NaaS Technology (NAAS) F-1 4 Jun 18 Registration statement (foreign) Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Mar. 31, 2018
Document And Entity Information [Abstract]
Document Type	F1
Amendment Flag	false
Document Period End Date	Mar. 31, 2018
Trading Symbol	REDU
Entity Registrant Name	RISE Education Cayman Ltd
Entity Central Index Key	1,712,178
Entity Filer Category	Non-accelerated Filer

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEET ¥ in Thousands, $ in Thousands	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)		Dec. 31, 2016CNY (¥)
Current assets:
Cash and cash equivalents	$ 147,413	¥ 924,662	$ 162,301	¥ 1,055,982		¥ 639,999
Restricted cash	3,972	24,915	4,444	28,913		16,689
Short-term investments	16,739	105,000		0
Accounts receivable, net	612	3,838	380	2,470		0
Due from a related party	23,914	150,000	1,015	6,604		0
Inventories	1,300	8,155	1,215	7,905		5,533
Prepayments and other current assets	13,825	86,719	6,236	40,571		45,517
Total current assets	207,775	1,303,289	175,591	1,142,445		707,738
Non-current assets:
Property and equipment, net	15,795	99,075	15,397	100,177		75,673
Intangible assets, net	30,227	189,604	30,834	200,615		225,951
Goodwill	74,265	465,834	73,119	475,732		461,686
Deferred tax assets	2,178	13,659	369	2,404		4,087
Other non-current assets	6,173	38,718	5,374	34,965		25,163
Total non-current assets	128,638	806,890	125,093	813,893		792,560
Total assets	336,413	2,110,179	300,684	1,956,338		1,500,298
Current liabilities
Current portion of long-term loan			0	0		38,186
Accounts payable	1,319	8,275	928	6,041		4,068
Accrued expenses and other current liabilities	22,090	138,553	26,298	171,099		96,158
Deferred revenue and customer advances	166,188	1,042,428	124,928	812,821		601,324
Due to a related party	0	0	3,074	20,000		0
Income taxes payable	3,953	24,793	3,188	20,739		23,630
Total current liabilities	193,550	1,214,049	158,416	1,030,700		763,366
Non-current liabilities
Long-term loan	84,114	527,614	95,821	623,439		333,102
Deferred revenue and customer advances	4,409	27,658		0
Deferred tax liabilities	1,177	7,381	582	3,785		3,070
Other non-current liabilities	331	2,079	412	2,682		2,333
Total non-current liabilities	90,031	564,732	96,815	629,906		338,505
Total liabilities	283,581	1,778,781	255,231	1,660,606		1,101,871
Commitments and contingencies
Shareholders' equity:
Ordinary shares	1,120	7,022	1,042	6,782		6,120
Additional paid-in capital	91,998	577,070	81,840	532,474		452,369
Statutory reserves	7,392	46,366	7,126	46,366		32,511
Accumulated deficit	(51,627)	(323,832)	(48,496)	(315,531)	[1]	(134,264)
Accumulated other comprehensive income	6,419	40,266	6,154	40,040		50,464
Total RISE Education Cayman Ltd shareholders' equity	55,302	346,892	47,666	310,131		407,200
Non-controlling interests	(2,470)	(15,494)	(2,213)	(14,399)		(8,773)
Total equity	52,832	331,398	45,453	295,732		398,427
Total liabilities and shareholders' equity	$ 336,413	¥ 2,110,179	$ 300,684	¥ 1,956,338		¥ 1,500,298
[1]	The adoption resulted in additional deferred tax assets for deferred revenue and customer advances. However, due to the valuation allowance position, there is no net tax effect on accumulated deficit as the valuation allowance will also be increased commensurate to the increase in the deferred tax asset.

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEET (Parenthetical) ¥ in Thousands, $ in Thousands	Mar. 31, 2018USD ($)$ / sharesshares	Mar. 31, 2018CNY (¥)shares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2017CNY (¥)shares	Dec. 31, 2016CNY (¥)shares
Statement of Financial Position [Abstract]
Variable Interest Entity, Consolidated, Liabilities, Current, No Recourse	$ 180,485	¥ 1,132,111	$ 137,964	¥ 897,630	¥ 660,446
Variable Interest Entity, Consolidated, Liabilities, Noncurrent, No Recourse	$ 4,740	¥ 29,737	$ 412	¥ 2,682	¥ 4,271
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.01		$ 0.01
Common Stock, Shares Authorized	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000
Common Stock, Shares, Issued	113,817,312	113,817,312	110,000,000	110,000,000	100,000,000
Common Stock, Shares, Outstanding	113,817,312	113,817,312	110,000,000	110,000,000	100,000,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)$ / sharesshares	Mar. 31, 2018CNY (¥)¥ / sharesshares	Mar. 31, 2017CNY (¥)¥ / sharesshares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2017CNY (¥)¥ / sharesshares	Dec. 31, 2016CNY (¥)¥ / sharesshares	Dec. 31, 2015CNY (¥)¥ / sharesshares
Income Statement [Abstract]
Revenues	$ 43,065	¥ 270,129	¥ 210,323	$ 148,975	¥ 969,275	¥ 710,993	¥ 529,469
Cost of revenues	(20,002)	(125,467)	(96,316)	(69,505)	(452,220)	(363,579)	(346,671)
Gross profit	23,063	144,662	114,007	79,470	517,055	347,414	182,798
Operating expenses:
Selling and marketing	(7,736)	(48,522)	(31,306)	(27,357)	(177,993)	(128,475)	(96,688)
General and administrative	(8,666)	(54,358)	(41,308)	(52,209)	(339,690)	(148,093)	(135,603)
Total operating expenses	(16,402)	(102,880)	(72,614)	(79,566)	(517,683)	(276,568)	(232,291)
Operating (loss)/income	6,661	41,782	41,393	(96)	(628)	70,846	(49,493)
Interest income	671	4,206	2,606	3,006	19,559	16,622	17,853
Interest expense	(1,308)	(8,205)	(5,167)	(4,087)	(26,589)	(6,073)
Foreign currency exchange (loss)/gain	4	28	(18)	60	388	(2,741)	(1,473)
Other income, net	1,739	10,908	152	1,013	6,594	4,391	253
(Loss)/income before income tax expense	7,767	48,719	38,966	(104)	(676)	83,045	(32,860)
Income tax benefit/(expense)	(2,231)	(13,993)	(12,576)	(8,134)	(52,924)	(32,202)	1,119
Net (loss)/income	5,536	34,726	26,390	(8,238)	(53,600)	50,843	(31,741)
Add: Net loss attributable to non-controlling interests	175	1,095	1,872	865	5,626	3,080	5,456
Net (loss)/income attributable to RISE Education Cayman Ltd	$ 5,711	¥ 35,821	¥ 28,262	$ (7,373)	¥ (47,974)	¥ 53,923	¥ (26,285)
Net (loss)/income per share:
Basic and diluted | (per share)				$ (0.07)	¥ (0.47)	¥ 0.54	¥ (0.26)
Basic | (per share)	$ 0.05	¥ 0.32	¥ 0.28
Diluted | (per share)	$ 0.05	¥ 0.31	¥ 0.28
Shares used in net (loss)/income per share computation
Basic and diluted				101,890,411	101,890,411	100,000,000	100,000,000
Basic	112,414,410	112,414,410	100,000,000
Diluted	115,919,564	115,919,564	100,000,000

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Statement of Comprehensive Income [Abstract]
Net (loss)/income	$ 5,536	¥ 34,726	¥ 26,390	$ (8,238)	¥ (53,600)	¥ 50,843	¥ (31,741)
Other comprehensive income/(loss), net of tax of nil:
Foreign currency translation adjustments	36	226	(920)	(1,602)	(10,424)	22,275	21,124
Other comprehensive income (loss)	36	226	(920)	(1,602)	(10,424)	22,275	21,124
Comprehensive (loss)/income	5,572	34,952	25,470	(9,840)	(64,024)	73,118	(10,617)
Add: comprehensive loss attributable to non-controlling interests	175	1,095	1,872	865	5,626	3,080	5,456
Comprehensive (loss)/income attributable to RISE Education Cayman Ltd	$ 5,747	¥ 36,047	¥ 27,342	$ (8,975)	¥ (58,398)	¥ 76,198	¥ (5,161)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY ¥ in Thousands, $ in Thousands		USD ($)	CNY (¥)	Common Stock [Member]USD ($)shares	Common Stock [Member]CNY (¥)shares	Additional Paid-in Capital [Member]USD ($)	Additional Paid-in Capital [Member]CNY (¥)	Statutory Reserves [Member]USD ($)	Statutory Reserves [Member]CNY (¥)	Retained Earnings [Member]USD ($)	Retained Earnings [Member]CNY (¥)	AOCI Attributable to Parent [Member]USD ($)	AOCI Attributable to Parent [Member]CNY (¥)	Parent [Member]USD ($)	Parent [Member]CNY (¥)	Noncontrolling Interest [Member]USD ($)	Noncontrolling Interest [Member]CNY (¥)
Balance at Dec. 31, 2014			¥ 761,844		¥ 6,120		¥ 878,385		¥ 24,201		¥ (153,592)		¥ 7,065		¥ 762,179		¥ (335)
Balance (Shares) at Dec. 31, 2014 | shares				100,000,000	100,000,000
Share-based compensation(Note 16)			0
Appropriation of statutory reserves			0		¥ 0		0		1,669		(1,669)		0		0		0
Capital contribution from a non-controlling interest shareholder			98		0		0		0		0		0		0		98
Net income (loss)			(31,741)		0		0		0		(26,285)		0		(26,285)		(5,456)
Other comprehensive income (loss)			21,124		0		0		0		0		21,124		21,124		0
Balance at Dec. 31, 2015			751,325		¥ 6,120		878,385		25,870		(181,546)		28,189		757,018		(5,693)
Balance (Shares) at Dec. 31, 2015 | shares				100,000,000	100,000,000
Share-based compensation(Note 16)			0
Appropriation of statutory reserves			0		¥ 0		0		6,641		(6,641)		0		0		0
Distribution to shareholders	[1]		(426,016)		0		(426,016)		0		0		0		(426,016)		0
Net income (loss)			50,843		0		0		0		53,923		0		53,923		(3,080)
Other comprehensive income (loss)			22,275		0		0		0		0		22,275		22,275		0
Balance at Dec. 31, 2016			398,427		¥ 6,120		452,369		32,511		(134,264)		50,464		407,200		(8,773)
Balance (Shares) at Dec. 31, 2016 | shares				100,000,000	100,000,000
Issuance of ordinary shares upon initial public offering ("IPO"), net of offering costs			437,829		¥ 662		437,167		0		0		0		437,829		0
Issuance of ordinary shares upon initial public offering ("IPO"), net of offering costs (in shares) | shares				10,000,000	10,000,000
Share-based compensation(Note 16)		$ 14,648	95,307		¥ 0		95,307		0		0		0		95,307		0
Appropriation of statutory reserves			0		0		0		13,855		(13,855)		0		0		0
Distribution to shareholders	[2]		(571,807)		0		(452,369)		0		(119,438)		0		(571,807)		0
Net income (loss)		(8,238)	(53,600)		0		0		0		(47,974)		0		(47,974)		(5,626)
Other comprehensive income (loss)		(1,602)	(10,424)		0		0		0		0		(10,424)		(10,424)		0
Balance at Dec. 31, 2017		45,453	295,732	$ 1,042	¥ 6,782	$ 81,840	¥ 532,474	$ 7,126	¥ 46,366	$ (48,496)	¥ (315,531)	$ 6,154	¥ 40,040	$ 47,666	¥ 310,131	$ (2,213)	¥ (14,399)
Balance (Shares) at Dec. 31, 2017 | shares				110,000,000	110,000,000
Share-based compensation(Note 16)		483	3,032
Net income (loss)		5,536	34,726
Other comprehensive income (loss)		36	226
Balance at Mar. 31, 2018		$ 52,832	¥ 331,398
[1]	On April 21, 2016 and September 12, 2016, the Board of Directors approved cash distributions that was paid by the Company to the shareholders amounting to US$10,996 and US$53,000, respectively.
[2]	On September 18, 2017, the Board of Directors approved cash distributions that was paid by the Company to the sole shareholder amounting to US$87,000.

CONSOLIDATED STATEMENTS OF CHA7

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - USD ($) $ in Thousands	Sep. 12, 2016	Sep. 18, 2017	Apr. 21, 2016
Statement of Stockholders' Equity [Abstract]
Dividends, Common Stock, Cash	$ 53,000	$ 87,000	$ 10,996

CONDENSED CONSOLIDATED STATEME8

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss)/income	$ 5,536	¥ 34,726	¥ 26,390	$ (8,238)	¥ (53,600)	¥ 50,843	¥ (31,741)
Adjustments to reconcile net (loss)/income to net cash used in operating activities:
Depreciation and amortization expenses	2,097	13,154	12,055	7,640	49,711	69,822	91,507
Loss on disposal of equipment	0	0	2	5	33	16	485
Share-based compensation	483	3,032	0	14,648	95,307	0	0
Accretion of long-term loan arrangement fees	297	1,863	1,021
Amortization of debt issuance cost				788	5,129	0	0
Deferred income tax (benefit)/expense	(1,221)	(7,659)	5,545	177	1,151	(4,763)	(11,997)
Changes in operating assets and liabilities:
Accounts receivable, net	(218)	(1,368)	0	(261)	(1,695)	0	0
Restricted cash				(743)	(4,832)	(897)	(3,899)
Amounts due from a related party	1,015	6,367	0	(1,035)	(6,733)	0	0
Prepayments and other current assets	(7,367)	(46,209)	5,316	402	2,617	(16,756)	(2,716)
Inventories	(40)	(250)	739	(365)	(2,372)	430	1,520
Accounts payable	356	2,234	120	303	1,973	1,130	(659)
Accrued expenses and other current liabilities	(446)	(2,801)	8,878	7,290	47,427	20,520	11,922
Income taxes payable	709	4,446	(8,238)	(391)	(2,543)	17,959	(2,343)
Deferred revenue and customer advances	34,040	213,522	206,394	30,894	201,004	111,406	105,516
Due to a related party	(3,188)	(20,000)	0	3,075	20,000	0	0
Other non-current assets	(326)	(2,044)	(1,567)	(1,177)	(7,659)	(3,093)	2,537
Other non-current liabilities	(96)	(603)	107	54	350	(6,534)	3,588
Net cash generated from operating activities	31,631	198,410	256,762	53,066	345,268	240,083	163,720
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from disposal of equipment				2	12	190	188
Purchase of property and equipment	(1,604)	(10,063)	(12,781)	(7,736)	(50,336)	(35,450)	(34,979)
Purchase of intangible assets	(373)	(2,340)	(1,488)	(422)	(2,743)	(8,317)	(8,409)
Purchase of short-term investments	(16,739)	(105,000)	(150,000)	(59,942)	(390,000)	(615,100)	(308,000)
Cash paid for business acquisition	(2,563)	(16,076)
Proceeds from maturity of short-term investments				59,942	390,000	616,133	312,967
Loans to a related party	(23,914)	(150,000)	(150,000)	(23,055)	(150,000)	(280,000)	(200,000)
Repayment of loans from a related party				23,055	150,000	280,000	200,000
Net cash used in investing activities	(45,193)	(283,479)	(314,269)	(8,156)	(53,067)	(42,544)	(38,233)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of long-term loan principal	(12,104)	(75,924)	0
Change in restricted cash				(1,291)	(8,401)	(11,080)	0
Proceeds from exercise of share options	5,196	32,593	0
Proceeds from loans, net of issuance costs				88,071	573,019	356,887	0
Principal repayments on loans				(46,361)	(301,639)	0	0
Capital contribution from a non-controlling interest shareholder				0	0	0	98
Proceeds from IPO, net of capitalized expenses				67,293	437,829	0	0
Distribution to a shareholder				(87,885)	(571,807)	(426,016)	0
Net cash generated from/ (used in) financing activities	(6,908)	(43,331)	0	19,827	129,001	(80,209)	98
Effects of exchange rate changes	(1,103)	(6,918)	(127)	(802)	(5,219)	5,233	2,378
Net decrease in cash, cash equivalents and restricted cash	(21,573)	(135,318)	(57,634)
Net increase in cash and cash equivalents				63,935	415,983	122,563	127,963
Cash, cash equivalents and restricted cash at beginning of period	172,958	1,084,895	656,688		656,688
Cash and cash equivalents at beginning of year	162,301	1,055,982	639,999	98,366	639,999	517,436	389,473
Cash, cash equivalents and restricted cash at end of period	151,385	949,577	599,054	172,958	1,084,895	656,688
Cash and cash equivalents at end of year	147,413	924,662	579,592	162,301	1,055,982	639,999	517,436
Supplemental disclosures of cash flow information:
Cash and cash equivalents	147,413	924,662	579,592	98,366	639,999	517,436	389,473
Restricted cash	3,972	24,915	19,462
Income taxes paid	(2,417)	(20,309)	(14,696)	(8,210)	(53,418)	(25,845)	(9,633)
Interest expense paid	(1,041)	(6,527)	(4,275)	(3,147)	(20,472)	(4,170)	0
Non-cash investing activities:
Purchase of property and equipment included in accrued expenses and other current liabilities	$ (870)	¥ (5,455)	¥ (3,858)	(1,420)	(9,241)	(7,292)	(4,660)
Consideration for business acquisitions included in accrued expenses and other current liabilities				$ 3,993	¥ 25,980	¥ 0	¥ 0

Organization, Consolidation and

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. ORGANIZATION AND BASIS OF PRESENTATION RISE Education Cayman Ltd (the “Company”) is a limited company incorporated in the Cayman Islands under the laws of Cayman Islands on July 16, 2013. On September 30, 2013 (the “Acquisition date”), the Company acquired from certain third-party sellers a junior English Language Training (“ELT”) business (the “Acquisition”). The Company does not conduct any substantive operations on its own but instead conducts its primary business operations through its wholly-owned subsidiaries, the variable interest entity (the “VIE”), and the VIE’s subsidiaries and schools, which are mainly located in the People’s Republic of China (the “PRC”). The VIE, the VIE’s subsidiaries and schools, hereinafter are collectively referred to as the “VIEs”. The accompanying consolidated financial statements include the financial statements of the Company, its wholly-owned subsidiaries and the VIEs (hereinafter collectively referred to as the “Group”). The Group is principally engaged in the business of providing junior ELT services in the PRC primarily under the “RISE” brand. The Group offers a wide range of educational programs, services and products, consisting primarily of educational courses, sale of course materials, franchise services, and study tours. As of March 31, 2018, details of the Company’s subsidiaries, the VIE and the VIE’s subsidiaries and schools are the same as December 31, 2017. These unaudited interim condensed consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information using accounting policies that are consistent with those used in the preparation of the Company’s audited consolidated financial statements for the year ended December 31, 2017, except for adoption of ASC606 (refer to “Adoption of New Revenue Recognition Accounting Standard” for definition) and Accounting Standards Update (“ASU”) No. 2016-18, Statement of Cash Flows: Restricted Cash In the opinion of management, the accompanying unaudited interim condensed consolidated financial statements contain all normal recurring adjustments necessary to present fairly the financial position, operating results and cash flows of the Company for each of the periods presented. The results of operations for the three months ended March 31, 2018 are not necessarily indicative of results to be expected for any other interim period or for the full year of 2018. The consolidated balance sheet as of December 31, 2017 was derived from the audited consolidated financial statements at that date but these unaudited interim condensed consolidated financial statements do not include all of the disclosures required by U.S. GAAP for annual financial statements. These unaudited interim condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements for the year ended December 31, 2017. The Group’s business is affected by seasonality. The Group generally generates higher revenue from the third quarter starting in September when the new school term commences and in the fourth quarter of each year, due to more courses being offered. In addition, higher revenues are generated in the third quarter due to summer overseas study tours organized during the summer school holidays. The Group has historically generated lower revenues in the first quarter due to fewer courses offered during the Chinese New Year season, and is partially offset by revenues generated from winter overseas study tours. The following financial statement balances and amounts of the VIEs were included in the accompanying consolidated financial statements: As at December 31, As at March 31, As at March 31, 2017 2018 2018 RMB RMB US$ Cash and cash equivalents 654,777 464,545 74,059 Restricted cash 10,441 10,441 1,664 Short-term investments — 5,000 797 Accounts receivable, net 1,364 587 94 Inventories 1,952 2,420 386 Prepayments and other current assets 32,621 39,280 6,262 Amounts due from the Group’s subsidiaries 106,748 506,836 80,802 Total current assets 807,903 1,029,109 164,064 Property and equipment, net 92,803 91,804 14,636 Intangible assets, net 1,060 917 146 Goodwill 145,781 145,781 23,241 Deferred tax assets 2,404 12,134 1,934 Other non-current 31,681 35,022 5,583 Total non-current 273,729 285,658 45,540 Total assets 1,081,632 1,314,767 209,604 Accounts payable 3,168 3,636 580 Accrued expenses and other current liabilities 100,156 96,720 15,419 Deferred revenue and customer advances 776,052 1,010,437 161,087 Income taxes payable 18,254 21,318 3,399 Amounts due to the Group’s subsidiaries 67,990 65,993 10,521 Total current liabilities 965,620 1,198,104 191,006 Deferred revenue and customer advances — 27,658 4,409 Other non-current 2,682 2,079 331 Total non-current 2,682 29,737 4,740 Total liabilities 968,302 1,227,841 195,746 Three months ended March 31, 2017 2018 2018 RMB RMB US$ Revenues 202,542 247,159 39,403 Net income 1,904 16,935 2,700 Net cash used in operating activities (157,239 ) (175,458 ) (27,972 ) Net cash used in investing activities (16,371 ) (14,774 ) (2,355 ) The revenue-producing assets that are held by the VIEs comprise of property and equipment, student base. The VIEs contributed an aggregate of 96.3% and 91.5% of the consolidated revenues for the three months ended March 31, 2017 and 2018, respectively, after elimination of inter- company transactions. As of March 31, 2018, there was no pledge or collateralization of the VIEs’ assets that can only be used to settle obligations of the VIEs. Other than the amounts due to subsidiaries of the Group (which are eliminated upon consolidation), all remaining liabilities of the VIEs are without recourse to the Company. The Company did not provide nor intend to provide financial or other support not previously contractually required to the VIEs during the periods presented. Relevant PRC laws and regulations restrict the VIEs from transferring a portion of its net assets, equivalent to the balance of its paid-in	1. ORGANIZATION AND BASIS OF PRESENTATION RISE Education Cayman Ltd (the “Company”) is a limited company incorporated in the Cayman Islands under the laws of Cayman Islands on July 16, 2013. On September 30, 2013 (the “Acquisition date”), the Company acquired from certain third-party sellers a junior English Language Training (“ELT”) business (the “Acquisition”). In October 2017, the Group completed an initial public offering (“IPO”) and issued 5,000,000 American depositary shares representing 10,000,000 of the Company’s ordinary shares. Net proceeds from the IPO after deducting underwriting discount and offering costs were RMB437,829 (US$67,293). Deferred IPO costs of RMB42,012 (US$6,457) were recorded as a reduction of the proceeds from the IPO in shareholders’ equity. The Company does not conduct any substantive operations on its own but instead conducts its primary business operations through its wholly-owned subsidiaries, the variable interest entity (the “VIE”), and the VIE’s subsidiaries and schools, which are located in the People’s Republic of China (the “PRC”). The VIE, the VIE’s subsidiaries and schools, hereinafter are collectively referred to as the “VIEs”. The accompanying consolidated financial statements include the financial statements of the Company, its wholly-owned subsidiaries and the VIEs (hereinafter collectively referred to as the “Group”). The Group is principally engaged in the business of providing junior ELT services in the PRC primarily under the “RISE” brand. The Group offers a wide range of educational programs, services and products, consisting primarily of educational courses, sale of course materials, franchise services, and study tours. As of December 31, 2017, details of the Company’s subsidiaries, the VIE and the VIE’s subsidiaries and schools are as follows: Name Date of establishment Place of Percentage Principal activity Subsidiaries of the Company: RISE Education Cayman III Ltd (“Cayman III”) July 29, 2013 Cayman Islands 100% Investment holding RISE Education Cayman I Ltd (“Cayman”) June 19, 2013 Cayman Islands 100% Investment holding Rise IP (Cayman) Limited (“Rise IP”) July 24, 2013 Cayman Islands 100% Educational consulting Edge Franchising Co., Limited (“Edge Franchising”) March 16, 2016 Hong Kong 100% Educational consulting Bain Capital Rise Education (HK) Limited (“Rise HK”) June 24, 2013 Hong Kong 100% Educational consulting Rise (Tianjin) Education Information Consulting Co., Ltd. (“Rise Tianjin” or “WFOE”) August 12, 2013 PRC 100% Educational consulting VIE: Beijing Step Ahead Education Technology Development Co., Ltd. January 2, 2008 PRC — Educational consulting VIE’s subsidiaries and school: Beijing Haidian District Step Ahead Training School September 18, 2008 PRC — Language education Beijing Shijingshan District Step Ahead Training School July 14, 2009 PRC — Language education Beijing Changping District Step Ahead Training School July 3, 2009 PRC — Language education Beijing Chaoyang District Step Ahead Training School July 20, 2009 PRC — Language education Beijing Xicheng District RISE Immersion Subject English Training School February 5, 2010 PRC — Language education Beijing Dongcheng District RISE Immersion Subject English Training School July 30, 2010 PRC — Language education Beijing Tongzhou District RISE Immersion Subject English Training School April 19, 2011 PRC — Language education Beijing Daxing District RISE Immersion Subject English Training School March 31, 2013 PRC — Language education Beijing Fengtai District Step Ahead Training School February 28, 2012 PRC — Language education Shanghai Boyu Investment Management Co., Ltd. January 29, 2012 PRC — Language education Shanghai Riverdeep Education Information Consulting Co., Ltd. March 8, 2010 PRC — Educational consulting Shanghai Huangpu District RISE Immersion Subject English Training School June 17, 2011 PRC — Language education Guangzhou Ruisi Education Technology Development Co., Ltd. August 17, 2012 PRC — Training services Guangzhou Yuexiu District RISE Immersion Subject English Training School April 29, 2014 PRC — Language education Guangzhou Haizhu District RISE Immersion Subject English Training School-Chigang December 8, 2014 PRC — Language education Guangzhou Tianhe District RISE Immersion Subject English Training School July 11, 2017 PRC — Language education Shenzhen Mei Ruisi Education Management Co., Ltd. February 28, 2014 PRC — Training services Shenzhen Futian District Rise Training Center January 8, 2015 PRC — Language education Shenzhen Nanshan District Rise Training Center May 26, 2015 PRC — Language education Shenzhen Luohu District Rise Training Center August 3, 2017 PRC — Language education Wuxi Rise Foreign Language Training Co., Ltd. June 5, 2013 PRC — Training services The VIE arrangements PRC laws and regulations currently require any foreign entity that invests in the education business in China to be an educational institution with relevant experience in providing educational services outside China. The Group’s offshore holding companies are not educational institutions and do not provide educational services outside China. Accordingly, the Group’s offshore holding companies are not allowed to directly engage in the education business in China. To comply with PRC laws and regulations, the Group conducts all of its junior ELT business in China through the VIEs. The VIEs hold the requisite licenses and permits necessary to conduct the Group’s junior ELT business. In addition, the VIEs hold leases and other assets necessary to operate the Group’s schools, employ teachers and generate substantially all of the Group’s revenues. Despite the lack of technical majority ownership, the Company has effective control of the VIE through a series of contractual arrangements (the “Contractual Agreements”) and a parent-subsidiary relationship exists between the Company and the VIE. The equity interests of the VIE are legally held by PRC individuals (the “Nominee Shareholders”). Through the Contractual Agreements, the nominee shareholders of the VIE effectively assign all their voting rights underlying their equity interests in the VIE to the Company, and therefore, the Company has the power to direct the activities of the VIE that most significantly impact its economic performance. The Company also has the right to receive economic benefits from the VIE that potentially could be significant to the VIE. Based on the above, the Company consolidates the VIE in accordance with SEC Regulation SX-3A-02 ASC810-10, Consolidation: Overall. The following is a summary of the Contractual Agreements: Proxy Agreement. Loan Agreements. Call Option Agreement. Business Cooperation Agreement. Equity Pledge Agreement. Consulting Services Agreements. Service agreement. Comprehensive Services Agreements. License Agreements. Spousal Consent Letters. In November 2016, certain Contractual Agreements were supplemented to reflect a change in one of the Nominee Shareholders designated by Rise HK, and it was resolved that Rise HK through the WFOE held the irrevocable proxy to exercise all the voting rights of the shareholders of the VIE since the Proxy Agreement was in existence. As a result, Rise HK has the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and is the primary beneficiary of the VIE. In June 2017, certain Contractual Arrangements were supplemented to reflect a change in one of the Nominee Shareholders designated by Rise HK. Based on the opinion of the Company’s PRC legal counsel, (i) the ownership structure of the Group, including its subsidiaries in the PRC and VIEs are in compliance with all existing PRC laws and regulations; and (ii) each of the Contractual Agreements among Rise HK, the WFOE, the VIEs and the Nominee Shareholders governed by PRC laws, are legal, valid and binding, enforceable against such parties, and will not result in any violation of PRC laws or regulations currently in effect. However, uncertainties in the PRC legal system could cause the relevant regulatory authorities to find the current Contractual Agreements and businesses to be in violation of any existing or future PRC laws or regulations. If the Company, Rise HK, the WFOE or any of its current or future VIEs are found in violation of any existing or future laws or regulations, or fail to obtain or maintain any of the required permits or approvals, the relevant PRC regulatory authorities would have broad discretion in dealing with such violations, which may include, but not limited to, revocation of business and operating licenses, being required to discontinue or restrict its business operations, restriction of the Group’s right to collect revenues, being required to restructure its operations, imposition of additional conditions or requirements with which the Group may not be able to comply, or other regulatory or enforcement actions against the Group that could be harmful to its business. The imposition of any of these or other penalties may result in a material and adverse effect on the Group’s ability to conduct its business. In addition, if the imposition of any of these penalties causes the Company to lose the rights to direct the activities of the VIEs or the right to receive their economic benefits, the Company would no longer be able to consolidate the VIEs. The following financial statement balances and amounts of the VIEs were included in the accompanying consolidated financial statements: As at December 31, 2016 2017 2017 RMB RMB US$ Cash and cash equivalents 437,594 654,777 100,637 Restricted cash 5,609 10,441 1,605 Accounts receivable, net — 1,364 210 Inventories 1,605 1,952 300 Prepayments and other current assets 38,297 32,621 5,014 Amounts due from the Group’s subsidiaries 63,897 106,748 16,406 Total current assets 547,002 807,903 124,172 Property and equipment, net 67,601 92,803 14,264 Intangible assets, net 1,740 1,060 163 Goodwill 145,781 145,781 22,406 Deferred tax assets 4,087 2,404 369 Other non-current 23,564 31,681 4,869 Total non-current 242,773 273,729 42,071 Total assets 789,775 1,081,632 166,243 Accounts payable 1,484 3,168 487 Accrued expenses and other liabilities 76,418 100,156 15,394 Deferred revenue and customer advances 581,215 776,052 119,277 Income taxes payable 1,329 18,254 2,806 Amounts due to the Group’s subsidiaries 49,007 67,990 10,449 Total current liabilities 709,453 965,620 148,413 Deferred tax liabilities 2,527 — — Other non-current 1,744 2,682 412 Total non-current 4,271 2,682 412 Total liabilities 713,724 968,302 148,825 For the Years ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Revenues 503,256 673,264 912,166 140,197 Net (loss)/income (51,138 ) (24,532 ) 24,771 3,807 Net cash provided by operating activities 99,499 49,586 263,813 40,547 Net cash used in investing activities (34,116 ) (26,792 ) (46,630 ) (7,167 ) The revenue-producing assets that are held by the VIEs comprise of property and equipment, student base and franchise agreements. The VIEs contributed an aggregate of 95%, 95% and 94% of the consolidated revenues for the years ended December 31, 2015, 2016 and 2017, respectively, after elimination of inter-company transactions. As of December 31, 2017, there was no pledge or collateralization of the VIEs’ assets that can only be used to settle obligations of the VIEs. Other than the amounts due to subsidiaries of the Group (which are eliminated upon consolidation), all remaining liabilities of the VIEs are without recourse to the Company. The Company did not provide nor intend to provide financial or other support not previously contractually required to the VIEs during the years presented. Relevant PRC laws and regulations restrict the VIEs from transferring a portion of its net assets, equivalent to the balance of its paid-in

