$ 470,217,004

$ 434,042,036

Amounts due from related parties-current

17,292,636

Restricted cash-current

2,732,559

1,083,787

Short-term investments

229,456,397

27,470,431

^[1]

3,424,285

2,594,430

Inventory

2,823,039

600,441

Deferred tax assets-current

738,406

Income tax receivable

2,244,898

160,222,823

32,037,407

Restricted cash-non-current

871,121,005

515,859,574

5,660,713

3,881,858

Deferred tax assets-non-current

154,306,718

114,629,683

16,188,301

6,654,778

Rental deposits

32,659,360

17,114,552

Intangible assets, net

37,966,808

15,194,421

Goodwill

267,162,685

87,022,517

Amounts due from related parties-non-current

^[1]

1,342,999

Long-term investments

347,732,444

274,356,960

Long-term prepayments and other non-current assets

96,107,917

25,321,691

Accounts payable (including accounts payable of the consolidated VIEs without recourse to TAL Education Group of $9,371,013 and $20,905,226 as of February 29, 2016 and February 28, 2017, respectively)

1,828,905,951

1,061,379,033

Current liabilities

22,637,199

10,404,047

Deferred revenue-current (including deferred revenue-current of the consolidated VIEs without recourse to TAL Education Group of $260,137,064 and $465,944,822 as of February 29, 2016 and February 28, 2017, respectively)

504,147,032

280,934,750

Amounts due to related parties-current (including amounts due to related parties-current of the consolidated VIEs without recourse to TAL Education Group of $4,277,896 and $192,785 as of February 29, 2016 and February 28, 2017, respectively)

^[2]

3,042,785

4,277,896

Accrued expenses and other current liabilities (including accrued expenses and other current liabilities of the consolidated VIEs without recourse to TAL Education Group of $51,183,663 and $90,834,954 as of February 29, 2016 and February 28, 2017, respectively)

116,830,290

70,267,551

Income tax payable (including income tax payable of the consolidated VIEs without recourse to TAL Education Group of $15,525,069 and $15,204,900 as of February 29, 2016 and February 28, 2017, respectively)

20,483,037

17,187,453

Deferred tax liabilities-current (including deferred tax liabilities-current of the consolidated VIEs without recourse to TAL Education Group of $57,230 and $nil as of February 29, 2016 and February 28, 2017, respectively)

91,730

Deferred revenue-non-current (including deferred revenue-non-current of the consolidated VIEs without recourse to TAL Education Group of $8,346,457 and $14,726,473 as of February 29, 2016 and February 28, 2017, respectively)

667,140,343

383,163,427

14,726,473

8,346,457

Amounts due to related parties-non-current (including amounts due to related parties-non-current of the consolidated VIEs without recourse to TAL Education Group of $nil and $nil as of February 29, 2016 and February 28, 2017, respectively)

^[2]

2,840,000

Deferred tax liabilities-non-current (including deferred tax liabilities-non-current of the consolidated VIEs without recourse to TAL Education Group of $1,164,389 and $13,063,488 as of February 29, 2016 and February 28, 2017, respectively)

13,185,886

1,304,361

Bond payable (including bond payable of the consolidated VIEs without recourse to TAL Education Group of $nil and $nil as of February 29, 2016 and February 28, 2017, respectively)

225,148,918

227,827,301

Long-term debt (including long-term debt of the consolidated VIEs without recourse to TAL Education Group of $nil and $nil as of February 29, 2016 and February 28, 2017, respectively)

225,000,000

Commitments and contingencies (Note 20)

1,148,041,620

620,641,546

Equity

Additional paid-in capital

141,968,264

108,404,873

Statutory reserve

28,407,421

22,981,900

Retained earnings

417,835,502

306,381,011

Accumulated other comprehensive (loss)/ income

55,869,132

(949,647)

Total TAL Education Group's equity

644,244,906

436,979,903

Noncontrolling interest

36,619,425

3,757,584

Total equity

680,864,331

440,737,487

Total liabilities and equity

1,828,905,951

1,061,379,033

Common Class A [Member]

Equity

Common shares

93,131

90,310

Total equity

93,131

90,310

Common Class B [Member]

Equity

Common shares

71,456

Total equity

$ 71,456

[1]	The amounts due from related parties represent loans, prepayments to certain investees and advance received by an investee on behalf of the Group.
[2]	The amounts due to related parties are in connection with investment payable and advances received on behalf of certain investees.

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)

Feb. 28, 2017

Feb. 29, 2016

Accounts payable

$ 22,637,199

$ 10,404,047

Deferred revenue - current

504,147,032

280,934,750

Amounts due to related parties

^[1]

3,042,785

4,277,896

Deferred tax liabilities - current

116,830,290

70,267,551

Income tax payable

20,483,037

17,187,453

91,730

Deferred revenue - non-current

14,726,473

8,346,457

Due to related parties, noncurrent

^[1]

2,840,000

Deferred tax liabilities - non-current

13,185,886

1,304,361

Bond payable

225,148,918

227,827,301

Long-term payable

225,000,000

Variable Interest Entity, Primary Beneficiary [Member]

Accounts payable

20,905,226

9,371,013

Deferred revenue - current

465,944,822

260,137,064

Amounts due to related parties

192,785

4,277,896

Deferred tax liabilities - current

90,834,954

51,183,663

Income tax payable

15,204,900

15,525,069

57,230

Deferred revenue - non-current

14,726,473

8,346,457

Due to related parties, noncurrent

Deferred tax liabilities - non-current

13,063,488

1,164,389

Bond payable

Long-term payable

$ 0

Common Class A [Member]

Common shares, par value (in dollars per share)

$ 0.001

Common shares, shares authorized (in shares)

500,000,000

Common shares, shares issued (in shares)

93,130,615

90,309,532

Common shares, shares outstanding (in shares)

93,130,615

90,309,532

Common Class B [Member]

Common shares, par value (in dollars per share)

$ 0.001

Common shares, shares authorized (in shares)

500,000,000

Common shares, shares issued (in shares)

71,456,000

Common shares, shares outstanding (in shares)

71,456,000

[1]	The amounts due to related parties are in connection with investment payable and advances received on behalf of certain investees.

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)

12 Months Ended

Feb. 28, 2017

Feb. 29, 2016

Feb. 28, 2015

General and administrative

$ 1,043,099,655

$ 619,948,777

$ 433,969,569

Cost of revenues

(522,326,988)

(303,634,829)

(203,073,957)

Gross profit

520,772,667

316,313,948

230,895,612

Operating expenses

Selling and marketing

(126,005,365)

(73,567,617)

(53,881,815)

(263,286,710)

(161,021,637)

(110,230,010)

Total operating expenses

(389,292,075)

(234,589,254)

(164,111,825)

Government subsidies

3,113,877

3,327,169

464,327

Income from operations

134,594,469

85,051,863

67,248,114

Interest income

18,133,229

17,732,879

16,613,656

Interest expense

(13,144,561)

(7,499,323)

(5,811,288)

Other (expense)/income

23,072,718

(2,522,253)

(2,010,109)

Gain from disposal of components

50,377,126

Gain from fair value change of long-term investments

1,265,852

1,202,000

Impairment loss on long-term investments

(8,074,891)

(7,503,944)

Income before provision for income tax and loss from equity method investments

154,580,964

136,902,200

77,242,373

Provision for income tax

(34,065,689)

(33,482,744)

(9,368,541)

Loss from equity method investments

(8,025,431)

(663,256)

(729,811)

Net income

112,489,844

102,756,200

67,144,021

Add: Net loss attributable to noncontrolling interest

4,390,168

122,318

12,554

Net income attributable to TAL Education Group's shareholders

$ 116,880,012

$ 102,878,518

$ 67,156,575

Net income per common share

Basic

^[1]

$ 0.72

$ 0.64

$ 0.42

Diluted

$ 0.66

$ 0.60

$ 0.41

Weighted average shares used in calculating net income per common share

Basic

162,548,494

160,109,169

158,381,576

Diluted

188,508,419

183,056,255

163,589,649

[1]	The Company’s common shares are divided into Class A and Class B common shares. Holders of Class A and Class B common shares have the same dividend rights. Therefore, the Company does not present earnings per share for each separate class.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)	12 Months Ended
	Feb. 28, 2017	Feb. 29, 2016	Feb. 28, 2015
Net income	$ 112,489,844	$ 102,756,200	$ 67,144,021
Other comprehensive (loss)/income, net of tax
Foreign currency translation adjustment	(19,864,289)	(15,692,855)	(5,027,486)
Unrealized gains on available-for-sale investments:
Net unrealized gains on available-for-sale investments, net of tax effect of $nil, $nil and $217,444 for the years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively	75,460,297	10,576,836	1,348,600
Other comprehensive (loss)/income	55,596,008	(5,116,019)	(3,678,886)
Comprehensive income	168,085,852	97,640,181	63,465,135
Add: Comprehensive loss attributable to noncontrolling interest	5,612,939	120,142	13,576
Comprehensive income attributable to TAL Education Group's shareholders	$ 173,698,791	$ 97,760,323	$ 63,478,711

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($)	Total	Common Class A [Member]	Common Class B [Member]	Additional Paid-in Capital [Member]	Statutory Reserve [Member]	Retained earnings [Member]	Accumulated other comprehensive income (loss) [Member]	Parent [Member]	Noncontrolling Interest [Member]
Balance at Feb. 28, 2014	$ 259,996,401	$ 78,204	$ 79,531	$ 92,664,436	$ 15,015,824	$ 144,311,994	$ 7,846,412	$ 259,996,401	$ 0
Balance (in shares) at Feb. 28, 2014		78,204,146	79,531,000
Conversion of Class B common shares to Class A common shares	0	$ 8,075	$ (8,075)	0	0	0	0	0	0
Conversion of Class B common shares to Class A common shares (in shares)		8,075,000	(8,075,000)
Net income	67,144,021	$ 0	$ 0	0	0	67,156,575	0	67,156,575	(12,554)
Provision for statutory reserve	0	0	0	0	3,945,803	(3,945,803)	0	0	0
Issuance of common shares in connection with vesting of non-vested shares	(5,738,613)	$ 2,093	$ 0	(5,740,706)	0	0	0	(5,738,613)	0
Issuance of common shares in connection with vesting of non-vested shares (in shares)		2,092,730	0
Share-based compensation	18,441,076	$ 0	$ 0	18,441,076	0	0	0	18,441,076	0
Foreign currency translation adjustment	(5,027,486)	0	0	0	0	0	(5,026,464)	(5,026,464)	(1,022)
Cost of Capped Call Transactions	(22,885,000)	0	0	(22,885,000)	0	0	0	(22,885,000)	0
Net unrealized gains on available-for-sale investments, net of tax effect	1,348,600	0	0	0	0	0	1,348,600	1,348,600	0
Addition of noncontrolling interest in connection with business acquisitions	291,817	0	0	0	0	0	0	0	291,817
Balance at Feb. 28, 2015	313,570,816	$ 88,372	$ 71,456	82,479,806	18,961,627	207,522,766	4,168,548	313,292,575	278,241
Balance (in shares) at Feb. 28, 2015		88,371,876	71,456,000
Conversion of Class B common shares to Class A common shares (in shares)		0
Net income	102,756,200	$ 0	$ 0	0	0	102,878,518	0	102,878,518	(122,318)
Provision for statutory reserve	0	0	0	0	4,020,273	(4,020,273)	0	0	0
Issuance of common shares in connection with vesting of non-vested shares	(9,436,440)	$ 1,420	$ 0	(9,437,860)	0	0	0	(9,436,440)	0
Issuance of common shares in connection with vesting of non-vested shares (in shares)		1,419,484	0
Share-based compensation	25,847,497	$ 0	$ 0	25,847,497	0	0	0	25,847,497	0
Exercise of share options	645,989	$ 40		645,949	0	0	0	645,989	0
Exercise of share options (in shares)		40,136
Foreign currency translation adjustment	(15,692,855)	$ 0	0	0	0	0	(15,695,031)	(15,695,031)	2,176
Net unrealized gains on available-for-sale investments, net of tax effect	10,576,836	0	0	0	0	0	10,576,836	10,576,836	0
Issuance of common shares in connection with a business acquisition	8,869,959	$ 478	$ 0	8,869,481	0	0	0	8,869,959	0
Issuance of common shares in connection with a business acquisition (in shares)		478,036	0
Addition of noncontrolling interest in connection with business acquisitions	3,599,485	$ 0	$ 0	0	0	0	0	0	3,599,485
Balance at Feb. 29, 2016	440,737,487	$ 90,310	$ 71,456	108,404,873	22,981,900	306,381,011	(949,647)	436,979,903	3,757,584
Balance (in shares) at Feb. 29, 2016		90,309,532	71,456,000
Conversion of Class B common shares to Class A common shares (in shares)		0
Net income	112,489,844	$ 0	$ 0	0	0	116,880,012	0	116,880,012	(4,390,168)
Provision for statutory reserve	0	0	0	0	5,425,521	(5,425,521)	0	0	0
Issuance of common shares in connection with vesting of non-vested shares	(19,463,487)	$ 1,727	$ 0	(19,465,214)	0	0	0	(19,463,487)	0
Issuance of common shares in connection with vesting of non-vested shares (in shares)		1,726,874	0
Share-based compensation	36,115,200	$ 0	$ 0	36,115,200	0	0	0	36,115,200	0
Exercise of share options	1,673,801	$ 104		1,673,697	0	0	0	1,673,801	0
Exercise of share options (in shares)		103,888
Foreign currency translation adjustment	(19,864,289)	$ 0	0	0	0	0	(18,641,518)	(18,641,518)	(1,222,771)
Net unrealized gains on available-for-sale investments, net of tax effect	75,460,297	0	0	0	0	0	75,460,297	75,460,297	0
Conversion of convertible bond to Class A common shares	4,500,920	$ 342	$ 0	4,500,578	0	0	0	4,500,920	0
Conversion of convertible bond to Class A common shares (in shares)		342,462	0
Issuance of common shares in connection with a business acquisition	65,757,678	$ 648	$ 0	17,022,573	0	0	0	17,023,221	48,734,457
Issuance of common shares in connection with a business acquisition (in shares)		647,859	0
Purchase of noncontrolling interest of consolidated subsidiaries	(16,543,120)	$ 0	$ 0	(6,283,443)	0	0	0	(6,283,443)	(10,259,677)
Balance at Feb. 28, 2017	$ 680,864,331	$ 93,131	$ 71,456	$ 141,968,264	$ 28,407,421	$ 417,835,502	$ 55,869,132	$ 644,244,906	$ 36,619,425
Balance (in shares) at Feb. 28, 2017		93,130,615	71,456,000

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Feb. 28, 2017	Feb. 29, 2016	Feb. 28, 2015
Cash flows from operating activities
Net income	$ 112,489,844	$ 102,756,200	$ 67,144,021
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation of property and equipment	28,934,491	18,156,263	11,728,577
Amortization of intangible assets	4,627,306	1,026,761	737,203
Loss/(gain) on disposal of property and equipment	29,751	(313)	47,148
Share-based compensation	36,115,200	25,847,497	18,441,076
Provision for doubtful accounts	0	315,914	0
Impairment loss on long-term investments	8,074,891	7,503,944	0
Loss from equity method investments	8,025,431	663,256	729,811
(Gain) /loss from fair value change of investments	1,246,800	(1,265,852)	(1,202,000)
Gain from remeasuring fair value of previously held equity interests upon business acquisitions	(25,225,611)	(971,681)	0
Gain from sales of long-term investments	0	(211,818)	0
Gain from transfer of a nonfinancial asset	0	(1,907,669)	0
Gain from disposal of components	0	(50,377,126)	0
Changes in operating assets and liabilities
Inventory	(2,222,598)	207,006	(362,326)
Amount due from related parties	(2,286,879)	(732,545)	0
Prepaid expenses and other current assets	(11,891,279)	1,297,204	(8,272,425)
Income tax receivable	(2,244,898)	3,222,529	6,601,804
Deferred income taxes	(3,343,957)	(787,579)	(2,340,704)
Rental deposits	(14,108,268)	(4,851,215)	(3,712,374)
Other non-current assets	(543,896)	(1,147,644)	(296,149)
Accounts payable	5,357,312	3,778,512	1,988,729
Deferred revenue	193,224,392	66,443,577	45,172,311
Amounts due to related parties	(4,085,111)	4,255,819	22,077
Accrued expenses and other current liabilities	24,305,679	3,446,740	10,347,898
Long-term payable	0	0	(813,696)
Income tax payable	3,078,841	11,050,640	1,617,006
Net cash provided by operating activities	359,557,441	187,718,420	147,577,987
Cash flows from investing activities
Restricted cash	(3,427,627)	(586,174)	(1,506,905)
Purchase of term deposits	(10,184,078)	(87,632,201)	(43,384,640)
Proceeds from maturity of term deposits	27,476,714	90,652,423	22,154,877
Loan to third parties	(99,126,091)	(8,528,718)	(10,965,787)
Repayment of loan to third parties	0	457,841	1,301,914
Prepayment For Investments	(58,835,367)	0	0
Loan to related parties	(147,091)	(3,815,338)	(478,507)
Repayment of loan to related parties	2,184,519	1,068,295	0
Loan to employees	(10,612,126)	(6,470,813)	0
Repayment of loan to employees	1,987,912	0	0
Purchase of property and equipment	(71,111,758)	(35,087,893)	(30,696,412)
Purchase of short-term investments	(313,950,848)	(27,470,431)	(765,611)
Proceeds from maturity of short-term investments	109,461,880	765,611	0
Proceeds from disposal of property and equipment	559,730	390,925	91,410
Acquisitions of businesses, net of cash acquired	(27,200,305)	(21,825,767)	(5,974,001)
Purchase of intangible assets	0	0	(139,565)
Payments for long-term investments	(65,340,812)	(118,590,246)	(75,421,783)
Proceeds from disposal of long-term investments	0	1,320,499	0
Net cash used in investing activities	(518,265,348)	(215,351,987)	(145,785,010)
Cash flows from financing activities
Proceeds from issuance of convertible bond, net of issuance costs of $5,277,058	0	0	224,722,942
Payment for cost of Capped Call Transactions	0	0	(22,885,000)
Net proceeds from long-term debt	238,000,000	0	0
Repayment of long-term debt	(25,000,000)	0	0
Payments for purchasing noncontrolling interests	(16,376,965)	0	0
Proceeds from exercise of share options	1,673,801	645,989	0
Net cash provided by financing activities	198,296,836	645,989	201,837,942
Effect of exchange rate changes	(3,413,961)	(9,127,816)	(3,404,060)
Net increase/(decrease) in cash and cash equivalents	36,174,968	(36,115,394)	200,226,859
Cash and cash equivalents at the beginning of year	434,042,036	470,157,430	269,930,571
Cash and cash equivalents at the end of year	470,217,004	434,042,036	470,157,430
Supplemental disclosure of cash flow information:
Interest paid	7,329,234	5,750,000	2,779,168
Income tax paid	36,648,303	21,028,165	12,374,975
Non-cash investing and financing activities:
Payable for purchase of property and equipment	8,328,008	3,478,617	1,090,554
Payable for investments and acquisitions	$ 7,497,584	$ 3,022,079	$ 1,911,031

ORGANIZATION AND PRINCIPAL ACTIVITIES

12 Months Ended

Feb. 28, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

1.	ORGANIZATION AND PRINCIPAL ACTIVITIES

TAL Education Group (the "Company" or "TAL") was incorporated in the Cayman Islands on January 10, 2008 to be the holding company for a group of companies engaged in the provision of high quality after-school tutoring programs for primary and secondary school students in the People's Republic of China (the "PRC"). At the time of its incorporation and through the Variable Interest Entities ("VIEs") arrangements as described below, the ownership interest of the Company was held by Bangxin Zhang, Yundong Cao, Yachao Liu and Yunfeng Bai (collectively, "the founding shareholders").

The Company, its subsidiaries, its consolidated VIEs and VIEs' subsidiaries and schools are collectively referred to as the "Group".

