

16,308,000

Prepayments and other non-current assets

7,457,000

46,256,000

1,630,000

6,903,000

42,833,000

Available-for-sale securities

3,200,000

19,852,000

3,200,000

19,852,000

Intangible assets, net

15,715,000

97,505,000

2,040,000

2,416,000

14,992,000

Total non-current assets

33,255,000

206,315,000

13,684,000

38,616,000

239,601,000

16,308,000

Total assets

249,879,000

1,550,386,000

278,638,000

197,000,000

1,222,309,000

173,085,000

Current liabilities

Accruals and other current liabilities

7,624,000

47,286,000

20,800,000

1,013,000

6,287,000

Amount due to subsidiaries and VIEs

1,000

8,000

8,969,000

Amount due to related parties

3,015,000

18,706,000

8,879,000

1,403,000

8,706,000

8,683,000

Total current liabilities

50,908,000

315,847,000

123,153,000

2,417,000

15,001,000

17,652,000

Total liabilities

55,260,000

342,852,000

123,153,000

2,417,000

15,001,000

17,652,000

Commitments and contingencies

[1]

Mezzanine equity

470,664,000

3,270,000

6,540,000

3,270,000

51,452,000

159,757,000

54,238,000

159,757,000

71,962,000

184,223,000

Shareholders' equity

Ordinary shares (US$0.0001 par value; 409,472,700 and 500,000,000 shares authorized, 41,032,120 and 173,912,753 shares issued and outstanding as of December 31, 2013 and 2014, respectively)

17,000

107,000

26,000

50,000

18,000

107,000

26,000

Other shareholders' equity/(deficit)

194,565,000

1,207,201,000

-315,257,000

Total shareholders' (deficit)/equity

194,619,000

1,207,534,000

-315,179,000

-37,432,000

-6,051,000

194,583,000

1,207,308,000

-315,231,000

Total liabilities, mezzanine equity and shareholders' (deficit)/equity

$249,879,000

1,550,386,000

278,638,000

$197,000,000

1,222,309,000

173,085,000

[1]

As of December 31, 2014, the Company did not have any commitments and contingencies.

Condensed_financial_statements3

Condensed financial statements of the Company (Condensed balance sheet parenthetical) (Details) (USD $)	Dec. 31, 2014	Jul. 01, 2014	Dec. 31, 2013	Feb. 23, 2012	3-May-12		Sep. 09, 2013	Jul. 04, 2013	Sep. 30, 2013
Ordinary shares, par value	$0.00	$0.00	$0.00	$0.00
Ordinary shares, shares authorized	500,000,000		409,472,700	500,000,000
Ordinary shares, shares issued	173,912,753		41,032,120
Ordinary shares, shares outstanding	173,912,753		41,032,120
Parent Company [Member]
Ordinary shares, par value	$0.00		$0.00
Ordinary shares, shares authorized	500,000,000		409,472,700
Ordinary shares, shares issued	173,912,753		41,032,120
Ordinary shares, shares outstanding	173,912,753		41,032,120
Series A Preferred Stock [Member]
Mezzanine equity, par value per share	$0.00		$0.00
Mezzanine equity, shares authorized			6,750,000
Mezzanine equity, shares issued			6,750,000		6,750,000
Mezzanine equity, shares outstanding			6,750,000
Series A Preferred Stock [Member] \| Parent Company [Member]
Mezzanine equity, par value per share			$0.00
Mezzanine equity, shares issued			6,750,000
Mezzanine equity, shares outstanding			6,750,000
Series A-1 Preferred Stock [Member]
Mezzanine equity, par value per share	$0.00		$0.00
Mezzanine equity, shares authorized			19,717,880
Mezzanine equity, shares issued			19,717,880				19,717,880
Mezzanine equity, shares outstanding			19,717,880
Series A-1 Preferred Stock [Member] \| Parent Company [Member]
Mezzanine equity, par value per share			$0.00
Mezzanine equity, shares issued			19,717,880
Mezzanine equity, shares outstanding			19,717,880
Series B Preferred Stock [Member]
Mezzanine equity, par value per share	$0.00		$0.00
Mezzanine equity, shares authorized			25,000,000
Mezzanine equity, shares issued			25,000,000		25,000,000	[1]
Mezzanine equity, shares outstanding			25,000,000
Series B Preferred Stock [Member] \| Parent Company [Member]
Mezzanine equity, par value per share			$0.00
Mezzanine equity, shares issued			25,000,000
Mezzanine equity, shares outstanding			25,000,000
Series B-1 Preferred Stock [Member]
Mezzanine equity, par value per share	$0.00		$0.00
Mezzanine equity, shares authorized			11,111,100
Mezzanine equity, shares issued			11,111,100					11,111,100
Mezzanine equity, shares outstanding			11,111,100
Series B-1 Preferred Stock [Member] \| Parent Company [Member]
Mezzanine equity, par value per share			$0.00
Mezzanine equity, shares issued			11,111,100
Mezzanine equity, shares outstanding			11,111,100
Series C Preferred Stock [Member]
Mezzanine equity, par value per share	$0.00		$0.00
Mezzanine equity, shares authorized			27,948,320
Mezzanine equity, shares issued			27,948,320						27,948,320
Mezzanine equity, shares outstanding			27,948,320
Series C Preferred Stock [Member] \| Parent Company [Member]
Mezzanine equity, par value per share			$0.00
Mezzanine equity, shares issued			27,948,320
Mezzanine equity, shares outstanding			27,948,320

