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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 6/21/23 Bright Scholar Education Hol… Ltd 20-F 8/31/22 147:16M EdgarAgents LLC/FA |
Document/Exhibit Description Pages Size
1: 20-F Annual Report HTML 3.45M
2: EX-2.5 Description of Securities HTML 134K
3: EX-8.1 List of Subsidiaries and Affiliated Entities of HTML 72K
the Registrant
7: EX-13.1 Annual or Quarterly Report to Security Holders HTML 41K
8: EX-13.2 Annual or Quarterly Report to Security Holders HTML 41K
4: EX-11.2 Insider Trading Policy HTML 68K
5: EX-12.1 Statement re: the Computation of Ratios HTML 45K
6: EX-12.2 Statement re: the Computation of Ratios HTML 45K
9: EX-15.1 Consent of Junhe LLP HTML 40K
10: EX-15.2 Consent of Deloitte Touche Tohmatus Certified HTML 39K
Public Accountants LLP
16: R1 Document And Entity Information HTML 126K
17: R2 Consolidated Balance Sheets HTML 224K
18: R3 Consolidated Balance Sheets (Parentheticals) HTML 87K
19: R4 Consolidated Statements of Operations HTML 152K
20: R5 Consolidated Statements of Operations HTML 58K
(Parentheticals)
21: R6 Consolidated Statements of Comprehensive Income HTML 74K
22: R7 Consolidated Statements of Shareholders' Equity HTML 201K
23: R8 Consolidated Statements of Cash Flows HTML 229K
24: R9 Consolidated Statements of Cash Flows HTML 45K
(Parentheticals)
25: R10 Organization and Principal Activities HTML 95K
26: R11 Summary of Significant Accounting Policies HTML 210K
27: R12 Discontinued Operations HTML 69K
28: R13 Business Combination HTML 47K
29: R14 Short-Term Investments HTML 43K
30: R15 Other Receivables, Deposits and Other Assets HTML 49K
31: R16 Property and Equipment, Net HTML 50K
32: R17 Intangible Assets, Net HTML 61K
33: R18 Long-Term Investments HTML 51K
34: R19 Goodwill HTML 54K
35: R20 Other Non Current Assets HTML 43K
36: R21 Bond Payable HTML 45K
37: R22 Accrued Expenses and Other Current Liabilities HTML 49K
38: R23 Short-Term and Long-Term Loans HTML 50K
39: R24 Leases HTML 60K
40: R25 Share Capital HTML 51K
41: R26 Revenue HTML 58K
42: R27 Share-Based Compensation HTML 68K
43: R28 Income Tax Expense HTML 87K
44: R29 Earnings (Loss) Per Share HTML 53K
45: R30 Related Party Transactions HTML 109K
46: R31 Commitments and Contingencies HTML 48K
47: R32 Non-Controlling Interests HTML 84K
48: R33 Segment Information HTML 74K
49: R34 Contribution Plan HTML 44K
50: R35 Statutory Reserves and Restricted Net Assets HTML 48K
51: R36 Cash and Cash Equivalents and Restricted Cash HTML 47K
52: R37 Subsequent Events HTML 43K
53: R38 Schedule 1-Condensed Financial Statement of Bright HTML 109K
Scholar Education Holdings Limited
54: R39 Accounting Policies, by Policy (Policies) HTML 267K
55: R40 Organization and Principal Activities (Tables) HTML 85K
56: R41 Summary of Significant Accounting Policies HTML 107K
(Tables)
57: R42 Discontinued Operations (Tables) HTML 69K
58: R43 Business Combination (Tables) HTML 44K
59: R44 Other Receivables, Deposits and Other Assets HTML 48K
(Tables)
60: R45 Property and Equipment, Net (Tables) HTML 47K
61: R46 Intangible Assets, Net (Tables) HTML 59K
62: R47 Long-Term Investments (Tables) HTML 50K
63: R48 Goodwill (Tables) HTML 52K
64: R49 Accrued Expenses and Other Current Liabilities HTML 48K
(Tables)
65: R50 Leases (Tables) HTML 63K
66: R51 Revenue (Tables) HTML 54K
67: R52 Share-Based Compensation (Tables) HTML 61K
68: R53 Income Tax Expense (Tables) HTML 77K
69: R54 Earnings (Loss) Per Share (Tables) HTML 52K
70: R55 Related Party Transactions (Tables) HTML 94K
71: R56 Commitments and Contingencies (Tables) HTML 45K
72: R57 Non-Controlling Interests (Tables) HTML 82K
73: R58 Segment Information (Tables) HTML 71K
74: R59 Statutory Reserves and Restricted Net Assets HTML 46K
(Tables)
75: R60 Cash and Cash Equivalents and Restricted Cash HTML 45K
(Tables)
76: R61 Schedule 1-Condensed Financial Statement of Bright HTML 109K
Scholar Education Holdings Limited (Tables)
77: R62 Organization and Principal Activities (Details) - HTML 135K
?Schedule of principal subsidiaries and VIE
subsidiaries and schools
78: R63 Summary of Significant Accounting Policies HTML 100K
(Details)
79: R64 Summary of Significant Accounting Policies HTML 242K
(Details) - Schedule of amounts and balances of
BGY education investment
80: R65 Summary of Significant Accounting Policies HTML 67K
(Details) - Schedule of property and equipment
depreciation on straight-line basis
81: R66 Summary of Significant Accounting Policies HTML 55K