As of February 28, 2017, details of the Company's major subsidiaries, its VIEs and VIEs' major subsidiaries and schools are as follows:

		Place of
	Later of date of	incorporation (or	Percentage
	incorporation	establishment)	of legal
Name	or acquisition	/operation	ownership	Principal activities

Major Subsidiaries:

TAL Holding Limited ("TAL Hong Kong")	March 11, 2008	Hong Kong	100%	Holding company

Beijing Century TAL Education Technology Co., Ltd. ("TAL Beijing")	May 8, 2008	Beijing	100%	Software sales, and consulting service

Beijing Huanqiu Zhikang Shidai Education Consulting Co., Ltd. ("Huanqiu Zhikang")	September 17, 2009	Beijing	100%	Education and management consulting service

Yidu Huida Education Technology (Beijing) Co., Ltd. ("Yidu Huida")	November 11, 2009	Beijing	100%	Software sales and consulting service

Yidu Technology Group ("Yidu Cayman")	February 2, 2012	Cayman Islands	100%	Holding company

Yidu Technology Group Limited ("Yidu Hong Kong")	April 13, 2012	Hong Kong	100%	Holding company

Beijing Xintang Sichuang Education Technology Co., Ltd. ("Beijing Xintang Sichuang")	August 27, 2012	Beijing	100%	Software and Network development, sales, and consulting service

Zhixuesi Education Consulting (Beijing) Co., Ltd. ("Zhixuesi Beijing")	October 23, 2012	Beijing	100%	Software and Network development, sales, and consulting service

YiduXuedi Network Technology (Beijing) Co., Ltd. ("Yidu Xuedi Beijing")	November 30, 2012	Beijing	100%	Software and Network development, sales, and consulting service

Pengxin TAL Industrial investment (Shanghai) Co., Ltd. ("Pengxin TAL")	June 26, 2014	Shanghai	100%	Investment management and consulting services

Tianjin Dongxuetang Education Information Consulting Co., Ltd (“Tianjin Dongxuetang”)	June 15, 2015	Tianjin	100%	Educational information consulting and educational software development

Wuxi TAL Education Consulting Co., Ltd (“Wuxi TAL”)	January 12, 2016	Wuxi	100%	Educational information consulting and educational software development

Firstleap Education (“Firstleap”)	January 22, 2016	Cayman Islands	100%	Holding company

Firstleap Education (HK) Limited (“Firstleap Hong Kong”)	January 22, 2016	Hong Kong	100%	Holding company

Beijing Lebai Information Consulting Co., Ltd (“Lebai Information”)	January 22, 2016	Beijing	100%	Education and management consulting service

Beijing Yizhen Xuesi Education Technology Co., Ltd (“Yizhen Xuesi”)	November 3, 2016	Beijing	100%	Software and Network development, sales, and consulting service

VIEs:

Beijing Xueersi Education Technology Co., Ltd. ("Xueersi Education")	December 31, 2005	Beijing	N/A*	Sales of educational materials and products

Beijing Xueersi Network Technology Co., Ltd. ("Xueersi Network")	August 23, 2007	Beijing	N/A*	Technology development and Educational consulting service

Xinxin Xiangrong Education Technology (Beijing) Co., Ltd (“Xinxin Xiangrong”)	June 23, 2015	Beijing	N/A*	Technology development and Educational consulting service

Beijing Lebai Education Consulting Co., Ltd (“Lebai Education”)	January 22, 2016	Beijing	N/A*	Educational consulting service

VIEs' major subsidiaries and schools:

Beijing Haidian District Xueersi Training School ("Beijing Haidian School")	July 3, 2006	Beijing	N/A*	After-school tutoring for primary and secondary school students

Beijing Dongcheng District Xueersi Training School ("Beijing Dongcheng School")	March 21, 2008	Beijing	N/A*	After-school tutoring for primary and secondary school students

Wuhan Jianghan District Xueersi English Training School ("Wuhan Jianghan School")	July 1, 2008	Wuhan	N/A*	Language education

Shanghai Changning District Xueersi Training School ("Shanghai Changning School")	August 1, 2008	Shanghai	N/A*	After-school tutoring for primary and secondary school students

Shanghai Minhang District Xueersi Training School ("Shanghai Minhang School")	August 1, 2008	Shanghai	N/A*	Language education

Nanjing Xueersi Education Training School ("Nanjing Xueersi School")	April 19, 2013	Nanjing	N/A*	After-school tutoring for primary and secondary school students

Tianjin Xueersi Education Information Consulting Co., Ltd. ("Tianjin Education")	August 14, 2009	Tianjin	N/A*	Educational information consulting service

Guangzhou Xueersi Education Technology Co., Ltd. ("Guangzhou Education")	August 16, 2009	Guangzhou	N/A*	Educational technology research and development

Shenzhen Xueersi Education Technology Co., Ltd. ("Shenzhen Education")	December 22, 2009	Shenzhen	N/A*	Teaching software research and development

Tianjin Hexi District Xueersi Training School (''Hexi Xueersi School'')	August 3, 2010	Tianjin	N/A*	After-school tutoring for primary and secondary school students

Hangzhou Xueersi Education Consulting Co., Ltd. (''Hangzhou Education'')	December 1, 2010	Hangzhou	N/A*	Educational information consulting and educational software development

Xi'an Xueersi Network Technology Co., Ltd. (''Xi'an Network'')	February 15, 2011	Xi'an	N/A*	Education consulting service

Chengdu Xueersi Education Consulting Co., Ltd. (''Chengdu Education'')	March 18, 2011	Chengdu	N/A*	Educational information consulting and educational software development

TaiyuanYingze District Xueersi Training School (" Taiyuan Yingze School")	February 21, 2012	Taiyuan	N/A*	After-school tutoring for primary and secondary school students

Suzhou TAL Network Technology Co., Ltd (''Suzhou TAL Network'')	February 21, 2012	Suzhou	N/A*	Education consulting service

Chongqing Shapingba District Xueersi Education Training School ("Chongqing Shapingba School")	February 24, 2012	Chongqing	N/A*	After-school tutoring for primary and secondary school students

Shenyang Xueersi Education Information Consulting Co., Ltd. ("Shenyang Education")	April 12, 2012	Shenyang	N/A*	Educational information consulting service

Zhengzhou Jinshui District Xueersi Shulihua Training Center ("Zhengzhou Jinshui Center")	June 18, 2012	Zhengzhou	N/A*	After-school tutoring for primary and secondary school students

Guangzhou Tianhe District Xueersi Training Center ("Guangzhou Tianhe Center")	July 12, 2012	Guangzhou	N/A*	After-school tutoring for primary and secondary school students

Qingdao Xueersi Education Information Consulting Co., Ltd. ("Qingdao Education")	April 1, 2014	Qingdao	N/A*	Educational information consulting and educational software development

Chongqing Nan'an Xueersi Training School ("Chongqing Nan’an School")	April 11, 2014	Chongqing	N/A*	After-school tutoring for primary and secondary school students

Changsha TAL Education Technology Co., Ltd. ("Changsha Education")	August 1, 2014	Changsha	N/A*	Educational information consulting and educational software development

Jinan Xueersi Education Training School ("Jinan Xueersi School")	September 2, 2014	Jinan	N/A*	After-school tutoring for primary and secondary school students

Shijiazhuang Qiaoxi District Xueersi Culture Training School ("Shijiazhuang Qiaoxi School")	December 18, 2014	Shijiazhuang	N/A*	After-school tutoring for primary and secondary school students

Xi'an Beilin District Xueersi Education Training Center (“Xi'an Beilin”)	April 2, 2015	Xi'an	N/A*	After-school tutoring for primary and secondary school students

Hefei Lebai Education Consulting Co., Ltd (“Hefei Lebai”)	January 22, 2016	Hefei	N/A*	Educational information consulting service

Shenyang Firstleap Education Training School (“Shenyang Firstleap”)	January 22, 2016	Shenyang	N/A*	Tutoring for children English

Beijing Yinghe Youshi Technology Co., Ltd (“Yinghe Youshi”)	February 1, 2016	Beijing	N/A*	Educational information consulting service

Beijing Shunshun Bida Information Consulting Co., Ltd. (“Shunshun Bida”)	July 31, 2016	Beijing	N/A*	Study abroad intermediary service

Shanghai Yaya Information Technology Co., Ltd (“Shanghai Yaya”)	August 26, 2016	Shanghai	N/A*	Technology development and consulting service

These entities are controlled by the Company pursuant to the contractual arrangements disclosed below.

The VIE arrangements

Due to PRC legal restrictions on foreign ownership and investment in the education business in China, aside from the Group's personalized premium tutoring services in Beijing conducted by the Company’s wholly owned PRC subsidiaries, Huanqiu Zhikang and Zhixuesi Beijing, the Group provides and plans to provide most of its services in the PRC through its VIEs including Xueersi Education, Xueersi Network, Xinxin Xiangrong, Lebai Education and their subsidiaries and schools.

To provide the Company the power to control and the ability to receive the expected residual returns of the VIEs and their subsidiaries and schools, the Company's wholly owned subsidiary, TAL Beijing, entered into a series of contractual arrangements with Xueersi Education, Xueersi Network and their respective shareholders on February 12, 2009 and August 12, 2009, including exclusive business service agreements, which were superseded by the Exclusive Business Cooperation Agreement entered into on June 25, 2010. TAL Beijing entered into a series of contractual arrangements with Xinxin Xiangrong on August 4, 2015. Besides, in connection with the Company's acquisition of Firstleap during fiscal year 2016, Lebai Information, a wholly owned PRC subsidiary of Firstleap, entered into a series of contractual arrangements on October 26, 2015 with Lebai Education and its sole shareholder, Xueersi Education, which is a VIE of the Group.

The VIEs and their subsidiaries and schools hold various licenses upon which the Group’s business depends. A substantial majority of the Group’s employees who provide the Group’s services are hired by the VIEs and their subsidiaries and schools, and the VIEs and their subsidiaries and schools lease a substantial majority of the properties upon which the Group’s services are delivered. The net revenue from the VIEs and their subsidiaries and schools accounted for 93.8% of the Group’s total net revenue for fiscal year ended February 28, 2017.

Through the below contractual arrangements, TAL Beijing and Lebai Information have (1) the power to direct the activities of the VIEs and their subsidiaries and schools that most significantly affect their economic performance and (2) the right to receive substantially all the benefits from the VIEs and their subsidiaries and schools. They are therefore considered the primary beneficiaries of the VIEs and their subsidiaries and schools, and accordingly, the results of operations, assets and liabilities of the VIEs and their subsidiaries and schools are consolidated in the Group's financial statements.

Series of exclusive technology support and service agreements: Pursuant to Exclusive Business Cooperation Agreement entered into in June 2010, by and among TAL Beijing, Xueersi Education, Xueersi Network, and the shareholders of Xueersi Education and Xueersi Network, TAL Beijing or its designated affiliates have the exclusive right to provide each of Xueersi Education and Xueersi Network and their subsidiaries and schools comprehensive intellectual property licensing and various technical and business support services. Pursuant to the Exclusive Business Service Agreement entered into by and among TAL Beijing, Xinxin Xiangrong and its shareholders on August 4, 2015, TAL Beijing and its designated affiliates have the exclusive right to provide Xinxin Xiangrong and its subsidiaries and schools (if any) comprehensive intellectual property licensing and various technical and business support services. The agreements are effective within the operation term of TAL Beijing, its subsidiaries and schools according to PRC Law, unless earlier terminated by mutual agreement of all parties.

Lebai Information, Lebai Education and its sole shareholder, subsidiaries and schools have entered into an Exclusive Business Service Agreement on October 26, 2015, the terms of which are substantially the same as the agreement of Xinxin Xiangrong summarized above. The term of such agreement is 10 years and will be renewed for another 10 years at Lebai Information’s discretion.

The services under each of these agreements include, but are not limited to, employee training, technology development, transfer and consulting services, public relation services, market survey, research and consulting services, market development and planning services, human resource and internal information management, network development, upgrade and ordinary maintenance services, and software and trademark licensing and other additional services as the parties may mutually agree from time to time. TAL Beijing, Lebai Information or their designated affiliates, owns the exclusive intellectual property rights developed in the performance of these agreements. As consideration for these services, TAL Beijing, Lebai Information or their designated affiliates are entitled to charge the VIEs and VIEs' subsidiaries and schools service fees annually or regularly, and adjust the service fee rates from time to time at their discretion.

Call option agreement: Pursuant to the call option agreement entered into in February 2009, by and among TAL Beijing, Xueersi Education, Xueersi Network and their respective shareholders, the respective shareholders of Xueersi Education and Xueersi Network unconditionally and irrevocably granted TAL Beijing or its designated party an exclusive option to purchase from Xueersi Education and Xueersi Network' shareholders, to the extent permitted under PRC law, part of or all the equity interests in Xueersi Education and Xueersi Network, as the case may be, for the minimum amount of consideration permitted by the applicable law without any other conditions.

TAL Beijing, Xinxin Xiangrong and the shareholders of Xinxin Xiangrong have entered into a call option agreement on August 4, 2015. Lebai Information, Lebai Education and the sole shareholder of Lebai Education have entered into a call option agreement on October 26, 2015, the terms of which are substantially the same as the call option agreement summarized above.

Under each of these agreements, TAL Beijing or Lebai Information has sole discretion to decide when to exercise the option, and whether to exercise the option in part or in full. Unless earlier terminated by mutual agreement of all parties, these agreements shall remain effective until TAL Beijing and Lebai Information exercise their purchase right to purchase all the VIEs' equity interests according to these agreements.

Equity pledge agreement: Pursuant to the equity pledge agreements, dated February 2009, by and among TAL Beijing, Xueersi Education, Xueersi Network and the respective shareholders of Xueersi Education and Xueersi Network, and supplemental agreements, dated June 2010, by and among TAL Beijing, Xueersi Education, Xueersi Network and their respective shareholders, the shareholders of Xueersi Education and Xueersi Network unconditionally and irrevocably pledged all of their equity interests, including the right to receive declared dividends and the voting rights, in the Xueersi Education and Xueersi Network to TAL Beijing to guarantee Xueersi Education and Xueersi Network's performance of their obligations under the exclusive technology support and service agreements. The shareholders of Xueersi Education and Xueersi Network agree that, without prior written consent of TAL Beijing, they will not transfer or dispose the pledged equity interests or create or allow any encumbrance on the pledged equity interests that would prejudice TAL Beijing's interest.

TAL Beijing, Xinxin Xiangrong and the shareholders of Xinxin Xiangrong have entered into an equity pledge agreement on August 4, 2015. Lebai Information, Lebai Education and the sole shareholder of Lebai Education have entered into an equity pledge agreement on October 26, 2015, the terms of which are substantially the same as the agreements summarized above. These agreements are effective on the date of execution and terminate when all the secured rights under the relevant agreements, as the case may be, are completely fulfilled or terminated in accordance thereof.

Letter of Undertaking: All of the shareholders of Xueersi Education and Xueersi Network have executed a letter of undertaking to covenant with and undertake to TAL Beijing that, if, as the respective shareholders of Xueersi Education and Xueersi Network, such shareholders receive any dividends, interests, other distributions or remnant assets upon liquidation from Xueersi Education and Xueersi Network, such shareholders shall, to the extent permitted by applicable laws, regulations and legal procedures, remit all such income after payment of any applicable tax and other expenses required by laws and regulations to TAL Beijing without any compensation therefore. All the shareholders of Xinxin Xiangrong have made similar undertakings in the option agreement dated August 4, 2015, described above. The sole shareholder of Lebai Education has made similar undertakings in the power of attorney, dated October 26, 2015, described below.

Power of attorney: The shareholders of the VIEs have executed an irrevocable power of attorney appointing TAL Beijing or Lebai Information, as applicable, or any person designated by TAL Beijing or Lebai Information as their attorney-in-fact to vote on their behalf on all matters of the VIEs requiring shareholder approval under PRC laws and regulations and the articles of association of each of the VIEs in August 2009, August 2015 and October 2015. These agreements remain effective during the entire period during which they are shareholders of the VIEs.

The articles of associations of each of the VIEs state that the major rights of the shareholders in shareholders' meeting include the power to approve the operating strategy and investment plan, elect the members of board of directors and approve their compensation and review and approve annual budget and earning distribution plan. Therefore, through the irrevocable power of attorney arrangement TAL Beijing or Lebai Information has the ability to exercise effective control over each of the VIEs respectively through shareholder votes and, through such votes, to also control the composition of the board of directors. As a result of these contractual rights, the Company has the power to direct the activities of each of the VIEs that most significantly impact their economic performance.

Spousal consent letter: The spouse of each shareholder of the VIEs has entered into a spousal consent letter to acknowledge that she is aware of, and consents to, the execution by her spouse of the call option agreement described above. Each spouse further agrees that she will not take any actions or raise any claims to interfere with the performance by her spouse of the obligations under the above mentioned agreements.

Deed of undertaking: On June 24, 2013 and July 29, 2013, the Company and Mr. Bangxin Zhang executed a deed of undertaking dated June 24, 2013 and a side letter dated July 29, 2013, respectively (collectively, the “Deed”). Pursuant to the Deed, Mr. Zhang has irrevocably covenanted and undertaken to the Company that:

as long as Mr. Bangxin Zhang owns shares in the Company, whether legally or beneficially, and directly or indirectly (including shares held through Mr. Bangxin Zhang’s personal holding company Bright Unison Limited or any other company, trust, nominee or agent, if any), representing more than 50% of the aggregate voting power of the then total issued and outstanding shares of the Company;

Mr. Bangxin Zhang will not, directly or indirectly, (i) requisition or call any meeting of shareholders for the purpose of removing or replacing any of existing directors or appointing any new director, or (ii) propose any resolution at any of shareholders meetings to remove or replace any of existing directors or appoint any new director; and should any meeting of shareholders be called by the board of directors or requisitioned or called by shareholders for the purpose of removing or replacing any of the directors or appointing any new director, or if any resolution is proposed at any of shareholder meetings to remove or replace any of the directors or appoint any new director, the maximum number of votes which Mr. Bangxin Zhang will be permitted to exercise shall be equal to the total aggregate number of votes of the then total issued and outstanding shares of the Company held by all members of the Company, other than shares which are owned, whether legally or beneficially, and directly or indirectly by Mr. Bangxin Zhang, less one vote; and

Mr. Bangxin Zhang will not cast any votes he has as a director or shareholder (if applicable) on any resolutions or matters concerning enforcing, amending or otherwise relating to the Deed being considered or voted upon by board of directors or shareholders, as the case may be.

In the opinion of Maples and Calder (Hong Kong) LLP, the Company's Cayman Islands legal counsel, the deed of undertaking constitutes the legal, valid and binding obligations of Mr. Bangxin Zhang, which cannot be unilaterally revoked by Mr. Bangxin Zhang, and is enforceable in accordance with its terms under existing Cayman Islands laws.

Risks in relation to the VIE structure

The Company believes that TAL Beijing and Lebai Information's contractual arrangements with the VIEs and their respective subsidiaries, schools and shareholders are in compliance with PRC law and are legally enforceable. However, uncertainties in the PRC legal system could limit the Company's ability to enforce these contractual arrangements. If the legal structure and contractual arrangements were found to be in violation of any existing PRC laws and regulations, the Group would be subject to fines or potential actions by the relevant PRC regulatory authorities with broad discretions, which could include:

revoke the Group's business and operating licenses;

require the Group to discontinue or restrict its operations;

limit the Group's business expansion in China by way of entering into contractual arrangements;

restrict the Group's right to collect revenues or impose fines;

block the Group's websites;

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

impose additional conditions or requirements with which the Group may not be able to comply; or

take other regulatory or enforcement actions against the Group that could be harmful to its business.

The imposition of any of these penalties could result in a material adverse effect on the Company's ability to conduct the Group's 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, and the VIEs' subsidiaries and schools, or the right to receive their economic benefits, the Company would no longer be able to consolidate the VIEs, and the VIEs' subsidiaries and schools. The Company does not believe that any penalties imposed or actions taken by the PRC government would result in the liquidation or dissolution of the Company, TAL Beijing, Lebai Information, or the VIEs and their respective subsidiaries and schools.

The four legal owners of Xueersi Education and Xueersi Network are Mr. Bangxin Zhang, Mr. Yachao Liu, Mr. Yunfeng Bai, and Mr. Yundong Cao, and the three legal owners of Xinxin Xiangrong are Mr. Zhang, Mr. Liu and Mr. Bai and the sole legal owner of Lebai Education is Xueersi Education. Mr. Zhang, Mr. Liu and Mr. Bai are shareholders and directors or officers of TAL Education Group. Mr. Cao is a beneficial owner of TAL Education Group. Xueersi Education is a VIE of the Group. The interests of Mr. Zhang, Mr. Liu, Mr. Bai and Mr. Cao as beneficial owners of Xueersi Education, Xueersi Network and Xinxin Xiangrong may differ from the interests of the Group as a whole, since these parties’ respective equity interests in Xueersi Education, Xueersi Network and Xinxin Xiangrong may conflict with their respective equity interests in the Group. When conflicts of interest arise, it is possible that any or all of these individuals may not act in the best interests of the Group, and such conflicts may not be resolved in the Group’s favor. In addition, these individuals may breach, or cause Xueersi Education, Xueersi Network and Xinxin Xiangrong, their subsidiaries and schools to breach, or refuse to renew, the existing contractual arrangements the Group has with them and Xueersi Education, Xueersi Network and Xinxin Xiangrong, their subsidiaries and schools. Other than the aforementioned deed of undertaking the Group entered with Mr. Zhang, the Group currently does not have any arrangements to address potential conflicts of interest between these individuals and the Company. To a large extent, the Group relies on the legal owners of Xueersi Education, Xueersi Network and Xinxin Xiangrong to abide by the laws of the Cayman Islands and China, which provide that directors and officers owe a fiduciary duty to the Company that requires them to act in good faith and in the best interests of the Company and not to use their positions for personal gains. If the Group cannot resolve any conflict of interest or dispute between it and these individuals, the Group would have to rely on legal proceedings, which could result in disruption of its business and subject it to substantial uncertainty as to the outcome of any such legal proceedings.

The VIE arrangements

The following consolidated financial statement balances and amounts of the Company's VIEs and their subsidiaries and schools, were included in the accompanying consolidated financial statements after the elimination of intercompany balances and transactions among the Company, its subsidiaries, its VIEs and VIEs’ subsidiaries and schools in the Group.