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	2. SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The consolidated financial statements of the Group have been prepared in accordance with the accounting principles generally accepted in the United States of America (“US GAAP”). Principles of consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries, and the VIEs. All significant inter-company transactions and balances between the Company, its subsidiaries and the VIEs have been eliminated upon consolidation. Results of subsidiaries, businesses acquired from third parties and the VIEs are consolidated from the date on which control is obtained by the Company. Use of estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenue and expenses in the consolidated financial statements and accompanying notes. Significant accounting estimates reflected in the Group’s consolidated financial statements include valuation allowance for deferred tax assets, uncertain tax positions, economic lives and impairment of long-lived assets, impairment of goodwill, estimating the standalone selling price for each performance obligation in the Group’s revenue arrangements, and share-based compensation. Actual results could differ from those estimate. Convenience translation Amounts in U.S. dollars are presented for the convenience of the reader and are translated at the noon buying rate of RMB6.2726 per US$1.00 on March 31, 2018 in the City of New York for cable transfers of RMB as certified for customs purposes by the Federal Reserve Bank of New York. No representation is made that the RMB amounts could have been, or could be, converted into US$ at such rate. Segment reporting In accordance with ASC 280, Segment Reporting, the Company’s chief operating decision maker has been identified as the board of directors, who reviews the consolidated results of operations when making decisions about allocating resources and assessing performance of the Group as a whole and hence, the Group operates and manages its business as a single segment. Adoption of New Revenue Recognition Accounting Standard In August 2015, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2015-14, 2015-14”). 2015-14 No. 2014-09, 2014-09”), 2015-14, 2014-09 No. 2016-08, 2016-08”), No. 2016-10, 2016-10”), No. 2014-09. No. 2016-12, 2016-12”), non-cash 2016-08, 2016-10 2016-12 No. 2014-09. ASC 606 replaced most current U.S. GAAP guidance on this topic and eliminated most industry-specific guidance. The new revenue recognition standard provides a unified model to determine when and how revenue is recognized. The core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. The new standard superseded substantially all existing revenue recognition guidance. It impacts the revenue recognition for certain of our contracts, in addition to our business processes and our information technology systems. We performed cross-functional coordination to implement the new revenue recognition standard. We are in process of implementing changes to our systems, processes and internal controls to meet the standard’s reporting and disclosure requirements. On January 1, 2018, the Group adopted the new revenue standard utilizing the modified retrospective method. As a result, the Group changed our accounting policy for revenue recognition as detailed below. The Group recognized the cumulative effect of initially applying the new revenue standard as an adjustment to the opening balance of accumulated deficit. Using the modified retrospective approach, the Group applied the standard only to contracts that are not completed at the date of initial application. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods as the Group believes it is still comparable. Based on the contracts outstanding as of January 1, 2018, adoption of ASC 606 did not have a significant impact except for recognition of initial franchise fees. The Group’s accounting policy before January 1, 2018 was to recognize initial franchise fees when franchisees commence operations under the RISE brand or upon the renewal of the franchise agreements. In accordance with ASC 606, the initial franchise services are not distinct from the continuing rights or services offered during the term of the franchise agreement, and will therefore, be treated as a single performance obligation. Therefore, initial franchise fees should be recognized over the franchise term, which is generally five years under ASC 606. The cumulative effect of the changes made to our consolidated balance sheets at January 1, 2018 were as follows: December 31, Adjustment due January 1, RMB RMB RMB Liabilities Deferred revenue and customer advances non-current) 812,821 44,122 856,943 Shareholders’ equity Accumulated deficit (1) 315,531 44,122 359,653 (1) The adoption resulted in additional deferred tax assets for deferred revenue and customer advances. However, due to the valuation allowance position, there is no net tax effect on accumulated deficit as the valuation allowance will also be increased commensurate to the increase in the deferred tax asset. The adoption had no impact on our overall cash flows from operating, investing or financing activities. Revenue Recognition Revenue is recognized when a customer obtains control of promised goods or services, in an amount that reflects the consideration which the Group expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Group determines are within the scope of the new revenue recognition accounting standard, the Group performs the following five steps: (i) identify the contract with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Group satisfies a performance obligation. The Group only applies the five-step model to contracts when it is probable that the Group will collect the consideration it is entitled to in exchange for the goods or services transferred to the customer. At contract inception, the Group assesses the goods or services promised within each contract to determine those that represent performance obligations, and assess whether each promised good or service is distinct. The Group then recognize as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Revenue is recognized net of business tax, value added taxes and tax surcharges. Contract liabilities relate to contracts where the Group received payments but has not yet satisfied the related performance obligations. The advance consideration received from customers for the services is a contract liability until services are provided to the customer and are presented in “deferred revenue and customer advances” in the consolidated balance sheets. Contract assets include accounts receivable, which primarily relate to the Group’s rights to consideration for services completed at the reporting date. The primary sources of the Group’s revenues are as follows: (a) Educational programs Educational programs’ contracts generally consist of two performance obligations, English courses and course materials, which are both capable of being distinct and distinct in the context of the contract. The transaction price is stated in the contract and known at the time of contract inception, therefore no variable consideration exists. The Group may issue promotional coupons to attract enrollment for its courses. The promotional coupons are not issued in conjunction with a concurrent revenue transaction and are for a fixed RMB amount that can only be redeemed to reduce the amount of the tuition fees for future courses. The promotional coupons are accounted for as a reduction of the transaction price and are allocated across all performance obligations unless observable evidence exists that the discount relates to a specific performance obligation or obligations in the contract. Revenue is allocated to each performance obligation based on its standalone selling price. The Group generally determines standalone selling prices based on the prices charged to students. If the standalone selling price is not observable through past transactions, the Group estimate the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations. Course fees are collected in full in advance of the commencement of each course and each course comprises of a fixed amount of classes. The Group uses the student’s daily attendance records, an output measure, to recognize revenue over time as it best depicts the simultaneous consumption and delivery of educational program services. Students are allowed to return course materials if they are unused. However, once the student attends the first class of the respective course, course materials cannot be returned. Therefore, revenue associated with distinct course materials is recognized at the point in time when control transfers to the student, generally when the student attends the first class of the respective course. According to local education bureau regulations, depending on a school’s location and the amount of classes remaining for a course, the Group may be required to refund course fees for any remaining undelivered classes to students who withdraw from a course. The refund is recorded as a reduction of the related course fees received in advance and has no impact on recognized revenue. Refunds on recognized revenue were insignificant for all periods presented. (b) Franchise revenues Franchise revenues includes non-refundable (c) Other revenues Other revenues comprises mainly of the provision of overseas study tours. The Group determined the overseas study tours contract contains a single performance obligation and the Group is the principal in providing overseas study tours services as it controls such services before the services are transferred to the customer. Therefore, the Group recognizes study tours revenue on a gross basis. The Group uses the organized overseas study tour’s progress record, an output measure, to recognize revenue over the duration of the study tour, which is, generally around two to three weeks, as it best depicts the simultaneous consumption and delivery of overseas study tours services. Other income, net The Group’s depositary may make payments to the Group to reimburse and/or share fees collected from the Group’s American Depositary Receipt (“ADR”) holders. For the three months ended March 31, 2018, the Group received RMB10,127(US$1,594) from the depository, was recognized as other income. Recent accounting pronouncements In February 2016, the FASB issued ASU No. 2016-02, 2016-02”). 2016-02 off-balance 2016-02, 2016-02 right-of-use In November 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-18, Statement of Cash Flows (Topic 230), Restricted Cash 2016-18”), beginning-of-period end-of-period 2016-18 2016-18 In January 2017, the FASB issued ASU 2017-04, 2017-04”), In May 2017, the FASB issued ASU 2017-09, 2017-09”),	2. SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The consolidated financial statements of the Group have been prepared in accordance with the accounting principles generally accepted in the United States of America (“US GAAP”). Principles of consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries, and the VIEs. All significant inter-company transactions and balances between the Company, its subsidiaries and the VIEs have been eliminated upon consolidation. Results of subsidiaries, businesses acquired from third parties and the VIEs are consolidated from the date on which control is obtained by the Company. Use of estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenue and expenses in the consolidated financial statements and accompanying notes. Significant accounting estimates reflected in the Group’s consolidated financial statements include valuation allowance for deferred tax assets, uncertain tax positions, the initial valuation of the assets acquired and liabilities assumed in a business combination, economic lives and impairment of long-lived assets, impairment of goodwill, estimating the best estimate of selling price for each deliverable in the Group’s revenue arrangements, and share-based compensation. Actual results could differ from those estimates. Convenience translation Amounts in U.S. dollars are presented for the convenience of the reader and are translated at the noon buying rate of RMB6.5063 per US$1.00 on December 31, 2017 in the City of New York for cable transfers of RMB as certified for customs purposes by the Federal Reserve Bank of New York. No representation is made that the RMB amounts could have been, or could be, converted into US$ at such rate. Foreign currency The functional currency of the Company and its non-PRC Each entity in the Group maintains its financial records in its own functional currency. Transactions denominated in foreign currencies are measured at the exchange rates prevailing on the transaction dates. Monetary assets and liabilities denominated in foreign currencies are remeasured at the exchange rates prevailing at the balance sheet date. Non-monetary The Company uses the average exchange rate for the year and the exchange rate at the balance sheet date to translate the operating results and financial position, respectively. Translation differences are recorded in accumulated other comprehensive income, a component of shareholders’ equity. Cash and cash equivalents Cash and cash equivalents consist of cash on hand and highly liquid investments which are unrestricted as to withdrawal or use, and which have original maturities of three months or less when purchased. Restricted cash Restricted cash primarily represents deposits held in a designated bank account as security for the interest payments on the Group’s long-term loan; and deposits restricted as to withdrawal or use under government regulations. Short-term investments The Group’s short-term investments comprise primarily of cash deposits at floating rates based on daily bank deposit rates with original maturities ranging from over three months to six months. Inventories Inventories are finished goods and mainly comprised of textbooks and other educational study tools (“course materials”). Course materials are stated at the lower of cost or market. Cost is determined using the weighted average cost method. As of December 31, 2016 and 2017, the Group did not have any provision for inventories. Property and equipment Property and equipment is stated at cost less accumulated depreciation and impairment. Depreciation is calculated on a straight line basis over the following estimated useful lives: Electronic equipment 3 years Furniture 3-5 years Vehicles 4 years Leasehold improvements Shorter of the lease term or estimated useful life Repair and maintenance costs are charged to expense as incurred, whereas the cost of renewals and betterments that extend the useful lives of property and equipment are capitalized as additions to the related assets. Retirements, sales and disposals of assets are recorded by removing the cost and accumulated depreciation from the asset and accumulated depreciation accounts with any resulting gain or loss reflected in the consolidated statements of (loss)/income. Direct costs that are related to the construction of property and equipment, and incurred in connection with bringing the assets to their intended use are capitalized as construction in progress. Construction in progress is transferred to specific property and equipment, and the depreciation of these assets commences when the assets are ready for their intended use. Segment reporting In accordance with ASC 280, Segment Reporting Non-controlling For certain subsidiaries of the VIE, a non-controlling non-controlling non-controlling non-controlling Goodwill The Group assesses goodwill for impairment in accordance with ASC 350-20, Intangibles—Goodwill and Other: Goodwill 350-20”), 350-20. There was only one reporting unit (that also represented the operating segment) as of December 31, 2016 and 2017, respectively. Goodwill was allocated to the one reporting unit as of December 31, 2016 and 2017, respectively (Note 9). The Group has the option to assess qualitative factors first to determine whether it is necessary to perform the two-step 350-20. more-likely-than-not two-step In performing the two-step Intangible assets Intangible assets with finite lives are carried at cost less accumulated amortization. Amortization of finite-lived intangible assets except for student base is computed using the straight-line method over the estimated useful lives. Student base is amortized using an accelerated pattern based on the estimated student attrition rate of the acquired schools. The estimated useful lives of intangible assets from the date of purchase are as follows: Category Estimated Useful Life Courseware license 15 years Franchise agreements 2.5-3 years Student base 3-5 Trademarks 10-15 years Purchased software 3-5 Teaching course materials 10 years Impairment of long-lived assets other than goodwill The Group evaluates its long-lived assets, including fixed assets and intangible assets with finite lives, for impairment whenever events or changes in circumstances, such as a significant adverse change to market conditions that will impact the future use of the assets, indicate that the carrying amount of an asset may not be fully recoverable. When these events occur, the Group evaluates the recoverability of long-lived assets by comparing the carrying amount of the assets to the future undiscounted cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flows is less than the carrying amount of the assets, the Group recognizes an impairment loss based on the excess of the carrying amount of the assets over their fair value. Fair value is generally determined by discounting the cash flows expected to be generated by the assets, when the market prices are not readily available. For all periods presented, there was no impairment of any of the Company’s long-lived assets. Business Combination We account for business combinations using the purchase method of accounting in accordance with ASC topic 805, Business Combinations In a business combination achieved in stages, we re-measured re-measurement The determination and allocation of fair values to the identifiable assets acquired, liabilities assumed and noncontrolling interests is based on various assumptions and valuation methodologies requiring considerable judgment from management. The most significant variables in these valuations are discount rates, terminal values, the number of years on which to base the cash flow projections, as well as the assumptions and estimates used to determine the cash inflows and outflows. We determine discount rates to be used based on the risk inherent in the related activity’s current business model and industry comparisons. Terminal values are based on the expected life of assets, forecasted life cycle and forecasted cash flows over that period. Fair value of financial instruments Financial instruments include cash and cash equivalents, short-term investments, restricted cash, certain other current assets, accounts payable, long-term loan, customer advances, and certain other current liabilities. The carrying amounts of these financial instruments, except for the long-term loan, approximate their fair values because of their short-term maturities. The carrying amount of the long-term loan approximates its fair value due to the fact that the related interest rate approximates the interest rates currently offered by financial institutions for similar debt instruments of comparable maturities. Revenue recognition Revenue is recognized when persuasive evidence of an arrangement exists, delivery of the product or service has occurred, the selling price is fixed or determinable and collection is reasonably assured. The Group’s business is subject to business tax, value added taxes (“VAT”) and tax surcharges assessed by governmental authorities. Pursuant to ASC 605-45, Revenue Recognition—Principal Agent Considerations The primary sources of the Group’s revenues are as follows: (a) Educational programs Educational programs include English courses and related course materials. In accordance with ASC subtopic 605-25, Revenue Recognition: Multiple-Deliverable Revenue Arrangements 605-25”), Course fees are collected in full in advance of the commencement of each course and each course comprises of a fixed amount of classes. Course revenue is recognized ratably as the classes for the related course are delivered to the students. Students are allowed to return course materials if they are unused. However, once the student attends the first class of the respective course, course materials cannot be returned. Therefore, the Group recognizes revenue from the sale of course materials when the student attends the first class of the respective course. The amounts recognized for each deliverable is limited to the amount that is not contingent upon the delivery of additional deliverables or meeting other specified performance conditions. According to local education bureau regulations, depending on a school’s location and the amount of classes remaining for a course, the Group may be required to refund course fees for any remaining undelivered classes to students who withdraw from a course. The refund is recorded as a reduction of the related course fees received in advance and has no impact on recognized revenue. Refunds on recognized revenue were insignificant for all periods presented. The Group may issue promotional coupons to attract enrollment for its courses. The promotional coupons are not issued in conjunction with a concurrent revenue transaction and are for a fixed RMB amount that can only be redeemed to reduce the amount of the tuition fees for future courses. The promotional coupons are accounted for as a reduction of revenue when the corresponding revenue is recognized in accordance with ASC 605-50-45-2. (b) Franchise revenues Franchise revenues includes non-refundable (c) Other revenues Other revenues comprises mainly of the provision of overseas study tours. The Group bears the risks and rewards, including customer acceptance of the services and has the right to unilaterally determine and change the study tour itinerary. The Group also sets the study tour prices charged to customers and independently selects travel service suppliers. Therefore, the Group is the primary obligor of the study tour service arrangement and recognizes revenue on a gross basis. Revenue from study tour services is recognized once the organized tour is completed in its entirety. Advertising expenditures Advertising costs are expensed when incurred and are included in selling expenses in the consolidated statements of (loss)/income. For the years ended December 31, 2015, 2016 and 2017, advertising expenses were approximately RMB39,397, RMB63,734 and RMB80,475 (US$12,369), respectively. Leases Leases are classified at the inception date as either a capital lease or an operating lease. A lease is a capital lease if any of the following conditions exists: a) ownership is transferred to the lessee by the end of the lease term, b) there is a bargain purchase option, c) the lease term is at least 75% of the property’s estimated remaining economic life or d) the present value of the minimum lease payments at the beginning of the lease term is 90% or more of the fair value of the leased property to the lessor at the inception date. A capital lease is accounted for as if there was an acquisition of an asset and an incurrence of an obligation at the inception of the lease. All other leases are accounted for as operating leases wherein rental payments are expensed on a straight-line basis over their respective lease term. The Group leases certain office facilities under non-cancelable (Loss)/income per share In accordance with ASC 260, Earnings Per Share Share-based compensation The Group applies ASC 718, Compensation—Stock Compensation In accordance with ASC 718, the Group recognizes share-based compensation cost for equity awards to employees with a performance condition based on the probable outcome of that performance condition—compensation cost is recognized if it is probable that the performance condition will be achieved and shall not be recognized if it is not probable that the performance condition will be achieved. In accordance with ASC 718, the effect of a market condition is reflected in the grant-date fair value of the granted equity awards. The Group recognizes share-based compensation cost for equity awards with a market condition provided that the requisite service is rendered, regardless of when, if ever, the market condition is satisfied. A change in any of the terms or conditions of the awards is accounted for as a modification of the award. When the vesting conditions (or other terms) of the equity awards granted to employees are modified, the Group first determines on the modification date whether the original vesting conditions were expected to be satisfied, regardless of the entity’s policy election for accounting for forfeitures. If the original vesting conditions are not expected to be satisfied, the grant-date fair value of the original equity awards are ignored and the fair value of the equity award measured at the modification date is recognized if the modified award ultimately vests. When a vesting condition that is probable of achievement is modified and the new vesting condition also is probable of achievement, the compensation cost to be recognized if either the original vesting condition or the new vesting condition is achieved cannot be less than the grant-date fair value of the original award. That compensation cost is recognized if either the original or modified vesting condition is achieved. Incremental compensation cost is measured as the excess, if any, of the fair value of the modified award over the fair value of the original award immediately before its terms are modified, measured based on the fair value of the awards and other pertinent factors at the modification date. For vested awards, the Group recognizes incremental compensation cost in the period the modification occurs. For unvested awards, the Group recognizes over the remaining requisite service period, the sum of the incremental compensation cost and the remaining unrecognized compensation cost for the original award on the modification date. If the fair value of the modified award is lower than the fair value of the original award immediately before modification, the minimum compensation cost the Group recognizes is the cost of the original award. The Group uses the accelerated method for all awards granted with graded vesting service conditions, and the straight-line method for awards granted with non-graded Income taxes The Group follows the liability method of accounting for income taxes in accordance with ASC 740, Income Taxes more-likely-than-not The Group accounted for uncertainties in income taxes in accordance with ASC 740. Interest and penalties arising from underpayment of income taxes shall be computed in accordance with the related PRC tax law. The amount of interest expense is computed by applying the applicable statutory rate of interest to the difference between the tax position recognized and the amount previously taken or expected to be taken in a tax return. Interest and penalties recognized in accordance with ASC 740 are classified in the consolidated statements of (loss)/income as income tax expense. In accordance with the provisions of ASC 740, the Group recognizes in its consolidated financial statements the impact of a tax position if a tax return position or future tax position is “more likely than not” to prevail based on the facts and technical merits of the position. Tax positions that meet the “more likely than not” recognition threshold are measured at the largest amount of tax benefit that has a greater than fifty percent likelihood of being realized upon settlement. The Group’s estimated liability for unrecognized tax benefits which is included in “other non-current Government subsidies Government subsidies primarily consist of financial subsidies received from local governments for operating a business in their jurisdictions and compliance with specific policies promoted by the local governments. There are no defined rules and regulations to govern the criteria necessary for companies to receive such benefits, and the amount of financial subsidy is determined at the discretion of the relevant government authorities. Government subsidies of non-operating non-operating Comprehensive (loss)/income Comprehensive (loss)/income is defined as the changes in equity of the Group during a period from transactions and other events and circumstances excluding transactions resulting from investments by owners and distributions to owners. Among other disclosures, ASC 220, Comprehensive Income Employee benefit expenses All eligible employees of the Group are entitled to staff welfare benefits including medical care, welfare subsidies, unemployment insurance and pension benefits 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 qualified employees’ salaries. 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. The Group has no further payment obligations once the contributions have been paid. The Group recorded employee benefit expenses of RMB46,933, RMB52,734 and RMB62,934 (US$9,673) for the years ended December 31, 2015, 2016 and 2017, respectively. Recent accounting pronouncements In August 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-14, Revenue from Contracts with Customers-Deferral 2015-14”). 2015-14 No. 2014-09, Revenue from Contracts with Customers 2014-09”), 2015-14, 2014-09 No. 2016-08, Revenue from Contracts with Customers—Principal versus Agent Considerations 2016-08”), No. 2016-10, Revenue from Contracts with Customers—Identifying Performance Obligations and Licensing 2016-10”), No. 2014-09. No. 2016-12, Revenue from Contracts with Customers— Narrow-Scope Improvements and Practical Expedients 2016-12”), non-cash 2016-08, 2016-10 2016-12 No. 2014-09. catch-up catch-up In January 2016, the FASB issued ASU No. 2016-01, Overall (Subtopic 825-10): 2016-01”). 2016-01 2016-01 2016-01 In February 2016, the FASB issued ASU No. 2016-02, Leases 2016-02”). 2016-02 off-balance 2016-02, 2016-02 right-of-use In March 2016, the FASB issued ASU 2016-07, 2016-07”). 2016-07 2016-07 2016-07 In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments 2016-15”). 2016-15 Statement of Cash Flows 2016-18, Statement of Cash Flows Restricted Cash 2016-18”). 2016-18 2016-15 2016-18 In October 2016, the FASB issued ASU No. 2016-16, Intra-Entity Transfers of Assets Other Than Inventory In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying Definition of a Business 2017-01”). 2017-01 In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment 2017-04”) , In February 2017, the FASB issued ASU 2017-05, Other Income-Gains and Losses from the Derecognition of Nonfinancial Assets 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets 2017-05”) , In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718): scope of Modification Accounting 2017-09”),