(Details) - Schedule of intangible asset classes
for amortization periods
82: R67 Discontinued Operations (Details) HTML 53K
83: R68 Discontinued Operations (Details) - Schedule of HTML 148K
reconciliation of the carrying amounts of the
major classes of assets and liabilities from the
discontinued operations
84: R69 Discontinued Operations (Details) - Schedule of HTML 51K
reconciliation of the carrying amounts of the
major classes of assets and liabilities from the
discontinued operations (Parentheticals)
85: R70 Discontinued Operations (Details) - Schedule of HTML 105K
reconciliation of the major classes of income and
losses from discontinued operations in the
consolidated statements of operations and
comprehensive loss
86: R71 Business Combination (Details) HTML 59K
87: R72 Business Combination (Details) - ?Schedule of pro HTML 49K
forma information
88: R73 Short-Term Investments (Details) HTML 46K
89: R74 Other Receivables, Deposits and Other Assets HTML 42K
(Details)
90: R75 Other Receivables, Deposits and Other Assets HTML 64K
(Details) - ?Schedule of other receivables
deposits and other assets
91: R76 Property and Equipment, Net (Details) HTML 47K
92: R77 Property and Equipment, Net (Details) - ?Schedule HTML 64K
of property and equipment, Net
93: R78 Intangible Assets, Net (Details) HTML 70K
94: R79 Intangible Assets, Net (Details) - Schedule of HTML 86K
?intangible assets, net
95: R80 Long-Term Investments (Details) HTML 81K
96: R81 Long-Term Investments (Details) - Schedule of HTML 59K
?long-term investments
97: R82 Goodwill (Details) HTML 47K
98: R83 Goodwill (Details) - ?Schedule of table summarizes HTML 63K
the change in the carrying amount of goodwill by
segment
99: R84 Other Non Current Assets (Details) HTML 51K
100: R85 Bond Payable (Details) HTML 72K
101: R86 Accrued Expenses and Other Current Liabilities HTML 66K
(Details) - Schedule of ?accrued expenses and
other current liabilities
102: R87 Short-Term and Long-Term Loans (Details) HTML 76K
103: R88 Leases (Details) HTML 42K
104: R89 Leases (Details) - ?Schedule of supplemental HTML 51K
balance sheet information related to the leases
105: R90 Leases (Details) - ?Schedule of components of HTML 50K
lease costs
106: R91 Leases (Details) - ?Schedule of supplemental cash HTML 49K
flow information related to the operating leases
107: R92 Leases (Details) - ?Schedule of maturities of the HTML 57K
operating lease liabilities
108: R93 Share Capital (Details) HTML 88K
109: R94 Revenue (Details) - ?Schedule of disaggregation of HTML 71K
revenue
110: R95 Revenue (Details) - ?Schedule of contract balances HTML 48K
111: R96 Share-Based Compensation (Details) HTML 71K
112: R97 Share-Based Compensation (Details) - ?Schedule of HTML 59K
assumptions used in determining fair value of
share options
113: R98 Share-Based Compensation (Details) - ?Schedule of HTML 93K
share option movements
114: R99 Income Tax Expense (Details) HTML 113K
115: R100 Income Tax Expense (Details) - ?Schedule of income HTML 63K
tax expense
116: R101 Income Tax Expense (Details) - ?Schedule of HTML 53K
deferred tax assets and liabilities
117: R102 Income Tax Expense (Details) - ?Schedule of HTML 50K
movement in valuation allowance
118: R103 Income Tax Expense (Details) - ?Schedule of HTML 65K
reconciliation between provision for income taxes
119: R104 Earnings (Loss) Per Share (Details) HTML 42K
120: R105 Earnings (Loss) Per Share (Details) - ?Schedule of HTML 64K
earnings per share
121: R106 Earnings (Loss) Per Share (Details) - ?Schedule of HTML 54K
earnings per share (Parentheticals)
122: R107 Related Party Transactions (Details) HTML 70K
123: R108 Related Party Transactions (Details) - Schedule of HTML 85K
major related parties and their relationships with
the group
124: R109 Related Party Transactions (Details) - Schedule of HTML 93K
transactions with related parties
125: R110 Related Party Transactions (Details) - Schedule of HTML 88K
amounts owed from and to related parties
126: R111 Commitments and Contingencies (Details) - HTML 46K
?Schedule of future minimum capital commitments
under non-cancelable contracts
127: R112 Non-Controlling Interests (Details) HTML 55K
128: R113 Non-Controlling Interests (Details) - ?Schedule of HTML 103K
changes in non-controlling interests
129: R114 Segment Information (Details) HTML 42K
130: R115 Segment Information (Details) - ??Schedule of HTML 68K
revenue and operating results by segments
131: R116 Segment Information (Details) - ?Schedule of HTML 55K
geographical perspective