	As of February 29,		As of February 28,
	2016		2017

Cash and cash equivalents	$	239,371,252	$	129,006,713
Term deposits		8,090,042		-
Prepaid expenses and other current assets		24,983,517		183,886,072
Total current assets		272,444,811		312,892,785
Property and equipment, net		82,652,777		120,949,643
Other non-current assets		163,504,716		392,352,040
Total assets		518,602,304		826,194,468
Deferred revenue-current		260,137,064		465,944,822
Accrued expenses and other current liabilities		80,414,871		127,137,865
Total current liabilities		340,551,935		593,082,687
Total non-current liabilities		9,510,846		27,789,961
Total liabilities	$	350,062,781	$	620,872,648

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Net revenues	$	393,401,571	$	575,928,039	$	978,290,610
Net income	$	121,489,140	$	175,088,200	$	279,491,964

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Net cash provided by operating activities	$	85,654,272	$	200,357,576	$	211,244,112
Net cash used in investing activities	$	(60,089,867)	$	(111,318,060)	$	(298,626,732)
Net cash used in financing activities	$	-	$	-	$	(16,376,965)

As of February 28, 2015, February 29, 2016 and February 28, 2017, the balance of the amount payable by the VIEs and their subsidiaries and schools to TAL Beijing, Lebai Information or their designated affiliates related to the service fees was $18.7 million, $17.9 million and $49.0 million, respectively, and was eliminated upon consolidation. There are no consolidated VIEs' assets that are collateral for the VIEs' obligations and can only be used to settle the VIEs' obligation.

The following consolidated financial statement balances and amounts of the Company and its subsidiaries, excluding the Company's VIEs and VIEs' subsidiaries and schools, were included in the accompanying consolidated financial statements after the elimination of inter-company transactions and balances among the Company, its subsidiaries, its VIEs and VIEs’ subsidiaries and schools in the Group:

	As of February 29,		As of February 28,
	2016		2017

Cash and cash equivalents	$	194,670,784	$	341,210,291
Term deposits		9,202,594		-
Prepaid expenses and other current assets		39,541,385		217,017,929
Total current assets		243,414,763		558,228,220
Property and equipment, net		31,976,906		33,357,075
Other non-current assets		267,385,060		411,126,188
Total assets		542,776,729		1,002,711,483
Deferred revenue-current		20,797,686		38,202,210
Accrued expenses and other current liabilities		21,813,806		35,855,446
Total current liabilities		42,611,492		74,057,656
Total non-current liabilities		227,967,273		453,111,316
Total liabilities	$	270,578,765	$	527,168,972

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Net revenues	$	40,567,998	$	44,020,738	$	64,809,045
Net loss	$	(54,345,119)	$	(72,332,000)	$	(167,002,120)

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Net cash provided by/ (used in) operating activities	$	61,923,715	$	(12,639,156)	$	148,313,329
Net cash used in investing activities	$	(85,695,143)	$	(104,033,927)	$	(219,638,616)
Net cash provided by financing activities	$	201,837,942	$	645,989	$	214,673,801

Relevant PRC laws and regulations restrict the VIEs from transferring a portion of their net assets, equivalent to the balance of their statutory reserve and their paid in capital, to the Company in the form of loans and advances or cash dividends. Please refer to Note 23 for disclosure of restricted net assets.

SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Feb. 28, 2017

Accounting Policies [Abstract]

Organization, Consolidation, Basis of Presentation, Business Description and 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 ("U.S. GAAP").

Basis of consolidation

The consolidated financial statements include the financial statements of the Company, its subsidiaries, which are accounted for under the voting interest model, and its VIEs, VIEs’ subsidiaries and schools consolidated under the variable interest entity consolidation model. All inter-company transactions and balances have been eliminated upon consolidation.

Consolidation of Variable Interest Entities

The Company through TAL Beijing and Lebai Information, wholly owned foreign enterprises, has executed a series of contractual agreements with its VIEs, the VIEs’ subsidiaries and schools and the VIEs’ nominee shareholders. For a description of these contractual arrangements, see “Note 1 Organization and Principal Activities—The VIE Arrangements”. These contractual agreements do not provide TAL Beijing and Lebai Information with an equity interest in legal form in the VIEs. As the Company holds no legal form of equity ownership in the VIEs, the Company applied the variable interest entity consolidation model as set forth in Accounting Standards Codification 810, Consolidation (“ASC 810”) instead of the voting interest model of consolidation.

By design, the contractual agreements provide TAL Beijing and Lebai Information with a right to receive benefits equal to substantially all of the net income of these entities, and thus under ASC 810 these agreements are considered variable interests. Subsequent to identifying any variable interests, any party holding such variable interests must determine if the entity in which the interest is held is a variable interest entity and subsequently which reporting entity is the primary beneficiary of, and should therefore consolidate, the variable interest entity. Among other reasons, an entity is considered a variable interest entity if the holders of the equity investment at risk in the entity, as a group, lack any one of the following characteristics of a controlling financial interest:

The power, through voting rights or similar rights, to direct the activities of the entity that most significantly impact the entity’s economic performance

The obligation to absorb the entity’s expected losses, or

The right to receive the entity’s expected residual returns

A reporting entity is considered to be the primary beneficiary, and thus the accounting parent, of a variable interest entity if it possesses both: (a) the power to direct the activities that most significantly impact the economic performance of the variable interest entity and (b) the obligation to absorb losses and/or the right to receive benefits from the entity that could potentially be significant to the variable interest entity.

As a result of the contractual arrangements, the nominee shareholders of the VIEs lack the characteristics of a controlling financial interest in the VIEs and therefore the VIEs are considered to be variable interest entities under ASC 810. The contractual arrangements, by design, provide TAL Beijing and Lebai Information the power to direct the activities that most significantly impact the economic performance of the VIEs and the right to receive substantially all the benefits of the VIEs, which causes TAL Beijing and Lebai Information to be the primary beneficiaries of the VIEs, and accordingly TAL Beijing and Lebai Information consolidate their operations.

Determining whether TAL Beijing and Lebai Information are the primary beneficiaries requires a careful evaluation of the facts and circumstances, including whether the contractual agreements are substantive under the applicable legal and financial reporting frameworks, i.e. PRC law and U.S. GAAP. The Company continually reviews its corporate governance arrangements to ensure that the contractual agreements are indeed substantive.

The Company has determined that the contractual agreements are in fact valid and legally enforceable. Such arrangements were entered into in order to comply with the underlying legal and/or regulatory restrictions that govern the ownership of a direct equity interest in the VIEs. In the opinion of the Company's PRC counsel, Tian Yuan Law Firm, the contracts are legally enforceable under PRC law. See “Note 1 Organization and Principal Activities—The VIE Arrangements”.

The Company has considered the existence of related party relationships, e.g. ownership of an equity interest in the Company and the VIEs, and the effect that might have on the enforceability of the contractual agreements and in turn whether they are substantive. The Company believes there are no barriers to exercise its rights under the contracts and therefore they are substantive and appropriately considered in the consolidation analysis in accordance with ASC 810. In assessing the shareholdings of certain individual parties in the Company and in the VIEs, specifically Mr. Bangxin Zhang, the Company acknowledges that from November 23, 2011, Mr. Bangxin Zhang, a majority nominee shareholder in the VIEs, also holds a majority voting interest in the Company, which resulted from conversion of Class B common shares with ten votes per share to Class A common shares with one vote per share by other shareholders. Therefore, the Company has reassessed the consolidation of its VIEs.

Although the contractual arrangements between TAL Beijing and its VIEs were designed to provide TAL Beijing with the characteristics of a controlling financial interest regardless of the respective shareholdings of Mr. Bangxin Zhang, during the period between November 23, 2011 and June 24, 2013, Mr. Bangxin Zhang’s majority voting interest in the Company, when combined with his status as a majority nominee shareholder in the VIEs, could have constrained the ability of the Company to exercise its rights under the contractual agreements. This is due to the fact that Mr. Bangxin Zhang’s majority voting interest in the Company provided him with the legal ability to control the composition of a majority of the board of directors and therefore may have provided him with the legal ability to affect whether or not the Company could exercise the rights contained in the contractual agreements. Mr. Bangxin Zhang did not exercise this power at any time during the period in which he held a majority voting interest in the Company and during such period. In fact, there was no change in the composition of the board of directors or in the day-to-day operations of the Company during the period.

On June 24, 2013 and July 29, 2013, the Company and Mr. Bangxin Zhang executed a deed of undertaking dated June 24, 2013 and a side letter dated July 29, 2013, respectively (collectively, the “Deed”). Pursuant to the terms of the Deed, as long as Mr. Bangxin Zhang owns a majority voting interest, whether legally or beneficially, and directly or indirectly, in Company, (1) Mr. Bangxin Zhang cannot requisition or call a meeting of shareholders or propose a shareholders resolution to appoint or remove a director, (2) if shareholders are asked to appoint or remove a director, the maximum number of votes which Mr. Bangxin Zhang will be permitted to exercise in connection with such shareholder approval is equal to the total aggregate number of votes of the then total issued and outstanding shares of the Company held by all members of the Company, other than shares which are owned, whether legally or beneficially, and directly or indirectly by Mr. Bangxin Zhang, less one vote and (3) if shareholders or board of directors are asked to consider or approve any matter related to the Deed, Mr. Bangxin Zhang cannot exercise his voting power.

Upon execution of the Deed, despite his ownership of and as long as he holds a majority voting interest, whether legally or beneficially, and directly or indirectly, in the Company, Mr. Bangxin Zhang will (1) not be permitted to requisition or call a meeting of shareholders or propose a shareholders resolution to appoint or remove a director, (2) in relation to any shareholder approvals to appoint or remove a director, only be permitted to exercise up to the number of votes equal to the total aggregate number of votes of the then total issued and outstanding shares of the Company held by all members of the Company, other than shares which are owned, whether legally or beneficially, and directly or indirectly by Mr. Bangxin Zhang, less one vote and (3) in relation to shareholders’ or board of directors’ consideration or approval of any matter related to the Deed, Mr. Bangxin Zhang cannot exercise his voting power. The terms of the Deed prevents Mr. Bangxin Zhang from controlling the rights of the Company as it relates to the contractual agreements, and accordingly, the Company retains a controlling financial interest in the VIEs and would consolidate them as the VIEs’ primary beneficiary.

Please see Note 1 for the presentation of abbreviated financial information of the VIEs and the Group without the VIEs, after elimination of intercompany balances and transactions.

Use of estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect reported amounts of assets, liabilities, revenue, costs, and expenses, and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Significant accounting estimates reflected in the Group's consolidated financial statements include purchase price allocation relating to business acquisitions, the forfeiture rate for share-based compensation, valuation allowance for deferred tax assets, the useful lives of property and equipment and intangible assets, impairment of intangible assets, long-lived assets, goodwill and long term investments, fair value assessment of long-term investments and consolidation of variable interest entities.

Cash and cash equivalents

Cash and cash equivalents consist of cash on hand, demand deposits and highly liquid investments, which are unrestricted as to withdrawal or use, or have remaining maturities of three months or less when purchased.

Term deposits

Term deposits consist of deposits placed with financial institutions with original maturities of greater than three months and less than one year. If the term deposits are withdrawn before maturity date, the Group will be subject to a significant penalty for early redemption.

Restricted cash

The Group's restricted cash is related to deposits required by PRC government authorities for establishing new schools and subsidiaries and interest deposits in connection with the term and revolving facilities agreement disclosed in Note 13.

Short-term investments

Short-term investments include wealth management products, which are mainly deposits with variable interest rates placed with financial institutions and are restricted as to withdrawal and use. The Group classifies the wealth management products as “held-to-maturity” securities. The original maturities of the short-term investments are greater than three months, but less than twelve months.

For investment products indexed to an underlying stock or stock market, the Group elects the fair value method to record them at fair value in accordance with ASC 825 Financial Instruments. Changes in the fair value are reflected in the consolidated statements of operations.

Property and equipment, net

Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are calculated on a straight-line basis over the following estimated useful lives:

Building		35-40 years
Computer, network equipment and software		3 years
Vehicles		4-5 years
Office equipment and furniture		3-5 years
Leasehold improvement		Shorter of the lease term or estimated useful lives

Business combinations

Business combinations are recorded using the acquisition method of accounting. The assets acquired, the liabilities assumed, and any noncontrolling interests of the acquiree at the acquisition date, if any, are measured at their fair values as of the acquisition date. Goodwill is recognized and measured as the excess of the total consideration transferred plus the fair value of any noncontrolling interest of the acquiree and fair value of previously held equity interest in the acquiree, if any, at the acquisition date over the fair values of the identifiable net assets acquired. Common forms of the consideration made in acquisitions include cash and common equity instruments. Consideration transferred in a business acquisition is measured at the fair value as of the date of acquisition.

Where the consideration in an acquisition includes contingent consideration the payment of which depends on the achievement of certain specified conditions post-acquisition, the contingent consideration is recognized and measured at its fair value at the acquisition date and if recorded as a liability it is subsequently carried at fair value with changes in fair value reflected in earnings.

In a business combination achieved in stages, the Group remeasures the previously held equity interest in the acquiree immediately before obtaining control at its acquisition-date fair value and the remeasurement gain or loss, if any, is recognized in the consolidated statements of operations.

Business combinations occurred during the year ended February 28, 2017 are disclosed in Note 3.

Acquired intangible assets, net

Acquired intangible assets other than goodwill consist of trade name, domain names, partnership agreement, student base, non-compete agreements, copy rights, education licenses, customer relationship, concession, user base and technology, and are carried at cost, less accumulated amortization and impairment. Amortization of finite-lived intangible assets is computed using the straight-line method over the estimated useful lives. The amortization periods by major intangible asset classes are as follows:

Trade name and domain names	3.0-10.4 years
Copyrights	3.0-5.0 years
Student and user base	1.3-7.0 years
Technology	5.0 years
Partnership agreements	2.6-3.5 years
Non-compete agreements	2.0-3.0 years
Education licenses	1.7-5.0 years
Customer relationship	3.0-5.0 years
Concession	3.0-5.0 years
School cooperation agreements	5.0-6.4 years
Teaching materials	10.0 years

Impairment of long-lived assets

The Group reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Group measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Group would recognize an impairment loss based on the fair value of the assets.

Goodwill

The excess of the purchase price over the fair value of net assets acquired is recorded on the consolidated balance sheets as goodwill. Goodwill is not amortized, but tested for impairment annually or more frequently if event and circumstances indicate that it might be impaired.

ASC 350-20 permits the Group to first assess qualitative factors to determine whether it is "more likely than not" that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. Absent from any impairment indicators, the Group performs its annual impairment test on the last day of each fiscal year.

The Group does not choose to perform the assessment of qualitative factors for goodwill impairment and performs its annual impairment test using a two-step approach. The first step compares the fair value of a reporting unit to its carrying amount, including goodwill. If the fair value of the reporting unit is greater than its carrying amount, goodwill is not considered impaired and the second step is not required. If the fair value of the reporting unit is less than its carrying amount, the second step of the impairment test measures the amount of the impairment loss, if any, by comparing the implied fair value of goodwill to its carrying amount. If the carrying amount of goodwill exceeds its implied fair value, an impairment loss is recognized equal to that excess. The implied fair value of goodwill is calculated in the same manner that goodwill is calculated in a business combination, whereby the fair value of the reporting unit is allocated to all of the assets and liabilities of that unit, with the excess purchase price over the amounts assigned to assets and liabilities representing the implied fair value of goodwill.

The Group recognized no impairment loss on goodwill for any of the periods presented.

Long-term investments

The Group’s long-term investments consist of cost method investments, equity method investments, available-for-sale investments and fair value option investments.

Cost method investments

For investee companies over which the Group neither has significant influence nor control through investment in common shares or in-substance common shares and which do not have readily determinable fair value, the Group accounts for the investments in cost method, under which the Group carries the investments at cost and recognize as income for any dividend received from distribution of the investee’s earnings.

The Group reviews its cost method investments for impairment whenever an event or circumstance indicates that an other-than-temporary impairment has occurred. The Group considers available quantitative and qualitative evidence in evaluating potential impairment of its cost method investments. An impairment charge is recorded if the cost of an investment exceeds its fair value and such excess is determined to be other-than temporary.

Equity method investments

Investee companies over which the Group has the ability to exercise significant influence, but does not have a controlling interest through investment in common shares or in-substance common shares, are accounted for using the equity method. Significant influence is generally considered to exist when the Group has an ownership interest in the voting stock of the investee between 20% and 50%, and other factors, such as representation on the investee’s board of directors, voting rights and the impact of commercial arrangements, are also considered in determining whether the equity method of accounting is appropriate. For certain investments in limited partnerships, where the Group holds less than a 20% equity or voting interest, the Group may also have significant influence.

Under the equity method, the Group initially records its investment at cost and subsequently recognizes the Group’s proportionate share of each equity investee’s net income or loss after the date of investment into earnings and accordingly adjusts the carrying amount of the investment. If financial statements of an investee cannot be made available within a reasonable period of time, the Group records its share of the net income or loss of an investee on a one quarter lag basis in accordance with ASC 323-10-35-6.

The Group reviews its equity method investments for impairment whenever an event or circumstance indicates that an other-than-temporary impairment has occurred. The Group considers available quantitative and qualitative evidence in evaluating potential impairment of its equity method investments. An impairment charge is recorded when the carrying amount of the investment exceeds its fair value and this condition is determined to be other-than-temporary.

Available-for-sale investments

For investments in investees' preferred shares which are determined to be debt securities, the Group accounts for them as available-for-sale investments when they are not classified as either trading or held-to-maturity investments. Available-for-sale investments are reported at fair value, with unrealized gains and losses recorded in accumulated other comprehensive income as a component of shareholders’ equity.

Realized gains and losses and provision for decline in value judged to be other than temporary, if any, are recognized in the consolidated statements of operations.

Fair value option investments

The Group elected the fair value option to account for certain investments whereby the change in fair value is recognized in the consolidated statements of operations.

Fair value

Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Group considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.

Authoritative literature provides a fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value measurement as follows:

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the assets or liabilities such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

Fair value of financial instruments is discussed in Note 14.

Revenue recognition

The Group recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred, the sales price is fixed or determinable, and collectability is reasonably assured. Revenue is reported net of business tax, value added tax ("VAT") and related surcharge.

The primary sources of the Group's revenues are as follows:

(a)

Educational programs and services

The educational programs and services primarily consist of after-school group tutoring (including Xueersi Peiyou small class, Mobby courses and Firstleap) and after-school one-on-one tutoring. Tuition revenue is generally collected in advance and is initially recorded as deferred revenue. Tuition revenue is recognized proportionately as the tutoring sessions are delivered. The revenue for educational programs and services for the years ended February 28, 2015, February 29, 2016 and February 28, 2017 are $415,002,434, $585,046,737 and $950,417,433, respectively.

Generally, for Xueersi Peiyou small class courses consisting of more than seven classes per course, the Group offers refunds for any remaining classes to students who decide to withdraw from a course, provided the course is less than two-thirds completed at the time of withdrawal. The refund is equal to and limited to the amount related to the undelivered classes. After two-thirds of a Xueersi Peiyou small class course is delivered, no refund will be provided. For Xueersi Peiyou small class courses with less than seven classes, no refund will be provided after the commencement of the courses. In a few cities, the Group offers proportional refunds for all undelivered classes regardless of the length of the courses. For most Mobby courses, the Group offers refunds of 60% of courses fees received to students who withdraw from a course, provided the course is less than one-third completed at the time of withdrawal. After one-third of the course is completed, no refund will be provided. Some of Mobby courses provide proportional refunds for all undelivered classes no matter when a refund is requested. For Firstleap, the Group offers refunds of 50% of courses fees received to students who withdraw from a course, provided the course is less than one-third completed at the time of withdrawal. After one-third of the course is completed but less than half of the courses completed at the time of withdrawal, one-third of the courses fees could be refunded. After half of the course is completed, no refund will be provided. For personalized premium services, a student can withdraw at any time and receive a refund equal to and limited to the amount related to the undelivered classes. The refund is recorded as a reduction of the related deferred revenue and has no impact on recognized revenue. Historically, the Group has not experienced material refunds on recognized revenue, and as such, no accrual for estimated refunds is deemed necessary.

The Group distributes coupons to attract both existing and prospective students to enroll in its courses. The coupon has fixed dollar amounts and can only be used against future courses. The coupon is accounted for as a reduction of revenue when the relevant revenue is recognized in the consolidated statements of operations.

The Group has a sales incentive plan effective from September 1, 2013 for after-school one-on-one tutoring services. Under the sales incentive plan, students can get certain number of free classes in the future based on the amounts of tuition fees they deposit and consume. The sales incentive plan was terminated on July 1, 2016. The tuition fees deposited by students through that date can still be applied to the sales incentive plan until completely consumed. Revenue is recognized proportionately as the tutoring sessions are delivered by applying the related discount rates based on the deposited amounts. If there are any changes in the discount rates due to additional tuition fee payment or tuition fee refund, changes in revenue are recognized using a cumulative catch-up method.

(b)

Online education services through www.xueersi.com

The online education services provided by the Group through www.xueersi.com to its students include live class and pre-recorded course content and the revenue for the years ended February 28, 2015, February 29, 2016 and February 28, 2017 are $15,489,758, $24,710,561 and $48,878,453, respectively.