Concentration Risk Disclosure _

Concentration Risk Disclosure [Text Block]	12 Months Ended
	Dec. 31, 2017
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	3. CONCENTRATION OF RISKS Business, customer, political, social and economic risks The Group participates in a dynamic industry and believes that changes in any of the following areas could have a material adverse effect on the Group’s future financial position, results of operations or cash flows: changes in the overall demand for services; competitive pressures due to new entrants; advances and new trends in new technologies and industry standards; changes in certain strategic relationships or customer relationships; regulatory considerations; and risks associated with the Group’s ability to attract and retain employees necessary to support its growth. The Group’s operations could be also adversely affected by significant political, economic and social uncertainties in the PRC. No single customer or supplier accounted for more than 10% of revenue or costs of revenues for the years ended December 31, 2015, 2016 and 2017. Concentration of credit risk Financial instruments that potentially subject the Company to significant concentration of credit risk consist primarily of cash and cash equivalents, short-term investments, and restricted cash. As of December 31, 2017, substantially all of the Group’s cash and cash equivalents, short-term investments and restricted cash were deposited with financial institutions with high-credit ratings and quality. Interest rate risk The Group is exposed to interest rate risk related to its outstanding long-term loan (Note 10). The interest rate of the long-term loan was mainly based on the three month London Interbank Offered Rate and a pre-determined Foreign currency exchange rate risk From July 21, 2005, the RMB is permitted to fluctuate within a narrow and managed band against a basket of certain foreign currencies. For RMB against U.S. dollar, there was depreciation of approximately 5.8%, 6.4% and appreciation of 6.7% during the years ended December 31, 2015, 2016 and 2017. It is difficult to predict how market forces or PRC or U.S. government policy may impact the exchange rate between the RMB and the U.S. dollar in the future. To the extent that the Company needs to convert U.S. dollar into RMB for capital expenditures and working capital and other business purposes, appreciation of RMB against U.S. dollar would have an adverse effect on the RMB amount the Company would receive from the conversion. Conversely, if the Company decides to convert RMB into U.S. dollar for the purpose of making payments for dividends on ordinary shares, strategic acquisitions or investments or other business purposes, appreciation of U.S. dollar against RMB would have a negative effect on the U.S. dollar amount available to the Company. In addition, a significant depreciation of the RMB against the U.S. dollar may significantly reduce the U.S. dollar equivalent of the Company’s earnings or losses. Currency convertibility risk The Group transacts all of its business in RMB, which is not freely convertible into foreign currencies. On January 1, 1994, the PRC government abolished the dual rate system and introduced a single rate of exchange as quoted daily by the People’s Bank of China (the “PBOC”). However, the unification of the exchange rates does not imply that the RMB may be readily convertible into United States dollars or other foreign currencies. All foreign exchange transactions continue to take place either through the PBOC or other banks authorized to buy and sell foreign currencies at the exchange rates quoted by the PBOC. Approval of foreign currency payments by the PBOC or other institutions requires submitting a payment application form together with suppliers’ invoices, shipping documents and signed contracts. The Group’s cash and cash equivalents, and restricted cash denominated in RMB amounted to RMB878,468 (US$135,018) as of December 31, 2017.

Business Combination Disclosure

Business Combination Disclosure [Text Block]	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	4. BUSINESS COMBINATION Acquisition of Edge Business On November 1, 2017, the Group acquired 100% equity interest of Edge Franchising, a leading Hong Kong-based admissions consulting company specializing in overseas boarding school and college placement, and certain fixed assets, intellectual properties, material contracts and key employees of the educational consulting business (collectively referred to as “Acquiree”, or “Edge Business”) from a seller in which a managing director of Bain Capital Education IV Cayman Limited (“Bain Capital Education IV”) is a director and minority shareholder (Note 13). The acquisition is expected to complement the Group’s existing business and achieve significant synergies. Details of the purchase consideration are as follows: (i) Cash consideration of RMB16,769(US$2,540) (“Cash Consideration”) (ii) In accordance with the sale and purchase agreement, the Company shall issue to the selling shareholder 216,021 ordinary shares. As of the acquisition date, the Group recorded RMB9,211(US$1,395) (“Share Consideration”) in the “Accrued expenses and other current liabilities” The Cash Consideration and Share Consideration were settled on January 2, 2018 The Company has completed the valuations necessary to assess the fair values of the tangible and intangible assets acquired and liabilities assumed, resulting from which the amount of goodwill was determined and recognized as of the acquisition date. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of November 1, 2017, the date of acquisition: RMB US$ Purchase consideration 25,980 3,993 Net assets acquired, excluding intangible assets and the related deferred tax liabilities 2,133 329 Intangible assets 4,994 767 Trademark 1,693 260 Student base 2,962 455 Franchise agreements 339 52 Deferred tax liabilities (1,235 ) (190 ) Deferred revenue and customer advances (10,663 ) (1,639 ) Goodwill 30,751 4,726 Included in the goodwill of RMB30,261(US$4,651) recognized above is the expected synergies from combining operations of the Acquiree and the Group which does not qualify for separate recognition. None of the goodwill recognized is expected to be deductible for income tax purposes. The Company recognized RMB889 (US$137) of acquisition related costs which were included in general and administrative expenses in the year ended December 31, 2017. The actual results of operation after the acquisition date and pro-forma

Revenue Recognition Disclosure

Revenue Recognition Disclosure [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Revenue [Abstract]
Revenue Recognition Disclosure [Text Block]	3. REVENUES For the three months ended March 31, 2017 2018 2018 RMB RMB US$ Educational programs 178,722 226,194 36,061 Franchise revenues (a) 24,604 28,210 4,497 Others 6,997 15,725 2,507 210,323 270,129 43,065 (a) Initial franchise fees amounted to RMB4,764, and RMB3,430 (US$547), and recurring franchise fees amounted to RMB19,840, and RMB24,780 (US$3,950) for the three months ended March 31, 2017 and 2018, respectively. The following table provides information about contract assets and liabilities from contracts with customers: As of December 31, As of March 31, 2017 2018 2018 RMB RMB US$ Accounts receivable, net 2,470 3,838 612 Contract liabilities 812,821 1,070,086 170,597 During the three months ended March 31, 2018, the contract liabilities balance included decreases for revenues recognized during the period and increases related to new enrollments.	5. REVENUES For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Educational programs 451,411 618,326 831,106 127,739 Franchise revenues (a) 60,793 63,532 100,013 15,372 Others 17,265 29,135 38,156 5,864 529,469 710,993 969,275 148,975 (a) Initial franchise fees amounted to RMB16,518, RMB15,566, and RMB23,302 (US$3,581), and recurring franchise fees amounted to RMB44,275, RMB47,966, and RMB76,711 (US$11,791) for the years ended December 31, 2015, 2016 and 2017, respectively.

Prepayments and Other Current A

Prepayments and Other Current Assets [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepayments and Other Current Assets [Text Block]	4. PREPAYMENTS AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consisted of the following: As of December 31, As of March 31, 2017 2018 2018 RMB RMB US$ Prepayments to suppliers 12,820 17,485 2,788 Prepaid rental expense 11,924 12,713 2,026 Staff advances 1,762 1,974 315 Deposits 10,411 11,766 1,876 Prepaid business tax, VAT and other surcharges 1,528 2,801 447 Other receivables (a) 2,126 39,980 6,373 40,571 86,719 13,825 (a) Included in this amount RMB34,256 (US$5,461) is due from senior management as of March 31, 2018. For further detail, see Note 11.	6. PREPAYMENTS AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consisted of the following: As at December 31, 2016 2017 2017 RMB RMB US$ Prepayments to suppliers 16,414 12,820 1,970 Prepaid rental expense 10,735 11,924 1,833 Staff advances 1,684 1,762 271 Deposits 7,625 10,411 1,600 Prepaid business tax, VAT and other surcharges 8,083 1,528 235 Other receivables 976 2,126 327 45,517 40,571 6,236

Property, Plant and Equipment D

Property, Plant and Equipment Disclosure [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	5. PROPERTY AND EQUIPMENT, NET As at December 31, As at March 31, 2017 2018 2018 RMB RMB US$ Electronic equipment 40,740 46,564 7,423 Furniture 8,643 8,829 1,408 Vehicles 1,168 1,168 186 Leasehold improvements 185,922 190,971 30,445 236,473 247,532 39,462 Less: accumulated depreciation 136,296 148,457 23,668 Property and equipment, net 100,177 99,075 15,795 Depreciation expense for the three months ended March 31, 2017 and 2018 was RMB6,960 and RMB7,877 (US$1,256), respectively.	7. PROPERTY AND EQUIPMENT, NET As at December 31, 2016 2017 2017 RMB RMB US$ Electronic equipment 35,464 40,740 6,262 Furniture 7,350 8,643 1,328 Vehicles 1,168 1,168 179 Leasehold improvements 141,253 185,922 28,576 185,235 236,473 36,345 Less: accumulated depreciation 109,562 136,296 20,948 Property and equipment, net 75,673 100,177 15,397 Depreciation expense for the years ended December 31, 2015, 2016 and 2017 was RMB26,128, RMB29,634 and RMB29,246 (US$4,495), respectively.

Intangible Assets Disclosure _T

Intangible Assets Disclosure [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	6. INTANGIBLE ASSETS, NET The Group’s intangible assets were all acquired and consisted of the following: As at December 31, As at March 31, 2017 2018 2018 RMB RMB US$ Costs: Courseware license 200,079 192,893 30,752 Franchise agreements 61,133 61,120 9,744 Student base 94,875 94,757 15,107 Trademarks 47,040 45,343 7,229 Purchased software 16,783 16,833 2,684 Teaching course materials 10,747 11,217 1,788 430,657 422,163 67,304 Accumulated amortization: Courseware license (56,862 ) (57,868 ) (9,226 ) Franchise agreements (60,818 ) (60,844 ) (9,700 ) Student base (91,875 ) (92,404 ) (14,732 ) Trademarks (12,893 ) (13,198 ) (2,104 ) Purchased software (4,420 ) (4,820 ) (769 ) Teaching course materials (3,174 ) (3,425 ) (546 ) (230,042 ) (232,559 ) (37,077 ) Net carrying amount 200,615 189,604 30,227 The Group recorded amortization expense of RMB5,095 and RMB5,277 (US$841) for the three months ended March 31, 2017 and 2018, respectively. As of March 31, 2018, estimated amortization expense of the existing intangible assets is RMB 15,756, RMB 19,401, RMB 18,974, RMB 18,699 and RMB 18,699, for the nine months ended December 31, 2018, for the years ended December 31, 2019, 2020, 2021 and 2022, respectively.	8. INTANGIBLE ASSETS, NET The Group’s intangible assets were all acquired and consisted of the following: As at December 31, 2016 2017 2017 RMB RMB US$ Costs: Courseware license 213,509 200,079 30,752 Franchise agreements 60,800 61,133 9,396 Student base 91,960 94,875 14,582 Trademarks 48,419 47,040 7,230 Purchased software 14,101 16,783 2,579 Teaching course materials 10,786 10,747 1,652 439,575 430,657 66,191 Accumulated amortization: Courseware license (46,261 ) (56,862 ) (8,740 ) Franchise agreements (60,800 ) (60,818 ) (9,348 ) Student base (90,916 ) (91,875 ) (14,121 ) Trademarks (10,490 ) (12,893 ) (1,982 ) Purchased software (3,041 ) (4,420 ) (678 ) Teaching course materials (2,116 ) (3,174 ) (488 ) (213,624 ) (230,042 ) (35,357 ) Net carrying amount 225,951 200,615 30,834 The Group recorded amortization expense of RMB65,379, RMB40,188 and RMB20,465(US$3,145) for the years ended December 31, 2015, 2016 and 2017, respectively. As of December 31, 2017, estimated amortization expense of the existing intangible assets for each of the next five years is RMB 21,454, RMB 19,812, RMB 19,366, RMB 19,080 and RMB19,080, respectively.

Goodwill Disclosure _Text Block

Goodwill Disclosure [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill Disclosure [Text Block]	7. GOODWILL Balance as of December 31, 2017 475,732 Foreign exchange effect (9,898 ) Balance as of March 31, 2018 465,834 Balance as of March 31, 2018 (US$) 74,265	9. GOODWILL Balance as of January 1, 2016 444,412 Goodwill acquired — Impairment losses — Foreign exchange effect 17,274 Balance as of December 31, 2016 461,686 Goodwill acquired in business combination (note 4) 30,751 Impairment losses — Foreign exchange effect (16,705 ) Balance as of December 31, 2017 475,732 Balance as of December 31, 2017 (US$) 73,119 The Group’s goodwill is mainly attributable to the Acquisition in 2013 and 2017. Goodwill is not tax deductible. For the years ended December 31, 2016 and 2017, respectively, the Group performed a qualitative assessment based on the requirements of ASC 350-20. more-likely-than-not

Accounts Payable, Accrued Liabi

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Payables and Accruals [Abstract]
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	8. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consisted of the following: As of December 31, As of March 31, 2017 2018 2018 RMB RMB US$ Payroll and welfare payable 78,263 50,807 8,100 Business tax, VAT and surcharges, other tax payable 8,995 27,926 4,452 Interest payable 1,608 1,340 214 Accrued expenses 41,553 45,751 7,294 Accrual for purchase of property and equipment 9,241 5,455 870 Payable for acquisition consideration 25,626 — — Others 5,813 7,274 1,160 171,099 138,553 22,090	10. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other liabilities consisted of the following: As at December 31, 2016 2017 2017 RMB RMB US$ Payroll and welfare payable 47,221 78,263 12,029 Business tax, VAT and surcharges payable 2,205 8,995 1,383 Interest payable 897 1,608 247 Accrued expenses 35,758 41,553 6,386 Accrual for purchase of property and equipment 7,292 9,241 1,420 Payable for acquisition consideration (note 4) — 25,626 3,939 Others 2,785 5,813 894 96,158 171,099 26,298

Debt Disclosure _Text Block_

Debt Disclosure [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	9. LONG-TERM LOAN In July 2016, the Company entered into a loan facility agreement (“Original Facility Agreement”), pursuant to which the Company is entitled to draw down up to US$55,000. The maturity date of the loan facility is five years from the drawdown date. The arrangement fee of US$1,705 (equivalent to RMB11,559) incurred for the loan facilities was offset against loan liability and accounted for under the effective interest rate method. As of December 31, 2016, the Group has drawn down the facility in full and no principal was repaid. In September 2017, an amendment facility agreement (“Amendment Facility Agreement”) was entered, pursuant to which the maturity date was revised to five years from the amendment date and the aggregate of the facility commitments was amended to US$110,000. No other terms or conditions were changed. According to ASC 470-50, As of March 31, 2018, the Group has drawn down the facility in full and US$22,000 of principal was repaid. The interest rate of the facility is a flexible interest rate from 2.00% to 3.50% per annum, depending on the leverage ratio of Cayman, plus London Interbank Offered Rate. The interest rate for the outstanding loan as of March 31, 2018, was approximately 4.07%. Management assessed no breach of its loan covenants for the three months ended March 31, 2018. The loan facility is guaranteed by Rise IP, Rise HK, the WFOE and VIE. Further, the ordinary shares of certain subsidiaries of the Group were pledged as collateral for the loan facility. In addition, the Group maintained deposits held in a designated bank account as security for interest payments amounting to US$2,307 (equivalent to RMB14,475) as of March 31, 2018. As of March 31, 2018, the loan principal will be due according to the following schedule: US$ September 12, 2019 13,750,000 September 12, 2020 19,250,000 September 12, 2021 24,750,000 September 12, 2022 30,250,000 88,000,000	11. LONG-TERM LOAN In July 2016, the Company entered into a loan facility agreement (“Original Facility Agreement”), pursuant to which the Company is entitled to draw down up to US$55,000. The maturity date of the loan facility is five years from the drawdown date. The arrangement fee of US$1,705 (equivalent to RMB11,559) incurred for the loan facilities was offset against loan liability and accounted for under the effective interest rate method. As of December 31, 2016, the Group has drawn down the facility in full and no principal was repaid. In September 2017, an amendment facility agreement (“Amendment Facility Agreement”) was entered, pursuant to which the maturity date was revised to five years from the amendment date and the aggregate of the facility commitments was amended to US$110,000. No other terms or conditions were changed. According to ASC 470-50, As of December 31, 2017, the Group has drawn down the facility in full and US$10,000 of principal was repaid. The amount repayable within twelve months was reclassified to current liabilities. The interest rate of the facility is a flexible interest rate from 2.00% to 3.50% per annum, depending on the leverage ratio of Cayman, plus London Interbank Offered Rate. The interest rate for the outstanding loan as of December 31, 2017, was approximately 4.05%. Management assessed no breach of its loan covenants for the year ended December 31, 2017. The loan facility is guaranteed by Rise IP, Rise HK, the WFOE and VIE. Further, the ordinary shares of certain subsidiaries of the Group were pledged as collateral for the loan facility. In addition, the Group maintained deposits held in a designated bank account as security for interest payments amounting to US$2,839 (equivalent to RMB18,472) as of December 31, 2017. As of December 31, 2017, the loan principal will be due according to the following schedule: US$ September 12, 2019 12,000,000 September 12, 2020 19,250,000 September 12, 2021 24,750,000 September 12, 2022 44,000,000 100,000,000 On March 12, 2018, principal amounting to US$12,000 was paid, after which, loan principal amounting to US$13,750, US$19,250, US$24,750 and US$30,250, respectively, will be due on September 12, 2019, September 12, 2020, September 12, 2021 and September 12, 2022, respectively.

Income Tax Disclosure _Text Blo

Income Tax Disclosure [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	10. INCOME TAXES The Group’s effective tax rates were 32.3% and 28.7% for the three months ended March 31, 2017 and 2018, respectively. As of March 31, 2018, the Group had unrecognized tax benefits of RMB8,386 (US$1,337), of which RMB976 (US$156) was offset against the deferred tax assets on tax losses carry forward, and the remaining amount of RMB7,410 (US$1,181) which if ultimately recognized, would impact the effective tax rate. The Group had approximately RMB557 (US$89) in accrued interest related to unrecognized tax benefits as of March 31, 2018. The Group planned to settle unrecognized tax benefits of RMB5,888 (US$939) in cash in the next 12 months as of March 31, 2018. Accordingly, such amounts were classified as income taxes payable. It is possible that the amount of unrecognized benefits will further change in the next 12 months; however, an estimate of the range of the possible change cannot be made at this moment.	12. INCOME TAXES Cayman Islands Under the current laws of the Cayman Islands, the Company and its Cayman subsidiaries are not subject to tax on income or capital gain. Additionally, upon payments of dividends by the Company to its shareholders, no Cayman Islands withholding tax will be imposed. Hong Kong Rise HK and Edge Franchising are incorporated in Hong Kong and are subject to Hong Kong Profits Tax at a rate of 16.5% on profits arising in or derived from Hong Kong. PRC The Company’s subsidiaries and VIEs in the PRC are subject to the statutory income tax rate of 25%, in accordance with the Enterprise Income Tax law (the “EIT Law”), which was effective since January 1, 2008. Dividends, interests, rent or royalties payable by the Group’s PRC subsidiaries, to non-PRC non-resident non-PRC (Loss)/ income before income taxes consists of: For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ PRC (63,513 ) 43,995 14,121 2,170 Non-PRC 30,653 39,050 (14,797 ) (2,274 ) (32,860 ) 83,045 (676 ) (104 ) The current and deferred portions of income tax benefit/(expense) included in the consolidated statements of (loss)/income are as follows: For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Current income tax expense (10,878 ) (36,965 ) (51,773 ) (7,957 ) Deferred income tax benefit/(expense) 11,997 4,763 (1,151 ) (177 ) Income tax benefit/(expense) 1,119 (32,202 ) (52,924 ) (8,134 ) The reconciliation of the income tax expense for the years ended December 31, 2015, 2016 and 2017 is as follows: For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ (Loss)/income before income tax (32,860 ) 83,045 (676 ) (104 ) Income tax benefit/(expense) computed at the PRC statutory tax rate of 25% 8,215 (20,761 ) 169 26 Effect of different tax rates in different jurisdictions 4,557 5,688 (8,175 ) (1,256 ) Non-deductible (2,352 ) (9,051 ) (26,482 ) (4,071 ) Outside basis difference on investment in WFOE — (3,174 ) (4,446 ) (683 ) PRC royalty withholding tax (4,177 ) (4,607 ) (6,950 ) (1,068 ) Changes in valuation allowance (5,124 ) (297 ) (7,040 ) (1,082 ) Income tax benefit/(expense) 1,119 (32,202 ) (52,924 ) (8,134 ) The significant components of the Group’s deferred tax assets and liabilities as of December 31, 2016 and 2017 are as follows: For the year ended December 31, 2016 2017 2017 RMB RMB US$ Deferred tax assets: Tax loss carry forward 32,601 34,111 5,243 Accrued expenses 4,590 6,638 1,020 Others 1,422 1,971 303 Less: Valuation allowance (25,491 ) (32,002 ) (4,919 ) 13,122 10,718 1,647 Deferred tax liabilities: Long-lived assets arising from acquisitions — 1,094 168 Outside basis difference on investment in WFOE 3,174 7,620 1,171 Revenue recognition 8,931 3,385 521 12,105 12,099 1,860 Presentation in the consolidated balance sheets: Deferred tax assets 4,087 2,404 369 Deferred tax liabilities (3,070 ) (3,785 ) (582 ) Net deferred tax assets/(liabilities) 1,017 (1,381 ) (213 ) The Group operates through several subsidiaries and the VIEs and valuation allowances are considered for each of the subsidiaries and the VIEs on an individual basis. The Group recorded a valuation allowance against deferred tax assets of those subsidiaries and the VIEs that are individually in a cumulative loss as of December 31, 2016 and 2017. In making such determination, the Group evaluates a variety of factors including the Group’s operating history, accumulated deficit, existence of taxable temporary differences and reversal periods. As of December 31, 2017, the aggregate undistributed earnings from the Company’s WFOE and VIEs that are available for distribution are RMB112,059 (US$17,223). The Company has considered its operational funding needs, future development initiatives and its dividend distribution plan, and is permanently reinvesting all but RMB76,202 (US$11,712). Determination of the amount of unrecognized deferred tax liability related to the earnings that are indefinitely reinvested is not practical because of the various associated income taxes including withholding income tax that would be payable upon the distribution of those amounts. As of December 31, 2016 and 2017, the Group had taxable losses of RMB130,404 and RMB136,445 (US$20,971), respectively derived from entities in the PRC, which can be carried forward per tax regulation to offset future net profit for income tax purposes. The PRC taxable losses as of December 31, 2017 will expire from 2018 to 2022 if not utilized. As of December 31, 2016 and 2017, the Group had unrecognized tax benefits of RMB9,124 and RMB8,799 (US$1,352), respectively, of which RMB932 and RMB1,389(US$213), respectively were offset against the deferred tax assets on tax losses carry forward, and the remaining amount of RMB8,192 and RMB7,410(US$1,139), respectively which if ultimately recognized, would impact the effective tax rate. The Group planned to settle unrecognized tax benefits of RMB5,888 (US$905) in cash in the next 12 months, and such amount was classified as income taxes payable. It is possible that the amount of unrecognized benefits will further change in the next 12 months; however, an estimate of the range of the possible change cannot be made at this moment. A reconciliation of the beginning and ending amount of unrecognized tax benefit is as follows: 2016 2017 2017 RMB RMB US$ Balance at January 1, 8,843 9,124 1,402 Additions based on tax positions related to current year 281 738 113 Settlement — (1,063 ) (163 ) Balance at December 31, 9,124 8,799 1,352 The Group recognizes interest and penalties accrued related to unrecognized tax benefits in income tax expenses. For the years ended December 31, 2015, 2016 and 2017, the Group recognized approximately RMB279, RMB573 and RMB734(US$113) in interest, respectively, and RMB275, nil, and nil in penalties, respectively. The Group had approximately RMB1,666 and RMB1,160 (US$178) in accrued interest and penalties recorded in other non-current As of December 31, 2017, tax years ended December 31, 2013 through 2017 for the WFOE and the VIEs remain open to examination by the PRC tax authorities.