[1]	The proceeds included the fair value allocated to warrants granted to Series B Preferred Shares Investors as of the issuance date

Condensed_financial_statements4

Condensed financial statements of the Company (Condensed statements of operations and comprehensive (loss)/income) (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	CNY	CNY	CNY	Parent Company [Member]	Parent Company [Member]	Parent Company [Member]	Parent Company [Member]
					USD ($)	CNY	CNY	CNY
Revenues	$158,617,000	984,153,000	246,568,000	19,378,000
Cost of revenues	-93,633,000	-580,954,000	-155,898,000	-14,593,000
Gross profit	64,984,000	403,199,000	90,670,000	4,785,000
Operating expenses:
General and administrative expenses	-38,163,000	-236,788,000	-14,780,000	-4,713,000	-319,000	-1,977,000	-478,000
Total operating expenses	-65,292,000	-405,111,000	-56,934,000	-15,011,000	-319,000	-1,977,000	-478,000
Other (loss)/gain - net	1,427,000	8,855,000	106,000	946,000	1,034,000	6,417,000	-514,000	-564,000
Operating (loss)/income	1,119,000	6,943,000	33,842,000	-9,280,000	715,000	4,440,000	-992,000	-564,000
Interest income	288,000	1,785,000	81,000	20,000	182,000	1,129,000
Foreign exchange gain and others	823,000	5,107,000	266,000	-63,000	1,003,000	6,221,000
(Loss)/Income from subsidiaries and VIEs					-4,620,000	-28,665,000	29,124,000	-8,727,000
Net (loss)/income attributable to iDreamSky Technology Limited	-2,720,000	-16,875,000	28,132,000	-9,291,000	-2,720,000	-16,875,000	28,132,000	-9,291,000
Accretion to convertible redeemable preferred shares redemption value	-170,017,000	-1,054,890,000	-262,782,000	-22,870,000	-170,017,000	-1,054,890,000	-262,782,000	-22,870,000
Deemed dividend to Series A preferred shareholders			-14,402,000	-540,000			-14,402,000	-540,000
Deemed dividend to Li Meiping ordinary shares			-29,075,000	-300,000			-29,075,000	-300,000
Net loss attributable to the ordinary shareholders of iDreamSky Technology Limited	($172,737,000)	-1,071,765,000	-278,127,000	-33,001,000	($172,737,000)	-1,071,765,000	-278,127,000	-33,001,000

Condensed_financial_statements5

Condensed financial statements of the Company (Condensed statement of cash flows) (Details)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	CNY	CNY	CNY	Parent Company [Member]	Parent Company [Member]	Parent Company [Member]	Parent Company [Member]
					USD ($)	CNY	CNY	CNY
Net cash used in operating activities	$3,312	20,544	57,693	-3,651	($2,104)	-13,058	-39,266	-37,578
Net cash (used in)/generated from investing activities	-28,788	-178,613	-6,806	-9,763	-12,519	-77,676	5,687	-5,695
Net cash provided by financing activities	147,294	913,906	100,762	41,842	144,071	893,906	107,487	43,715
Net increase in cash and cash equivalents	121,818	755,837	151,649	28,428	129,448	803,172	73,908	442
Cash and cash equivalents at the beginning of year	28,956	179,658	31,365	2,985	11,623	72,118	441
Effect of exchange loss on cash and cash equivalents	-914	-5,666	-3,356	-48	-848	-5,261	-2,231	-1
Cash and cash equivalents at end of the year	$149,861	929,829	179,658	31,365	$140,223	870,029	72,118	441

Subsequent_events_Details

Subsequent events (Details) (Subsequent Event [Member], American Depositary Shares [Member])	4 Months Ended
In Millions, except Share data, unless otherwise specified	Apr. 30, 2015	Mar. 16, 2015	Mar. 16, 2015
	USD ($)	USD ($)	CNY
Subsequent Event [Line Items]
Share repurchase program, authorized amount		$20	123
ADS repurchased by the company, in shares	112,400
ADS repurchased, price paid per ADS	$7.22