Students enroll for online courses through www.xueersi.com by the use of prepaid study cards or payment to the Group's on-line accounts. The proceeds collected are initially recorded as deferred revenue. For live class courses, revenues are recognized proportionately as the tutoring sessions are delivered. For pre-recorded course content, revenues are recognized on a straight line basis over the subscription period from the date in which the students activate the courses to the date in which the subscribed courses end. Refunds are provided to the students who decide to withdraw from the subscribed courses within the course offer period and a proportional refund is based on the percentage of untaken courses to the total courses offered. Historically, the Group has not experienced material refunds on the recognized revenue, and as such, no accrual for estimated refunds is deemed necessary.

(c)

Others

Other revenues are primarily derived from 1) advertising services provided on the Group's online platforms; 2) educational materials sales; and 3) consulting service and test preparation courses related to overseas studying. Revenue is recognized after a contract is signed, the price is fixed or determinable, services or products are delivered and collection is reasonably assured. Other revenues for the years ended February 28, 2015, February 29, 2016 and February 28, 2017 are $3,477,377, $10,191,479 and $43,803,769, respectively.

Share-based compensation

Share-based payment transactions with employees are measured based on the grant date fair value of the equity instrument issued and recognized as compensation expense net of a forfeiture rate on a straight-line basis, over the requisite service period, with a corresponding impact reflected in additional paid-in capital.

The estimate of forfeiture rate will be adjusted over the requisite service period to the extent that actual forfeiture rate differs, or is expected to differ, from such estimates. Changes in estimated forfeiture rate will be recognized through a cumulative catch-up adjustment in the period of change.

Value added tax

Pursuant to the PRC tax laws, in case of any product sales, generally the VAT rate is 3% of the gross sales for small scale VAT payer and 17% of the gross sales for general VAT payer. TAL Beijing and Xueersi Education are deemed as general VAT payer since January 2010 and August 2010 respectively for the sales of guidance materials and the intercompany sales of self-developed software. For general VAT payer, VAT on sales is calculated at 17% on revenue from product sales and paid after deducting input VAT on purchases. The net VAT balance between input VAT and output VAT is reflected in the accounts under other taxes payable.

The Group's online education services and inter-company technical services are subject to VAT at the rate of 6% of revenue for general VAT payer and hence Beijing Xintang Sichuang, TAL Beijing, Xueersi Education and Yidu Huida are deemed as general VAT payer at the rate of 6% since September 2012. Zhixuesi Beijing was deemed as general VAT payer at the rate of 6% since August 2013 and elects a simple VAT collection method since November 2016. Xinxin Xiangrong and Pengxin TAL are deemed general VAT payers at the rate of 6% since June 2015 and May 2016, respectively.

Xueersi Education enjoys VAT exemption for book sales from February 2014 to December 2017.

Since May 2016, in accordance with Cai Shui [2016] No. 68, non-academic education service providers who are general VAT payer could elect a simple VAT collection method and apply for a 3% VAT rate. The Group’s schools which were previously subject to business tax are now subject to a VAT rate of 3%.

Operating leases

Leases where substantially all the rewards and risks of the ownership of the assets remain with the leasing companies are accounted for as operating leases. Payments made for the operating leases are charged to the consolidated statements of operations on a straight-line basis over the shorter of the lease term or estimated useful life, and have been included in the consolidated statements of operations.

Advertising costs

The Group expenses advertising costs as incurred. Total advertising costs incurred were $3,276,393, $2,637,778 and $5,331,088 for the years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively, and have been included in selling and marketing expenses in the consolidated statements of operations.

Government subsidies

The Group reports government subsidies as other income when received from local government authority with no limitation on the use of the subsidies. The Group receives government subsidies related to government sponsored projects and records such government subsidies as a liability when it is received and records it as other income when there is no further performance obligation.

Government subsidies received totaled $440,210, $3,301,463 and $3,107,229 for the years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively. The Group recorded $464,327, $3,327,169 and $3,113,877 government subsidies as other income for the years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.

Foreign currency translation

The functional and reporting currency of the Company is the United States dollar. The functional currency of the Company's PRC subsidiaries, VIEs and VIEs' subsidiaries and schools in the PRC is Renminbi ("RMB").

Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the year are converted into the functional currencies at the applicable rates of exchange prevailing at the transaction dates. Transaction gains and losses are recognized in the consolidated statements of operations. For the years ended February 28, 2015, February 29, 2016 and February 28, 2017, the Group recorded exchange loss of $1,691,122, $5,186,540 and $1,288,132 respectively in other income/expense in the consolidated statements of operations.

For translating the results of the PRC subsidiaries into the functional currency of the Company, assets and liabilities are translated from each subsidiary's functional currency to the reporting currency at the exchange rate on the balance sheet date. Equity amounts are translated at historical exchange rates, and revenues, expenses, gains and losses are translated using the average rate for the period. Translation adjustments are reported as cumulative translation adjustments and are shown as a separate component of other comprehensive income in the consolidated statements of changes in equity and comprehensive income.

Foreign currency risk

RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People's Bank of China, controls the conversion of RMB into other currencies. The value of the RMB is subject to changes in central government policies and to international economic and political developments affecting supply and demand in the China Foreign Exchange Trading System market. Cash and cash equivalents, term deposits and restricted cash of the Group included aggregate amounts of $372,001,401 and $316,351,713 as of February 29, 2016 and February 28, 2017, respectively, which were denominated in RMB.

Income taxes

Deferred income taxes are recognized for temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, net of operating loss carry forwards and credits, by applying enacted statutory tax rates applicable to future years. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws and regulations applicable to the Group as enacted by the relevant tax authorities.

Comprehensive income

Comprehensive income includes net income, unrealized gain or loss on available-for-sale investments, and foreign currency translation adjustments. Comprehensive income is reported in the consolidated statements of comprehensive income.

Concentration of credit risk

Financial instruments that potentially expose the Group to significant concentration of credit risk consist primarily of cash and cash equivalents, term deposits and restricted cash. The Group places its cash and cash equivalents, term deposits and restricted cash in financial institutions with high credit ratings.

Financial instruments

The Group's financial instruments consist primarily of cash and cash equivalents, term deposits, restricted cash, short-term investments, amounts due from related parties and amounts due to related parties, accounts payable, income tax payable, long-term debt and bond payable. The carrying amount of long-term debt approximates fair value as its interest rates are at the same level of current market yield for comparable debts. The carrying amounts of other financial instruments, except for bond payable, approximate their fair values because of their generally short maturities. The bond payable is recorded at amortized cost.

Net income per share

Basic net income per share is computed by dividing net income attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the year. Diluted net income per share reflects the potential dilution that could occur if securities or other contracts to issue common shares were exercised into common shares. Common share equivalents are excluded from the computation of the diluted net income per share in years when their effect would be anti-dilutive. The Group has share options, non-vested shares and bond payable which could potentially dilute basic earnings per share in the future. To calculate the number of shares for diluted net income per share, the effect of the share options and non-vested shares is computed using the treasury stock method. The dilutive effect of the bond payable is computed using as-if converted method.

Recent accounting pronouncements adopted

In June 2014, the Financial Accounting Standards Board ("FASB") issued a new pronouncement which requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718, Compensation – Stock Compensation, as it relates to awards with performance conditions that affect vesting to account for such awards. The performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved.

The amendments in this Accounting Standards Update ("ASU") are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted.

Entities may apply the amendments in this ASU either: (a) prospectively to all awards granted or modified after the effective date; or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this ASU as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. In addition, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. The Group adopted this ASU on March 1, 2016 and determined it has no impact in the current year.

In February 2015, the FASB issued the ASU 2015-02, “Amendments to the Consolidation Analysis”. The objective of issuing the amendments is to change the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. The amendments are an improvement to current U.S. GAAP because they simplify the Codification and reduce the number of consolidation models through the elimination of the indefinite deferral of Statement 167 and because they place more emphasis on risk of loss when determining a controlling financial interest. The amendments are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. A reporting entity may apply the amendments in this Update using a modified retrospective approach by recording a cumulative-effect adjustment to equity as of the beginning of the fiscal year of adoption. A reporting entity also may apply the amendments retrospectively. The Group adopted this ASU on March 1, 2016 and determined it has no impact in the current year.

In May 2015, the FASB issued a pronouncement which provides amendments on the disclosure for fair value measured investments in certain entities that calculate net asset value per share (or its equivalent). The amendments remove the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient. The amendments also remove the requirement to make certain disclosures for all investments that are eligible to be measured at fair value using the net asset value per share practical expedient. Rather, those disclosures are limited to investments for which the entity has elected to measure the fair value using that practical expedient. The amendments apply to reporting entities that elect to measure the fair value of an investment within the scope of paragraphs 820-10-15-4 through 15-5 using the net asset value per share (or its equivalent) practical expedient in paragraph 820-10-35-59.

The amendments are effective for public business entities for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. For all other entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. A reporting entity should apply the amendments retrospectively to all periods presented. The retrospective approach requires that an investment for which fair value is measured using the net asset value per share practical expedient be removed from the fair value hierarchy in all periods presented in an entity’s financial statements. Earlier application is permitted. The Group adopted this ASU on March 1, 2016 and determined it has no impact in the current year.

In September 2015, the FASB issued a new pronouncement ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. To simplify the accounting for adjustments made to provisional amounts recognized in a business combination, the amendments eliminate the requirement to retrospectively account for those adjustments. Under this ASU, an acquirer must recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. The ASU also requires acquirers to present separately on the face of the income statement, or disclose in the notes, the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. For public business entities, the ASU is effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. The ASU must be applied prospectively to adjustments to provisional amounts that occur after the effective date. Early adoption is permitted for financial statements that have not been issued. The Group adopted this ASU on March 1, 2016 and the effects of the pronouncement have been reflected in the consolidated financial statements.

In November 2015, the FASB issued a new pronouncement ASU 2015-17 which changes how deferred taxes are classified on organizations’ balance sheets. The ASU eliminates the current requirement for organizations to present deferred tax liabilities and assets as current and noncurrent in a classified balance sheet. Instead, organizations will be required to classify all deferred tax assets and liabilities as noncurrent.

The amendments apply to all organizations that present a classified balance sheet. For public companies, the amendments are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Earlier application is permitted for all entities as of the beginning of an interim or annual reporting period. This ASU may be applied prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The Group elected to early adopt this new guidance on a prospective basis and have applied the changes to all deferred tax liabilities and assets and to the consolidated balance sheet as of February 28, 2017. The Group did not retrospectively apply the changes to prior periods.

Recent accounting pronouncements not yet adopted

In May 2014, the Financial Accounting Standards Board (“FASB”) issued a new pronouncement which affects any entity using U.S. GAAP that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This ASU will supersede the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance. This ASU also supersedes some cost guidance included in Subtopic 605-35, Revenue Recognition—Construction-Type and Production-Type Contracts. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (e.g., assets within the scope of Topic 360, Property, Plant, and Equipment, and intangible assets within the scope of Topic 350, Intangibles—Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in this ASU.

The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps:

Step 1: Identify the contract(s) with a customer.

Step 2: Identify the performance obligations in the contract.

Step 3: Determine the transaction price.

Step 4: Allocate the transaction price to the performance obligations in the contract.

Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.

For a public entity, the amendments in this ASU are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted.

An entity should apply the amendments in this ASU using one of the following two methods:

Retrospectively to each prior reporting period presented and the entity may elect any of the following practical expedients:

⋅

For completed contracts, an entity need not restate contracts that begin and end within the same annual reporting period.

⋅

For completed contracts that have variable consideration, an entity may use the transaction price at the date the contract was completed rather than estimating variable consideration amounts in the comparative reporting periods.

⋅

For all reporting periods presented before the date of initial application, an entity need not disclose the amount of the transaction price allocated to remaining performance obligations and an explanation of when the entity expects to recognize that amount as revenue.

Retrospectively with the cumulative effect of initially applying this ASU recognized at the date of initial application. If an entity elects this transition method it also should provide the additional disclosures in reporting periods that include the date of initial application of:

⋅

The amount by which each financial statement line item is affected in the current reporting period by the application of this ASU as compared to the guidance that was in effect before the change.

⋅

An explanation of the reasons for significant changes.

In August 2015, FASB issued its final standard formally amending the effective date of the new revenue recognition guidance. The amendments in this ASU are effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The new revenue guidance may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption.

The Group is in the process of evaluating the impact of this pronouncement to its consolidated financial statements.

In January 2016, the FASB issued a new pronouncement ASU 2016-01 which is intended to improve the recognition and measurement of financial instruments. The ASU affects public and private companies, not-for-profit organizations, and employee benefit plans that hold financial assets or owe financial liabilities.

The new guidance makes targeted improvements to existing U.S. GAAP by:

•

Requiring equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income;

•

Requiring public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes;

•

Requiring separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (i.e., securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements;

•

Eliminating the requirement to disclose the fair value of financial instruments measured at amortized cost for organizations that are not public business entities;

•

Eliminating the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; and

•

Requiring a reporting organization to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk (also referred to as “own credit”) when the organization has elected to measure the liability at fair value in accordance with the fair value option for financial instruments.

The new guidance is effective for public companies for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The new guidance permits early adoption of the own credit provision. Adoption of the amendment must be applied by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption, except for amendments related to equity instruments that do not have readily determinable fair values which should be applied prospectively. The Group is in the process of evaluating the impact of the adoption of this ASU.

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The guidance supersedes existing guidance on accounting for leases with the main difference being that operating leases are to be recorded in the statement of financial position as right-of-use assets and lease liabilities, initially measured at the present value of the lease payments. For operating leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election not to recognize lease assets and liabilities. For public business entities, the guidance is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early application of the guidance is permitted. In transition, entities are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The Group is in the process of evaluating the impact that this guidance will have on its consolidated financial statements.

In March 2016, the FASB issued ASU No. 2016-06, Contingent Put and Call Options in Debt Instruments. The amendments apply to all entities that are issuers of or investors in debt instruments (or hybrid financial instruments that are determined to have a debt host) with embedded call (put) options. The Amendments clarify the requirements for assessing whether contingent call (put) options that can accelerate the payment of principal on debt instruments are clearly and closely related to their debt hosts, which is one of the criteria for bifurcating an embedded derivative. An entity performing the assessment under the amendments is required to assess the embedded call (put) options solely in accordance with the four-step decision sequence. Consequently, when a call (put) option is contingently exercisable, an entity does not have to assess whether the event that triggers the ability to exercise a call (put) option is related to interest rates or credit risks. The amendments are an improvement to GAAP because they eliminate diversity in practice in assessing embedded contingent call (put) options in debt instruments. For public companies, the amendments are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. An entity should apply the amendments on a modified retrospective basis to existing debt instruments as of the beginning of the fiscal year for which the amendments are effective. The Group does not expect the adoption of this pronouncement will have a significant effect on its consolidated financial position or results of operations.

In March 2016, the FASB issued ASU No. 2016-07, simplifying the Transition to the Equity Method of Accounting. The amendments eliminate the requirement that when an investment qualified for use of the equity method as a result of an increase in the level of ownership interest or degree of influence, an investor must adjust the investment, results of operations, and retained earnings retroactively on a step-by-step basis as if the equity method had been in effect during all previous periods that the investment had been held. The amendments require that the equity method investor add the cost of acquiring the additional interest in the investee to the current basis of the investor’s previous held interest and adopt the equity method of accounting as of the date the investment becomes qualified for equity method accounting. Therefore, upon qualifying for the equity method of accounting, no retroactive adjustment of the investment is required. The amendments require that an entity that has an available-for-sale equity security that becomes qualified for the equity method of accounting recognize through earnings the unrealized holding gain or loss in accumulated other comprehensive income at the date the investment becomes qualified for use of the equity method. The amendments are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. The amendments should be applied prospectively upon their effective date to increase in the level of ownership interest or degree of influence that result in the adoption of the equity method. Earlier application is permitted. The Group does not expect the adoption of this pronouncement will have a significant effect on its consolidated financial position or results of operations.

In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. The new guidance simplifies certain aspects related to income taxes, statement of cash flows, and forfeitures when accounting for share-based payment transactions. Certain of the amendments related to timing of the recognition of tax benefits and tax withholding requirements should be applied using a modified retrospective transition method. Amendments related to the presentation of the statement of cash flows should be applied retrospectively. All other provisions may be applied on a prospective or modified retrospective basis. For a public entity, the amendments in this ASU are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application will be permitted. The Group plans to adopt this new guidance starting from the first quarter of fiscal year 2018 and does not expect the adoption of this update to have a material impact on its consolidated financial statements.

In June 2016, the FASB issued ASU 2016-13, Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial Statements. This ASU requires a financial asset (or group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. This Accounting Standards Update affects entities holding financial assets and net investment in leases that are not accounted for at fair value through net income. The amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. For public business entities that are U.S. Securities and Exchange Commission (SEC) filers, the amendments in this Update are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. All entities may adopt the amendments in this Update through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective (that is, a modified-retrospective approach). The Group is evaluating the impact of the adoption of this standard on its consolidated financial statements.

In August 2016, the FASB issued new pronouncements ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. The amendments in this Update provide guidance on the following specific cash flow issues such as: (1) Contingent Consideration Payments Made After a Business Combination; (2) Distributions Received from Equity Method Investees. The amendments in this Update are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. An entity that elect early adoption must adopt all of the amendments in the same period. The Group is in the process of evaluating the impact of this ASU to its consolidated financial statements.

In October 2016, the FASB issued a new pronouncement, ASU 2016-17, which amends the guidance in U.S. GAAP on related parties that are under common control. Specifically, the new ASU requires that a single decision maker consider indirect interests held by related parties under common control on a proportionate basis in a manner consistent with its evaluation of indirect interests held through other related parties. That is, the single decision maker does not consider indirect interests held through related parties as equivalent to direct interests in determining whether it meets the economics criterion to be a primary beneficiary. The ASU does not change the need for a single decision that has determined that it individually does not meet the criterion to be a primary beneficiary to then evaluate whether the related-party group meets these conditions and, if so, to determine whether the single decision maker is the party most closely associated with the variable interest entity in the related-party group. For public business entities, the guidance in ASU 2016-17 is effective for annual periods beginning on or after December 15, 2016, including interim and annual periods. Entities that have not yet adopted ASU 2015-02 are required to adopt the guidance in ASU 2016-17 at the same time they adopt the amendments in ASU 2015-02. All entities are allowed to early adopt the new guidance and may do so in an interim period. The Group does not expect the adoption of this pronouncement will have a significant effect on its consolidated financial position or results of operations.

In November 2016, the FASB issued ASU 2016-18: Statement of Cash Flows (Topic 230): Restricted Cash. The amendments in this Update require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The amendments in this Update do not provide a definition of restricted cash or restricted cash equivalents. The amendments in this Update are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The amendments in this Update should be applied using a retrospective transition method to each period presented. The Group is in the process of evaluating the impact of the Update on its consolidated financial statements.

In January 2017, the FASB issued ASU 2017-01: Business Combinations (Topic 805): Clarifying the Definition of a Business. The Update requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This screen reduces the number of transactions that need to be further evaluated. If the screen is not met, the amendments in this Update (1) require that to be considered a business, a set must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create output and (2) remove the evaluation of whether a market participant could replace missing elements. Public business entities should apply the amendments in this Update to annual periods beginning after December 15, 2017, including interim periods within those periods. Early application of the amendments in this Update is allowed. The amendments in this Update should be applied prospectively on or after the effective date. No disclosures are required at transition. The Group is in the process of evaluating the impact of the Update on its consolidated financial statements.

In January 2017, the FASB issued ASU 2017-04: Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. To simplify the subsequent measurement of goodwill, the Board eliminated Step 2 from the goodwill impairment test. Under the amendments in this Update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. An entity should apply the amendments in this Update on a prospective basis. An entity is required to disclose the nature of and reason for the change in accounting principle upon transition. A public business entity that is a SEC filer should adopt the amendments in this Update for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Group is in the process of evaluating the impact of the Update on its consolidated financial statements.

BUSINESS ACQUISITION

12 Months Ended

Feb. 28, 2017

Business Combinations [Abstract]

Business Combination Disclosure [Text Block]

3.	BUSINESS ACQUISITION

Business acquisitions in fiscal year 2017:

During the year ended February 28, 2017, the Group made several business acquisitions. Each acquisition has been recorded using the acquisition method of accounting, and accordingly, the acquired assets and liabilities assumed were recorded at their fair value at the date of acquisition. The results of these acquired entities' operations have been included in the consolidated financial statements since the date of acquisition. Goodwill primarily represents the expected synergies from combining the acquired businesses with the business of the Group.

Acquisition of Shunshun Bida

In December 2015, the Group acquired 30% equity interest in Shunshun Bida, which primarily provides study abroad intermediary service. On July 31, 2016, the Group increased its shareholding to 66% with cash consideration of $19,119,796 and common shares issued with fair value of $13,558,991 on the acquisition date. The settlement was made in fiscal year 2017. The Group obtained control of the acquiree and applied acquisition method of accounting on the acquisition date.