Related Party Transactions Disc

Related Party Transactions Disclosure [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	11. RELATED PARTY TRANSACTIONS a) Related parties The direct controlling shareholder Bain Capital Rise Education IV Cayman Limited (“Cayman IV”) Entities controlled by the ultimate holding company Lionbridge Limited (“Lionbridge”) Bain Capital Advisors (China) Ltd. (“Bain Advisors”) b) During the three months ended March 31, 2017 and 2018, the Group had the following related party transactions: For the three months ended March 31, Note 2017 2018 2018 RMB RMB US$ Loan to Lionbridge (i) 150,000 150,000 23,914 Other receivable due from senior management (ii) — 34,256 5,461 Fees paid to Bain Advisors (iii) 1,550 — — (i) The Group entered into certain entrustment loan agreements with Lionbridge, pursuant to which the Group granted total loans of RMB150,000 and RMB150,000 (US$23,914) to Lionbridge during three months ended March 31, 2017 and 2018, respectively, with details set forth below: Three months ended March 31, 2017 Loan granted Principal Interest Rate Period Loan 1 100,000 7% February 24 to November 30, 2017 Loan 2 50,000 7% March 20 to November 30, 2017 Three months ended March 31, 2018 Loan granted Principal Interest Rate Period Loan 1 150,000 7% March 1, 2018 to November 30, 2018 (ii) The Group incurred individual income tax liability of RMB34,256 (US$5,461) on behalf of its senior management during the three months ended March 31, 2018. (iii) During the three months ended March 31, 2017 and 2018, the Group paid consulting fees of RMB1,550 and nil, respectively, to Bain Advisors, an affiliate of the Group’s majority shareholder. c) The balances between the Group and its related parties as of December 31, 2017 and March 31, 2018 are listed below: (1) Amounts due from related parties As at December 31, As at March 31, 2017 2018 2018 RMB RMB US$ Senior management (Note 4) — 34,256 5,461 Cayman IV 6,604 — — Lionbridge — 150,000 23,914 The above amount due from Cayman IV was related to reimbursement of third party underwriting commissions due to the Group as of December 31, 2017, and was fully received by the Group in January 2018. All the balances with related parties except for the amount due from Lionbridge as of December 31, 2017 and March 31, 2018 were unsecured and repayable on demand. No allowance for doubtful accounts was recognized for the amount due from related parties for the three months ended March 31, 2018. (2) Amounts due to related parties As at December 31, As at March 31, 2017 2018 2018 RMB RMB US$ Bain Advisors 20,000 — — The amount due to Bain Advisers as of December 31, 2017 was the unpaid consulting termination fee to Bain Advisors as a result of the IPO for the year ended December 31, 2017, which was fully paid by the Group in March 2018.	13. RELATED PARTY TRANSACTIONS a) Related parties The direct controlling shareholder Bain Capital Education IV” Entities controlled by the ultimate holding company Lionbridge Limited (“Lionbridge”) Bain Capital Advisors (China) Ltd. (“Bain Advisors”) An Entity controlled by a shareholder Beijing Mai Rui Technology Co., Ltd. (“Mai Rui”) b) During the year ended December 31, 2015, 2016 and 2017, the Group had the following related party transactions: Notes For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Loan to a related party: Lionbridge (i) 200,000 280,000 150,000 23,055 Fees paid to related parties: Mai Rui (ii) 705 278 — — Bain Advisors (iii) 6,200 6,200 38,537 5,923 (i) The Group entered into certain entrustment loan agreements with Lionbridge, pursuant to which the Group granted total loans of RMB280,000 and RMB150,000 (US$23,055) to Lionbridge during the years ended December 31, 2016 and 2017, respectively, with details set forth below: Year ended December 31, 2016 Loan granted Principal Interest Rate Period Loan 1 200,000 10 % March 10, 2015 to November 30, 2015 Loan 2 200,000 9 % March 30, 2016 to November 30, 2016 Loan 3 30,000 5 % July 8, 2016 to December 8, 2016 Loan 4 50,000 6 % July 8, 2016 to December 8, 2016 Year ended December 31, 2017 Loan granted Principal Interest Rate Period Loan 1 100,000 7 % February 24, 2017 to November 30, 2017 Loan 2 50,000 7 % March 20, 2017 to November 30, 2017 As of December 31, 2016 and 2017, respectively, the above loans were fully repaid. Interest income of RMB12,712 and RMB7,457(US$1,146) from the above loans were recorded as interest income during the years ended December 31, 2016 and 2017, respectively. (ii) During the years ended December 31, 2015, 2016 and 2017, the Group paid course development fees of RMB705, RMB278 and RMB nil (US$ nil), respectively, to Mai Rui. (iii) During the years ended December 31, 2015, 2016 and 2017, the Group paid consulting fees of RMB6,200, RMB6,200 and RMB38,537(US$5,923), respectively, to Bain Advisors, an affiliate of the Group’s majority shareholder, which included a lump sum consulting termination fee of RMB33,887(US$5,208) to Bain Advisors as a result of the IPO for the year ended December 31, 2017, of which RMB20,000(US$3,074) was unpaid as at December 31, 2017 (note 13 c) (2)). (iv) On November 1, 2017, the Group acquired Edge Business from a seller in which a managing director of Bain Capital is a director and minority shareholder. (Note 4) c) The balances between the Group and its related parties as of December 31, 2016 and 2017 are listed below: (1) Amounts due from a related party As at December 31, 2016 2017 2017 RMB RMB US$ Bain Capital Education IV — 6,604 1,015 The above amount related to reimbursement of third party underwriting commissions due to the Group. (2) Amounts due to a related party As at December 31, 2016 2017 2017 RMB RMB US$ Bain Advisors — 20,000 3,074 All the balances with related parties as of December 31, 2017 were unsecured and repayable on demand. No allowance for doubtful accounts was recognized for the amount due from related parties for the years ended December 31, 2017. The amount due above has been fully paid in March 2018.

Restricted Assets Disclosure _T

Restricted Assets Disclosure [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Receivables [Abstract]
Restricted Assets Disclosure [Text Block]	12. RESTRICTED NET ASSETS Relevant PRC laws and regulations restrict the WFOE and the VIEs from transferring certain of their net assets to the Company in the form of loans, advances or cash dividends. Amounts restricted include the paid in capital and statutory reserves of the WFOE and the VIEs, totaling approximately RMB 278,882 (US$ 44,460) as of March 31, 2018.	14. RESTRICTED NET ASSETS Prior to payment of dividends, pursuant to the laws applicable to the PRC’s foreign investment enterprises, the VIE and the VIE’s subsidiaries must make appropriations from after-tax non-distributable Subject to certain cumulative limits, the general reserve requires annual appropriations of 10% of after-tax year-end PRC laws and regulations require private schools that require reasonable returns to make annual appropriations of no less than 25% of after-tax These reserves are included as statutory reserves in the consolidated statements of changes in shareholders’ equity. The statutory reserves cannot be transferred to the Company in the form of loans or advances and are not distributable as cash dividends except in the event of liquidation. Relevant PRC laws and regulations restrict the WFOE and the VIEs from transferring certain of their net assets to the Company in the form of loans, advances or cash dividends. Amounts restricted include the paid in capital and statutory reserves of the WFOE and the VIEs, totaling approximately RMB279,070(US$43,892) as of December 31, 2017.

Earnings Per Share _Text Block_

Earnings Per Share [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	13. NET INCOME PER SHARE Basic and diluted net income per share for each of the periods presented are calculated as follows: For the three months ended March 31, 2017 2018 2018 RMB RMB US$ Numerator: Net income attributable to RISE Education Cayman Ltd- 28,262 35,821 5,711 Denominator: Weighted average number of ordinary shares outstanding - basic 100,000,000 112,414,410 Weighted average number of ordinary shares outstanding -diluted 100,000,000 115,919,564 Basic net income per share 0.28 0.32 0.05 Diluted net income per share 0.28 0.31 0.05	15. (LOSS)/INCOME PER SHARE Basic and diluted (loss)/income per share for each of the years presented are calculated as follows: For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Numerator: Net (loss)/income attributable to RISE Education Cayman Ltd—basic and diluted (26,285 ) 53,923 (47,974 ) (7,373 ) Denominator: Weighted average number of ordinary shares outstanding- basic and diluted 100,000,000 100,000,000 101,890,411 Basic and diluted (loss)/income per share (0.26 ) 0.54 (0.47 ) (0.07 ) There were no outstanding share options during the years ended December 31, 2015. As at December 31, 2016, the outstanding share options are considered contingently issuable shares. As the exercisability event has not occurred (Note 2, Note 16) at December 31, 2016, the contingently issuable shares, were excluded from the computation of diluted (loss)/income per share for the year ended December 31, 2016. No adjustment has been made to the basic loss per share amount presented for the year ended December 31, 2017 as the impact of the outstanding share options were anti-dilutive.

Disclosure of Compensation Rela

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	16. SHARE-BASED PAYMENTS 2016 Equity Incentive Plan In 2016, the Board of Directors approved the Equity Option Plan (the “2016 Equity Incentive Plan”), which has a term of 10 years and is administrated by the Board of Directors. Under 2016 Equity Incentive Plan, the Company reserved options to its eligible employees, directors and officers of the Group for the purchase of 7,000,000 of the Company’s ordinary shares in aggregate (excluding shares which have lapsed or have been forfeited). In April 2016, the Board of Directors approved option grants to employees for the purchase of 5,985,000 of the Company’s ordinary shares. 50% of the options granted will generally vest in four or five equal installments over a service period (the “2016 Service Options”) while the remaining 50% of the options will vest in two equal installments of 25% each if a fixed targeted return on the Company’s ordinary shares is achieved (the “2016 Market Options”). Both the Service Options and Market Options (collectively, the “2016 Options”) are exercisable only upon the occurrence of an IPO or change of control (each or collectively, the “exercisability event”). The exercisability event constitutes a performance condition that is not considered probable until the completion of the IPO or change of control. The Company will not recognize any compensation expense until the exercisability event occurs. Upon the occurrence of the exercisability event, the effect of the change in this estimate will be accounted for in the period of change by cumulative compensation cost recognition as if the new estimate had been applied since the service inception date, with the remaining unrecognized compensation cost amortized over the remaining requisite service period. Upon the occurrence of the exercisability event (the IPO completion date), the Company immediately recognized expenses associated with options that were vested as of the IPO completion date amounting to RMB 90,335. In addition, the Company also will recognize the remaining compensation expenses over the remaining service requisite period using the accelerated method. Modification of options In September 2016, the Board of Directors approved the modification of substantially all the 2016 Options to require recipients to remain in service with the Company until October 1, 2017, October 1, 2018, October 1, 2019, or October 1, 2020; otherwise the 2016 Options (both vested and unvested portions) will be forfeited. As of the modification date, the original performance condition of the 2016 Options was not expected to be satisfied, therefore, the modification-date fair value of the 2016 Options instead of the original grant-date fair value will be used to measure the modified 2016 Options once they ultimately vest. In November 2017 (“2017 Modification Date”), the Board of Directors modified share options granted to six directors and officers to be fully vested on the 2017 Modification Date. On the 2017 Modification Date, the Company recognized compensation expenses amounting to RMB2,329 (US$358) associated with the fully vested share options. The fair value of the share options immediately after the modification was the same as that immediately before the modification and therefore, the Company did not recognize any incremental compensation costs related to such modification. A summary of the equity award activity under 2016 Equity Incentive Plan is stated below: Number of Weighted- Weighted- Weighted - Aggregate US$ US$ Years US$ Outstanding, December 31, 2016 5,985,000 1.44 N/A 7.91 10,683 Granted 975,000 1.44 5.64 Forfeited (75,000 ) 1.44 N/A Outstanding, December 31, 2017 6,885,000 1.44 N/A 6.84 41,035 Vested and expected to vest at December 31, 2017 6,885,000 1.44 N/A 6.84 41,035 Exercisable at December 31, 2017 3,466,838 1.44 N/A 6.34 20,662 The aggregate intrinsic value in the table above represents the difference between the fair value of the Company’s ordinary share as of December 31, 2017 and the option’s respective exercise price. Total intrinsic value of options exercised for the years ended December 31, 2016 and 2017 was nil as no options were exercised. 5,709,509 awards were vested and share-based compensation expense of RMB95,307 was recorded for the year ended December 31, 2017. As of December 31, 2017, there was US$2,802 of total unrecognized share-based compensation expenses. Total unrecognized compensation cost may be adjusted for actual forfeitures occurring in the future. The fair value of Service Options and Market Options were determined using the binomial option valuation model and Monte Carlo simulation model, respectively, with the assistance from an independent third-party appraiser. The option valuation models required the input of highly subjective assumptions, including the expected share price volatility and the suboptimal early exercise factor. For expected volatilities, the Company has made reference to historical volatilities of several comparable companies. The suboptimal early exercise factor was estimated based on the Company’s expectation of exercise behavior of the grantees. The risk-free rate for the period within the contractual life of the Options is based on the market yield of U.S. Treasury Bonds in effect at the time of grant. The estimated fair value of the ordinary shares, was determined with the assistance of an independent third-party appraiser. Subsequent to the IPO, fair value of the ordinary shares is the price of the Company’s publicly traded shares. The Company’s management is ultimately responsible for the determination of the estimated fair value of its ordinary shares. The assumptions used to estimate the fair value of 2016 Equity Incentive Plan granted are as follows: For the years ended December 31, 2016 2017 Risk-free interest rate 1.92%-2.23% 2.39%-2.93% Expected volatility range 48.1%-50.7% 47.5%-49.3% Suboptimal exercise factor 2.8 2.8 Fair value per ordinary share as at valuation date US$3.10-$3.26 US$ 7.07 2017 Share Incentive Plan In 2017, the Board of Directors approved the Share Incentive Plan (the “2017 Share Incentive Plan”), which has a term of 10 years and is administrated by the Board of Directors. Under 2017 Share Incentive Plan, the Company reserved options to its eligible employees, directors and officers of the Group for the purchase of 5,000,000 of the Company’s ordinary shares in aggregate (excluding shares which have lapsed or have been forfeited). As at December 31, 2017, no options were granted under 2017 Share Incentive Plan. Total cost of share-based payments are summarized as follows: For the year ended 2017 RMB US$ Cost of revenues 17,063 2,622 Selling and marketing expenses 9,045 1,390 General and administrative expenses 69,199 10,636 Total 95,307 14,648

Commitments and Contingencies D

Commitments and Contingencies Disclosure [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	14. COMMITMENTS AND CONTINGENCIES Operating lease commitments The Group leases offices and classroom facilities under operating leases. Future minimum lease payments under non-cancelable RMB US$ Nine months ended December 31, 2018 123,370 19,668 2019 145,359 23,174 2020 122,147 19,473 2021 82,296 13,120 2022 63,248 10,083 2023 and thereafter 87,685 13,979 624,105 99,497 Payments under operating leases are expensed on a straight-line basis over the periods of their respective leases. The Group’s lease arrangements have no renewal options, rent escalation clauses, restrictions or contingent rents and are all executed with third parties. For the three months ended March 31, 2017 and 2018, total rental expenses for all operating leases amounted to approximately RMB30,885 and RMB37,819 (US$6,029), respectively. Capital expenditure commitments The Group has commitments for the construction of leasehold improvements associated with its schools of RMB4,511 (US$710) at March 31, 2018, which are expected to be paid within one year. Contingencies As of March 31, 2018, the Group is in the process of applying for private school operating permits or private non-enterprise From time to time, the Group is also subject to legal proceedings, investigations, and claims incidental to the conduct of its business. The Group is currently not involved in any legal or administrative proceedings that may have a material adverse impact on the Group’s business, financial position or results of operations.	17. COMMITMENTS AND CONTINGENCIES Operating lease commitments The Group leases offices and classroom facilities under operating leases. Future minimum lease payments under non-cancelable RMB US$ 2018 156,549 24,061 2019 138,674 21,314 2020 115,381 17,734 2021 77,646 11,934 2022 and thereafter 147,673 22,697 635,923 97,740 Payments under operating leases are expensed on a straight-line basis over the periods of their respective leases. The Group’s lease arrangements have no renewal options, rent escalation clauses, restrictions or contingent rents and are all executed with third parties. For the years ended December 31, 2015, 2016 and 2017, total rental expenses for all operating leases amounted to approximately RMB110,958, RMB121,530 and RMB136,662(US$19,683), respectively. Capital expenditure commitments The Group has commitments for the construction of leasehold improvements associated with its schools of RMB3,085 (US$474) at December 31, 2017, which are expected to be paid within one year. Contingencies As of December 31, 2017, the Group is in the process of applying for private school operating permits or private non-enterprise From time to time, the Group is also subject to legal proceedings, investigations, and claims incidental to the conduct of its business. The Group is currently not involved in any legal or administrative proceedings that may have a material adverse impact on the Group’s business, financial position or results of operations.

Comprehensive Income (Loss) Not

Comprehensive Income (Loss) Note [Text Block]	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Comprehensive Income (Loss) Note [Text Block]	15. ACCUMULATED OTHER COMPREHENSIVE INCOME RMB Balance as of December 31, 2016 50,464 Foreign currency translation adjustments, net of tax of nil (920 ) Balance as of March 31, 2017 49,544 Balance as of December 31, 2017 40,040 Foreign currency translation adjustments, net of tax of nil 226 Balance as of March 31, 2018 40,266 US$ Balance as of March 31, 2018 6,419 There were no reclassifications out of accumulated other comprehensive income to net income for the periods presented.	18. ACCUMULATED OTHER COMPREHENSIVE (LOSS)/ INCOME Foreign currency RMB Balance as of January 1, 2015 7,065 Foreign currency translation adjustments, net of tax of nil 21,124 Balance as of December 31, 2015 28,189 Foreign currency translation adjustments, net of tax of nil 22,275 Balance as of December 31, 2016 50,464 Foreign currency translation adjustments, net of tax of nil (10,424 ) Balance as of December 31, 2017 40,040 US$ Balance as of December 31, 2017 6,154 There have been no reclassifications out of accumulated other comprehensive income to net (loss)/income for the periods presented.

Condensed Financial Statements

Condensed Financial Statements [Text Block]	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Financial Statements [Text Block]	19. CONDENSED FINANCIAL INFORMATION OF THE COMPANY Condensed Balance Sheets As at December 31, 2016 2017 2017 RMB RMB US$ ASSETS Current assets: Due from a subsidiary of the Group — 145,416 22,350 Prepayments and other current assets — 143 22 Total current assets — 145,559 22,372 Non-current Due from related parties 298,549 — — Investment in subsidiaries 111,661 184,707 28,389 Total non-current 410,210 184,707 28,389 Total assets 410,210 330,266 50,761 LIABILITIES AND SHAREHOLDERS’ EQUITY Current liabilities Accrued expenses and other liabilities — 5,329 819 Advance from a subsidiary of the Group 3,010 14,806 2,276 Total current liabilities 3,010 20,135 3,095 Total liabilities 3,010 20,135 3,095 Shareholders’ equity: Ordinary shares (US$0.01 par value; 200,000,000 and 200,000,000 shares authorized, 100,000,000 and 110,000,000 shares issued and outstanding as of December 31, 2016 and 2017, respectively)) 6,120 6,782 1,042 Additional paid-in 452,369 532,474 81,840 Accumulated deficit (101,753 ) (269,165 ) (41,370 ) Accumulated other comprehensive loss 50,464 40,040 6,154 Total shareholders’ equity 407,200 310,131 47,666 Total liabilities and shareholders’ equity 410,210 330,266 50,761 Condensed Statements of Comprehensive (Loss)/Income For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Operating (loss)/income — — — — Equity in (loss)/profit of subsidiaries and the VIEs (48,332 ) 35,409 (54,676 ) (8,403 ) Interest income 22,047 18,514 6,702 1,030 (Loss)/income before income tax expense (26,285 ) 53,923 (47,974 ) (7,373 ) Income tax expense — — Net (loss)/income. (26,285 ) 53,923 (47,974 ) (7,373 ) Other comprehensive income, net of tax of nil Foreign currency translation adjustments 21,124 22,275 (10,424 ) (1,602 ) Other comprehensive income/(loss) 21,124 22,275 (10,424 ) (1,602 ) Comprehensive (loss)/income (5,161 ) 76,198 (58,398 ) (8,975 ) Statements of Cash Flows For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Net cash generated from investing activities — 426,016 571,808 87,885 Net cash used in financing activities — (426,016 ) (571,808 ) (87.885 ) Net increase in cash and cash equivalents — — — — Cash and cash equivalents at beginning of year — — — — Cash and cash equivalents at end of year — — — — (a) Basis of presentation For the Company only condensed financial information, the Company records its investment in its subsidiaries and VIEs under the equity method of accounting. Such investment is presented on the condensed balance sheets as “Investment in subsidiaries” and share of their (loss)/income as “Equity in (loss)/ profit of subsidiaries and the VIEs” on the condensed statements of comprehensive (loss)/income. The subsidiaries and VIEs did not pay any dividends to the Company for the periods presented. (b) Commitments The Company does not have any significant commitments or long-term obligations as of any of the periods presented. The Company only condensed financial information should be read in conjunction with the Group’s consolidated financial statements.