132: R117 Segment Information (Details) - Schedule of HTML 53K
long-lived assets including property and
equipment, net, land use rights, net and operating
and finance lease right-of-use assets
133: R118 Contribution Plan (Details) HTML 46K
134: R119 Statutory Reserves and Restricted Net Assets HTML 48K
(Details)
135: R120 Statutory Reserves and Restricted Net Assets HTML 53K
(Details) - ?Schedule of restricted net asset
include paid-in capital, additional paid-in
capital, the statutory reserves and the retained
earnings
136: R121 Cash and Cash Equivalents and Restricted Cash HTML 51K
(Details) - ?Schedule of consolidated statements
of cash flows
137: R122 Subsequent Events (Details) HTML 49K
138: R123 Schedule 1-Condensed Financial Statement of Bright HTML 44K
Scholar Education Holdings Limited (Details)
139: R124 Schedule 1-Condensed Financial Statement of Bright HTML 150K
Scholar Education Holdings Limited (Details) -
Schedule of Condensed Financial Statement of
Parent Company
140: R125 Schedule 1-Condensed Financial Statement of Bright HTML 51K
Scholar Education Holdings Limited (Details) -
Schedule of Condensed Financial Statement of
Parent Company (Parentheticals)
141: R126 Schedule 1-Condensed Financial Statement of Bright HTML 76K
Scholar Education Holdings Limited (Details) -
Schedule of Condensed Income Statement of Parent
Company
142: R127 Schedule 1-Condensed Financial Statement of Bright HTML 108K
Scholar Education Holdings Limited (Details) -
Schedule of Condensed Cash Flow Statement of
Parent Company
145: XML IDEA XML File -- Filing Summary XML 294K
143: XML XBRL Instance -- f20f2022_brightscholar_htm XML 3.79M
144: EXCEL IDEA Workbook of Financial Report Info XLSX 317K
12: EX-101.CAL XBRL Calculations -- bedu-20220831_cal XML 195K
13: EX-101.DEF XBRL Definitions -- bedu-20220831_def XML 1.67M
14: EX-101.LAB XBRL Labels -- bedu-20220831_lab XML 3.19M
15: EX-101.PRE XBRL Presentations -- bedu-20220831_pre XML 1.66M
11: EX-101.SCH XBRL Schema -- bedu-20220831 XSD 563K
146: JSON XBRL Instance as JSON Data -- MetaLinks 747± 1.15M
147: ZIP XBRL Zipped Folder -- 0001213900-23-050605-xbrl Zip 1.05M
Exhibit 12.1
Certification by the Principal Executive Officer
Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
I, Hongru Zhou, certify that:
| 1. | I have reviewed this annual report on Form 20-F of Bright Scholar Education Holdings Limited; |
| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
| 3. | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this report; |
| 4. | The company’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have: |
| a. | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
| b. | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
| c. | Evaluated the effectiveness of the company’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
| d. | Disclosed in this report any change in the company’s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the company’s internal control over financial reporting; and |
| 5. | The company’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the company’s auditors and the audit committee of the company’s board of directors (or persons performing the equivalent functions): |
| a. | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the company’s ability to record, process, summarize and report financial information; and |
| b. | Any fraud, whether or not material, that involves management or other employees who have a significant role in the company’s internal control over financial reporting. |
| Date: | June 21, 2023 | |
| By: | /s/ Hongru Zhou | |
| Name: | Hongru Zhou | |
| Title: | Chief Executive Officer |
| This ‘20-F’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 6/21/23 | 6-K/A | ||
| For Period end: | 8/31/22 | NT 20-F | ||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 1/02/24 Bright Scholar Education Hol… Ltd 20-F 8/31/23 143:13M EdgarAgents LLC/FA |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 1/18/22 Bright Scholar Education Hol… Ltd 20-F 8/31/21 183:17M EdgarAgents LLC/FA 12/23/20 Bright Scholar Education Hol… Ltd 20-F 8/31/20 171:21M Toppan Merrill/FA 12/23/19 Bright Scholar Education Hol… Ltd 20-F 8/31/19 139:23M Toppan Merrill/FA 12/14/18 Bright Scholar Education Hol… Ltd 20-F 8/31/18 146:13M Donnelley … Solutions/FA 12/07/17 Bright Scholar Education Hol… Ltd 20-F 8/31/17 125:19M ActiveDisclosure/FA 5/05/17 Bright Scholar Education Hol… Ltd F-1/A 4:5.6M Donnelley … Solutions/FA 4/18/17 Bright Scholar Education Hol… Ltd F-1 24:6.5M Donnelley … Solutions/FA |