The purchase price consisted of the following:

	US$

Cash consideration	$	19,119,796
Common shares		13,558,991
Fair value of the previously held 30% equity interest:
Carrying amount		10,515,391
Gain on remeasurement of fair value as of acquisition date		25,225,611
Total	$	68,419,789

The purchase price was allocated as of July 31, 2016, the date of acquisition, as follows:

			Amortization
	US$		period

Cash and cash equivalents	$	11,121,264
Other current assets		12,782,176
Rental deposits		1,306,135
Property and equipment, net		423,538
Intangible assets
Trade name		6,780,070	10.4 years
School cooperation agreements		3,344,834	6.4 years
Goodwill		93,004,827
Other current liabilities		(4,642,267)
Deferred revenue		(24,750,882)
Deferred tax liabilities		(2,052,906)
Noncontrolling interest		(28,897,000)
Total purchase consideration	$	68,419,789

The purchase price allocation, as disclosed, was determined by the Group with the assistance of an independent valuation appraiser. The fair value of the purchased intangible assets was measured by using the “income approach-excess earnings” and “relief from royalty” valuation methods.

In November 2016, the Group acquired additional 14% interest in Shunshun Bida with a total cash consideration of $16,310,319 from a noncontrolling interest holder. This was accounted for as an equity transaction. As a result, the Group owns 80% equity interest of Shunshun Bida as of February 28, 2017.

Acquisition of Guangzhou after-school one-on-one tutoring business component ("Guangzhou Tutoring")

In November 2016, the Group surrendered a portion of Series C convertible redeemable preferred shares of Changing Education Inc. ("Changing") in exchange for Guangzhou Tutoring valued at $50 million, which was formerly a component of the Group and disposed to Changing in part of the Group's investment on Series C convertible redeemable preferred shares in August 2015.

Due to business focus realignment, Changing concluded that Guangzhou Tutoring no longer fits well with its overall business strategy and decided to exit its ownership and operation of Guangzhou Tutoring. Changing approached the Group and negotiated the terms which both parties agreed on the valuation and the exchange. Please refer to Note 14(a)(5) and Note 15.

The purchase price was allocated as of November 30, 2016, the date of acquisition, as follows:

			Amortization
	US$		period

Cash and cash equivalents	$	4,381,051
Other current assets		5,044,431
Intangible assets
Student base		4,605,000	5.1 years
Goodwill		46,546,189
Deferred revenue		(9,425,421)
Deferred tax liabilities		(1,151,250)
Total purchase consideration	$	50,000,000

Acquisition of Shanghai Yaya

In August 2016, the Group acquired 51% equity interest in Shanghai Yaya, which primarily operates an online platform focusing on kids and maternity market, with total cash consideration of $24,910,031. The Group paid $9,559,154 in prior year through a bridge loan and $15,350,877 in August 2016. The Group obtained three out of five board seats of Shanghai Yaya. It applied acquisition method of accounting on the date when control was obtained.

The purchase price was allocated as of August 26, 2016, the date of acquisition, as follows:

			Amortization
	US$		period

Cash and cash equivalents	$	616,947
Account receivables		4,869,685
Other current assets		845,178
Rental deposits		89,375
Property and equipment, net		90,426
Intangible assets
Trade name		5,727,995	10.0 years
Customer relationship		3,703,704	4.3 years
User base		659,769	1.3 years
Goodwill		30,888,052
Other current liabilities		(1,614,688)
Deferred tax liabilities		(2,522,867)
Noncontrolling interest		(18,443,545)
Total purchase consideration	$	24,910,031

Other acquisitions

During the year ended February 28, 2017, the Group made several other business acquisitions. The total consideration of these business acquisitions included 1) cash of $12,340,722, and 2) newly issued common share valued at $3,464,230. The intangible assets, goodwill and noncontrolling interest acquired from these business acquisitions were $3,346,694, $14,141,026 and $1,393,912, respectively.

The results of operations for all these acquired entities have been included in the Group’s consolidated financial statements from their respective acquisition dates. The acquired goodwill is not deductible for tax purposes.

The following summarized unaudited pro forma results of operations for the years ended February 29, 2016 and February 28, 2017 assuming that these acquisitions during the year ended February 28, 2017 occurred as of March 1, 2015. These pro forma results have been prepared for comparative purposes only and do not purport to be indicative of the results of operations which actually would have resulted had the acquisitions occurred as of March 1, 2015, nor is it indicative of future operating results.

	For the years ended
	February 29/28,
	2016		2017
	(Unaudited)		(Unaudited)

Pro forma net revenues	$	645,751,588	$	1,062,742,905
Pro forma net income attributable to TAL Education Group	$	95,833,307	$	112,849,625
Pro forma net income per share - basic	$	0.60	$	0.69
Pro forma net income per share - diluted	$	0.56	$	0.64

Business acquisitions in fiscal year 2016:

During the year ended February 29, 2016, the Group made two business acquisitions. Each acquisition has been recorded using the acquisition method of accounting, and accordingly, the acquired assets and liabilities assumed were recorded at their fair value at the date of acquisition. The results of these acquired entities' operations have been included in the consolidated financial statements since the date of acquisition. Goodwill primarily represents the expected synergies from combining the acquired businesses with the business of the Group.

Acquisition of Firstleap

In September 2015, the Group entered into a share purchase agreement to acquire 100% of equity interest in Firstleap, which provides all-subject tutoring services in English to children aged from 2 to 15 years old in China. The consideration included 1) cash of $37,708,811, of which $36,644,205 had been paid before February 29, 2016 and $1,064,606 was paid in March 2016, and 2) common shares valued at $8,869,959.

The purchase price was allocated as of January 22, 2016, the date of acquisition, as follows:

			Amortization
	US$		period

Cash and cash equivalents	$	20,942,238
Other current assets		5,610,330
Property and equipment, net		5,423,538
Rental deposits		1,228,525
Intangible assets
Student base		4,547,390	7 years
Trade name		5,079,693	10 years
Goodwill		61,701,300
Other current liabilities		(13,260,800)
Deferred revenue		(45,093,685)
Noncontrolling interest		400,241
Total purchase consideration	$	46,578,770

The purchase price allocation described above was determined by the Group with the assistance of an independent valuation appraiser. The fair value of the purchased intangible assets was measured by using the “income approach-excess earnings” and “relief from royalty” valuation methods.

Acquisition of Yinghe Youshi

In January 2015, the Group acquired 38.37% equity interest in Yinghe Youshi, an online education company who primarily provides online preparation services of English tests for study abroad purposes, with a consideration of $4,284,233 in cash. In February 2016, the Group increased its shareholding to 70.51% with a cash consideration of $7,856,523. The Group obtained control of the acquiree and applied acquisition method of accounting on the date when control was obtained.

The purchase price consisted of the following:

	US$

Cash consideration	$	7,856,523
Fair value of the 38.37% equity interest:
Carrying amount		4,284,233
Gain on remeasurement of fair value of noncontrolling equity investment		971,681
Total	$	13,112,437

The purchase price was allocated as of February 1, 2016, the date of acquisition, as follows:

			Amortization
	US$		period

Cash and cash equivalents	$	1,934,630
Other current assets		759,555
Property and equipment, net		258,353
Intangible assets
Technology		1,460,032	5 years
Trade name		1,353,571	10 years
Goodwill		12,999,277
Other current liabilities		(881,415)
Deferred tax liabilities		(771,840)
Noncontrolling interest		(3,999,726)
Total purchase consideration	$	13,112,437

The following summarized unaudited pro forma results of operations for the years ended February 28, 2015 and February 29, 2016 assuming that these two acquisitions during the year ended February 29, 2016 occurred as of March 1, 2014. These pro forma results have been prepared for comparative purposes only and do not purport to be indicative of the results of operations which actually would have resulted had the acquisitions occurred as of March 1, 2014, nor is it indicative of future operating results.

	For the years ended
	February 28/29,
	2015		2016
	(Unaudited)		(Unaudited)

Pro forma net revenues	$	459,447,759	$	660,332,001
Pro forma net income	$	52,981,781	$	94,756,008
Pro forma net income per share - basic	$	0.33	$	0.59
Pro forma net income per share - diluted	$	0.32	$	0.52

Cash and Cash Equivalents [Abstract]

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

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+ Details

SHORT-TERM INVESTMENTS

12 Months Ended

Feb. 28, 2017

Short Term Investments [Text Block]

4.	SHORT-TERM INVESTMENTS

Short-term investments consisted of the following:

	As of		As of
	February 29,		February 28,
	2016		2017

Held-to-maturity investments ⁽¹⁾	$	27,470,431	$	171,703,197
Variable-rate financial instruments ⁽²⁾		-		57,753,200
	$	27,470,431	$	229,456,397

(1)

The Group purchased wealth management products from financial institutions in China and classified them as held-to-maturity investments as the Group has the positive intent and ability to hold the investments to maturity. The maturities of these financial products range from three months to twelve months. The Group estimated that their fair value approximate their amortized costs.

(2)

In fiscal year 2017, the Group purchased several one-year investment products indexed to different stock or stock markets. The Group accounted for them at fair value and recorded a $1,246,800 loss resulting from changing in fair value for the year ended February 28, 2017.

There was no impairment on these investments during the years ended February 28, 2015, February 29, 2016 and February 28, 2017.

PREPAID EXPENSES AND OTHER CURRENT ASSETS

12 Months Ended

Feb. 28, 2017

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Other Current Assets [Text Block]

5.	PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets consisted of the following:

	As of		As of
	February 29,		February 28,
	2016		2017

Prepaid rental	$	13,916,820	$	16,550,792
Prepayments to suppliers ⁽¹⁾		7,954,634		36,763,795
Interest receivable		1,977,686		4,347,655
Staff advances ⁽²⁾		1,851,588		2,680,725
Loan to employees ⁽³⁾		1,617,703		4,095,974
Deposit with third parties		709,653		509,721
ADR receivable		115,000		115,000
Study cards receivable		36,028		1,146,482
Receivable from rendered online advertising services		1,252,775		6,828,823
Receivable from an available-for-sale investment investee ⁽⁴⁾		-		81,099,081
Others		2,605,520		6,084,775
	$	32,037,407	$	160,222,823

(1)

Prepayments to suppliers are primarily for student recruitment services, advertising fees and server hosting fees. Student recruitment service fees are prepaid by the Group's study abroad business to recruitment agencies. Such prepayments are refundable if performance condition is not met.

(2)

Staff advances are provided to employees primarily for traveling, office expenses and other expenditures which are subsequently expensed as incurred.

(3)

The Group offers housing benefit plan to employees who have been employed by the Group for three years or more and met certain performance criteria. Under this benefit plan, the eligible employees receive interest-free loans for purposes of home purchases. Each loan has a term of four years and must be repaid by equal annual installments.

(4)

A domestic investee of the Group is in the process of terminating its VIE structure, as part of its domestic IPO plan. To facilitate the restructuring, the Group provided $81,099,081 to the investee and expects to receive the amount upon the completion of the investee's restructuring in the next few months.

PROPERTY AND EQUIPMENT, NET

12 Months Ended

Feb. 28, 2017

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

6.	PROPERTY AND EQUIPMENT, NET

Property and equipment, net, consisted of the following:

	As of		As of
	February 29,		February 28,
	2016		2017

Building	$	60,699,864	$	58,823,576
Leasehold improvement		52,091,845		96,232,807
Computer, network equipment and software		40,073,992		55,431,263
Vehicles		784,921		627,190
Office equipment and furniture		7,002,411		12,721,964
Total cost of property and equipment		160,653,033		223,836,800
Less: accumulated depreciation		(46,023,350)		(69,530,082)
	$	114,629,683	$	154,306,718

For the years ended February 28, 2015, February 29, 2016 and February 28, 2017, depreciation expense was $11,728,577, $18,156,263 and $28,934,491, respectively.

INTANGIBLE ASSETS, NET

12 Months Ended

Feb. 28, 2017

Finite-Lived Intangible Assets, Net [Abstract]

Intangible Assets Disclosure [Text Block]

7.	INTANGIBLE ASSETS, NET

Intangible assets, net, consisted of the following:

	As of		As of
	February 29,		February 28,
	2016		2017

Trade name and domain names	$	10,656,322	$	23,873,013
Copyrights		1,648,532		1,648,532
Student and user base		4,961,472		10,361,994
Technology		1,523,833		3,179,688
Partnership agreement		349,783		349,783
Non-compete agreements		49,846		306,268
Education licenses		297,861		297,861
Customer relationship		426,839		4,130,543
Concession		404,523		404,523
School cooperation agreements		-		3,419,696
Teaching materials		-		516,544
Total cost of intangible assets		20,319,011		48,488,445
Less: accumulated amortization		(5,153,133)		(9,780,439)
Add: foreign exchange difference		28,543		(741,198)
	$	15,194,421	$	37,966,808

Domain names and copyrights were acquired from third parties and the rest of intangible assets were recorded as a result of business acquisitions.

The Group recorded amortization expense of $737,203, $1,026,761 and $4,627,306 for the years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.

Estimated amortization expense of the existing intangible assets for the next five years is $6,504,447, $5,948,216, $5,796,685, $5,471,085 and $4,202,795, respectively.

The Group did not incur impairment loss on acquired intangible assets for the years ended February 28, 2015, February 29, 2016 and February 28, 2017.

LONG-TERM PREPAYMENTS AND OTHER NON-CURRENT ASSETS

12 Months Ended

Feb. 28, 2017

Long Term Prepayments Disclosures [Abstract]

Long Term Prepayments And Other Noncurrent Assets Disclosure [Text Block]

9.	LONG-TERM PREPAYMENTS AND OTHER NON-CURRENT ASSETS

Long-term prepayments and other non-current assets consisted of the following:

	As of		As of
	February 29,		February 28,
	2016		2017

Long-term prepayments ⁽¹⁾	$	9,021,180	$	59,293,208
Loan to employees ⁽²⁾		4,853,110		10,999,053
Loan receivables ⁽³⁾		-		18,027,010
Other non-current assets ⁽⁴⁾		11,447,401		7,788,646
	$	25,321,691	$	96,107,917

(1)

As of February 29, 2016 and February 28, 2017, the Group made prepayments to acquire minority equity interests in several third-party companies. The Group recognized $nil, $317,523 and $nil impairment loss during the fiscal years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.

(2)

Please see Note 5(3) for details.

(3)

In October 2016, the Group provided a long term loan to a third party. The principal amount is $17,591,858 (equivalent to RMB 120,794,490) with the interest rate as 7.98% per annum. An interest of $435,152 was accrued for the year ended February 28, 2017. The loan principal and all interests will be received upon maturity. The third party pledged its equity interest in a privately held education company to the Group to guarantee the loan principal and interests.

(4)

As of February 28, 2017, other non-current assets were primarily made up of the unamortized debt issuance costs to be amortized beyond one year associated with the facilities under long-term debt as disclosed in Note 13.

LONG-TERM INVESTMENTS

12 Months Ended

Feb. 28, 2017

Schedule of Investments [Abstract]

Investment Holdings, Schedule of Investments [Text Block]

10.

LONG-TERM INVESTMENTS

Long-term investments consisted of the following:

	As of		As of
	February 29,		February 28,
	2016		2017

Cost method investments
Minerva Project, Inc. ⁽¹⁾	$	18,000,003	$	18,000,003
Knewton, Inc. ⁽²⁾		5,000,001		11,582,167
Other cost method investments ⁽³⁾		4,900,428		9,163,228
Equity method investments
Phoenix E-Learning Corporation ⁽⁴⁾		29,742,696		24,157,270
Beijing Haoweilai Gongying Investment Center, LLP ("Gongying Fund") ⁽⁵⁾		-		3,758,732
Shenzhen Youban Technology Company Limited ⁽⁶⁾		6,216,215		5,783,156
Other equity method investments ⁽⁷⁾		11,183,948		29,453,530
Fair value option investments ⁽⁸⁾		10,523,000		10,158,514
Available-for-sale investments ⁽⁸⁾		188,790,669		235,675,844
Total	$	274,356,960	$	347,732,444

(1)

In October 2014, the Group acquired minority equity interest in Minerva Project, Inc., a Delaware corporation that is committed to providing an exceptional and accessible liberal arts and sciences education for future leaders and innovators across all disciplines. The total consideration was $18,000,003. The Group applied cost method to account for the investment due to lack of ability to exercise significant influence and reviewed the investment for impairment whenever an event or circumstance indicates that an other-than-temporary impairment has occurred. As of February 28, 2017, no impairment loss has been recorded in regard to the investment.

(2)

In January 2016, the Group acquired minority equity interest in Knewton, Inc., a company in adaptive learning incorporated in Delaware with total cash consideration of $5,000,001. In March 2016, the Group acquired additional minority equity interest in Knewton, Inc. with total cash consideration of $6,582,166. The Group applied cost method to account for the investment due to lack of ability to exercise significant influence and reviewed the investment for impairment whenever an event or circumstance indicates that an other-than-temporary impairment has occurred. As of February 28, 2017, no impairment loss was recorded in regard to the investment.

(3)

During the years ended February 29, 2016 and February 28, 2017, the Group acquired minority equity interest in several third-party private companies through investments in their common shares or in-substance common shares. The Group accounts for these investments under the cost method as the Group has no ability to exercise significant influence over the investees. The Group recorded $nil, $nil and $1,269,611 impairment loss during the fiscal years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.

(4)

In December 2015, the Group invested $30,000,000 to acquire 32% equity interest of Phoenix E-Learning Corporation, which operates zxxk.com, an online educational platform serving the public school system in China. The Group has the ability to exercise significant influence but does not have control over the investee and used the equity method to account for the investment. The Group accounts for its investment in Phoenix E-Learning Corporation on a one quarter lag basis as the financial statements of this investee cannot be made available within a reasonable time.

(5)

In May 2016, the Group, two third parties which are related parties (“third party group”) established Gongying Fund, a limited liability partnership focusing on investing in private education companies. The Group and the third party group owns 20% and 80% equity interest of Gongying Fund, respectively. They are co-general partners of Gongying Fund. Gongying Fund’s scale is RMB259.0 million (equivalent of $37.7 million) that the Group and the third party group have committed to invest RMB51.6 million (equivalent of $7.5 million) and RMB207.4 million (equivalent to $30.2 million), respectively. As of February 28, 2017, both parties have fulfilled half of their respective capital commitment to Gongying Fund. The Group and the third party committed to invest the remaining portion upon the capital call of Gongying Fund.

All investment decisions made by Gongying Fund have to be approved by both parties. The Group has the ability to exercise significant influence but does not have control over Gongying Fund due to the other partner’s substantive participating rights, and thereby used the equity method to account for the investment.

In fiscal year 2017, Gongying Fund invested RMB70 million (equivalent of $10.2 million) to purchase minority equity interests of two privately held education companies. There is no profit distribution from Gongying Fund for the year ended February 28, 2017.

(6)

In September 2015, the Group acquired 20% equity interest in Shenzhen Youban Technology Company Limited, which is mainly engaged in development of online early education mobile application. The Group has the ability to exercise significant influence but does not have control over the investee and used the equity method to account for the investment.

(7)

During the years ended February 29, 2016 and February 28, 2017, the Group acquired minority equity interests in several third-party private companies through investments in their common shares or in-substance common shares. Majority of the long-term investments are engaged in online education services. The Group accounts for these investments under the equity method because the Group has the ability to exercise significant influence but does not have control over the investees.

The Group recorded $nil, $5,622,221 and $757,591 impairment loss during the fiscal years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.

(8)

Please refer to Note 14(a) fair value option investments and available-for-sale investments for details.

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Feb. 28, 2017

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

11.

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following:

	As of		As of
	February 29,		February 28,
	2016		2017

Accrued employee payroll and welfare benefits	$	44,689,197	$	79,867,924
Other taxes payable		9,568,342		13,769,327
Accrued employee annual bonus		3,740,558		5,956,144
Payable for investments and acquisitions		3,022,079		1,807,584
Interest payable		1,677,083		2,999,801
Accrued teaching material costs		417,137		917,475
Government subsidies		98,351		90,210
Examination enrollment fees collected on behalf of contests organizers		454,615		755,054
Professional service fee payable		208,249		230,098
Outsourcing service fee payable		-		646,674
Others		6,391,940		9,789,999
Total	$	70,267,551	$	116,830,290

BOND PAYABLE

12 Months Ended

Feb. 28, 2017

Debt Disclosure [Abstract]

Long-term Debt [Text Block]

12.

BOND PAYABLE

On May 21, 2014, the Company issued $230,000,000 in aggregate principal amount of convertible bond due on May 15, 2019 (the “Bond”), unless earlier repurchased, converted or redeemed. The Bond bears interest at a rate of 2.5% per year, payable semiannually in arrears on May 15 and November 15 of each year, beginning on November 15, 2014.

The net proceeds from the Bond, after deducting the issuance costs, were $224,722,942. The Company has accounted for the Bond as a single instrument as a long-term debt, bond payable. The value of the Bond is measured by the cash received. As of February 28, 2017, the fair value of the bond payable is $743,303,334, which is determined based on the quoted price in an active market (Level 1). Interest expense of $7,499,323 and $7,539,778 were recognized for the years ended February 29, 2016 and February 28, 2017, respectively.

The debt issuance costs of $5,277,058 were recorded as a reduction of the bond payable and amortized using the effective interest method over the period from issuance date to the earliest redemption date, May 15, 2017.