Noncontrolling Interest Disclos

Noncontrolling Interest Disclosure [Text Block]	3 Months Ended
	Mar. 31, 2018
Noncontrolling Interest [Abstract]
Noncontrolling Interest Disclosure [Text Block]	16. NON-CONTROLLING The Group’s non-controlling RMB Balance as of January 1, 2018 (14,399 ) Net loss (1,095 ) Ending balance (15,494 ) US$ Balance as of March 31, 2018 (2,470 )

Basis of Presentation and Sig29

Basis of Presentation and Significant Accounting Policies [Text Block] (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of presentation The consolidated financial statements of the Group have been prepared in accordance with the accounting principles generally accepted in the United States of America (“US GAAP”).	Basis of presentation The consolidated financial statements of the Group have been prepared in accordance with the accounting principles generally accepted in the United States of America (“US GAAP”).
Consolidation, Policy [Policy Text Block]	Principles of consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries, and the VIEs. All significant inter-company transactions and balances between the Company, its subsidiaries and the VIEs have been eliminated upon consolidation. Results of subsidiaries, businesses acquired from third parties and the VIEs are consolidated from the date on which control is obtained by the Company.	Principles of consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries, and the VIEs. All significant inter-company transactions and balances between the Company, its subsidiaries and the VIEs have been eliminated upon consolidation. Results of subsidiaries, businesses acquired from third parties and the VIEs are consolidated from the date on which control is obtained by the Company.
Use of Estimates, Policy [Policy Text Block]	Use of estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenue and expenses in the consolidated financial statements and accompanying notes. Significant accounting estimates reflected in the Group’s consolidated financial statements include valuation allowance for deferred tax assets, uncertain tax positions, economic lives and impairment of long-lived assets, impairment of goodwill, estimating the standalone selling price for each performance obligation in the Group’s revenue arrangements, and share-based compensation. Actual results could differ from those estimate.	Use of estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenue and expenses in the consolidated financial statements and accompanying notes. Significant accounting estimates reflected in the Group’s consolidated financial statements include valuation allowance for deferred tax assets, uncertain tax positions, the initial valuation of the assets acquired and liabilities assumed in a business combination, economic lives and impairment of long-lived assets, impairment of goodwill, estimating the best estimate of selling price for each deliverable in the Group’s revenue arrangements, and share-based compensation. Actual results could differ from those estimates.
Foreign Currency Convenience Translations [Policy Text Block]	Convenience translation Amounts in U.S. dollars are presented for the convenience of the reader and are translated at the noon buying rate of RMB6.2726 per US$1.00 on March 31, 2018 in the City of New York for cable transfers of RMB as certified for customs purposes by the Federal Reserve Bank of New York. No representation is made that the RMB amounts could have been, or could be, converted into US$ at such rate.	Convenience translation Amounts in U.S. dollars are presented for the convenience of the reader and are translated at the noon buying rate of RMB6.5063 per US$1.00 on December 31, 2017 in the City of New York for cable transfers of RMB as certified for customs purposes by the Federal Reserve Bank of New York. No representation is made that the RMB amounts could have been, or could be, converted into US$ at such rate.
Foreign Currency Transactions and Translations Policy [Policy Text Block]		Foreign currency The functional currency of the Company and its non-PRC Each entity in the Group maintains its financial records in its own functional currency. Transactions denominated in foreign currencies are measured at the exchange rates prevailing on the transaction dates. Monetary assets and liabilities denominated in foreign currencies are remeasured at the exchange rates prevailing at the balance sheet date. Non-monetary The Company uses the average exchange rate for the year and the exchange rate at the balance sheet date to translate the operating results and financial position, respectively. Translation differences are recorded in accumulated other comprehensive income, a component of shareholders’ equity.
Cash and Cash Equivalents, Unrestricted Cash and Cash Equivalents, Policy [Policy Text Block]		Cash and cash equivalents Cash and cash equivalents consist of cash on hand and highly liquid investments which are unrestricted as to withdrawal or use, and which have original maturities of three months or less when purchased.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]		Restricted cash Restricted cash primarily represents deposits held in a designated bank account as security for the interest payments on the Group’s long-term loan; and deposits restricted as to withdrawal or use under government regulations.
Investment, Policy [Policy Text Block]		Short-term investments The Group’s short-term investments comprise primarily of cash deposits at floating rates based on daily bank deposit rates with original maturities ranging from over three months to six months.
Inventory, Policy [Policy Text Block]		Inventories Inventories are finished goods and mainly comprised of textbooks and other educational study tools (“course materials”). Course materials are stated at the lower of cost or market. Cost is determined using the weighted average cost method. As of December 31, 2016 and 2017, the Group did not have any provision for inventories.
Property, Plant and Equipment, Policy [Policy Text Block]		Property and equipment Property and equipment is stated at cost less accumulated depreciation and impairment. Depreciation is calculated on a straight line basis over the following estimated useful lives: Electronic equipment 3 years Furniture 3-5 years Vehicles 4 years Leasehold improvements Shorter of the lease term or estimated useful life Repair and maintenance costs are charged to expense as incurred, whereas the cost of renewals and betterments that extend the useful lives of property and equipment are capitalized as additions to the related assets. Retirements, sales and disposals of assets are recorded by removing the cost and accumulated depreciation from the asset and accumulated depreciation accounts with any resulting gain or loss reflected in the consolidated statements of (loss)/income. Direct costs that are related to the construction of property and equipment, and incurred in connection with bringing the assets to their intended use are capitalized as construction in progress. Construction in progress is transferred to specific property and equipment, and the depreciation of these assets commences when the assets are ready for their intended use.
Segment Reporting, Policy [Policy Text Block]	Segment reporting In accordance with ASC 280, Segment Reporting, the Company’s chief operating decision maker has been identified as the board of directors, who reviews the consolidated results of operations when making decisions about allocating resources and assessing performance of the Group as a whole and hence, the Group operates and manages its business as a single segment.	Segment reporting In accordance with ASC 280, Segment Reporting
Non-controllinginterests [Policy Text Block]		Non-controlling For certain subsidiaries of the VIE, a non-controlling non-controlling non-controlling non-controlling
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]		Goodwill The Group assesses goodwill for impairment in accordance with ASC 350-20, Intangibles—Goodwill and Other: Goodwill 350-20”), 350-20. There was only one reporting unit (that also represented the operating segment) as of December 31, 2016 and 2017, respectively. Goodwill was allocated to the one reporting unit as of December 31, 2016 and 2017, respectively (Note 9). The Group has the option to assess qualitative factors first to determine whether it is necessary to perform the two-step 350-20. more-likely-than-not two-step In performing the two-step
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]		Intangible assets Intangible assets with finite lives are carried at cost less accumulated amortization. Amortization of finite-lived intangible assets except for student base is computed using the straight-line method over the estimated useful lives. Student base is amortized using an accelerated pattern based on the estimated student attrition rate of the acquired schools. The estimated useful lives of intangible assets from the date of purchase are as follows: Category Estimated Useful Life Courseware license 15 years Franchise agreements 2.5-3 years Student base 3-5 Trademarks 10-15 years Purchased software 3-5 Teaching course materials 10 years
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]		Impairment of long-lived assets other than goodwill The Group evaluates its long-lived assets, including fixed assets and intangible assets with finite lives, for impairment whenever events or changes in circumstances, such as a significant adverse change to market conditions that will impact the future use of the assets, indicate that the carrying amount of an asset may not be fully recoverable. When these events occur, the Group evaluates the recoverability of long-lived assets by comparing the carrying amount of the assets to the future undiscounted cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flows is less than the carrying amount of the assets, the Group recognizes an impairment loss based on the excess of the carrying amount of the assets over their fair value. Fair value is generally determined by discounting the cash flows expected to be generated by the assets, when the market prices are not readily available. For all periods presented, there was no impairment of any of the Company’s long-lived assets.
Business Combinations Policy [Policy Text Block]		Business Combination We account for business combinations using the purchase method of accounting in accordance with ASC topic 805, Business Combinations In a business combination achieved in stages, we re-measured re-measurement The determination and allocation of fair values to the identifiable assets acquired, liabilities assumed and noncontrolling interests is based on various assumptions and valuation methodologies requiring considerable judgment from management. The most significant variables in these valuations are discount rates, terminal values, the number of years on which to base the cash flow projections, as well as the assumptions and estimates used to determine the cash inflows and outflows. We determine discount rates to be used based on the risk inherent in the related activity’s current business model and industry comparisons. Terminal values are based on the expected life of assets, forecasted life cycle and forecasted cash flows over that period.
Fair Value of Financial Instruments, Policy [Policy Text Block]		Fair value of financial instruments Financial instruments include cash and cash equivalents, short-term investments, restricted cash, certain other current assets, accounts payable, long-term loan, customer advances, and certain other current liabilities. The carrying amounts of these financial instruments, except for the long-term loan, approximate their fair values because of their short-term maturities. The carrying amount of the long-term loan approximates its fair value due to the fact that the related interest rate approximates the interest rates currently offered by financial institutions for similar debt instruments of comparable maturities.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Revenue is recognized when a customer obtains control of promised goods or services, in an amount that reflects the consideration which the Group expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Group determines are within the scope of the new revenue recognition accounting standard, the Group performs the following five steps: (i) identify the contract with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Group satisfies a performance obligation. The Group only applies the five-step model to contracts when it is probable that the Group will collect the consideration it is entitled to in exchange for the goods or services transferred to the customer. At contract inception, the Group assesses the goods or services promised within each contract to determine those that represent performance obligations, and assess whether each promised good or service is distinct. The Group then recognize as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Revenue is recognized net of business tax, value added taxes and tax surcharges. Contract liabilities relate to contracts where the Group received payments but has not yet satisfied the related performance obligations. The advance consideration received from customers for the services is a contract liability until services are provided to the customer and are presented in “deferred revenue and customer advances” in the consolidated balance sheets. Contract assets include accounts receivable, which primarily relate to the Group’s rights to consideration for services completed at the reporting date. The primary sources of the Group’s revenues are as follows: (a) Educational programs Educational programs’ contracts generally consist of two performance obligations, English courses and course materials, which are both capable of being distinct and distinct in the context of the contract. The transaction price is stated in the contract and known at the time of contract inception, therefore no variable consideration exists. The Group may issue promotional coupons to attract enrollment for its courses. The promotional coupons are not issued in conjunction with a concurrent revenue transaction and are for a fixed RMB amount that can only be redeemed to reduce the amount of the tuition fees for future courses. The promotional coupons are accounted for as a reduction of the transaction price and are allocated across all performance obligations unless observable evidence exists that the discount relates to a specific performance obligation or obligations in the contract. Revenue is allocated to each performance obligation based on its standalone selling price. The Group generally determines standalone selling prices based on the prices charged to students. If the standalone selling price is not observable through past transactions, the Group estimate the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations. Course fees are collected in full in advance of the commencement of each course and each course comprises of a fixed amount of classes. The Group uses the student’s daily attendance records, an output measure, to recognize revenue over time as it best depicts the simultaneous consumption and delivery of educational program services. Students are allowed to return course materials if they are unused. However, once the student attends the first class of the respective course, course materials cannot be returned. Therefore, revenue associated with distinct course materials is recognized at the point in time when control transfers to the student, generally when the student attends the first class of the respective course. According to local education bureau regulations, depending on a school’s location and the amount of classes remaining for a course, the Group may be required to refund course fees for any remaining undelivered classes to students who withdraw from a course. The refund is recorded as a reduction of the related course fees received in advance and has no impact on recognized revenue. Refunds on recognized revenue were insignificant for all periods presented. (b) Franchise revenues Franchise revenues includes non-refundable (c) Other revenues Other revenues comprises mainly of the provision of overseas study tours. The Group determined the overseas study tours contract contains a single performance obligation and the Group is the principal in providing overseas study tours services as it controls such services before the services are transferred to the customer. Therefore, the Group recognizes study tours revenue on a gross basis. The Group uses the organized overseas study tour’s progress record, an output measure, to recognize revenue over the duration of the study tour, which is, generally around two to three weeks, as it best depicts the simultaneous consumption and delivery of overseas study tours services. Other income, net The Group’s depositary may make payments to the Group to reimburse and/or share fees collected from the Group’s American Depositary Receipt (“ADR”) holders. For the three months ended March 31, 2018, the Group received RMB10,127(US$1,594) from the depository, was recognized as other income.	Revenue recognition Revenue is recognized when persuasive evidence of an arrangement exists, delivery of the product or service has occurred, the selling price is fixed or determinable and collection is reasonably assured. The Group’s business is subject to business tax, value added taxes (“VAT”) and tax surcharges assessed by governmental authorities. Pursuant to ASC 605-45, Revenue Recognition—Principal Agent Considerations The primary sources of the Group’s revenues are as follows: (a) Educational programs Educational programs include English courses and related course materials. In accordance with ASC subtopic 605-25, Revenue Recognition: Multiple-Deliverable Revenue Arrangements 605-25”), Course fees are collected in full in advance of the commencement of each course and each course comprises of a fixed amount of classes. Course revenue is recognized ratably as the classes for the related course are delivered to the students. Students are allowed to return course materials if they are unused. However, once the student attends the first class of the respective course, course materials cannot be returned. Therefore, the Group recognizes revenue from the sale of course materials when the student attends the first class of the respective course. The amounts recognized for each deliverable is limited to the amount that is not contingent upon the delivery of additional deliverables or meeting other specified performance conditions. According to local education bureau regulations, depending on a school’s location and the amount of classes remaining for a course, the Group may be required to refund course fees for any remaining undelivered classes to students who withdraw from a course. The refund is recorded as a reduction of the related course fees received in advance and has no impact on recognized revenue. Refunds on recognized revenue were insignificant for all periods presented. The Group may issue promotional coupons to attract enrollment for its courses. The promotional coupons are not issued in conjunction with a concurrent revenue transaction and are for a fixed RMB amount that can only be redeemed to reduce the amount of the tuition fees for future courses. The promotional coupons are accounted for as a reduction of revenue when the corresponding revenue is recognized in accordance with ASC 605-50-45-2. (b) Franchise revenues Franchise revenues includes non-refundable (c) Other revenues Other revenues comprises mainly of the provision of overseas study tours. The Group bears the risks and rewards, including customer acceptance of the services and has the right to unilaterally determine and change the study tour itinerary. The Group also sets the study tour prices charged to customers and independently selects travel service suppliers. Therefore, the Group is the primary obligor of the study tour service arrangement and recognizes revenue on a gross basis. Revenue from study tour services is recognized once the organized tour is completed in its entirety.
Advertising Costs, Policy [Policy Text Block]		Advertising expenditures Advertising costs are expensed when incurred and are included in selling expenses in the consolidated statements of (loss)/income. For the years ended December 31, 2015, 2016 and 2017, advertising expenses were approximately RMB39,397, RMB63,734 and RMB80,475 (US$12,369), respectively.
Lessee, Leases [Policy Text Block]		Leases Leases are classified at the inception date as either a capital lease or an operating lease. A lease is a capital lease if any of the following conditions exists: a) ownership is transferred to the lessee by the end of the lease term, b) there is a bargain purchase option, c) the lease term is at least 75% of the property’s estimated remaining economic life or d) the present value of the minimum lease payments at the beginning of the lease term is 90% or more of the fair value of the leased property to the lessor at the inception date. A capital lease is accounted for as if there was an acquisition of an asset and an incurrence of an obligation at the inception of the lease. All other leases are accounted for as operating leases wherein rental payments are expensed on a straight-line basis over their respective lease term. The Group leases certain office facilities under non-cancelable
Earnings Per Share, Policy [Policy Text Block]		(Loss)/income per share In accordance with ASC 260, Earnings Per Share
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]		Share-based compensation The Group applies ASC 718, Compensation—Stock Compensation In accordance with ASC 718, the Group recognizes share-based compensation cost for equity awards to employees with a performance condition based on the probable outcome of that performance condition—compensation cost is recognized if it is probable that the performance condition will be achieved and shall not be recognized if it is not probable that the performance condition will be achieved. In accordance with ASC 718, the effect of a market condition is reflected in the grant-date fair value of the granted equity awards. The Group recognizes share-based compensation cost for equity awards with a market condition provided that the requisite service is rendered, regardless of when, if ever, the market condition is satisfied. A change in any of the terms or conditions of the awards is accounted for as a modification of the award. When the vesting conditions (or other terms) of the equity awards granted to employees are modified, the Group first determines on the modification date whether the original vesting conditions were expected to be satisfied, regardless of the entity’s policy election for accounting for forfeitures. If the original vesting conditions are not expected to be satisfied, the grant-date fair value of the original equity awards are ignored and the fair value of the equity award measured at the modification date is recognized if the modified award ultimately vests. When a vesting condition that is probable of achievement is modified and the new vesting condition also is probable of achievement, the compensation cost to be recognized if either the original vesting condition or the new vesting condition is achieved cannot be less than the grant-date fair value of the original award. That compensation cost is recognized if either the original or modified vesting condition is achieved. Incremental compensation cost is measured as the excess, if any, of the fair value of the modified award over the fair value of the original award immediately before its terms are modified, measured based on the fair value of the awards and other pertinent factors at the modification date. For vested awards, the Group recognizes incremental compensation cost in the period the modification occurs. For unvested awards, the Group recognizes over the remaining requisite service period, the sum of the incremental compensation cost and the remaining unrecognized compensation cost for the original award on the modification date. If the fair value of the modified award is lower than the fair value of the original award immediately before modification, the minimum compensation cost the Group recognizes is the cost of the original award. The Group uses the accelerated method for all awards granted with graded vesting service conditions, and the straight-line method for awards granted with non-graded
Income Tax, Policy [Policy Text Block]		Income taxes The Group follows the liability method of accounting for income taxes in accordance with ASC 740, Income Taxes more-likely-than-not The Group accounted for uncertainties in income taxes in accordance with ASC 740. Interest and penalties arising from underpayment of income taxes shall be computed in accordance with the related PRC tax law. The amount of interest expense is computed by applying the applicable statutory rate of interest to the difference between the tax position recognized and the amount previously taken or expected to be taken in a tax return. Interest and penalties recognized in accordance with ASC 740 are classified in the consolidated statements of (loss)/income as income tax expense. In accordance with the provisions of ASC 740, the Group recognizes in its consolidated financial statements the impact of a tax position if a tax return position or future tax position is “more likely than not” to prevail based on the facts and technical merits of the position. Tax positions that meet the “more likely than not” recognition threshold are measured at the largest amount of tax benefit that has a greater than fifty percent likelihood of being realized upon settlement. The Group’s estimated liability for unrecognized tax benefits which is included in “other non-current
Government subsidies [Policy Text Block]		Government subsidies Government subsidies primarily consist of financial subsidies received from local governments for operating a business in their jurisdictions and compliance with specific policies promoted by the local governments. There are no defined rules and regulations to govern the criteria necessary for companies to receive such benefits, and the amount of financial subsidy is determined at the discretion of the relevant government authorities. Government subsidies of non-operating non-operating
Comprehensive Income, Policy [Policy Text Block]		Comprehensive (loss)/income Comprehensive (loss)/income is defined as the changes in equity of the Group during a period from transactions and other events and circumstances excluding transactions resulting from investments by owners and distributions to owners. Among other disclosures, ASC 220, Comprehensive Income
Employee Benefit Expenses [Policy Text Block]		Employee benefit expenses All eligible employees of the Group are entitled to staff welfare benefits including medical care, welfare subsidies, unemployment insurance and pension benefits 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 qualified employees’ salaries. 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. The Group has no further payment obligations once the contributions have been paid. The Group recorded employee benefit expenses of RMB46,933, RMB52,734 and RMB62,934 (US$9,673) for the years ended December 31, 2015, 2016 and 2017, respectively.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent accounting pronouncements In February 2016, the FASB issued ASU No. 2016-02, 2016-02”). 2016-02 off-balance 2016-02, 2016-02 right-of-use In November 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-18, Statement of Cash Flows (Topic 230), Restricted Cash 2016-18”), beginning-of-period end-of-period 2016-18 2016-18 In January 2017, the FASB issued ASU 2017-04, 2017-04”), In May 2017, the FASB issued ASU 2017-09, 2017-09”), Adoption of New Revenue Recognition Accounting Standard In August 2015, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2015-14, 2015-14”). 2015-14 No. 2014-09, 2014-09”), 2015-14, 2014-09 No. 2016-08, 2016-08”), No. 2016-10, 2016-10”), No. 2014-09. No. 2016-12, 2016-12”), non-cash 2016-08, 2016-10 2016-12 No. 2014-09. ASC 606 replaced most current U.S. GAAP guidance on this topic and eliminated most industry-specific guidance. The new revenue recognition standard provides a unified model to determine when and how revenue is recognized. The core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. The new standard superseded substantially all existing revenue recognition guidance. It impacts the revenue recognition for certain of our contracts, in addition to our business processes and our information technology systems. We performed cross-functional coordination to implement the new revenue recognition standard. We are in process of implementing changes to our systems, processes and internal controls to meet the standard’s reporting and disclosure requirements. On January 1, 2018, the Group adopted the new revenue standard utilizing the modified retrospective method. As a result, the Group changed our accounting policy for revenue recognition as detailed below. The Group recognized the cumulative effect of initially applying the new revenue standard as an adjustment to the opening balance of accumulated deficit. Using the modified retrospective approach, the Group applied the standard only to contracts that are not completed at the date of initial application. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods as the Group believes it is still comparable. Based on the contracts outstanding as of January 1, 2018, adoption of ASC 606 did not have a significant impact except for recognition of initial franchise fees. The Group’s accounting policy before January 1, 2018 was to recognize initial franchise fees when franchisees commence operations under the RISE brand or upon the renewal of the franchise agreements. In accordance with ASC 606, the initial franchise services are not distinct from the continuing rights or services offered during the term of the franchise agreement, and will therefore, be treated as a single performance obligation. Therefore, initial franchise fees should be recognized over the franchise term, which is generally five years under ASC 606. The cumulative effect of the changes made to our consolidated balance sheets at January 1, 2018 were as follows: December 31, Adjustment due January 1, RMB RMB RMB Liabilities Deferred revenue and customer advances non-current) 812,821 44,122 856,943 Shareholders’ equity Accumulated deficit (1) 315,531 44,122 359,653 (1) The adoption resulted in additional deferred tax assets for deferred revenue and customer advances. However, due to the valuation allowance position, there is no net tax effect on accumulated deficit as the valuation allowance will also be increased commensurate to the increase in the deferred tax asset. The adoption had no impact on our overall cash flows from operating, investing or financing activities.	Recent accounting pronouncements In August 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-14, Revenue from Contracts with Customers-Deferral 2015-14”). 2015-14 No. 2014-09, Revenue from Contracts with Customers 2014-09”), 2015-14, 2014-09 No. 2016-08, Revenue from Contracts with Customers—Principal versus Agent Considerations 2016-08”), No. 2016-10, Revenue from Contracts with Customers—Identifying Performance Obligations and Licensing 2016-10”), No. 2014-09. No. 2016-12, Revenue from Contracts with Customers— Narrow-Scope Improvements and Practical Expedients 2016-12”), non-cash 2016-08, 2016-10 2016-12 No. 2014-09. catch-up catch-up In January 2016, the FASB issued ASU No. 2016-01, Overall (Subtopic 825-10): 2016-01”). 2016-01 2016-01 2016-01 In February 2016, the FASB issued ASU No. 2016-02, Leases 2016-02”). 2016-02 off-balance 2016-02, 2016-02 right-of-use In March 2016, the FASB issued ASU 2016-07, 2016-07”). 2016-07 2016-07 2016-07 In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments 2016-15”). 2016-15 Statement of Cash Flows 2016-18, Statement of Cash Flows Restricted Cash 2016-18”). 2016-18 2016-15 2016-18 In October 2016, the FASB issued ASU No. 2016-16, Intra-Entity Transfers of Assets Other Than Inventory In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying Definition of a Business 2017-01”). 2017-01 In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment 2017-04”) , In February 2017, the FASB issued ASU 2017-05, Other Income-Gains and Losses from the Derecognition of Nonfinancial Assets 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets 2017-05”) , In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718): scope of Modification Accounting 2017-09”),

Organization, Consolidation a30

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Variable Interest Entities [Table Text Block]	The following financial statement balances and amounts of the VIEs were included in the accompanying consolidated financial statements: As at December 31, As at March 31, As at March 31, 2017 2018 2018 RMB RMB US$ Cash and cash equivalents 654,777 464,545 74,059 Restricted cash 10,441 10,441 1,664 Short-term investments — 5,000 797 Accounts receivable, net 1,364 587 94 Inventories 1,952 2,420 386 Prepayments and other current assets 32,621 39,280 6,262 Amounts due from the Group’s subsidiaries 106,748 506,836 80,802 Total current assets 807,903 1,029,109 164,064 Property and equipment, net 92,803 91,804 14,636 Intangible assets, net 1,060 917 146 Goodwill 145,781 145,781 23,241 Deferred tax assets 2,404 12,134 1,934 Other non-current 31,681 35,022 5,583 Total non-current 273,729 285,658 45,540 Total assets 1,081,632 1,314,767 209,604 Accounts payable 3,168 3,636 580 Accrued expenses and other current liabilities 100,156 96,720 15,419 Deferred revenue and customer advances 776,052 1,010,437 161,087 Income taxes payable 18,254 21,318 3,399 Amounts due to the Group’s subsidiaries 67,990 65,993 10,521 Total current liabilities 965,620 1,198,104 191,006 Deferred revenue and customer advances — 27,658 4,409 Other non-current 2,682 2,079 331 Total non-current 2,682 29,737 4,740 Total liabilities 968,302 1,227,841 195,746 Three months ended March 31, 2017 2018 2018 RMB RMB US$ Revenues 202,542 247,159 39,403 Net income 1,904 16,935 2,700 Net cash used in operating activities (157,239 ) (175,458 ) (27,972 ) Net cash used in investing activities (16,371 ) (14,774 ) (2,355 )	As of December 31, 2017, details of the Company’s subsidiaries, the VIE and the VIE’s subsidiaries and schools are as follows: Name Date of establishment Place of Percentage Principal activity Subsidiaries of the Company: RISE Education Cayman III Ltd (“Cayman III”) July 29, 2013 Cayman Islands 100% Investment holding RISE Education Cayman I Ltd (“Cayman”) June 19, 2013 Cayman Islands 100% Investment holding Rise IP (Cayman) Limited (“Rise IP”) July 24, 2013 Cayman Islands 100% Educational consulting Edge Franchising Co., Limited (“Edge Franchising”) March 16, 2016 Hong Kong 100% Educational consulting Bain Capital Rise Education (HK) Limited (“Rise HK”) June 24, 2013 Hong Kong 100% Educational consulting Rise (Tianjin) Education Information Consulting Co., Ltd. (“Rise Tianjin” or “WFOE”) August 12, 2013 PRC 100% Educational consulting VIE: Beijing Step Ahead Education Technology Development Co., Ltd. January 2, 2008 PRC — Educational consulting VIE’s subsidiaries and school: Beijing Haidian District Step Ahead Training School September 18, 2008 PRC — Language education Beijing Shijingshan District Step Ahead Training School July 14, 2009 PRC — Language education Beijing Changping District Step Ahead Training School July 3, 2009 PRC — Language education Beijing Chaoyang District Step Ahead Training School July 20, 2009 PRC — Language education Beijing Xicheng District RISE Immersion Subject English Training School February 5, 2010 PRC — Language education Beijing Dongcheng District RISE Immersion Subject English Training School July 30, 2010 PRC — Language education Beijing Tongzhou District RISE Immersion Subject English Training School April 19, 2011 PRC — Language education Beijing Daxing District RISE Immersion Subject English Training School March 31, 2013 PRC — Language education Beijing Fengtai District Step Ahead Training School February 28, 2012 PRC — Language education Shanghai Boyu Investment Management Co., Ltd. January 29, 2012 PRC — Language education Shanghai Riverdeep Education Information Consulting Co., Ltd. March 8, 2010 PRC — Educational consulting Shanghai Huangpu District RISE Immersion Subject English Training School June 17, 2011 PRC — Language education Guangzhou Ruisi Education Technology Development Co., Ltd. August 17, 2012 PRC — Training services Guangzhou Yuexiu District RISE Immersion Subject English Training School April 29, 2014 PRC — Language education Guangzhou Haizhu District RISE Immersion Subject English Training School-Chigang December 8, 2014 PRC — Language education Guangzhou Tianhe District RISE Immersion Subject English Training School July 11, 2017 PRC — Language education Shenzhen Mei Ruisi Education Management Co., Ltd. February 28, 2014 PRC — Training services Shenzhen Futian District Rise Training Center January 8, 2015 PRC — Language education Shenzhen Nanshan District Rise Training Center May 26, 2015 PRC — Language education Shenzhen Luohu District Rise Training Center August 3, 2017 PRC — Language education Wuxi Rise Foreign Language Training Co., Ltd. June 5, 2013 PRC — Training services The following financial statement balances and amounts of the VIEs were included in the accompanying consolidated financial statements: As at December 31, 2016 2017 2017 RMB RMB US$ Cash and cash equivalents 437,594 654,777 100,637 Restricted cash 5,609 10,441 1,605 Accounts receivable, net — 1,364 210 Inventories 1,605 1,952 300 Prepayments and other current assets 38,297 32,621 5,014 Amounts due from the Group’s subsidiaries 63,897 106,748 16,406 Total current assets 547,002 807,903 124,172 Property and equipment, net 67,601 92,803 14,264 Intangible assets, net 1,740 1,060 163 Goodwill 145,781 145,781 22,406 Deferred tax assets 4,087 2,404 369 Other non-current 23,564 31,681 4,869 Total non-current 242,773 273,729 42,071 Total assets 789,775 1,081,632 166,243 Accounts payable 1,484 3,168 487 Accrued expenses and other liabilities 76,418 100,156 15,394 Deferred revenue and customer advances 581,215 776,052 119,277 Income taxes payable 1,329 18,254 2,806 Amounts due to the Group’s subsidiaries 49,007 67,990 10,449 Total current liabilities 709,453 965,620 148,413 Deferred tax liabilities 2,527 — — Other non-current 1,744 2,682 412 Total non-current 4,271 2,682 412 Total liabilities 713,724 968,302 148,825 For the Years ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Revenues 503,256 673,264 912,166 140,197 Net (loss)/income (51,138 ) (24,532 ) 24,771 3,807 Net cash provided by operating activities 99,499 49,586 263,813 40,547 Net cash used in investing activities (34,116 ) (26,792 ) (46,630 ) (7,167 )

Business Combination Disclosu31

Business Combination Disclosure [Text Block] (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of November 1, 2017, the date of acquisition: RMB US$ Purchase consideration 25,980 3,993 Net assets acquired, excluding intangible assets and the related deferred tax liabilities 2,133 329 Intangible assets 4,994 767 Trademark 1,693 260 Student base 2,962 455 Franchise agreements 339 52 Deferred tax liabilities (1,235 ) (190 ) Deferred revenue and customer advances (10,663 ) (1,639 ) Goodwill 30,751 4,726

Revenue Recognition Disclosur32

Revenue Recognition Disclosure [Text Block] (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Revenue [Abstract]
Revenue Recognition, Multiple-deliverable Arrangements [Table Text Block]	For the three months ended March 31, 2017 2018 2018 RMB RMB US$ Educational programs 178,722 226,194 36,061 Franchise revenues (a) 24,604 28,210 4,497 Others 6,997 15,725 2,507 210,323 270,129 43,065 (a) Initial franchise fees amounted to RMB4,764, and RMB3,430 (US$547), and recurring franchise fees amounted to RMB19,840, and RMB24,780 (US$3,950) for the three months ended March 31, 2017 and 2018, respectively.	For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Educational programs 451,411 618,326 831,106 127,739 Franchise revenues (a) 60,793 63,532 100,013 15,372 Others 17,265 29,135 38,156 5,864 529,469 710,993 969,275 148,975 (a) Initial franchise fees amounted to RMB16,518, RMB15,566, and RMB23,302 (US$3,581), and recurring franchise fees amounted to RMB44,275, RMB47,966, and RMB76,711 (US$11,791) for the years ended December 31, 2015, 2016 and 2017, respectively.
Contract with Customer, Asset and Liability [Table Text Block]	The following table provides information about contract assets and liabilities from contracts with customers: As of December 31, As of March 31, 2017 2018 2018 RMB RMB US$ Accounts receivable, net 2,470 3,838 612 Contract liabilities 812,821 1,070,086 170,597

Prepayments and Other Current33

Prepayments and Other Current Assets [Text Block] (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	Prepaid expenses and other current assets consisted of the following: As of December 31, As of March 31, 2017 2018 2018 RMB RMB US$ Prepayments to suppliers 12,820 17,485 2,788 Prepaid rental expense 11,924 12,713 2,026 Staff advances 1,762 1,974 315 Deposits 10,411 11,766 1,876 Prepaid business tax, VAT and other surcharges 1,528 2,801 447 Other receivables (a) 2,126 39,980 6,373 40,571 86,719 13,825 (a) Included in this amount RMB34,256 (US$5,461) is due from senior management as of March 31, 2018. For further detail, see Note 11.	Prepaid expenses and other current assets consisted of the following: As at December 31, 2016 2017 2017 RMB RMB US$ Prepayments to suppliers 16,414 12,820 1,970 Prepaid rental expense 10,735 11,924 1,833 Staff advances 1,684 1,762 271 Deposits 7,625 10,411 1,600 Prepaid business tax, VAT and other surcharges 8,083 1,528 235 Other receivables 976 2,126 327 45,517 40,571 6,236

Property, Plant and Equipment34

Property, Plant and Equipment Disclosure [Text Block] (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	As at December 31, As at March 31, 2017 2018 2018 RMB RMB US$ Electronic equipment 40,740 46,564 7,423 Furniture 8,643 8,829 1,408 Vehicles 1,168 1,168 186 Leasehold improvements 185,922 190,971 30,445 236,473 247,532 39,462 Less: accumulated depreciation 136,296 148,457 23,668 Property and equipment, net 100,177 99,075 15,795	As at December 31, 2016 2017 2017 RMB RMB US$ Electronic equipment 35,464 40,740 6,262 Furniture 7,350 8,643 1,328 Vehicles 1,168 1,168 179 Leasehold improvements 141,253 185,922 28,576 185,235 236,473 36,345 Less: accumulated depreciation 109,562 136,296 20,948 Property and equipment, net 75,673 100,177 15,397

Intangible Assets Disclosure 35

Intangible Assets Disclosure [Text Block] (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The Group’s intangible assets were all acquired and consisted of the following: As at December 31, As at March 31, 2017 2018 2018 RMB RMB US$ Costs: Courseware license 200,079 192,893 30,752 Franchise agreements 61,133 61,120 9,744 Student base 94,875 94,757 15,107 Trademarks 47,040 45,343 7,229 Purchased software 16,783 16,833 2,684 Teaching course materials 10,747 11,217 1,788 430,657 422,163 67,304 Accumulated amortization: Courseware license (56,862 ) (57,868 ) (9,226 ) Franchise agreements (60,818 ) (60,844 ) (9,700 ) Student base (91,875 ) (92,404 ) (14,732 ) Trademarks (12,893 ) (13,198 ) (2,104 ) Purchased software (4,420 ) (4,820 ) (769 ) Teaching course materials (3,174 ) (3,425 ) (546 ) (230,042 ) (232,559 ) (37,077 ) Net carrying amount 200,615 189,604 30,227	The Group’s intangible assets were all acquired and consisted of the following: As at December 31, 2016 2017 2017 RMB RMB US$ Costs: Courseware license 213,509 200,079 30,752 Franchise agreements 60,800 61,133 9,396 Student base 91,960 94,875 14,582 Trademarks 48,419 47,040 7,230 Purchased software 14,101 16,783 2,579 Teaching course materials 10,786 10,747 1,652 439,575 430,657 66,191 Accumulated amortization: Courseware license (46,261 ) (56,862 ) (8,740 ) Franchise agreements (60,800 ) (60,818 ) (9,348 ) Student base (90,916 ) (91,875 ) (14,121 ) Trademarks (10,490 ) (12,893 ) (1,982 ) Purchased software (3,041 ) (4,420 ) (678 ) Teaching course materials (2,116 ) (3,174 ) (488 ) (213,624 ) (230,042 ) (35,357 ) Net carrying amount 225,951 200,615 30,834

Goodwill Disclosure _Text Blo36

Goodwill Disclosure [Text Block] (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	Balance as of December 31, 2017 475,732 Foreign exchange effect (9,898 ) Balance as of March 31, 2018 465,834 Balance as of March 31, 2018 (US$) 74,265	Balance as of January 1, 2016 444,412 Goodwill acquired — Impairment losses — Foreign exchange effect 17,274 Balance as of December 31, 2016 461,686 Goodwill acquired in business combination (note 4) 30,751 Impairment losses — Foreign exchange effect (16,705 ) Balance as of December 31, 2017 475,732 Balance as of December 31, 2017 (US$) 73,119

Accounts Payable, Accrued Lia37

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block] (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	Accrued expenses and other current liabilities consisted of the following: As of December 31, As of March 31, 2017 2018 2018 RMB RMB US$ Payroll and welfare payable 78,263 50,807 8,100 Business tax, VAT and surcharges, other tax payable 8,995 27,926 4,452 Interest payable 1,608 1,340 214 Accrued expenses 41,553 45,751 7,294 Accrual for purchase of property and equipment 9,241 5,455 870 Payable for acquisition consideration 25,626 — — Others 5,813 7,274 1,160 171,099 138,553 22,090	Accrued expenses and other liabilities consisted of the following: As at December 31, 2016 2017 2017 RMB RMB US$ Payroll and welfare payable 47,221 78,263 12,029 Business tax, VAT and surcharges payable 2,205 8,995 1,383 Interest payable 897 1,608 247 Accrued expenses 35,758 41,553 6,386 Accrual for purchase of property and equipment 7,292 9,241 1,420 Payable for acquisition consideration (note 4) — 25,626 3,939 Others 2,785 5,813 894 96,158 171,099 26,298

Debt Disclosure _Text Block_ (T

Debt Disclosure [Text Block] (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of Maturities of Long-term Debt [Table Text Block]	As of March 31, 2018, the loan principal will be due according to the following schedule: US$ September 12, 2019 13,750,000 September 12, 2020 19,250,000 September 12, 2021 24,750,000 September 12, 2022 30,250,000 88,000,000	As of December 31, 2017, the loan principal will be due according to the following schedule: US$ September 12, 2019 12,000,000 September 12, 2020 19,250,000 September 12, 2021 24,750,000 September 12, 2022 44,000,000 100,000,000

Income Tax Disclosure _Text B39

Income Tax Disclosure [Text Block] (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	(Loss)/ income before income taxes consists of: For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ PRC (63,513 ) 43,995 14,121 2,170 Non-PRC 30,653 39,050 (14,797 ) (2,274 ) (32,860 ) 83,045 (676 ) (104 )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The current and deferred portions of income tax benefit/(expense) included in the consolidated statements of (loss)/income are as follows: For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Current income tax expense (10,878 ) (36,965 ) (51,773 ) (7,957 ) Deferred income tax benefit/(expense) 11,997 4,763 (1,151 ) (177 ) Income tax benefit/(expense) 1,119 (32,202 ) (52,924 ) (8,134 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The reconciliation of the income tax expense for the years ended December 31, 2015, 2016 and 2017 is as follows: For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ (Loss)/income before income tax (32,860 ) 83,045 (676 ) (104 ) Income tax benefit/(expense) computed at the PRC statutory tax rate of 25% 8,215 (20,761 ) 169 26 Effect of different tax rates in different jurisdictions 4,557 5,688 (8,175 ) (1,256 ) Non-deductible (2,352 ) (9,051 ) (26,482 ) (4,071 ) Outside basis difference on investment in WFOE — (3,174 ) (4,446 ) (683 ) PRC royalty withholding tax (4,177 ) (4,607 ) (6,950 ) (1,068 ) Changes in valuation allowance (5,124 ) (297 ) (7,040 ) (1,082 ) Income tax benefit/(expense) 1,119 (32,202 ) (52,924 ) (8,134 )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The significant components of the Group’s deferred tax assets and liabilities as of December 31, 2016 and 2017 are as follows: For the year ended December 31, 2016 2017 2017 RMB RMB US$ Deferred tax assets: Tax loss carry forward 32,601 34,111 5,243 Accrued expenses 4,590 6,638 1,020 Others 1,422 1,971 303 Less: Valuation allowance (25,491 ) (32,002 ) (4,919 ) 13,122 10,718 1,647 Deferred tax liabilities: Long-lived assets arising from acquisitions — 1,094 168 Outside basis difference on investment in WFOE 3,174 7,620 1,171 Revenue recognition 8,931 3,385 521 12,105 12,099 1,860 Presentation in the consolidated balance sheets: Deferred tax assets 4,087 2,404 369 Deferred tax liabilities (3,070 ) (3,785 ) (582 ) Net deferred tax assets/(liabilities) 1,017 (1,381 ) (213 )
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	A reconciliation of the beginning and ending amount of unrecognized tax benefit is as follows: 2016 2017 2017 RMB RMB US$ Balance at January 1, 8,843 9,124 1,402 Additions based on tax positions related to current year 281 738 113 Settlement — (1,063 ) (163 ) Balance at December 31, 9,124 8,799 1,352

Related Party Transactions Di40

Related Party Transactions Disclosure [Text Block] (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	b) During the three months ended March 31, 2017 and 2018, the Group had the following related party transactions: For the three months ended March 31, Note 2017 2018 2018 RMB RMB US$ Loan to Lionbridge (i) 150,000 150,000 23,914 Other receivable due from senior management (ii) — 34,256 5,461 Fees paid to Bain Advisors (iii) 1,550 — — (i) The Group entered into certain entrustment loan agreements with Lionbridge, pursuant to which the Group granted total loans of RMB150,000 and RMB150,000 (US$23,914) to Lionbridge during three months ended March 31, 2017 and 2018, respectively, with details set forth below: Three months ended March 31, 2017 Loan granted Principal Interest Rate Period Loan 1 100,000 7% February 24 to November 30, 2017 Loan 2 50,000 7% March 20 to November 30, 2017 Three months ended March 31, 2018 Loan granted Principal Interest Rate Period Loan 1 150,000 7% March 1, 2018 to November 30, 2018 (ii) The Group incurred individual income tax liability of RMB34,256 (US$5,461) on behalf of its senior management during the three months ended March 31, 2018. (iii) During the three months ended March 31, 2017 and 2018, the Group paid consulting fees of RMB1,550 and nil, respectively, to Bain Advisors, an affiliate of the Group’s majority shareholder.	b) During the year ended December 31, 2015, 2016 and 2017, the Group had the following related party transactions: Notes For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Loan to a related party: Lionbridge (i) 200,000 280,000 150,000 23,055 Fees paid to related parties: Mai Rui (ii) 705 278 — — Bain Advisors (iii) 6,200 6,200 38,537 5,923 (i) The Group entered into certain entrustment loan agreements with Lionbridge, pursuant to which the Group granted total loans of RMB280,000 and RMB150,000 (US$23,055) to Lionbridge during the years ended December 31, 2016 and 2017, respectively, with details set forth below: Year ended December 31, 2016 Loan granted Principal Interest Rate Period Loan 1 200,000 10 % March 10, 2015 to November 30, 2015 Loan 2 200,000 9 % March 30, 2016 to November 30, 2016 Loan 3 30,000 5 % July 8, 2016 to December 8, 2016 Loan 4 50,000 6 % July 8, 2016 to December 8, 2016 Year ended December 31, 2017 Loan granted Principal Interest Rate Period Loan 1 100,000 7 % February 24, 2017 to November 30, 2017 Loan 2 50,000 7 % March 20, 2017 to November 30, 2017
Schedule Of Due From Related Parties [Table Text Block]	c) The balances between the Group and its related parties as of December 31, 2017 and March 31, 2018 are listed below: (1) Amounts due from related parties As at December 31, As at March 31, 2017 2018 2018 RMB RMB US$ Senior management (Note 4) — 34,256 5,461 Cayman IV 6,604 — — Lionbridge — 150,000 23,914	(1) Amounts due from a related party As at December 31, 2016 2017 2017 RMB RMB US$ Bain Capital Education IV — 6,604 1,015
Schedule Of Due To Related Parties [Table Text Block]	(2) Amounts due to related parties As at December 31, As at March 31, 2017 2018 2018 RMB RMB US$ Bain Advisors 20,000 — —	(2) Amounts due to a related party As at December 31, 2016 2017 2017 RMB RMB US$ Bain Advisors — 20,000 3,074

Earnings Per Share _Text Bloc41

Earnings Per Share [Text Block] (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Basic and diluted net income per share for each of the periods presented are calculated as follows: For the three months ended March 31, 2017 2018 2018 RMB RMB US$ Numerator: Net income attributable to RISE Education Cayman Ltd- 28,262 35,821 5,711 Denominator: Weighted average number of ordinary shares outstanding - basic 100,000,000 112,414,410 Weighted average number of ordinary shares outstanding -diluted 100,000,000 115,919,564 Basic net income per share 0.28 0.32 0.05 Diluted net income per share 0.28 0.31 0.05	Basic and diluted (loss)/income per share for each of the years presented are calculated as follows: For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Numerator: Net (loss)/income attributable to RISE Education Cayman Ltd—basic and diluted (26,285 ) 53,923 (47,974 ) (7,373 ) Denominator: Weighted average number of ordinary shares outstanding- basic and diluted 100,000,000 100,000,000 101,890,411 Basic and diluted (loss)/income per share (0.26 ) 0.54 (0.47 ) (0.07 )

Disclosure of Compensation Re42

Disclosure of Compensation Related Costs, Share-based Payments [Text Block] (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation, Stock Options, Activity [Table Text Block]	A summary of the equity award activity under 2016 Equity Incentive Plan is stated below: Number of Weighted- Weighted- Weighted - Aggregate US$ US$ Years US$ Outstanding, December 31, 2016 5,985,000 1.44 N/A 7.91 10,683 Granted 975,000 1.44 5.64 Forfeited (75,000 ) 1.44 N/A Outstanding, December 31, 2017 6,885,000 1.44 N/A 6.84 41,035 Vested and expected to vest at December 31, 2017 6,885,000 1.44 N/A 6.84 41,035 Exercisable at December 31, 2017 3,466,838 1.44 N/A 6.34 20,662
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]	The assumptions used to estimate the fair value of 2016 Equity Incentive Plan granted are as follows: For the years ended December 31, 2016 2017 Risk-free interest rate 1.92%-2.23% 2.39%-2.93% Expected volatility range 48.1%-50.7% 47.5%-49.3% Suboptimal exercise factor 2.8 2.8 Fair value per ordinary share as at valuation date US$3.10-$3.26 US$ 7.07
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]	Total cost of share-based payments are summarized as follows: For the year ended 2017 RMB US$ Cost of revenues 17,063 2,622 Selling and marketing expenses 9,045 1,390 General and administrative expenses 69,199 10,636 Total 95,307 14,648

Commitments and Contingencies43

Commitments and Contingencies Disclosure [Text Block] (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Lessee, Operating Lease, Disclosure [Table Text Block]	The Group leases offices and classroom facilities under operating leases. Future minimum lease payments under non-cancelable RMB US$ Nine months ended December 31, 2018 123,370 19,668 2019 145,359 23,174 2020 122,147 19,473 2021 82,296 13,120 2022 63,248 10,083 2023 and thereafter 87,685 13,979 624,105 99,497	Future minimum lease payments under non-cancelable RMB US$ 2018 156,549 24,061 2019 138,674 21,314 2020 115,381 17,734 2021 77,646 11,934 2022 and thereafter 147,673 22,697 635,923 97,740

Comprehensive Income (Loss) N44

Comprehensive Income (Loss) Note [Text Block] (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	RMB Balance as of December 31, 2016 50,464 Foreign currency translation adjustments, net of tax of nil (920 ) Balance as of March 31, 2017 49,544 Balance as of December 31, 2017 40,040 Foreign currency translation adjustments, net of tax of nil 226 Balance as of March 31, 2018 40,266 US$ Balance as of March 31, 2018 6,419	Foreign currency RMB Balance as of January 1, 2015 7,065 Foreign currency translation adjustments, net of tax of nil 21,124 Balance as of December 31, 2015 28,189 Foreign currency translation adjustments, net of tax of nil 22,275 Balance as of December 31, 2016 50,464 Foreign currency translation adjustments, net of tax of nil (10,424 ) Balance as of December 31, 2017 40,040 US$ Balance as of December 31, 2017 6,154

Condensed Financial Statement45

Condensed Financial Statements [Text Block] (Tables)	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Balance Sheet [Table Text Block]	Condensed Balance Sheets As at December 31, 2016 2017 2017 RMB RMB US$ ASSETS Current assets: Due from a subsidiary of the Group — 145,416 22,350 Prepayments and other current assets — 143 22 Total current assets — 145,559 22,372 Non-current Due from related parties 298,549 — — Investment in subsidiaries 111,661 184,707 28,389 Total non-current 410,210 184,707 28,389 Total assets 410,210 330,266 50,761 LIABILITIES AND SHAREHOLDERS’ EQUITY Current liabilities Accrued expenses and other liabilities — 5,329 819 Advance from a subsidiary of the Group 3,010 14,806 2,276 Total current liabilities 3,010 20,135 3,095 Total liabilities 3,010 20,135 3,095 Shareholders’ equity: Ordinary shares (US$0.01 par value; 200,000,000 and 200,000,000 shares authorized, 100,000,000 and 110,000,000 shares issued and outstanding as of December 31, 2016 and 2017, respectively)) 6,120 6,782 1,042 Additional paid-in 452,369 532,474 81,840 Accumulated deficit (101,753 ) (269,165 ) (41,370 ) Accumulated other comprehensive loss 50,464 40,040 6,154 Total shareholders’ equity 407,200 310,131 47,666 Total liabilities and shareholders’ equity 410,210 330,266 50,761
Condensed Statement of Comprehensive Income [Table Text Block]	Condensed Statements of Comprehensive (Loss)/Income For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Operating (loss)/income — — — — Equity in (loss)/profit of subsidiaries and the VIEs (48,332 ) 35,409 (54,676 ) (8,403 ) Interest income 22,047 18,514 6,702 1,030 (Loss)/income before income tax expense (26,285 ) 53,923 (47,974 ) (7,373 ) Income tax expense — — Net (loss)/income. (26,285 ) 53,923 (47,974 ) (7,373 ) Other comprehensive income, net of tax of nil Foreign currency translation adjustments 21,124 22,275 (10,424 ) (1,602 ) Other comprehensive income/(loss) 21,124 22,275 (10,424 ) (1,602 ) Comprehensive (loss)/income (5,161 ) 76,198 (58,398 ) (8,975 )
Condensed Cash Flow Statement [Table Text Block]	Statements of Cash Flows For the year ended December 31, 2015 2016 2017 2017 RMB RMB RMB US$ Net cash generated from investing activities — 426,016 571,808 87,885 Net cash used in financing activities — (426,016 ) (571,808 ) (87.885 ) Net increase in cash and cash equivalents — — — — Cash and cash equivalents at beginning of year — — — — Cash and cash equivalents at end of year — — — —

Basis of Presentation and Sig46

Basis of Presentation and Significant Accounting Policies [Text Block] (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Schedule of Prospective Adoption of New Accounting Pronouncements [Table Text Block]	The cumulative effect of the changes made to our consolidated balance sheets at January 1, 2018 were as follows: December 31, Adjustment due January 1, RMB RMB RMB Liabilities Deferred revenue and customer advances non-current) 812,821 44,122 856,943 Shareholders’ equity Accumulated deficit (1) 315,531 44,122 359,653 (1) The adoption resulted in additional deferred tax assets for deferred revenue and customer advances. However, due to the valuation allowance position, there is no net tax effect on accumulated deficit as the valuation allowance will also be increased commensurate to the increase in the deferred tax asset.