In connection with the issuance of the bonds, the Company has entered into capped call transactions (each a "Capped Call Transaction") with three initial purchasers or their affiliates by purchasing 8,749,913 options, which is the number of ADS initially issuable upon conversion of the Bonds in full, for $22,885,000. The Capped Call Transactions are expected generally to reduce the potential dilution to the Class A common shares and ADSs upon conversion of the Bond. The strike price of the Capped Call Transactions will initially correspond to the initial conversion price of the Bond and the cap price will initially be $35.39 per ADS and is subject to certain adjustments under the terms of the Capped Call Transactions. The Capped Call Transactions will terminate upon the maturity date of the Bond and will be settled in net ADSs unless the Group elected the cash settlement method. The Group accounted for the capped call transactions as equity transactions and recorded the $22,885,000 purchase price as a deduction of additional paid in capital.

The main terms of the Bond are summarized as follows:

Conversion

The Bond are convertible into the Company’s American Depositary Shares (“ADSs”), at the option of the holders, in integral multiples of $1,000 principal amount, at any time prior to the close of business on the second scheduled trading day immediately preceding the maturity date. The conversion rate equals 38.0431 ADSs per $1,000 principal amount of the Bond, which represents an initial conversion price of $26.29 per ADS. During the year ended February 28, 2017, certain bond holders converted their bonds with carrying amount of $4,501,000 to 171,231 ADSs. Fractional ADSs were settled in cash.

Redemption

The Company does not have the right to redeem the Bond prior to maturity except for certain circumstances involving changes in the tax laws for the relevant taxing jurisdiction. Holders of the Bond have the right to require the Company to repurchase in cash all or part of their Bond on May 15, 2017 or upon the occurrence of certain fundamental changes at a repurchase price equal to 100% of the principal amount of the Bond to be repurchased, plus any accrued and unpaid interest to, but excluding, the repurchase date.

LONG-TERM DEBT

12 Months Ended

Feb. 28, 2017

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

13.

LONG-TERM DEBT

On June 30, 2016, the Company entered into a three-year $400,000,000 term and revolving facilities agreement (the “Facilities Agreement”) with a group of arrangers led by Deutsche Bank AG, Singapore Branch, The facilities, a $225,000,000 three-year bullet maturity term loan and a $175,000,000 three-year revolving facility, are priced at 250 basis points over LIBOR. The interest is payable on a quarterly basis. The Company also paid commitment fee of 0.75% per annum based on the undrawn portion of the facilities for the period commencing on the commitment fee accrual commencement date to the end of the availability period applicable to the facilities. The use of proceeds of the facilities are for general corporate purposes.

The debt issuance cost of $12,000,000 was recorded as an asset and amortized over the period from June 30, 2016 to June 30, 2019.

The Facilities Agreement contains financial covenants on the Group’s tangible net worth, interest cover and leverage, and also it has acceleration clauses about the occurrence of an event of default. The Company is required to maintain restricted cash equivalent to a three-month period of interest expense for the duration of the Facilities Agreement.

As of February 28, 2017, the Company had drawn down $225,000,000 three-year bullet maturity term loan under the facility commitment. In connection with the facilities agreement, the Company entered into three interest rate swap agreements, of which the notional amount is $30,000,000, $30,000,000 and $50,000,000, respectively. Pursuant to the interest rate swap agreements, the loans will be settled with a fixed annual interest rate of 3.46%, 4.10% and 4.14% respectively, during the respective term of the loans.

The interest rate swap agreements meet the definition of a derivative in accordance with ASC 815. The fair value and the change in fair value of the derivatives related to the interest rate swap agreements were insignificant for the year ended February 28, 2017.

FAIR VALUE

12 Months Ended

Feb. 28, 2017

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

14.

FAIR VALUE

(a)

Assets and liabilities measured at fair value on a recurring basis

The Group measured certain long-term investments at fair value on a recurring basis as of February 29, 2016 and February 28, 2017.

Fair value option investments

The Group accounted for its investments in two third-party companies using the fair value option which is how management assesses the return on these investments. Changes in fair value are reflected in the consolidated statement of operations.

	As of		As of
	February 29,		February 28,
	2016		2017

Fair value option investments
Long-term investment in a third-party online company ⁽¹⁾	$	3,193,000	$	3,062,191
Long-term investment in a third-party technology company ⁽²⁾		7,330,000		7,096,323
	$	10,523,000	$	10,158,514

(1)

In February 2013, the Group acquired 16.85% equity interest in a third-party online education company with a total cash consideration of $3,080,000. The equity interest was acquired through the Group's purchase of its convertible redeemable preferred shares. The fair value change of the investment was $nil and $nil in fiscal year 2016 and 2017, respectively.

(2)

In August 2014, the Group acquired 4.76% equity interest in a third-party technology company with a total cash consideration of $5,000,000. The equity interest was acquired through the Group's purchase of its convertible redeemable preferred shares. The fair value change of the investment was an increase of $1,265,852 and $nil in fiscal year 2016 and 2017, respectively.

At the end of each reporting period, the Group measures the fair value of these investments using income approach in discounted cash flow method. The discounted cash flow analysis requires the use of significant unobservable inputs (level 3 inputs), including projected revenue, operating expenses, capital expenditures and a discount rate calculated based on the weighted average cost of capital.

For the years ended February 29, 2016 and February 28, 2017, the changes in the carrying amounts of long-term investments measured using the fair value option on a recurring basis were as follows:

Balance as of February 28, 2014	$	3,080,000
Purchase		5,000,000
Changes in fair value		1,202,000
Balance as of February 28, 2015	$	9,282,000
Changes in fair value		1,265,852
Foreign exchange difference		(24,852	)
Balance as of February 29, 2016	$	10,523,000
Foreign exchange difference		(364,486	)
Balance as of February 28, 2017	$	10,158,514

Available-for-sale investments

The Group accounted for the following investments as debt securities and classified as available-for-sale investments, which were measured subsequently at fair value in the balance sheet and unrealized holding gains and losses were reported in other comprehensive income.

	As of		As of
	February 29,		February 28,
	2016		2017

Available-for-sale investments in:
BabyTree Inc. ⁽³⁾	$	25,417,000	$	98,216,000
Guokr Corporation Limited (4)		15,745,000		15,745,000
Changing ⁽⁵⁾		91,536,000		65,623,000
Shunshun Bida ⁽⁶⁾		10,515,391		-
Other third-party companies ⁽⁷⁾		45,577,278		56,091,844
	$	188,790,669	$	235,675,844

(3)

In January 2014, the Group acquired minority equity interests in BabyTree Inc. by purchasing its Series E convertible redeemable preferred shares with a total cash consideration of $23,475,000. BabyTree Inc. was incorporated in the Cayman Islands and is an online parenting community and an online retailer of maternity and kids products. The fair value change of the investment was an increase of $1,108,000 and $72,799,000 in fiscal years 2016 and 2017, respectively.

(4)

In October 2014, the Group acquired minority equity interests in Guokr Corporation Limited by purchasing its Series C convertible redeemable preferred shares with a total cash consideration of $15,000,000. Guokr Corporation Limited was incorporated in the Cayman Islands and is an open, diverse interest community of science and technology that provides interesting science and technology content. The fair value change of the investment was an increase of $274,000 and $nil in fiscal years 2016 and 2017, respectively.

(5)

In fiscal year 2017, the Group entered into agreements with Changing and its founders to

Purchase a portion of ordinary shares from one of Changing’s founders with cash consideration of $4,825,000. Immediately later Changing replaced these ordinary shares held by the Group with Series B+ convertible redeemable preferred shares at no additional costs.

Surrender a portion of Series C convertible redeemable preferred shares to Changing in exchange for the Guangzhou Tutoring which was disposed in fiscal year 2016. Please refer to Note 3 and Note 15 for details.

Purchase a portion of Series C convertible redeemable preferred shares of Changing with total cash consideration of $17,861,744, of which $12,171,744 was paid in fiscal year 2017.

The above three transactions were discrete and separately accounted for. An increase of change in fair value of the investment in Changing amounted to $5,220,210 and $1,400,256 in fiscal years 2016 and 2017.

(6)

In December 2015, the Group acquired 30% equity interest in Shunshun Bida who primarily provides study abroad intermediary service. In July 2016, the Group obtained control of Shunshun Bida and applied acquisition method of accounting on the date when control was obtained. Please refer to Note 3 for details.

(7)

In the year ended February 28, 2017, the Group also acquired minority equity interest in several other third-party private companies, the majority of which are engaged in online platform or online education services. The Group holds 1.3% to 30% equity interests of these companies through purchasing their convertible redeemable preferred shares. The Group accounted for the investments as available-for-sale investments. There was an increase of $3,974,626 and $743,478 change in fair value of those investments in fiscal years 2016 and 2017, respectively. The Group recorded $nil, $1,564,200 and $6,047,689 impairment loss during the years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.

The long-term investments accounted for as available-for-sale investments on a recurring basis are as follows:

	US$
Balance as of February 28, 2015	$	55,252,420
Purchase		129,834,051
Disposal		(674,576	)
Transfer out upon gaining control of Yinghe Youshi		(4,284,233	)
Changes in fair value		10,576,836
Impairment loss		(1,564,200	)
Foreign exchange difference		(349,629	)
Balance as of February 29, 2016	$	188,790,669

Purchase		40,412,690
Disposal ⁽⁵⁾		(50,000,000	)
Transfer out upon gaining control of Shunshun Bida		(10,515,391	)
Transfer out due to change of accounting method		(1,165,077	)
Changes in fair value		74,942,734
Impairment loss		(6,047,689	)
Foreign exchange difference		(742,092	)
Balance as of February 28, 2017	$	235,675,844

As of February 29, 2016 and February 28, 2017, information about inputs for the fair value measurements of the Group's assets that are measured at fair value on a recurring basis in periods subsequent to their initial recognition is as follows:

	Fair Value Measurement at Reporting Date Using
			Quoted Prices in		Significant Other		Significant
	February 29,		Active Market for		Observable		Unobservable
Description	2016		Identical Assets		Inputs		Inputs
			(Level 1)		(Level 2)		(Level 3)

Long-term investments
Fair value option investments	$	10,523,000		-		-	$	10,523,000
Available-for-sale investments	$	188,790,669		-		-	$	188,790,669
Total	$	199,313,669		-		-	$	199,313,669

	Fair Value Measurement at Reporting Date Using
			Quoted Prices in		Significant Other		Significant
	February 28,		Active Market for		Observable		Unobservable
Description	2017		Identical Assets		Inputs		Inputs
			(Level 1)		(Level 2)		(Level 3)

Short-term investments
Variable-rate financial instruments	$	57,753,200		-	$	57,753,200		-
Long-term investments
Fair value option investments	$	10,158,514		-		-	$	10,158,514
Available-for-sale investments	$	235,675,844		-		-	$	235,675,844
Total	$	303,587,558		-	$	57,753,200	$	245,834,358

(b)

Assets and liabilities measured at fair value on a nonrecurring basis

The Group measures its goodwill and acquired intangible assets at fair value on a nonrecurring basis when it is annually evaluated or whenever events or changes in circumstances indicate that carrying amount of a reporting unit exceeds its fair value as a result of the impairment assessments. The Group measures the purchase price allocation at fair value on a nonrecurring basis as of the acquisition dates. The Group measured acquired intangible assets using income approach - discounted cash flow method when events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. The Group did not recognize any impairment loss related to goodwill and acquired intangible assets arising from acquisitions for the years ended February 28, 2015, February 29, 2016 and February 28, 2017.

The Group measures long-term investments (excluding the available-for-sale investments and fair value measured investments) at fair value on a nonrecurring basis whenever events or changes in circumstances indicate that the carrying value may no longer be recoverable. Please see Note 10(7) for details.

The fair value was determined using models with significant unobservable inputs (Level 3 inputs), primarily the management projection of discounted future cash flow and the discount rate.

The fair value of the bond payable was disclosed in Note 12.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

Gain From Disposal of Components [Abstract]

GAIN FROM DISPOSAL OF COMPONENTS

12 Months Ended

Feb. 28, 2017

Gain From Disposal of Components Disclosure [Text Block]

15.

GAIN FROM DISPOSAL OF COMPONENTS

As disclosed in Note 14(a)(5), the Group aggregately acquired 30% equity interest in Changing in fiscal year 2016 through the following two investment agreements:

In April 2015, the Group purchased Series B+ convertible redeemable preferred shares with total cash consideration of $6,315,790.

In August 2015, the Group purchased Series C convertible redeemable preferred shares at $1.6922 per share. In the meantime, several third party investors purchased Series C convertible redeemable preferred shares at the same price. In exchange for this equity interest, the Group paid consideration which consisted of $30,000,000 in cash and the transfer of the Group's Guangzhou Tutoring. A gain of $50,000,000 from the disposal of the Guangzhou Tutoring was recognized during the year ended February 29, 2016.

In addition, a gain of $377,126 and $nil was recognized from disposal of another business component during the years ended February 29, 2016 and February 28, 2017, respectively.

INCOME TAXES

12 Months Ended

Feb. 28, 2017

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

16.

INCOME TAXES

Cayman Islands

The Company and Firstleap are tax-exempted companies incorporated in the Cayman Islands.

Hong Kong

TAL Hong Kong, Yidu Hong Kong and Firstleap Hong Kong were established in Hong Kong and are subject to Hong Kong Profits Tax on its activities conducted in Hong Kong. It is subject to Hong Kong profit tax at 16.5%. No provision for Hong Kong Profits tax has been made in the consolidated financial statements as it has no assessable income for the years ended February 28, 2015, February 29, 2016 and February 28, 2017.

PRC

Effective from January 1, 2008, a new Enterprise Income Tax Law, or ("the New EIT Law"), combined the previous income tax laws for foreign invested and domestic invested enterprises in the PRC by the adoption of a unified tax rate of 25% for most enterprises with the following exceptions.

Certain qualified high and new technology enterprises that meet the definition of "high and new technology enterprise strongly supported by the state" ("HNTE") could benefit from a preferential tax rate of 15%. Xueersi Education was qualified as a HNTE and was subject to an enterprise income tax ("EIT") rate of 15% from calendar years 2012 through 2016.

TAL Beijing was qualified as a HNTE and was accordingly entitled to a preferential tax rate of 15% from calendar years 2014 through 2016 and is expected to be subject to an EIT rate of 15% as long as it maintains its status as an HNTE.

Yidu Huida was qualified as a HNTE and was accordingly entitled to a preferential tax rate of 15% from calendar years 2015 through 2017 and is expected to be subject to an EIT rate of 15% as long as it maintains its status as an HNTE. Yidu Huida applied for Key Software Enterprise status for calendar year 2016 and was approved in May 2017 which entitled Yidu Huida at the preferential tax rate of 10%. It applied 10% for calendar year 2016.

Beijing Xintang Sichuang was qualified as "Newly Established Software Enterprise" in calendar year 2013 and therefore it was entitled to a two-year exemption from EIT and a further reduction to 12.5% from calendar years 2015 through 2017.

Yinghe Youshi was also qualified as HNTE and was accordingly entitled to a preferential tax rate of 15% from calendar years 2016 through 2018. It is expected to be subject to an EIT rate of 15% as long as it maintains its status as an HNTE.

Provision (credit) for income tax consisted of the following:

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Current
- PRC income tax expenses	$	11,827,735	$	34,474,418	$	37,720,637
Deferred
- PRC income tax expenses		(2,459,194)		(991,674)		(3,654,948)
Total	$	9,368,541	$	33,482,744	$	34,065,689

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Group's deferred tax assets and liabilities were as follows:

	As of		As of
	February 29,		February 28,
	2016		2017

Current deferred tax assets:
Prepaid rental	$	758,552	$	-
Less: valuation allowance		(20,146)		-
Current deferred tax assets, net		738,406		-

Non-current deferred tax assets:
Accrued payroll		-		4,776
Prepaid rental		-		1,694,073
Property and equipment		365,408		591,917
Intangible assets		9,414		28,353
Impairment loss on long-term investments		991,121		2,098,309
Tax losses carry-forward		14,242,569		27,830,452
Less: valuation allowance		(8,953,734)		(16,059,579)
Non-current deferred tax assets, net		6,654,778		16,188,301

Current deferred tax liabilities:
Accrued ADR income		34,500		-
Other		57,230		-
Current deferred tax liabilities		91,730		-

Non-current deferred tax liabilities:
Accrued ADR income		-		34,500
Intangible assets		663,813		5,959,102
Property and equipment		640,548		852,719
Long-term investments		-		6,339,565
Non-current deferred tax liabilities	$	1,304,361	$	13,185,886

(1)

The Group chose to early adopt ASU 2015-17 and classified all deferred taxes assets and liabilities as noncurrent as of February 28, 2017. The Group did not retrospectively apply the changes to prior years.

As of February 28, 2017, tax loss carry-forward amounted to $112,487,099 and would expire by the end of calendar year 2022. The Company operates its business through its subsidiaries, its VIEs and their subsidiaries and schools. The Group does not file combined or consolidated tax returns, therefore, losses from individual subsidiaries or the VIEs and their subsidiaries and schools may not be used to offset other subsidiaries' or VIEs' earnings within the Group. Valuation allowance is considered on each individual subsidiary and VIE basis. A valuation allowance of $16,059,579 had been established as of February 28, 2017, in respect of certain deferred tax assets as it is considered more likely than not that the relevant deferred tax assets will not be realized in the foreseeable future.

Under U.S. GAAP, a deferred tax liability should be recorded for taxable temporary differences attributable to the excess of financial reporting amounts over tax basis amounts, including those differences attributable to a more than 50% interest in a domestic subsidiary. However, recognition is not required in situations where the tax law provides a means by which the reported amount of that investment can be recovered tax-free and the enterprise expects that it will ultimately use that means. The Company has not recorded any such deferred tax liability attributable to the undistributed earnings of its financial interest in VIEs because it believes such excess earnings can be distributed in a manner that would not be subject to income tax.

The impact of an uncertain income tax position on the income tax return is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Interest and penalties on income taxes will be classified as a component of the provisions for income taxes. The Group has concluded that there are no significant uncertain tax positions requiring recognition in financial statements for the years ended February 28, 2015, February 29, 2016 and February 28, 2017. The Group did not incur any significant interest and penalties related to potential underpaid income tax expenses and also does not anticipate any significant increases or decreases in unrecognized tax benefits in the next 12 months. The Group has no material unrecognized tax benefits which would favorably affect the effective income tax rate in future years.

According to the PRC Tax Administration and Collection Law, the tax authority may require the taxpayer or the withholding agent to make delinquent tax payment within three years if the underpayment of taxes is resulted from the tax authority's act or error. No late payment surcharge will be assessed under such circumstances. The statute of limitation will be three years if the underpayment of taxes is due to the computational errors made by the taxpayer or the withholding agent. Late payment surcharge will be assessed in such case. The statute of limitation will be extended to five years under special circumstances which are not clearly defined (but an underpayment of tax liability exceeding RMB0.1 million is specifically listed as a ''special circumstance''). The statute of limitation for transfer pricing related issue is ten years. There is no statute of limitation in the case of tax evasion. Therefore, the Group is subject to examination by the PRC tax authorities based on the above.

Reconciliation between the provision for income taxes computed by applying the PRC EIT rates of 25% in fiscal year 2015, 2016 and 2017 to income before provision for income tax and the actual provision for income tax was as follows:

	For the year ended			For the year ended			For the year ended
	February 28,			February 29,			February 28,
	2015			2016			2017

Income before provision for income tax	$	77,242,373		$	136,902,200		$	154,580,964
PRC statutory income tax rate		25	%		25	%		25	%
Income tax at statutory income tax rate		19,310,593			34,225,550			38,645,241
Effect of non-deductible expenses		(239,953)			1,331,053			1,853,002
Effect of income tax exemptions and preferential tax rates		(14,267,821)			(12,830,838)			(26,256,983)
Effect of income tax rate difference in other jurisdictions		5,489,742			10,159,093			16,575,113
Change in valuation allowance		(924,020)			597,886			3,249,316
Provision for income tax	$	9,368,541		$	33,482,744		$	34,065,689

If Xueersi Education, Yidu Huida, TAL Beijing, Beijing Xintang Sichuang and Yinghe Youshi did not enjoy income tax exemptions and preferential tax rates for the years ended February 28, 2015, February 29, 2016 and February 28, 2017, the increase in income tax expenses and net income per share amounts would be as follows:

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Increase in income tax expenses	$	14,267,821	$	12,830,838	$	26,256,983
Net income per common share-basic	$	0.33	$	0.56	$	0.56
Net income per common share-diluted	$	0.32	$	0.53	$	0.52

New EIT Law includes a provision specifying that legal entities organized outside of the PRC will be considered residents for Chinese Income tax purposes if the place of effective management or control is within the PRC. The implementation rules to the New EIT Law provide that non-resident legal entities will be considered PRC residents if substantial and overall management and control over the manufacturing and business operations, personnel, accounting, properties, etc, occurs within the PRC. Despite the present uncertainties resulting from the limited PRC tax guidance on the issue, the Group does not believe that the legal entities organized outside of the PRC within the Group should be treated as residents for EIT law purposes. If the PRC tax authorities subsequently determine that the Company and its subsidiaries registered outside the PRC should be deemed a resident enterprise, the Company and its subsidiaries registered outside the PRC will be subject to the PRC income tax at a rate of 25% with the statute subject to the determination by PRC tax authorities.