Noncontrolling Interest Discl47

Noncontrolling Interest Disclosure [Text Block] (Tables)	3 Months Ended
	Mar. 31, 2018
Noncontrolling Interest [Abstract]
Non-Controlling Interests are Attributable to Third Parties Holding Minority Stakes	The Group’s non-controlling RMB Balance as of January 1, 2018 (14,399 ) Net loss (1,095 ) Ending balance (15,494 ) US$ Balance as of March 31, 2018 (2,470 )

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION (Textual) (Detail) ¥ in Thousands, $ in Thousands	1 Months Ended		3 Months Ended		12 Months Ended
	Oct. 31, 2017USD ($)	Oct. 31, 2017CNY (¥)	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017USD ($)shares	Dec. 31, 2017CNY (¥)shares	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)	Dec. 31, 2017CNY (¥)
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Proceeds from Issuance Initial Public Offering					$ 67,293	¥ 437,829	¥ 0	¥ 0
Deferred Offering Costs					$ 6,457				¥ 42,012
General and Administrative Expense [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Payments of Stock Issuance Costs	$ 0	¥ 0
Common Stock [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Stock Issued During Period, Shares, New Issues					10,000,000	10,000,000
American Depositary Shares [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Stock Issued During Period, Shares, New Issues					5,000,000	5,000,000
Variable Interest Entity, Primary Beneficiary [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Percentage Of Entity Revenue			91.50%	96.30%	94.00%	94.00%	95.00%	95.00%

ORGANIZATION AND BASIS OF PRE49

ORGANIZATION AND BASIS OF PRESENTATION (Detail)	12 Months Ended
	Dec. 31, 2017
Beijing Step Ahead Education Technology Development Co., Ltd. [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Date of establishment Of Subsidiary	Jan. 2, 2008
Place of establishment Of Subsidiary	PRC
Noncontrolling Interest, Ownership Percentage by Parent	0.00%
Minority Interest Principal Activity	Educational consulting
Beijing Haidian District Step Ahead Training School [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Date of establishment Of Subsidiary	Sep. 18, 2008
Place of establishment Of Subsidiary	PRC
Noncontrolling Interest, Ownership Percentage by Parent	0.00%
Minority Interest Principal Activity	Language education
Beijing Shijingshan District Step Ahead Training School [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Jul. 14, 2009
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Beijing Changping District Step Ahead Training School [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Jul. 3, 2009
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Beijing Chaoyang District Step Ahead Training School [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Jul. 20, 2009
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Beijing Xicheng District RISE Immersion Subject English Training School [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Feb. 5, 2010
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Beijing Dongcheng District RISE Immersion Subject English Training School [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Jul. 30, 2010
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Beijing Tongzhou District RISE Immersion Subject English Training School [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Apr. 19, 2011
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Beijing Daxing District RISE Immersion Subject English Training School [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Mar. 31, 2013
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Beijing Fengtai District Step Ahead Training School [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Feb. 28, 2012
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Shanghai Boyu Investment Management Co., Ltd. [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Jan. 29, 2012
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Shanghai Riverdeep Education Information Consulting Co., Ltd. [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Mar. 8, 2010
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Educational consulting services
Shanghai Huangpu District RISE Immersion Subject English Training School [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Jun. 17, 2011
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Guangzhou Ruisi Education Technology Development Co., Ltd. [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Aug. 17, 2012
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Training services
Guangzhou Yuexiu District RISE Immersion Subject English Training School [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Apr. 29, 2014
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Guangzhou Haizhu District RISE Immersion Subject English Training School-Chigang [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Dec. 8, 2014
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Shenzhen Mei Ruisi Education Management Co., Ltd. [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Feb. 28, 2014
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Training services
Shenzhen Futian District Rise Training Center [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Jan. 8, 2015
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Shenzhen Nanshan District Rise Training Center [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	May 26, 2015
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Wuxi Rise Foreign Language Training Co., Ltd. [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Jun. 5, 2013
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Training services
Guangzhou Tianhe District RISE Immersion Subject English Training School [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Jul. 11, 2017
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
Shenzhen Luohu District Rise Training Center [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Aug. 3, 2017
Variable Interest Entity, Qualitative or Quantitative Information, Place Of Establishment	PRC
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	0.00%
Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Language education
RISE Education Cayman III Ltd [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Date of establishment Of Subsidiary	Jul. 29, 2013
Place of establishment Of Subsidiary	Cayman Islands
Noncontrolling Interest, Ownership Percentage by Parent	100.00%
Minority Interest Principal Activity	Investment holding
RISE Education Cayman I Ltd [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Date of establishment Of Subsidiary	Jun. 19, 2013
Place of establishment Of Subsidiary	Cayman Islands
Noncontrolling Interest, Ownership Percentage by Parent	100.00%
Minority Interest Principal Activity	Investment holding
Rise IP Cayman Limited [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Date of establishment Of Subsidiary	Jul. 24, 2013
Place of establishment Of Subsidiary	Cayman Islands
Noncontrolling Interest, Ownership Percentage by Parent	100.00%
Minority Interest Principal Activity	Educational consulting
Bain Capital Rise Education HK Limited [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Date of establishment Of Subsidiary	Jun. 24, 2013
Place of establishment Of Subsidiary	Hong Kong
Noncontrolling Interest, Ownership Percentage by Parent	100.00%
Minority Interest Principal Activity	Educational consulting
Rise Tianjin Education Information Consulting Co., Ltd. [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Date of establishment Of Subsidiary	Aug. 12, 2013
Place of establishment Of Subsidiary	PRC
Noncontrolling Interest, Ownership Percentage by Parent	100.00%
Minority Interest Principal Activity	Educational consulting
Edge Franchising Co Limited Edge Franchising [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Date of establishment Of Subsidiary	Mar. 16, 2016
Place of establishment Of Subsidiary	Hong Kong
Noncontrolling Interest, Ownership Percentage by Parent	100.00%
Minority Interest Principal Activity	Educational consulting

ORGANIZATION AND BASIS OF PRE50

ORGANIZATION AND BASIS OF PRESENTATION 1 (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017CNY (¥)
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Assets, Current	$ 164,064			$ 124,172		¥ 547,002		¥ 1,029,109	¥ 807,903
Variable Interest Entity, Consolidated, Assets, Noncurrent	45,540			42,071		242,773		285,658	273,729
Total assets	209,604			166,243		789,775		1,314,767	1,081,632
Variable Interest Entity, Consolidated, Liabilities, Current	191,006			148,413		709,453		1,198,104	965,620
Variable Interest Entity, Consolidated, Liabilities, Noncurrent	4,740			412		4,271		29,737	2,682
Total liabilities	195,746			148,825		713,724		1,227,841	968,302
Revenues	39,403	¥ 247,159	¥ 202,542	140,197	¥ 912,166	673,264	¥ 503,256
Net (loss)/income	2,700	16,935	1,904	3,807	24,771	(24,532)	(51,138)
Net cash provided by operating activities	(27,972)	(175,458)	(157,239)	40,547	263,813	49,586	99,499
Net cash used in investing activities	(2,355)	¥ (14,774)	¥ (16,371)	(7,167)	¥ (46,630)	(26,792)	¥ (34,116)
Cash and cash equivalents
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Assets, Current	74,059			100,637		437,594		464,545	654,777
Restricted cash
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Assets, Current	1,664			1,605		5,609		10,441	10,441
Inventories
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Assets, Current	386			300		1,605		2,420	1,952
Accounts receivable, net
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Assets, Current	94			210		0		587	1,364
Prepayments and other current assets
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Assets, Current	6,262			5,014		38,297		39,280	32,621
Amounts due from the Group's subsidiaries
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Assets, Current	80,802			16,406		63,897		506,836	106,748
Property and equipment, net
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Assets, Noncurrent	14,636			14,264		67,601		91,804	92,803
Intangible assets, net
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Assets, Noncurrent	146			163		1,740		917	1,060
Goodwill
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Assets, Noncurrent	23,241			22,406		145,781		145,781	145,781
Deferred tax assets
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Assets, Noncurrent	1,934			369		4,087		12,134	2,404
Other non current assets
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Assets, Noncurrent	5,583			4,869		23,564		35,022	31,681
Accounts payable
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Liabilities, Current	580			487		1,484		3,636	3,168
Accrued expenses and other liabilities
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Liabilities, Current	15,419			15,394		76,418		96,720	100,156
Deferred revenue and customer advances
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Liabilities, Current	161,087			119,277		581,215		1,010,437	776,052
Variable Interest Entity, Consolidated, Liabilities, Noncurrent	4,409							27,658	0
Income taxes payable
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Liabilities, Current	3,399			2,806		1,329		21,318	18,254
Amounts due to the Group's subsidiaries
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Liabilities, Current	10,521			10,449		49,007		65,993	67,990
Deferred tax liabilities
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Liabilities, Noncurrent				0		2,527			0
Other non current liabilities
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Liabilities, Noncurrent	331			$ 412		¥ 1,744		2,079	2,682
Short-term Investments
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Variable Interest Entity, Consolidated, Assets, Current	$ 797							¥ 5,000	¥ 0

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES (Textual) (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)	Mar. 31, 2018CNY (¥)	Jan. 01, 2018USD ($)	Jan. 01, 2018CNY (¥)	Dec. 31, 2017CNY (¥)
Accounting Policies [Abstract]
Foreign Currency Exchange Rate, Translation	6.2726		6.5063				6.2726			6.5063
Advertising Expense			$ 12,369	¥ 80,475	¥ 63,734	¥ 39,397
Description of Lessee Leasing Arrangements, Capital Leases			a) ownership is transferred to the lessee by the end of the lease term, b) there is a bargain purchase option, c) the lease term is at least 75% of the property's estimated remaining economic life or d) the present value of the minimum lease payments at the beginning of the lease term is 90% or more of the fair value of the leased property to the lessor at the inception date.	a) ownership is transferred to the lessee by the end of the lease term, b) there is a bargain purchase option, c) the lease term is at least 75% of the property's estimated remaining economic life or d) the present value of the minimum lease payments at the beginning of the lease term is 90% or more of the fair value of the leased property to the lessor at the inception date.
Employee Benefits and Share-based Compensation			$ 9,673	¥ 62,934	52,734	¥ 46,933
Percentage Of Decrease Accumulated Deficit			4.00%	4.00%
Receipt of Other income, net	$ 1,594	¥ 10,127
Restricted cash	$ 3,972		$ 4,444		¥ 16,689		¥ 24,915	$ 3,972	¥ 24,915	¥ 28,913

SIGNIFICANT ACCOUNTING POLICI52

SIGNIFICANT ACCOUNTING POLICIES (Detail)	12 Months Ended
	Dec. 31, 2017
Equipment [Member]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	5 years
Vehicles [Member]
Property, Plant and Equipment, Useful Life	4 years
Leasehold Improvements [Member]
Property, Plant and Equipment, Estimated Useful Lives	Shorter of the lease term or estimated useful life

SIGNIFICANT ACCOUNTING POLICI53

SIGNIFICANT ACCOUNTING POLICIES 1 (Detail)	12 Months Ended
	Dec. 31, 2017
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life	15 years
Teaching course materials [Member]
Finite-Lived Intangible Asset, Useful Life	10 years
Maximum [Member] | Franchise Rights [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Maximum [Member] | Trademarks [Member]
Finite-Lived Intangible Asset, Useful Life	15 years
Maximum [Member] | Student base [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Maximum [Member] | Acquired Software [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Minimum [Member] | Franchise Rights [Member]
Finite-Lived Intangible Asset, Useful Life	2 years 6 months
Minimum [Member] | Trademarks [Member]
Finite-Lived Intangible Asset, Useful Life	10 years
Minimum [Member] | Student base [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Minimum [Member] | Acquired Software [Member]
Finite-Lived Intangible Asset, Useful Life	3 years

CONCENTRATION OF RISKS(Textual)

CONCENTRATION OF RISKS(Textual) (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017CNY (¥)	Mar. 31, 2017CNY (¥)
Debt Instrument, Interest Rate, Increase (Decrease)	1.00%	1.00%
Increase (Decrease) in Interest Payable, Net	$ 1,000	¥ 6,506
Foreign Currency Exchange Depreciation Rate	6.70%	6.70%	6.40%	5.80%
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 172,958		¥ 656,688		$ 151,385	¥ 949,577	¥ 1,084,895	¥ 599,054
Scenario, Previously Reported [Member]
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 135,018						¥ 878,468

BUSINESS COMBINATION (Textual)

BUSINESS COMBINATION (Textual) (Detail) - Edge Learning Centers [Member] ¥ in Thousands, $ in Thousands	Nov. 01, 2017USD ($)shares	Nov. 01, 2017CNY (¥)shares	Dec. 31, 2017	Nov. 01, 2017CNY (¥)
Business Acquisition, Percentage of Voting Interests Acquired	100.00%			100.00%
Business Combination, Consideration Transferred, Liabilities Incurred	$ 2,540	¥ 16,769
Stock Issued During Period, Shares, Acquisitions	216,021	216,021
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 1,395	¥ 9,211
Business Combination, Goodwill Recognized, Description			Included in the goodwill of RMB30,261(US$4,651) recognized above is the expected synergies from combining operations of the Acquiree and the Group which does not qualify for separate recognition. None of the goodwill recognized is expected to be deductible for income tax purposes.
Business Acquisition, Transaction Costs	$ 137			¥ 889

BUSINESS COMBINATION (Detail)

BUSINESS COMBINATION (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Goodwill	$ 73,119		$ 74,265	¥ 465,834	¥ 475,732	¥ 461,686	¥ 444,412
Edge Learning Centers [Member]
Purchase consideration	3,993	¥ 25,980
Net assets acquired, excluding intangible assets and the related deferred tax liabilities	329				2,133
Intangible assets	767				4,994
Trademark	260				1,693
Student base	455				2,962
Franchise agreements	52				339
Deferred tax liabilities	(190)				(1,235)
Deferred revenue and customer advances	(1,639)				(10,663)
Goodwill	$ 4,726				¥ 30,751

REVENUES (Detail)

REVENUES (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended						12 Months Ended
	Mar. 31, 2018USD ($)		Mar. 31, 2018CNY (¥)		Mar. 31, 2017CNY (¥)		Dec. 31, 2017USD ($)		Dec. 31, 2017CNY (¥)		Dec. 31, 2016CNY (¥)		Dec. 31, 2015CNY (¥)
Revenue Recognition [Abstract]
Educational programs	$ 36,061		¥ 226,194		¥ 178,722		$ 127,739		¥ 831,106		¥ 618,326		¥ 451,411
Franchise revenues	4,497	[1]	28,210	[1]	24,604	[1]	15,372	[2]	100,013	[2]	63,532	[2]	60,793	[2]
Others	2,507		15,725		6,997		5,864		38,156		29,135		17,265
Revenues	$ 43,065		¥ 270,129		¥ 210,323		$ 148,975		¥ 969,275		¥ 710,993		¥ 529,469
[1]	Initial franchise fees amounted to RMB4,764, and RMB3,430 (US$547), and recurring franchise fees amounted to RMB19,840, and RMB24,780 (US$3,950) for the three months ended March 31, 2017 and 2018, respectively.
[2]	Initial franchise fees amounted to RMB16,518, RMB15,566, and RMB23,302 (US$3,581), and recurring franchise fees amounted to RMB44,275, RMB47,966, and RMB76,711 (US$11,791) for the years ended December 31, 2015, 2016 and 2017, respectively.

REVENUES (Textual) (Detail)

REVENUES (Textual) (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Revenue Recognition [Abstract]
Initial Franchise Fees	$ 547	¥ 3,430	¥ 4,764	$ 3,581	¥ 23,302	¥ 15,566	¥ 16,518
Recurring franchise fees	$ 3,950	¥ 24,780	¥ 19,840	$ 11,791	¥ 76,711	¥ 47,966	¥ 44,275

PREPAYMENTS AND OTHER CURRENT59

PREPAYMENTS AND OTHER CURRENT ASSETS (Detail) ¥ in Thousands, $ in Thousands	Mar. 31, 2018USD ($)		Mar. 31, 2018CNY (¥)		Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)		Dec. 31, 2016CNY (¥)
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepayments to suppliers	$ 2,788		¥ 17,485		$ 1,970	¥ 12,820		¥ 16,414
Prepaid rental expense	2,026		12,713		1,833	11,924		10,735
Staff advances	315		1,974		271	1,762		1,684
Deposits	1,876		11,766		1,600	10,411		7,625
Prepaid business tax, VAT and other surcharges	447		2,801		235	1,528		8,083
Other receivables	6,373	[1]	39,980	[1]	327	2,126	[1]	976
Prepaid Expense and Other Assets, Current	$ 13,825		¥ 86,719		$ 6,236	¥ 40,571		¥ 45,517
[1]	Included in this amount RMB34,256 (US$5,461) is due from senior management as of March 31, 2018. For further detail, see Note 11.

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Detail) ¥ in Thousands, $ in Thousands	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 39,462	¥ 247,532	$ 36,345	¥ 236,473	¥ 185,235
Less: accumulated depreciation	23,668	148,457	20,948	136,296	109,562
Property and equipment, net	15,795	99,075	15,397	100,177	75,673
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	7,423	46,564	6,262	40,740	35,464
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	1,408	8,829	1,328	8,643	7,350
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	186	1,168	179	1,168	1,168
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 30,445	¥ 190,971	$ 28,576	¥ 185,922	¥ 141,253

PROPERTY AND EQUIPMENT, NET (Te

PROPERTY AND EQUIPMENT, NET (Textual) (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Property, Plant and Equipment [Abstract]
Depreciation	$ 1,256	¥ 7,877	¥ 6,960	$ 4,495	¥ 29,246	¥ 29,634	¥ 26,128

INTANGIBLE ASSETS, NET (Detail)

INTANGIBLE ASSETS, NET (Detail) ¥ in Thousands, $ in Thousands	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 67,304	¥ 422,163	$ 66,191	¥ 430,657	¥ 439,575
Finite-Lived Intangible Assets, Accumulated Amortization	(37,077)	(232,559)	(35,357)	(230,042)	(213,624)
Net carrying amount	30,227	189,604	30,834	200,615	225,951
Computer Software, Intangible Asset [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	30,752	192,893	30,752	200,079	213,509
Finite-Lived Intangible Assets, Accumulated Amortization	(9,226)	(57,868)	(8,740)	(56,862)	(46,261)
Franchise Rights [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	9,744	61,120	9,396	61,133	60,800
Finite-Lived Intangible Assets, Accumulated Amortization	(9,700)	(60,844)	(9,348)	(60,818)	(60,800)
Student base [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	15,107	94,757	14,582	94,875	91,960
Finite-Lived Intangible Assets, Accumulated Amortization	(14,732)	(92,404)	(14,121)	(91,875)	(90,916)
Trademarks [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	7,229	45,343	7,230	47,040	48,419
Finite-Lived Intangible Assets, Accumulated Amortization	(2,104)	(13,198)	(1,982)	(12,893)	(10,490)
Acquired Software [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	2,684	16,833	2,579	16,783	14,101
Finite-Lived Intangible Assets, Accumulated Amortization	(769)	(4,820)	(678)	(4,420)	(3,041)
Teaching course materials [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	1,788	11,217	1,652	10,747	10,786
Finite-Lived Intangible Assets, Accumulated Amortization	$ (546)	¥ (3,425)	$ (488)	¥ (3,174)	¥ (2,116)

INTANGIBLE ASSETS, NET (Textual

INTANGIBLE ASSETS, NET (Textual) (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 841	¥ 5,277	¥ 5,095	$ 3,145	¥ 20,465	¥ 40,188	¥ 65,379
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months					21,454
2,019		19,401			19,812
2,020		18,974			19,366
2,021		18,699			19,080
2,022		18,699			¥ 19,080
Finite lived intangible assets amortization expense		¥ 15,756

GOODWILL (Detail)

GOODWILL (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)
Goodwill and Intangible Assets Disclosure [Abstract]
Beginning Balance	$ 73,119	¥ 475,732	¥ 461,686	¥ 444,412
Goodwill acquired			30,751	0
Impairment losses			0	0
Foreign exchange effect		(9,898)	(16,705)	17,274
Ending Balance	$ 74,265	¥ 465,834	¥ 475,732	¥ 461,686

ACCRUED EXPENSES AND OTHER CURR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Detail) ¥ in Thousands, $ in Thousands	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)
Payables and Accruals [Abstract]
Payroll and welfare payable	$ 8,100	¥ 50,807	$ 12,029	¥ 78,263	¥ 47,221
Business tax, VAT and surcharges payable	4,452	27,926	1,383	8,995	2,205
Interest payable	214	1,340	247	1,608	897
Accrued expenses	7,294	45,751	6,386	41,553	35,758
Accrual for purchase of property and equipment	870	5,455	1,420	9,241	7,292
Payable for acquisition consideration	0	0	3,939	25,626	0
Others	1,160	7,274	894	5,813	2,785
Accounts Payable and Accrued Liabilities, Current	$ 22,090	¥ 138,553	$ 26,298	¥ 171,099	¥ 96,158

LONG-TERM LOAN (Textual) (Detai

LONG-TERM LOAN (Textual) (Detail) ¥ in Thousands, $ in Thousands	Mar. 12, 2018USD ($)	Sep. 30, 2017USD ($)	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	May 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017CNY (¥)	Jul. 31, 2016USD ($)	Jul. 31, 2016CNY (¥)
Short-term Debt [Line Items]
Repayments of lines of credit			$ 22,000			$ 10,000
Debt Instrument, Collateral Amount			2,307			2,839		¥ 14,475	¥ 18,472
Repayments of Long-term Debt	$ 12,000		$ 12,104	¥ 75,924	¥ 0
September 12, 2019	13,750					12,000	$ 13,750
September 12, 2020	19,250					19,250	19,250
September 12, 2021	24,750					24,750	24,750
September 12, 2022	$ 30,250					$ 44,000	$ 30,250
Loan Facility Agreement [Member]
Short-term Debt [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity										$ 55,000
Debt Issuance Costs, Net										$ 1,705	¥ 11,559
Debt Instrument, Interest Rate, Stated Percentage			4.07%			4.05%		4.07%	4.05%
Amendment Facility Agreement [Member]
Short-term Debt [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 110,000
Debt Instrument, Term		5 years
Amendment Facility Agreement [Member] | Minimum [Member]
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			2.00%			2.00%		2.00%	2.00%
Amendment Facility Agreement [Member] | Maximum [Member]
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			3.50%			3.50%		3.50%	3.50%

LONG-TERM LOAN (Detail)

LONG-TERM LOAN (Detail) - USD ($) $ in Thousands	May 31, 2018	Mar. 12, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
September 12, 2019	$ 13,750	$ 13,750	$ 12,000
September 12, 2020	19,250	19,250	19,250
September 12, 2021	24,750	24,750	24,750
September 12, 2022	30,250	$ 30,250	44,000
Long-term Debt, Maturities, Repayments of Principal, Remainder of Fiscal Year	$ 88,000		$ 100,000

INCOME TAXES (Textual) (Detail)

INCOME TAXES (Textual) (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016USD ($)	Dec. 31, 2016CNY (¥)
Effective Income Tax Rate Reconciliation, Tax Credit, Percent				16.50%	16.50%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	28.70%	28.70%	32.30%	25.00%	25.00%
Disposition Of Assets Tax Percentage				10.00%	10.00%
Undistributed Earnings (Loss) Available to Common Shareholders, Basic				$ 17,223	¥ 112,059
Remaining Balance Of Undistributed Earnings Available To Commonshareholders				11,712	76,202
Deferred Tax Assets, Operating Loss Carryforwards				20,971					¥ 136,445		¥ 130,404
Unrecognized tax benefits	$ 1,337			1,352			¥ 8,843	¥ 8,386	8,799	$ 1,402	9,124
Deferred tax assets tax credit carryforwards alternative minimum tax	156			213				976	1,389		932
Deferred tax assets tax credit carryforwards other	1,181			1,139				7,410	¥ 7,410		¥ 8,192
Unrecognized tax benefits decrease resulting from settlements with taxing authorities				163	1,063	¥ 0
Unrecognized Tax Benefits, Interest on Income Taxes Expense				113	734	573	279
Unrecognized Tax Benefits, Income Tax Penalties Expense							¥ 275
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense				178	1,160	¥ 1,666
Accrued interest related to unrecognized tax benefits	89							¥ 557
The Group [Member]
Unrecognized tax benefits decrease resulting from settlements with taxing authorities	$ 939	¥ 5,888		$ 905	¥ 5,888
Maximum [Member] | PRC [Member]
Tax Credit Carryforward, Expiration Date				Dec. 31, 2022	Dec. 31, 2022
Minimum [Member] | PRC [Member]
Tax Credit Carryforward, Expiration Date				Dec. 31, 2018	Dec. 31, 2018

INCOME TAXES (Detail)

INCOME TAXES (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Income Tax Disclosure [Abstract]
PRC	$ 2,170	¥ 14,121	¥ 43,995	¥ (63,513)
Non-PRC	(2,274)	(14,797)	39,050	30,653
(Loss)/income before income tax expense	$ (104)	¥ (676)	¥ 83,045	¥ (32,860)

INCOME TAXES 1 (Detail)

INCOME TAXES 1 (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Income Tax Disclosure [Abstract]
Current income tax expense				$ (7,957)	¥ (51,773)	¥ (36,965)	¥ (10,878)
Deferred income tax benefit/(expense)	$ 1,221	¥ 7,659	¥ (5,545)	(177)	(1,151)	4,763	11,997
Income tax benefit/(expense)	$ (2,231)	¥ (13,993)	¥ (12,576)	$ (8,134)	¥ (52,924)	¥ (32,202)	¥ 1,119

INCOME TAXES 2 (Detail)

INCOME TAXES 2 (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Income Tax Disclosure [Abstract]
(Loss)/income before income tax				$ (104)	¥ (676)	¥ 83,045	¥ (32,860)
Income tax benefit/(expense) computed at the PRC statutory tax rate of 25%				26	169	(20,761)	8,215
Effect of different tax rates in different jurisdictions				(1,256)	(8,175)	5,688	4,557
Non-deductible expenses				(4,071)	(26,482)	(9,051)	(2,352)
Outside basis difference on investment in WFOE				(683)	(4,446)	(3,174)	0
PRC royalty withholding tax				(1,068)	(6,950)	(4,607)	(4,177)
Changes in valuation allowance				(1,082)	(7,040)	(297)	(5,124)
Income tax benefit/(expense)	$ (2,231)	¥ (13,993)	¥ (12,576)	$ (8,134)	¥ (52,924)	¥ (32,202)	¥ 1,119

INCOME TAXES 2 (Parenthetical)

INCOME TAXES 2 (Parenthetical) (Detail)	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	28.70%	32.30%	25.00%

INCOME TAXES 3 (Detail)

INCOME TAXES 3 (Detail) ¥ in Thousands, $ in Thousands	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)
Deferred tax assets:
Tax loss carry forward			$ 5,243	¥ 34,111	¥ 32,601
Accrued expenses			1,020	6,638	4,590
Others			303	1,971	1,422
Less: Valuation allowance			(4,919)	(32,002)	(25,491)
Deferred tax assets			1,647	10,718	13,122
Deferred tax liabilities:
Long-lived assets arising from acquisitions			168	1,094	0
Outside basis difference on investment in WFOE			1,171	7,620	3,174
Revenue recognition			521	3,385	8,931
Deferred income tax liabilities, net			1,860	12,099	12,105
Deferred tax assets	$ 2,178	¥ 13,659	369	2,404	4,087
Deferred tax liabilities			(582)	(3,785)	(3,070)
Net deferred tax assets					¥ 1,017
Net deferred tax liabilities			$ (213)	¥ (1,381)

Reconciliation of Unrecognized

Reconciliation of Unrecognized Tax Benefit (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)
Income Tax Disclosure [Abstract]
Balance at January 1,	$ 1,352	¥ 8,799	$ 1,402	¥ 9,124	¥ 8,843
Additions based on tax positions related to current year			113	738	281
Settlement			(163)	(1,063)	0
Balance at December 31,	$ 1,337	¥ 8,386	$ 1,352	¥ 8,799	¥ 9,124

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Detail) ¥ in Thousands, $ in Thousands

3 Months Ended

12 Months Ended

Mar. 31, 2018USD ($)

Mar. 31, 2018CNY (¥)

Mar. 31, 2017CNY (¥)

Dec. 31, 2017USD ($)

Dec. 31, 2017CNY (¥)

Dec. 31, 2016CNY (¥)

Dec. 31, 2015CNY (¥)

Loan to a related party:

Payments to Fund Long-term Loans to Related Parties

$ 23,914

¥ 150,000

¥ 150,000

$ 23,055

¥ 150,000

¥ 280,000

¥ 200,000

Lionbridge Limited [Member]

Loan to a related party:

Payments to Fund Long-term Loans to Related Parties

23,914

[1]

150,000

[1]

150,000

[1]

23,055

[2]

150,000

[2]

280,000

[2]

200,000

[2]

Mai Rui [Member]

Fees paid to related parties:

Payments for Other Fees

[3]

0

0

278

705

Bain Advisors [Member]

Fees paid to related parties:

Payments for Other Fees

0

[4]

0

[4]

1,550

[4]

$ 5,923

[5]

¥ 38,537

[5]

¥ 6,200

[5]

¥ 6,200

[5]

Senior Management [Member]

Loan to a related party:

Payments to Fund Long-term Loans to Related Parties

[6]

$ 5,461

¥ 34,256

¥ 0

[1]

The Group entered into certain entrustment loan agreements with Lionbridge, pursuant to which the Group granted total loans of RMB150,000 and RMB150,000 (US$23,914) to Lionbridge during three months ended March 31, 2017 and 2018, respectively, with details set forth below:

[2]

The Group entered into certain entrustment loan agreements with Lionbridge, pursuant to which the Group granted total loans of RMB280,000 and RMB150,000 (US$23,055) to Lionbridge during the years ended December 31, 2016 and 2017, respectively, with details set forth below:

[3]

During the years ended December 31, 2015, 2016 and 2017, the Group paid course development fees of RMB705, RMB278 and RMB nil (US$ nil), respectively, to Mai Rui.

[4]

During the three months ended March 31, 2017 and 2018, the Group paid consulting fees of RMB1,550 and nil, respectively, to Bain Advisors, an affiliate of the Group's majority shareholder.

[5]

During the years ended December 31, 2015, 2016 and 2017, the Group paid consulting fees of RMB6,200, RMB6,200 and RMB38,537(US$5,923), respectively, to Bain Advisors, an affiliate of the Group's majority shareholder, which included a lump sum consulting termination fee of RMB33,887(US$5,208) to Bain Advisors as a result of the IPO for the year ended December 31, 2017, of which RMB20,000(US$3,074) was unpaid as at December 31, 2017 (note 13 c) (2)).

[6]

The Group incurred individual income tax liability of RMB34,256 (US$5,461) on behalf of its senior management during the three months ended March 31, 2018.

RELATED PARTY TRANSACTIONS (Tex

RELATED PARTY TRANSACTIONS (Textual) (Detail) ¥ in Thousands, $ in Thousands		3 Months Ended						12 Months Ended
		Mar. 31, 2018USD ($)		Mar. 31, 2018CNY (¥)		Mar. 31, 2017CNY (¥)		Dec. 31, 2017USD ($)		Dec. 31, 2017CNY (¥)		Dec. 31, 2016CNY (¥)		Dec. 31, 2015CNY (¥)		Mar. 31, 2018CNY (¥)	Dec. 31, 2017CNY (¥)
Payments to Fund Long-term Loans to Related Parties		$ 23,914		¥ 150,000		¥ 150,000		$ 23,055		¥ 150,000		¥ 280,000		¥ 200,000
Investment Income, Interest		671		4,206		2,606		3,006		19,559		16,622		17,853
Due to Related Parties, Current		0						3,074				0				¥ 0	¥ 20,000
Lionbridge Limited [Member]
Payments to Fund Long-term Loans to Related Parties		23,914	[1]	150,000	[1]	150,000	[1]	23,055	[2]	150,000	[2]	280,000	[2]	200,000	[2]
Investment Income, Interest								1,146		7,457		12,712
Bain Capital AdvisorsChinaLtd [Member]
Payment Of Termination Fee								5,208		33,887
Mai Rui [Member]
Payments for Other Fees	[3]							0		0		278		705
Bain Advisors [Member]
Payments for Other Fees		0	[4]	0	[4]	1,550	[4]	$ 5,923	[5]	¥ 38,537	[5]	¥ 6,200	[5]	¥ 6,200	[5]
Senior Management [Member]
Payments to Fund Long-term Loans to Related Parties	[6]	$ 5,461		¥ 34,256		¥ 0
[1]	The Group entered into certain entrustment loan agreements with Lionbridge, pursuant to which the Group granted total loans of RMB150,000 and RMB150,000 (US$23,914) to Lionbridge during three months ended March 31, 2017 and 2018, respectively, with details set forth below:
[2]	The Group entered into certain entrustment loan agreements with Lionbridge, pursuant to which the Group granted total loans of RMB280,000 and RMB150,000 (US$23,055) to Lionbridge during the years ended December 31, 2016 and 2017, respectively, with details set forth below:
[3]	During the years ended December 31, 2015, 2016 and 2017, the Group paid course development fees of RMB705, RMB278 and RMB nil (US$ nil), respectively, to Mai Rui.
[4]	During the three months ended March 31, 2017 and 2018, the Group paid consulting fees of RMB1,550 and nil, respectively, to Bain Advisors, an affiliate of the Group's majority shareholder.
[5]	During the years ended December 31, 2015, 2016 and 2017, the Group paid consulting fees of RMB6,200, RMB6,200 and RMB38,537(US$5,923), respectively, to Bain Advisors, an affiliate of the Group's majority shareholder, which included a lump sum consulting termination fee of RMB33,887(US$5,208) to Bain Advisors as a result of the IPO for the year ended December 31, 2017, of which RMB20,000(US$3,074) was unpaid as at December 31, 2017 (note 13 c) (2)).
[6]	The Group incurred individual income tax liability of RMB34,256 (US$5,461) on behalf of its senior management during the three months ended March 31, 2018.

RELATED PARTY TRANSACTIONS 1 (D

RELATED PARTY TRANSACTIONS 1 (Detail) - CNY (¥) ¥ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Loan One [Member]
Principal	¥ 150,000	¥ 100,000	¥ 100,000	¥ 200,000
Interest Rate	7.00%	7.00%	7.00%	10.00%
Period	March 1, 2018 to November 30, 2018	February 24 to November 30, 2017	February 24, 2017 to November 30, 2017	March 10, 2015 to November 30, 2015
Loan Two [Member]
Principal		¥ 50,000	¥ 50,000	¥ 200,000
Interest Rate		7.00%	7.00%	9.00%
Period		March 20 to November 30, 2017	March 20, 2017 to November 30, 2017	March 30, 2016 to November 30, 2016
Loan Three [Member]
Principal				¥ 30,000
Interest Rate				5.00%
Period				July 8, 2016 to December 8, 2016
Loan Four [Member]
Principal				¥ 50,000
Interest Rate				6.00%
Period				July 8, 2016 to December 8, 2016

RELATED PARTY TRANSACTIONS 2 (D

RELATED PARTY TRANSACTIONS 2 (Detail) ¥ in Thousands, $ in Thousands	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)
Senior Management [Member]
Due from Related Parties	$ 5,461	¥ 34,256		¥ 0
Cayman IV [Member]
Due from Related Parties	0	0	$ 1,015	6,604	¥ 0
Lionbridge Limited [Member]
Due from Related Parties	$ 23,914	¥ 150,000		¥ 0

RELATED PARTY TRANSACTIONS 3 (D

RELATED PARTY TRANSACTIONS 3 (Detail) ¥ in Thousands, $ in Thousands	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)
Bain Capital AdvisorsChinaLtd [Member]
Due to Related Parties	$ 0	¥ 0	$ 3,074	¥ 20,000	¥ 0

RESTRICTED NET ASSETS (Textual)

RESTRICTED NET ASSETS (Textual) (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017CNY (¥)
Receivables [Abstract]
Descriptions of Annual Appropriations of General Reserve Subject to Certain Cumulative Limits	Subject to certain cumulative limits, the general reserve requires annual appropriations of 10% of after-tax income as determined under PRC laws and regulations at each year-end until the balance reaches 50% of the PRC entity registered capital; the other reserve appropriations are at the Company's discretion.	Subject to certain cumulative limits, the general reserve requires annual appropriations of 10% of after-tax income as determined under PRC laws and regulations at each year-end until the balance reaches 50% of the PRC entity registered capital; the other reserve appropriations are at the Company's discretion.
Appropriations to General Reserve		¥ 0	¥ 3,526
Descriptions of Annual Appropriations of After Tax Income to Development Fund Prior To Payments of Dividend	PRC laws and regulations require private schools that require reasonable returns to make annual appropriations of no less than 25% of after-tax income prior to payments of dividend to its development fund, which is to be used for the construction or maintenance of the school or procurement or upgrading of educational equipment. For private schools that do not require reasonable returns, this amount should be equivalent to no less than 25% of the annual increase of net assets of the school as determined in accordance with generally accepted accounting principles in the PRC.	PRC laws and regulations require private schools that require reasonable returns to make annual appropriations of no less than 25% of after-tax income prior to payments of dividend to its development fund, which is to be used for the construction or maintenance of the school or procurement or upgrading of educational equipment. For private schools that do not require reasonable returns, this amount should be equivalent to no less than 25% of the annual increase of net assets of the school as determined in accordance with generally accepted accounting principles in the PRC.
Appropriations to Development Fund	$ 2,129	¥ 13,855	¥ 3,115
Amount of Restricted Net Assets for Consolidated and Unconsolidated Subsidiaries	$ 43,892			$ 44,460	¥ 278,882	¥ 279,070

(LOSS)_INCOME PER SHARE (Detail

(LOSS)/INCOME PER SHARE (Detail) ¥ / shares in Units, $ / shares in Units, ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)$ / sharesshares	Mar. 31, 2018CNY (¥)¥ / sharesshares	Mar. 31, 2017CNY (¥)¥ / sharesshares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2017CNY (¥)¥ / sharesshares	Dec. 31, 2016CNY (¥)¥ / sharesshares	Dec. 31, 2015CNY (¥)¥ / sharesshares
Numerator:
Net (loss)/income attributable to RISE Education Cayman Ltd-basic and diluted	$ 5,711	¥ 35,821	¥ 28,262	$ (7,373)	¥ (47,974)	¥ 53,923	¥ (26,285)
Denominator:
Weighted average number of ordinary shares outstanding - basic	112,414,410	112,414,410	100,000,000
Weighted average number of ordinary shares outstanding- basic and diluted				101,890,411	101,890,411	100,000,000	100,000,000
Weighted average number of ordinary shares outstanding -diluted	115,919,564	115,919,564	100,000,000
Basic and diluted (loss)/income per share | (per share)				$ (0.07)	¥ (0.47)	¥ 0.54	¥ (0.26)
Basic net income per share | (per share)	$ 0.05	¥ 0.32	¥ 0.28
Diluted net income per share | (per share)	$ 0.05	¥ 0.31	¥ 0.28

SHARE-BASED PAYMENTS (Textual)

SHARE-BASED PAYMENTS (Textual) (Detail) ¥ in Thousands, $ in Thousands	1 Months Ended		3 Months Ended			12 Months Ended
	Oct. 24, 2017CNY (¥)	Apr. 30, 2016shares	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)shares	Dec. 31, 2017CNY (¥)shares	Dec. 31, 2016CNY (¥)shares	Dec. 31, 2015CNY (¥)
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period								10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights		50% of the options granted will generally vest in four or five equal installments over a service period (the "2016 Service Options") while the remaining 50% of the options will vest in two equal installments of 25% each if a fixed targeted return on the Company's ordinary shares is achieved (the "2016 Market Options").
Share-based compensation			$ 483	¥ 3,032	¥ 0	$ 14,648	¥ 95,307	¥ 0	¥ 0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $						$ 2,802
Share Incentive Plan 2016 [Member]
Share-based compensation | ¥	¥ 90,335						95,307
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value | ¥							¥ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares						5,709,509	5,709,509
Share Incentive Plan 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period						10 years	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						5,000,000
Equity Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized								7,000,000
2017 Modification Date [Member]
Share-based compensation						$ 358	¥ 2,329
Employee [Member] | Equity Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized		5,985,000

SHARE-BASED PAYMENTS (Detail)

SHARE-BASED PAYMENTS (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of options, Outstanding Opening	5,985,000
Number of options, Granted	975,000
Number of options, Forfeited	(75,000)
Number of options, Outstanding Ending	6,885,000	5,985,000
Number of options, Vested and expected to vest	6,885,000
Number of options, Exercisable	3,466,838
Weighted- average exercise price, Outstanding Opening	$ 1.44
Weighted- average exercise price, Granted	1.44
Weighted- average exercise price, Forfeited	1.44
Weighted- average exercise price, Outstanding Ending	1.44	$ 1.44
Weighted- average exercise price, Vested and expected to vest	1.44
Weighted- average exercise price, Exercisable	1.44
Weighted-average grant- date fair value, Granted	$ 5.64
Weighted - average remaining contractual term, Outstanding	6 years 10 months 2 days	7 years 10 months 28 days
Weighted - average remaining contractual term Vested and expected to vest	6 years 10 months 2 days
Weighted - average remaining contractual term Exercisable	6 years 4 months 2 days
Aggregate intrinsic Value, Outstanding Ending	$ 41,035	$ 10,683
Aggregate intrinsic Value, Vested and expected to vest	41,035
Aggregate intrinsic Value, Exercisable	$ 20,662

SHARE-BASED PAYMENTS 1 (Detail)

SHARE-BASED PAYMENTS 1 (Detail)	12 Months Ended
	Dec. 31, 2017$ / shares	Dec. 31, 2016$ / shares
Suboptimal exercise factor	2.8	2.8
Fair value per ordinary share as at valuation date	$ 7.07
Maximum [Member]
Risk-free interest rate	2.93%	2.23%
Expected volatility range	49.30%	50.70%
Fair value per ordinary share as at valuation date		$ 3.26
Minimum [Member]
Risk-free interest rate	2.39%	1.92%
Expected volatility range	47.50%	48.10%
Fair value per ordinary share as at valuation date		$ 3.10

SHARE-BASED PAYMENTS 2 (Detail)

SHARE-BASED PAYMENTS 2 (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Selling and marketing expenses	$ 7,736	¥ 48,522	¥ 31,306	$ 27,357	¥ 177,993	¥ 128,475	¥ 96,688
General and administrative expenses	8,666	54,358	41,308	52,209	339,690	148,093	135,603
Share-based compensation	$ 483	¥ 3,032	¥ 0	14,648	95,307	¥ 0	¥ 0
Share Incentive Plan 2017 [Member]
Cost of revenues				2,622	17,063
Selling and marketing expenses				1,390	9,045
General and administrative expenses				10,636	69,199
Share-based compensation				$ 14,648	¥ 95,307

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Detail) ¥ in Thousands, $ in Thousands	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Nine months ended December 31, 2018	$ 19,668	¥ 123,370
2,018			$ 24,061	¥ 156,549
2,019	23,174	145,359	21,314	138,674
2,020	19,473	122,147	17,734	115,381
2,021	13,120	82,296	11,934	77,646
2,022	10,083	63,248	22,697	147,673
2023 and thereafter	13,979	87,685
Operating Leases, Future Minimum Payments Due	$ 99,497	¥ 624,105	$ 97,740	¥ 635,923

COMMITMENTS AND CONTINGENCIES87

COMMITMENTS AND CONTINGENCIES (Textual) (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017CNY (¥)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Operating Leases, Rent Expense	$ 6,029	¥ 37,819	¥ 30,885	$ 19,683	¥ 136,662	¥ 121,530	¥ 110,958
Other Commitment	$ 710			$ 474				¥ 4,511	¥ 3,085

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE (LOSS)/ INCOME (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Equity [Abstract]
Opening Balance	$ 6,154	¥ 40,040	¥ 50,464		¥ 50,464	¥ 28,189	¥ 7,065
Foreign currency translation adjustments, net of tax of nil	36	226	(920)	$ (1,602)	(10,424)	22,275	21,124
Closing Balance	$ 6,419	¥ 40,266	¥ 49,544	$ 6,154	¥ 40,040	¥ 50,464	¥ 28,189

CONDENSED FINANCIAL INFORMATION

CONDENSED FINANCIAL INFORMATION OF THE COMPANY (Detail) ¥ in Thousands, $ in Thousands	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)		Mar. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)	Dec. 31, 2014CNY (¥)
Current assets:
Due from a subsidiary of the Group	$ 23,914	¥ 150,000	$ 1,015	¥ 6,604			¥ 0
Prepayments and other current assets	13,825	86,719	6,236	40,571			45,517
Total current assets	207,775	1,303,289	175,591	1,142,445			707,738
Non-current assets:
Total non-current assets	128,638	806,890	125,093	813,893			792,560
Total assets	336,413	2,110,179	300,684	1,956,338			1,500,298
Current liabilities
Accrued expenses and other liabilities	22,090	138,553	26,298	171,099			96,158
Total current liabilities	193,550	1,214,049	158,416	1,030,700			763,366
Total liabilities	283,581	1,778,781	255,231	1,660,606			1,101,871
Shareholders' equity:
Ordinary shares (US$0.01 par value; 200,000,000 and 200,000,000 shares authorized, 100,000,000 and 110,000,000 shares issued and outstanding as of December 31, 2016 and 2017, respectively))	1,120	7,022	1,042	6,782			6,120
Additional paid-in capital	91,998	577,070	81,840	532,474			452,369
Accumulated deficit	(51,627)	(323,832)	(48,496)	(315,531)	[1]		(134,264)
Accumulated other comprehensive loss	6,419	40,266	6,154	40,040		¥ 49,544	50,464	¥ 28,189	¥ 7,065
Total shareholders' equity	55,302	346,892	47,666	310,131			407,200
Total liabilities and shareholders' equity	$ 336,413	¥ 2,110,179	300,684	1,956,338			1,500,298
Parent Company [Member]
Current assets:
Due from a subsidiary of the Group			22,350	145,416			0
Prepayments and other current assets			22	143			0
Total current assets			22,372	145,559			0
Non-current assets:
Due from related parties			0	0			298,549
Investment in subsidiaries			28,389	184,707			111,661
Total non-current assets			28,389	184,707			410,210
Total assets			50,761	330,266			410,210
Current liabilities
Accrued expenses and other liabilities			819	5,329			0
Advance from a subsidiary of the Group			2,276	14,806			3,010
Total current liabilities			3,095	20,135			3,010
Total liabilities			3,095	20,135			3,010
Shareholders' equity:
Ordinary shares (US$0.01 par value; 200,000,000 and 200,000,000 shares authorized, 100,000,000 and 110,000,000 shares issued and outstanding as of December 31, 2016 and 2017, respectively))			1,042	6,782			6,120
Additional paid-in capital			81,840	532,474			452,369
Accumulated deficit			(41,370)	(269,165)			(101,753)
Accumulated other comprehensive loss			6,154	40,040			50,464
Total shareholders' equity			47,666	310,131			407,200
Total liabilities and shareholders' equity			$ 50,761	¥ 330,266			¥ 410,210
[1]	The adoption resulted in additional deferred tax assets for deferred revenue and customer advances. However, due to the valuation allowance position, there is no net tax effect on accumulated deficit as the valuation allowance will also be increased commensurate to the increase in the deferred tax asset.

CONDENSED FINANCIAL INFORMATI90

CONDENSED FINANCIAL INFORMATION OF THE COMPANY (Parenthetical) (Detail) - $ / shares	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01	$ 0.01
Common Stock, Shares Authorized	200,000,000	200,000,000	200,000,000
Common Stock, Shares, Issued	113,817,312	110,000,000	100,000,000
Common Stock, Shares, Outstanding	113,817,312	110,000,000	100,000,000
Parent Company [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Common Stock, Par or Stated Value Per Share		$ 0.01	$ 0.01
Common Stock, Shares Authorized		200,000,000	200,000,000
Common Stock, Shares, Issued		110,000,000	100,000,000
Common Stock, Shares, Outstanding		110,000,000	100,000,000

CONDENSED FINANCIAL INFORMATI91

CONDENSED FINANCIAL INFORMATION OF THE COMPANY (Detail 1) (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Operating (loss)/income	$ 6,661	¥ 41,782	¥ 41,393	$ (96)	¥ (628)	¥ 70,846	¥ (49,493)
Interest income	671	4,206	2,606	3,006	19,559	16,622	17,853
(Loss)/income before income tax expense				(104)	(676)	83,045	(32,860)
Income tax expense	2,231	13,993	12,576	8,134	52,924	32,202	(1,119)
Net (loss)/income	5,711	35,821	28,262	(7,373)	(47,974)	53,923	(26,285)
Other comprehensive income, net of tax of nil
Foreign currency translation adjustments	36	226	(920)	(1,602)	(10,424)	22,275	21,124
Comprehensive (loss)/income	$ 5,747	¥ 36,047	¥ 27,342	(8,975)	(58,398)	76,198	(5,161)
Parent Company [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Operating (loss)/income				0	0	0	0
Equity in (loss)/profit of subsidiaries and the VIEs				(8,403)	(54,676)	35,409	(48,332)
Interest income				1,030	6,702	18,514	22,047
(Loss)/income before income tax expense				(7,373)	(47,974)	53,923	(26,285)
Income tax expense						0	0
Net (loss)/income				(7,373)	(47,974)	53,923	(26,285)
Other comprehensive income, net of tax of nil
Foreign currency translation adjustments				(1,602)	(10,424)	22,275	21,124
Other comprehensive income/(loss)				(1,602)	(10,424)	22,275	21,124
Comprehensive (loss)/income				$ (8,975)	¥ (58,398)	¥ 76,198	¥ (5,161)

CONDENSED FINANCIAL INFORMATI92

CONDENSED FINANCIAL INFORMATION OF THE COMPANY (Detail 2) (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Net cash generated from investing activities	$ (45,193)	¥ (283,479)	¥ (314,269)	$ (8,156)	¥ (53,067)	¥ (42,544)	¥ (38,233)
Net cash used in financing activities	(6,908)	(43,331)	0	19,827	129,001	(80,209)	98
Net increase in cash and cash equivalents				63,935	415,983	122,563	127,963
Cash and cash equivalents at beginning of year	162,301	1,055,982	639,999	98,366	639,999	517,436	389,473
Cash and cash equivalents at end of year	147,413	924,662	579,592	162,301	1,055,982	639,999	517,436
Parent Company [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Net cash generated from investing activities				87,885	571,808	426,016	0
Net cash used in financing activities				(87,885)	(571,808)	(426,016)	0
Net increase in cash and cash equivalents				0	0	0	0
Cash and cash equivalents at beginning of year	$ 0	¥ 0	¥ 0	0	0	0	0
Cash and cash equivalents at end of year				$ 0	¥ 0	¥ 0	¥ 0

SIGNIFICANT ACCOUNTING POLICI93

SIGNIFICANT ACCOUNTING POLICIES - Summary of Cumulative Effect of Changes Made to Consolidated Balance Sheets (Detail) ¥ in Thousands, $ in Thousands		Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Jan. 01, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)		Dec. 31, 2016CNY (¥)
Liabilities
Deferred revenue and customer advances (current and non-current)						¥ 812,821
Shareholders' equity Accumulated deficit		$ 51,627	¥ 323,832		$ 48,496	¥ 315,531	[1]	¥ 134,264
Accounting Standards Update 2014-09 [Member]
Liabilities
Deferred revenue and customer advances (current and non-current)				¥ 856,943
Shareholders' equity Accumulated deficit	[1]			359,653
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member]
Liabilities
Deferred revenue and customer advances (current and non-current)				44,122
Shareholders' equity Accumulated deficit	[1]			¥ 44,122
[1]	The adoption resulted in additional deferred tax assets for deferred revenue and customer advances. However, due to the valuation allowance position, there is no net tax effect on accumulated deficit as the valuation allowance will also be increased commensurate to the increase in the deferred tax asset.

REVENUES - Information About Co

REVENUES - Information About Contract Assets and Liabilities from Contracts with Customers (Detail) ¥ in Thousands, $ in Thousands	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)
Deferred Revenue [Abstract]
Accounts receivable, net	$ 612	¥ 3,838	$ 380	¥ 2,470	¥ 0
Contract liabilities	$ 170,597	¥ 1,070,086		¥ 812,821

PREPAYMENTS AND OTHER CURRENT95

PREPAYMENTS AND OTHER CURRENT ASSETS (Parenthetical) (Detail) ¥ in Thousands, $ in Thousands		3 Months Ended			12 Months Ended
		Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Payments to Fund Long-term Loans to Related Parties		$ 23,914	¥ 150,000	¥ 150,000	$ 23,055	¥ 150,000	¥ 280,000	¥ 200,000
Senior Management [Member]
Payments to Fund Long-term Loans to Related Parties	[1]	$ 5,461	¥ 34,256	¥ 0
[1]	The Group incurred individual income tax liability of RMB34,256 (US$5,461) on behalf of its senior management during the three months ended March 31, 2018.

NON-CONTROLLING INTEREST (Detai

NON-CONTROLLING INTEREST (Detail) ¥ in Thousands, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2018CNY (¥)	Mar. 31, 2017CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015CNY (¥)
Noncontrolling Interest [Abstract]
Balance	$ (2,213)	¥ (14,399)	¥ (8,773)		¥ (8,773)
Net loss	(175)	(1,095)	¥ (1,872)	$ (865)	(5,626)	¥ (3,080)	¥ (5,456)
Balance	$ (2,470)	¥ (15,494)		$ (2,213)	¥ (14,399)	¥ (8,773)