If the Company were to be non-resident for PRC tax purpose, dividends paid to it out of profits earned after January 1, 2008 would be subject to a withholding tax. In the case of dividends paid by PRC subsidiaries, the withholding tax would be 10%.

The Chinese tax authorities clarified that distributions made out of earnings prior to but distributed after January 1, 2008 will not be subject to withholding tax. The aggregate undistributed earnings of the Company's subsidiaries, VIEs and VIEs' subsidiaries and schools located in the PRC that are available for distribution are $362,485,989 and $556,236,815 as of February 29, 2016 and February 28, 2017, respectively. Upon distribution of such earnings, the Company will be subject to PRC taxes, the amount of which is impractical to estimate. The Company did not record any withholding tax on any of the aforementioned undistributed earnings because it intends to permanently reinvest all earnings in China and the aforementioned subsidiaries do not intend to declare dividends to the Company.

COMMON SHARES

12 Months Ended

Feb. 28, 2017

Stockholders' Equity Note [Abstract]

Common Shares [Text Block]

17.

COMMON SHARES

The Company has two classes of common shares, namely, Class A and Class B common shares, following the issuance of Class A common shares upon the IPO in October 2010.

Holders of Class A common shares and Class B common shares have the same rights except for voting and conversion rights. In respect of matters requiring shareholders' vote, each Class A common share is entitled to one vote, and each Class B common share is entitled to ten votes. Each Class B common share is convertible into one Class A common share at any time by the holder thereof. Class A common shares are not convertible into Class B common shares under any circumstances.

During the years ended February 28, 2015, February 29, 2016 and February 28, 2017, 8,075,000, nil and nil Class B common shares were converted into 8,075,000, nil and nil Class A common shares, respectively.

During the years ended February 28, 2015, February 29, 2016 and February 28, 2017, 2,092,730, 1,419,484 and 1,726,874 shares were issued in connection with vesting of non-vested shares granted to employees and converted into 1,046,365, 709,742 and 863,437 ADSs, respectively (representing 2,092,730, 1,419,484 and 1,726,874 Class A common shares, respectively).

During the years ended February 29, 2016 and February 28, 2017, 40,136 and 103,888 of share options granted to employees were exercised and converted into 20,068 and 51,944 ADSs, respectively (representing 40,136 and 103,888 Class A common shares, respectively).

During the years ended February 29, 2016 and February 28, 2017, 478,036 and 647,859 Class A common shares were issued as consideration of business acquisitions, respectively.

During the year ended February 28, 2017, 342,462 common shares issued to the Bond holders were converted into 171,231 ADSs.

NET INCOME PER SHARE

12 Months Ended

Feb. 28, 2017

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

18.

NET INCOME PER SHARE

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Numerator:
Net income attributable to TAL Education Group's shareholders	$	67,156,575	$	102,878,518	$	116,880,012
Eliminate the dilutive effect of interest expense of the bond payable (iii)		-		7,499,323		7,539,778
Numerator for diluted net income per share	$	67,156,575	$	110,377,841	$	124,419,790
Denominator:
Weighted average shares outstanding Basic		158,381,576		160,109,169		162,548,494
Effect of dilutive securities:
Dilutive effect of non-vested shares and options (i)		5,208,073		5,447,276		8,467,663
Dilutive effect of the bond payable (iii)		-		17,499,810		17,492,262
Denominator for diluted net income per share		163,589,649		183,056,255		188,508,419
Net income per common share attributable to TAL Education Group's shareholders-basic (ii)	$	0.42	$	0.64	$	0.72
Net income per common share attributable to TAL Education Group's shareholders-diluted	$	0.41	$	0.60	$	0.66

(i)

For the years ended February 28, 2015, February 29, 2016 and February 28, 2017, 1,976,750, 1,421,576 and 1,814,724 non-vested shares and share options were excluded from the calculation, respectively, as their effect was anti-dilutive.

(ii)

The Company's common shares are divided into Class A and Class B common shares. Holders of Class A and Class B common shares have the same dividend rights. Therefore, the Company does not present earnings per share for each separate class.

(iii)

As disclosed in Note 12, the Company issued the Bond on May 21, 2014. For the year ended February 28, 2015, 13,616,291 common shares resulting from the assumed conversion of bond payable were excluded from the calculation of diluted net income per share as their effect was anti-dilutive.

RELATED PARTY TRANSACTIONS

12 Months Ended

Feb. 28, 2017

19.

RELATED PARTY TRANSACTIONS

The Group had the following balances and transactions with related parties:

Balances:

	As of		As of
	February 29,		February 28,
	2016		2017

Amounts due from related parties-current ⁽ⁱ⁾	$	2,594,430	$	3,424,285
Amounts due from related parties-non-current ⁽ⁱ⁾	$	1,342,999	$	-
Amounts due to related parties-current ⁽ⁱⁱ⁾	$	4,277,896	$	3,042,785
Amounts due to related parties-non-current ⁽ⁱⁱ⁾	$	-	$	2,840,000

Transactions:

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Services fees ⁽ⁱⁱⁱ⁾	$	37,819	$	426,084	$	596,987
Other revenue ^(iv)	$	-	$	-	$	60,657

(i)

The amounts due from related parties represent loans, prepayments to certain investees and advance received by an investee on behalf of the Group.

(ii)

The amounts due to related parties are in connection with investment payable and advances received on behalf of certain investees.

(iii)

The amounts of services fees mainly represent amounts in connection with services provided to the Group by certain investees.

(iv)

The amounts of other revenue mainly represent amounts in connection with services provided by the Group to certain investees.

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Feb. 28, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments Contingencies and Guarantees [Text Block]

20.

COMMITMENTS AND CONTINGENCIES

Lease commitment

The Group leases certain office premises under non-cancellable leases, the term of which are fifteen years or less and are renewable upon negotiation. Rental expenses under operating leases for the years ended February 28, 2015, February 29, 2016 and February 28, 2017 were $58,047,539, $82,257,681and $148,640,828, respectively.

Future minimum payments under non-cancellable operating leases as of February 28, 2017 were as follows:

Fiscal year ending
February 2018	$	171,532,978
February 2019		166,678,297
February 2020		149,165,037
February 2021		123,118,320
February 2022		97,004,388
Thereafter		166,778,464
Total	$	874,277,484

Investment commitment

The Group was obligated to pay $25,705,255 for the long-term investments under various arrangements as of February 28, 2017.

Capital commitment

As of February 28, 2017, the Group had outstanding capital commitments totaling $38,260,533, mainly relating to capital expenditures of property and equipment.

Contingencies

As of February 28, 2017, the Group is in the process of preparing filings and applying for permits of certain learning centers. Since the contingent liability related to not meeting the filing requirements cannot be reasonably estimated, the Group did not record any liabilities pertaining to this.

SEGMENT INFORMATION

12 Months Ended

Feb. 28, 2017

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

21.

SEGMENT INFORMATION

The Group is mainly engaged in after-school tutoring in the PRC. The Group's chief operating decision maker ("CODM") has been identified as the Chief Executive Officer. In comparative periods, the Group determined each location represented an operating segment and all the locations met the aggregation criteria set forth in the U.S. GAAP with respect to segment reporting as they have similar economic characteristics and provide the same tutoring services. Due to reorganization of business units and change in internal reporting in current fiscal year, the CODM currently regularly reviews the consolidated financial results of the Group. Therefore, the Group has one single operating and reportable segment.

Compensation and Retirement Disclosure [Abstract]

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

MAINLAND CHINA CONTRIBUTION PLAN

12 Months Ended

Feb. 28, 2017

Pension and Other Postretirement Benefits Disclosure [Text Block]

22.

MAINLAND CHINA CONTRIBUTION PLAN

Full time employees of the Group in the PRC participate in a government-mandated multi-employer defined contribution plan pursuant to which certain pension benefits, medical care, unemployment insurance, employee housing fund and other welfare benefits are provided to employees. The PRC labor regulations require the Group to accrue for these benefits based on certain percentages of the employees' salaries. Total provisions for such employee benefits were $25,733,719, $37,556,437and $63,922,568 for the years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.

STATUTORY RESERVES AND RESTRICTED NET ASSETS

12 Months Ended

Feb. 28, 2017

Disclosure of Restrictions on Dividends, Loans and Advances Disclosure [Abstract]

STATUTORY RESERVES AND RESTRICTED NET ASSETS [Text Block]

23.

STATUTORY RESERVES AND RESTRICTED NET ASSETS

As stipulated by the relevant PRC laws and regulations, PRC entities are required to make appropriations from net income as determined in accordance with the PRC GAAP to non-distributable statutory reserve, which includes a statutory surplus reserve and a statutory welfare reserve (the ''reserve fund''), and a development fund. The PRC laws and regulations require that annual appropriations of 10% of after-tax income should be set aside prior to payments of dividends as statutory surplus reserve until the balance reaches 50% of the PRC entity registered capital.

In private school sector, the PRC laws and regulations require that certain amount should be set aside as development fund prior to payments of dividends. In the case of private school that requires reasonable returns, this amount should be no less than 25% of the annual net income of the school, while in the case of a private school that does not require reasonable returns, this amount should be no less than 25% of annual increase in the net assets of the school, if any.

The statutory reserve may be applied against prior year losses, if any, and may be used for general business expansion and production or increase in registered capital of the entities. For the years ended February 29, 2016 and February 28, 2017, the Group made apportions of $182,398 and $877,924 to the statutory surplus reserve, respectively, and $3,837,875 and $4,547,597 to the development fund, respectively.

As a result of these PRC laws and regulations and the requirement that distribution by PRC entities can only be paid out of distributable profits computed in accordance with PRC GAAP, the PRC entities are restricted from transferring a portion of their net assets to the Group. Amounts restricted include paid-in capital and the statutory reserve of the Company's PRC subsidiaries, the VIEs and VIEs' subsidiaries and schools. As of February 29, 2016 and February 28, 2017, paid-in capital balance of such entities was $35,932,600 and $53,638,081, respectively, and statutory reserve balance was $22,981,900 and $28,407,421, respectively. The total of restricted net assets as of February 29, 2016 and February 28, 2017 was therefore $58,914,500 and $82,045,502, respectively.

SHARE-BASED COMPENSATION

12 Months Ended

Feb. 28, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

24.

SHARE-BASED COMPENSATION

In June 2010, the Company adopted the 2010 Share Incentive Plan. The plans permit the grant of options to purchase the Class A common shares, share appreciation rights, restricted shares, restricted share units, dividend equivalent rights and other instruments as deemed appropriate by the administrator under the plans. In August 2013, the Company amended and restated the 2010 Share Incentive Plan. Pursuant to the amended and restated 2010 Share Incentive Plan, the maximum aggregate number of Class A common shares that may be issued pursuant to all awards under the share incentive plan is equal to five percent (5%) of the total issued and outstanding shares as of the date of the amended and restated 2010 Share Incentive Plan. However, the shares reserved may be increased automatically if and whenever the unissued share reserve accounts for less than one percent (1%) of the total then issued and outstanding shares, so that after the increase, the shares unissued and reserved under this plan immediately after each such increase shall equal five percent (5%) of the then issued and outstanding shares.

The total compensation expense is recognized on a straight-line basis over the respective vesting periods. The Group recorded the related compensation expense of $18,441,076, $25,847,497 and $36,115,200 for the years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.

Table below shows the summary of share based compensation:

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Cost of revenues	$	47,808	$	42,679	$	111,001
Selling and marketing expenses		2,072,742		2,479,864		3,367,840
General and administrative expenses		16,320,526		23,324,954		32,636,359
Total	$	18,441,076	$	25,847,497	$	36,115,200

Non-vested shares

On April 26, 2015, the Company granted 1,460,026 non-vested shares to independent directors and employees. The non-vested shares vest as follows: (1) 30,400 vests from July 26, 2015 to July 26, 2019, (2) 1,429,626 vests from January 26, 2016 to January 26, 2025.

On July 26, 2015, the Company granted 188,024 non-vested shares to independent directors and employees. These non-vested shares vest as follows: (1) 39,000 vests from October 26, 2015 to October 26, 2018, (2) 107,824 vests from January 26, 2016 to January 26, 2022, (3) 41,200 vests from July 26, 2016 to July 26, 2023.

On October 26, 2015, the Company granted 2,971,002 non-vested shares to employees. These non-vested shares vest as follows: (1) 2,829,680 vests from July 26, 2016 to July 26, 2025, (2) 141,322 vests from October 26, 2016 to October 26, 2018.

On January 26, 2016, the Company granted 258,894 non-vested shares to employees. These non-vested shares vest as follows: (1) 179,694 vests from July 26, 2016 to July 26, 2025, (2) 79,200 vests from January 26, 2017 to January 26, 2026.

On April 26, 2016, the Company granted 157,166 non-vested shares to employees. The non-vested shares vest as follows: (1) 13,546 vests on July 26, 2016, (2) 143,620 vests from January 26, 2017 to January 26, 2023.

On July 26, 2016, the Company granted 385,576 non-vested shares to employees. These non-vested shares vest as follows: (1) 137,576 vests from January 26, 2017 to January 26, 2023, (2) 248,000 vests from July 26, 2017 to July 26, 2026.

On October 26, 2016, the Company granted 618,900 non-vested shares to independent directors and employees. These non-vested shares vests from July 26, 2017 to July 26, 2026.

On January 26, 2017, the Company granted 402,800 non-vested shares to employees. The non-vested shares vest as follows: (1) 5,000 vests on October 26, 2017, (2) 397,800 vests from July 26, 2017 to July 26, 2026.

The activities of non-vested shares granted under the 2010 Share Incentive Plan are summarized as follows:

	Number of		Weighted
	non-vested		average grant date
	shares		fair value

Outstanding as of February 28, 2014		7,242,112		5.80
Granted		8,208,254		12.95
Forfeited		381,300		8.74
Vested		2,482,416		7.25
Outstanding as of February 28, 2015		12,586,650		10.09
Granted		4,877,946		18.67
Forfeited		1,355,964		9.08
Vested		1,869,530		10.78
Outstanding as of February 29, 2016		14,239,102		13.04
Granted		1,564,442		36.42
Forfeited		425,980		19.53
Vested		2,276,558		13.04
Outstanding as of February 28, 2017		13,101,006		15.62

The Company recorded compensation expense of $18,441,076, $24,929,207 and $34,003,045 for the years ended February 28, 2015, February 29, 2016 and February 28, 2017 related to non-vested shares, respectively.

As of February 28, 2017, the unrecognized compensation expense related to the non-vested share awards amounted to $193,652,023, which will be recognized over a weighted-average period of 3.7 years. The total fair value of non-vested shares that vested during the years ended February 28, 2015, February 29, 2016 and February 28, 2017 was $17,997,516, $20,153,533 and $29,686,316, respectively.

Share options

On April 26, 2015, the Company granted 450,000 share options to employees and majority of the share options shall vest in equal batches after the start of vesting period of 6 years. The exercise price per share option granted was $16.10.

On July 26, 2015, the Company granted 101,200 share options to employees and majority of the share options shall vest in equal batches after the start of vesting period ranging from 6 to 8 years. The exercise price per share option granted was $16.10.

On October 26, 2015, the Company granted 447,200 share options to employees and majority of the share options shall vest in equal batches after the start of vesting period ranging from 4 to 6 years. The exercise price per share option granted was $14.50.

On January 26, 2016, the Company granted 214,080 share options to employees and majority of the share options shall vest in equal batches after the start of vesting period ranging from 4 to 10 years. The exercise price per share option granted was $18.32.

On April 26, 2016, the Company granted 50,000 share options to employees and the share options shall vest in equal batches after the start of vesting period ranging from 4 to 6 years. The exercise price per share option granted was $22.17.

On July 26, 2016, the Company granted 58,400 share options to employees and the share options shall vest in equal batches after the start of vesting period ranging from 3 to 6 years. The exercise price per share option granted was $25.79.

On October 26, 2016, the Company granted 240,800 share options to employees and the share options shall vest in equal batches after the start of vesting period ranging from 6 to 10 years. The exercise price per share option granted was $29.58.

On January 26, 2017, the Company granted 99,200 share options to employees and the share options shall vest in equal batches after the start of vesting period ranging from 6 to 10 years. The exercise price per share option granted was $34.13.

The fair value of each option granted was estimated on the date of grant using the Black-Scholes option-pricing model with the following assumptions used for grants during the applicable periods:

	For the year ended February 29, 2016			For the year ended February 28, 2017
Risk-free interest rate⁽¹⁾		1.64%-1.97	%		1.34%-2.36	%
Expected life (years)⁽²⁾		6.25-8.75			6.56-7.92
Expected dividend yield⁽³⁾		0	%		0	%
Volatility⁽⁴⁾		34.0%-34.7	%		33.1%-33.8	%
Fair value of options at grant date per share		$7.66 to $10.65			$13.04 to $19.13

(1)

Risk-free interest rate

Risk-free interest rate for periods within the contractual life of the option is based upon the U.S. treasury yield curve in effect at the time of grant.

(2)

Expected life (years)

Assumption of the expected term were based on the vesting and contractual terms and employee demographics.

(3)

Expected dividend yield

The dividend yield was estimated by the Company based on its expected dividend policy over the expected term of the options.

(4)

Volatility

The volatility assumption was estimated based historical volatility of the Company's share price applying the guidance provided by ASC 718. The Company begins to estimate the volatility assumption solely based on its historical information since October 2010.

Share options activity for the years ended February 29, 2016 and February 28, 2017 was as follows:

			Weighted		Weighted		Aggregate
			average		average remaining		intrinsic
	Number		exercise price		contractual		value
Share options	of shares		(US$)		life (Years)		(US$)

Outstanding as of February 28, 2015		-		-		-		-
Granted		1,212,480		15.90
Exercised		40,136		16.10
Forfeited		49,798		16.10
Outstanding as of February 29, 2016		1,122,546		15.88		9.77		11,216,526
Granted		448,400		29.26
Exercised		103,888		16.11
Forfeited		128,176		18.29
Outstanding as of February 28, 2017		1,338,882		20.12		9.48		30,954,058
Vested and expected to vest as of February 28, 2017		1,133,477		19.85		9.40		26,502,121
Exercisable as of February 28, 2017		116,776		16.47		8.77		3,125,384

The Company recorded compensation expense of $918,290 and $2,112,155 for the years ended February 29, 2016 and February 28, 2017 related to share options, respectively.

Total intrinsic value of options exercised for the years ended February 29, 2016 and February 28, 2017 was $341,003 and $2,555,454, respectively. The total fair value of options vested during the years ended February 29, 2016 and February 28, 2017 was $523,110 and $1,706,215, respectively.

As of February 28, 2017, there was $13,607,469 unrecognized share-based compensation cost related to share options, which will be recognized over a weighted-average vesting period of 3.8 years. To the extent the actual forfeiture rate is different from the original estimate, actual share-based compensation costs related to these awards may be different from expectation.

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

Subsequent Events [Text Block]

SUBSEQUENT EVENTS

12 Months Ended

Feb. 28, 2017

Subsequent Events [Abstract]

25.

SUBSEQUENT EVENTS

On April 27, 2017, the Company declared a special cash dividend to its shareholders of record as of the close of business on May 11, 2017 at an amount of $0.25 per common share ($0.50 per ADS).

On April 26, 2017, the Company granted 164,660 non-vested shares to employees with vesting periods ranging from 4 to 6 years. The fair value per non-vested share granted was $58.09, which approximated the market price of the Company’s ADS on the New York Stock Exchange as of the grant date.

On April 26, 2017, the Company granted 25,000 share options to employees with vesting period of 4 years and contractual term of 10 years. The exercise price per share option granted is $40.05 and the fair value of the option was $28.69 on grant date.

During the three-month period ended May 31, 2017, certain bond holders converted their bonds with carrying amount of $30,379,000 to 1,160,323 ADSs.

SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Feb. 28, 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 ("U.S. GAAP").

Consolidation, Policy [Policy Text Block]

Basis of consolidation

Consolidation, Variable Interest Entity, Policy [Policy Text Block]

Consolidation of Variable Interest Entities

The power, through voting rights or similar rights, to direct the activities of the entity that most significantly impact the entity’s economic performance

The obligation to absorb the entity’s expected losses, or

The right to receive the entity’s expected residual returns

Please see Note 1 for the presentation of abbreviated financial information of the VIEs and the Group without the VIEs, after elimination of intercompany balances and transactions.

Use of Estimates, Policy [Policy Text Block]

Use of estimates

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and cash equivalents

Term Deposits [Policy Text Block]

Term deposits

Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]

Restricted cash

Short Term investments [Policy Text Block]

Short-term investments

Property, Plant and Equipment, Policy [Policy Text Block]

Property and equipment, net

Building		35-40 years
Computer, network equipment and software		3 years
Vehicles		4-5 years
Office equipment and furniture		3-5 years
Leasehold improvement		Shorter of the lease term or estimated useful lives

Business Combinations Policy [Policy Text Block]

Business combinations

Business combinations occurred during the year ended February 28, 2017 are disclosed in Note 3.

Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]

Acquired intangible assets, net

Trade name and domain names	3.0-10.4 years
Copyrights	3.0-5.0 years
Student and user base	1.3-7.0 years
Technology	5.0 years
Partnership agreements	2.6-3.5 years
Non-compete agreements	2.0-3.0 years
Education licenses	1.7-5.0 years
Customer relationship	3.0-5.0 years
Concession	3.0-5.0 years
School cooperation agreements	5.0-6.4 years
Teaching materials	10.0 years

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Impairment of long-lived assets

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

Goodwill

The Group recognized no impairment loss on goodwill for any of the periods presented.

Long Term Investments [Policy Text Block]

Long-term investments

The Group’s long-term investments consist of cost method investments, equity method investments, available-for-sale investments and fair value option investments.

Cost method investments

Equity method investments

Available-for-sale investments

Realized gains and losses and provision for decline in value judged to be other than temporary, if any, are recognized in the consolidated statements of operations.

Fair value option investments

The Group elected the fair value option to account for certain investments whereby the change in fair value is recognized in the consolidated statements of operations.

Fair Value Measurement, Policy [Policy Text Block]

Fair value

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

Fair value of financial instruments is discussed in Note 14.

Revenue Recognition, Policy [Policy Text Block]

Revenue recognition

The primary sources of the Group's revenues are as follows:

(a)

Educational programs and services

(b)

Online education services through www.xueersi.com

(c)

Others

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

Share-based compensation

Value Added Tax [Policy Text Block]

Value added tax

Xueersi Education enjoys VAT exemption for book sales from February 2014 to December 2017.

Lease, Policy [Policy Text Block]

Operating leases

Advertising Costs, Policy [Policy Text Block]

Advertising costs

Government Subsidies [Policy Text Block]

Government subsidies

Foreign Currency Transactions and Translations Policy [Policy Text Block]

Foreign currency translation

Foreign Currency Risk [Policy Text Block]

Foreign currency risk

Income Tax, Policy [Policy Text Block]

Income taxes

Comprehensive Income, Policy [Policy Text Block]

Comprehensive income

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentration of credit risk

Fair Value of Financial Instruments, Policy [Policy Text Block]

Financial instruments

Earnings Per Share, Policy [Policy Text Block]

Net income per share

New Accounting Pronouncements, Policy [Policy Text Block]

Recent accounting pronouncements adopted

Recent accounting pronouncements not yet adopted

Step 1: Identify the contract(s) with a customer.

Step 2: Identify the performance obligations in the contract.

Step 3: Determine the transaction price.

Step 4: Allocate the transaction price to the performance obligations in the contract.

Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.

An entity should apply the amendments in this ASU using one of the following two methods:

Retrospectively to each prior reporting period presented and the entity may elect any of the following practical expedients:

⋅

For completed contracts, an entity need not restate contracts that begin and end within the same annual reporting period.

⋅

The amount by which each financial statement line item is affected in the current reporting period by the application of this ASU as compared to the guidance that was in effect before the change.

⋅

An explanation of the reasons for significant changes.

The Group is in the process of evaluating the impact of this pronouncement to its consolidated financial statements.

The new guidance makes targeted improvements to existing U.S. GAAP by:

•

Requiring public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes;

•

Eliminating the requirement to disclose the fair value of financial instruments measured at amortized cost for organizations that are not public business entities;

•

ORGANIZATION AND PRINCIPAL ACTIVITIES (Tables)

12 Months Ended

Feb. 28, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule Of Major Subsidiaries And Consolidated Variable Interest Entities And Schools [Table Text Block]

As of February 28, 2017, details of the Company's major subsidiaries, its VIEs and VIEs' major subsidiaries and schools are as follows:

		Place of
	Later of date of	incorporation (or	Percentage
	incorporation	establishment)	of legal
Name	or acquisition	/operation	ownership	Principal activities

Major Subsidiaries:

TAL Holding Limited ("TAL Hong Kong")	March 11, 2008	Hong Kong	100%	Holding company

Beijing Century TAL Education Technology Co., Ltd. ("TAL Beijing")	May 8, 2008	Beijing	100%	Software sales, and consulting service

Beijing Huanqiu Zhikang Shidai Education Consulting Co., Ltd. ("Huanqiu Zhikang")	September 17, 2009	Beijing	100%	Education and management consulting service

Yidu Huida Education Technology (Beijing) Co., Ltd. ("Yidu Huida")	November 11, 2009	Beijing	100%	Software sales and consulting service

Yidu Technology Group ("Yidu Cayman")	February 2, 2012	Cayman Islands	100%	Holding company

Yidu Technology Group Limited ("Yidu Hong Kong")	April 13, 2012	Hong Kong	100%	Holding company

Beijing Xintang Sichuang Education Technology Co., Ltd. ("Beijing Xintang Sichuang")	August 27, 2012	Beijing	100%	Software and Network development, sales, and consulting service

Zhixuesi Education Consulting (Beijing) Co., Ltd. ("Zhixuesi Beijing")	October 23, 2012	Beijing	100%	Software and Network development, sales, and consulting service

YiduXuedi Network Technology (Beijing) Co., Ltd. ("Yidu Xuedi Beijing")	November 30, 2012	Beijing	100%	Software and Network development, sales, and consulting service

Pengxin TAL Industrial investment (Shanghai) Co., Ltd. ("Pengxin TAL")	June 26, 2014	Shanghai	100%	Investment management and consulting services

Tianjin Dongxuetang Education Information Consulting Co., Ltd (“Tianjin Dongxuetang”)	June 15, 2015	Tianjin	100%	Educational information consulting and educational software development

Wuxi TAL Education Consulting Co., Ltd (“Wuxi TAL”)	January 12, 2016	Wuxi	100%	Educational information consulting and educational software development

Firstleap Education (“Firstleap”)	January 22, 2016	Cayman Islands	100%	Holding company

Firstleap Education (HK) Limited (“Firstleap Hong Kong”)	January 22, 2016	Hong Kong	100%	Holding company

Beijing Lebai Information Consulting Co., Ltd (“Lebai Information”)	January 22, 2016	Beijing	100%	Education and management consulting service

Beijing Yizhen Xuesi Education Technology Co., Ltd (“Yizhen Xuesi”)	November 3, 2016	Beijing	100%	Software and Network development, sales, and consulting service

VIEs:

Beijing Xueersi Education Technology Co., Ltd. ("Xueersi Education")	December 31, 2005	Beijing	N/A*	Sales of educational materials and products

Beijing Xueersi Network Technology Co., Ltd. ("Xueersi Network")	August 23, 2007	Beijing	N/A*	Technology development and Educational consulting service

Xinxin Xiangrong Education Technology (Beijing) Co., Ltd (“Xinxin Xiangrong”)	June 23, 2015	Beijing	N/A*	Technology development and Educational consulting service

Beijing Lebai Education Consulting Co., Ltd (“Lebai Education”)	January 22, 2016	Beijing	N/A*	Educational consulting service

VIEs' major subsidiaries and schools:

Beijing Haidian District Xueersi Training School ("Beijing Haidian School")	July 3, 2006	Beijing	N/A*	After-school tutoring for primary and secondary school students

Beijing Dongcheng District Xueersi Training School ("Beijing Dongcheng School")	March 21, 2008	Beijing	N/A*	After-school tutoring for primary and secondary school students

Wuhan Jianghan District Xueersi English Training School ("Wuhan Jianghan School")	July 1, 2008	Wuhan	N/A*	Language education

Shanghai Changning District Xueersi Training School ("Shanghai Changning School")	August 1, 2008	Shanghai	N/A*	After-school tutoring for primary and secondary school students

Shanghai Minhang District Xueersi Training School ("Shanghai Minhang School")	August 1, 2008	Shanghai	N/A*	Language education

Nanjing Xueersi Education Training School ("Nanjing Xueersi School")	April 19, 2013	Nanjing	N/A*	After-school tutoring for primary and secondary school students

Tianjin Xueersi Education Information Consulting Co., Ltd. ("Tianjin Education")	August 14, 2009	Tianjin	N/A*	Educational information consulting service

Guangzhou Xueersi Education Technology Co., Ltd. ("Guangzhou Education")	August 16, 2009	Guangzhou	N/A*	Educational technology research and development

Shenzhen Xueersi Education Technology Co., Ltd. ("Shenzhen Education")	December 22, 2009	Shenzhen	N/A*	Teaching software research and development

Tianjin Hexi District Xueersi Training School (''Hexi Xueersi School'')	August 3, 2010	Tianjin	N/A*	After-school tutoring for primary and secondary school students

Hangzhou Xueersi Education Consulting Co., Ltd. (''Hangzhou Education'')	December 1, 2010	Hangzhou	N/A*	Educational information consulting and educational software development

Xi'an Xueersi Network Technology Co., Ltd. (''Xi'an Network'')	February 15, 2011	Xi'an	N/A*	Education consulting service

Chengdu Xueersi Education Consulting Co., Ltd. (''Chengdu Education'')	March 18, 2011	Chengdu	N/A*	Educational information consulting and educational software development

TaiyuanYingze District Xueersi Training School (" Taiyuan Yingze School")	February 21, 2012	Taiyuan	N/A*	After-school tutoring for primary and secondary school students

Suzhou TAL Network Technology Co., Ltd (''Suzhou TAL Network'')	February 21, 2012	Suzhou	N/A*	Education consulting service

Chongqing Shapingba District Xueersi Education Training School ("Chongqing Shapingba School")	February 24, 2012	Chongqing	N/A*	After-school tutoring for primary and secondary school students

Shenyang Xueersi Education Information Consulting Co., Ltd. ("Shenyang Education")	April 12, 2012	Shenyang	N/A*	Educational information consulting service

Zhengzhou Jinshui District Xueersi Shulihua Training Center ("Zhengzhou Jinshui Center")	June 18, 2012	Zhengzhou	N/A*	After-school tutoring for primary and secondary school students

Guangzhou Tianhe District Xueersi Training Center ("Guangzhou Tianhe Center")	July 12, 2012	Guangzhou	N/A*	After-school tutoring for primary and secondary school students

Qingdao Xueersi Education Information Consulting Co., Ltd. ("Qingdao Education")	April 1, 2014	Qingdao	N/A*	Educational information consulting and educational software development

Chongqing Nan'an Xueersi Training School ("Chongqing Nan’an School")	April 11, 2014	Chongqing	N/A*	After-school tutoring for primary and secondary school students

Changsha TAL Education Technology Co., Ltd. ("Changsha Education")	August 1, 2014	Changsha	N/A*	Educational information consulting and educational software development

Jinan Xueersi Education Training School ("Jinan Xueersi School")	September 2, 2014	Jinan	N/A*	After-school tutoring for primary and secondary school students

Shijiazhuang Qiaoxi District Xueersi Culture Training School ("Shijiazhuang Qiaoxi School")	December 18, 2014	Shijiazhuang	N/A*	After-school tutoring for primary and secondary school students

Xi'an Beilin District Xueersi Education Training Center (“Xi'an Beilin”)	April 2, 2015	Xi'an	N/A*	After-school tutoring for primary and secondary school students

Hefei Lebai Education Consulting Co., Ltd (“Hefei Lebai”)	January 22, 2016	Hefei	N/A*	Educational information consulting service

Shenyang Firstleap Education Training School (“Shenyang Firstleap”)	January 22, 2016	Shenyang	N/A*	Tutoring for children English

Beijing Yinghe Youshi Technology Co., Ltd (“Yinghe Youshi”)	February 1, 2016	Beijing	N/A*	Educational information consulting service

Beijing Shunshun Bida Information Consulting Co., Ltd. (“Shunshun Bida”)	July 31, 2016	Beijing	N/A*	Study abroad intermediary service

Shanghai Yaya Information Technology Co., Ltd (“Shanghai Yaya”)	August 26, 2016	Shanghai	N/A*	Technology development and consulting service

These entities are controlled by the Company pursuant to the contractual arrangements disclosed below.

Schedule of Variable Interest Entities [Table Text Block]

	As of February 29,		As of February 28,
	2016		2017

Cash and cash equivalents	$	239,371,252	$	129,006,713
Term deposits		8,090,042		-
Prepaid expenses and other current assets		24,983,517		183,886,072
Total current assets		272,444,811		312,892,785
Property and equipment, net		82,652,777		120,949,643
Other non-current assets		163,504,716		392,352,040
Total assets		518,602,304		826,194,468
Deferred revenue-current		260,137,064		465,944,822
Accrued expenses and other current liabilities		80,414,871		127,137,865
Total current liabilities		340,551,935		593,082,687
Total non-current liabilities		9,510,846		27,789,961
Total liabilities	$	350,062,781	$	620,872,648

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Net revenues	$	393,401,571	$	575,928,039	$	978,290,610
Net income	$	121,489,140	$	175,088,200	$	279,491,964

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Net cash provided by operating activities	$	85,654,272	$	200,357,576	$	211,244,112
Net cash used in investing activities	$	(60,089,867)	$	(111,318,060)	$	(298,626,732)
Net cash used in financing activities	$	-	$	-	$	(16,376,965)

Schedule Of Consolidation Of Entity And Subsidiaries Financial Statement Balances And Amounts [Table Text Block]

	As of February 29,		As of February 28,
	2016		2017

Cash and cash equivalents	$	194,670,784	$	341,210,291
Term deposits		9,202,594		-
Prepaid expenses and other current assets		39,541,385		217,017,929
Total current assets		243,414,763		558,228,220
Property and equipment, net		31,976,906		33,357,075
Other non-current assets		267,385,060		411,126,188
Total assets		542,776,729		1,002,711,483
Deferred revenue-current		20,797,686		38,202,210
Accrued expenses and other current liabilities		21,813,806		35,855,446
Total current liabilities		42,611,492		74,057,656
Total non-current liabilities		227,967,273		453,111,316
Total liabilities	$	270,578,765	$	527,168,972

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Net revenues	$	40,567,998	$	44,020,738	$	64,809,045
Net loss	$	(54,345,119)	$	(72,332,000)	$	(167,002,120)

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Net cash provided by/ (used in) operating activities	$	61,923,715	$	(12,639,156)	$	148,313,329
Net cash used in investing activities	$	(85,695,143)	$	(104,033,927)	$	(219,638,616)
Net cash provided by financing activities	$	201,837,942	$	645,989	$	214,673,801

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

Property, Plant and Equipment [Table Text Block]

SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Feb. 28, 2017

Accounting Policies [Abstract]

Depreciation and amortization are calculated on a straight-line basis over the following estimated useful lives:

Building		35-40 years
Computer, network equipment and software		3 years
Vehicles		4-5 years
Office equipment and furniture		3-5 years
Leasehold improvement		Shorter of the lease term or estimated useful lives

Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]

The amortization periods by major intangible asset classes are as follows:

Trade name and domain names	3.0-10.4 years
Copyrights	3.0-5.0 years
Student and user base	1.3-7.0 years
Technology	5.0 years
Partnership agreements	2.6-3.5 years
Non-compete agreements	2.0-3.0 years
Education licenses	1.7-5.0 years
Customer relationship	3.0-5.0 years
Concession	3.0-5.0 years
School cooperation agreements	5.0-6.4 years
Teaching materials	10.0 years

BUSINESS ACQUISITION (Tables)

12 Months Ended

Feb. 28, 2017

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The purchase price was allocated as of November 30, 2016, the date of acquisition, as follows:

			Amortization
	US$		period

Cash and cash equivalents	$	4,381,051
Other current assets		5,044,431
Intangible assets
Student base		4,605,000	5.1 years
Goodwill		46,546,189
Deferred revenue		(9,425,421)
Deferred tax liabilities		(1,151,250)
Total purchase consideration	$	50,000,000

Business acquisition in fiscal year 2016

Business Acquisition, Pro Forma Information [Table Text Block]

	For the years ended
	February 28/29,
	2015		2016
	(Unaudited)		(Unaudited)

Pro forma net revenues	$	459,447,759	$	660,332,001
Pro forma net income	$	52,981,781	$	94,756,008
Pro forma net income per share - basic	$	0.33	$	0.59
Pro forma net income per share - diluted	$	0.32	$	0.52

Business acquisition in fiscal year 2017

Business Acquisition, Pro Forma Information [Table Text Block]

	For the years ended
	February 29/28,
	2016		2017
	(Unaudited)		(Unaudited)

Pro forma net revenues	$	645,751,588	$	1,062,742,905
Pro forma net income attributable to TAL Education Group	$	95,833,307	$	112,849,625
Pro forma net income per share - basic	$	0.60	$	0.69
Pro forma net income per share - diluted	$	0.56	$	0.64

Firstleap

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The purchase price was allocated as of January 22, 2016, the date of acquisition, as follows:

			Amortization
	US$		period

Cash and cash equivalents	$	20,942,238
Other current assets		5,610,330
Property and equipment, net		5,423,538
Rental deposits		1,228,525
Intangible assets
Student base		4,547,390	7 years
Trade name		5,079,693	10 years
Goodwill		61,701,300
Other current liabilities		(13,260,800)
Deferred revenue		(45,093,685)
Noncontrolling interest		400,241
Total purchase consideration	$	46,578,770

Yinghe Youshi

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The purchase price consisted of the following:

	US$

Cash consideration	$	7,856,523
Fair value of the 38.37% equity interest:
Carrying amount		4,284,233
Gain on remeasurement of fair value of noncontrolling equity investment		971,681
Total	$	13,112,437

The purchase price was allocated as of February 1, 2016, the date of acquisition, as follows:

			Amortization
	US$		period

Cash and cash equivalents	$	1,934,630
Other current assets		759,555
Property and equipment, net		258,353
Intangible assets
Technology		1,460,032	5 years
Trade name		1,353,571	10 years
Goodwill		12,999,277
Other current liabilities		(881,415)
Deferred tax liabilities		(771,840)
Noncontrolling interest		(3,999,726)
Total purchase consideration	$	13,112,437

Shunshun Bida [Member]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The purchase price consisted of the following:

	US$

Cash consideration	$	19,119,796
Common shares		13,558,991
Fair value of the previously held 30% equity interest:
Carrying amount		10,515,391
Gain on remeasurement of fair value as of acquisition date		25,225,611
Total	$	68,419,789

The purchase price was allocated as of July 31, 2016, the date of acquisition, as follows:

			Amortization
	US$		period

Cash and cash equivalents	$	11,121,264
Other current assets		12,782,176
Rental deposits		1,306,135
Property and equipment, net		423,538
Intangible assets
Trade name		6,780,070	10.4 years
School cooperation agreements		3,344,834	6.4 years
Goodwill		93,004,827
Other current liabilities		(4,642,267)
Deferred revenue		(24,750,882)
Deferred tax liabilities		(2,052,906)
Noncontrolling interest		(28,897,000)
Total purchase consideration	$	68,419,789

Shanghai YaYa [Member]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The purchase price was allocated as of August 26, 2016, the date of acquisition, as follows:

			Amortization
	US$		period

Cash and cash equivalents	$	616,947
Account receivables		4,869,685
Other current assets		845,178
Rental deposits		89,375
Property and equipment, net		90,426
Intangible assets
Trade name		5,727,995	10.0 years
Customer relationship		3,703,704	4.3 years
User base		659,769	1.3 years
Goodwill		30,888,052
Other current liabilities		(1,614,688)
Deferred tax liabilities		(2,522,867)
Noncontrolling interest		(18,443,545)
Total purchase consideration	$	24,910,031

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)

12 Months Ended

Feb. 28, 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		As of
	February 29,		February 28,
	2016		2017

Prepaid rental	$	13,916,820	$	16,550,792
Prepayments to suppliers ⁽¹⁾		7,954,634		36,763,795
Interest receivable		1,977,686		4,347,655
Staff advances ⁽²⁾		1,851,588		2,680,725
Loan to employees ⁽³⁾		1,617,703		4,095,974
Deposit with third parties		709,653		509,721
ADR receivable		115,000		115,000
Study cards receivable		36,028		1,146,482
Receivable from rendered online advertising services		1,252,775		6,828,823
Receivable from an available-for-sale investment investee ⁽⁴⁾		-		81,099,081
Others		2,605,520		6,084,775
	$	32,037,407	$	160,222,823

(1)

(2)

Staff advances are provided to employees primarily for traveling, office expenses and other expenditures which are subsequently expensed as incurred.

(3)

(4)

INTANGIBLE ASSETS, NET (Tables)

12 Months Ended

Feb. 28, 2017

Finite-Lived Intangible Assets, Net [Abstract]

Schedule of Finite-Lived Intangible Assets [Table Text Block]

Intangible assets, net, consisted of the following:

	As of		As of
	February 29,		February 28,
	2016		2017

Trade name and domain names	$	10,656,322	$	23,873,013
Copyrights		1,648,532		1,648,532
Student and user base		4,961,472		10,361,994
Technology		1,523,833		3,179,688
Partnership agreement		349,783		349,783
Non-compete agreements		49,846		306,268
Education licenses		297,861		297,861
Customer relationship		426,839		4,130,543
Concession		404,523		404,523
School cooperation agreements		-		3,419,696
Teaching materials		-		516,544
Total cost of intangible assets		20,319,011		48,488,445
Less: accumulated amortization		(5,153,133)		(9,780,439)
Add: foreign exchange difference		28,543		(741,198)
	$	15,194,421	$	37,966,808

GOODWILL (Tables)

12 Months Ended

Feb. 28, 2017

Goodwill, Impaired, Accumulated Impairment Loss [Abstract]

Schedule of Goodwill [Table Text Block]

Changes in the carrying amount of goodwill for the years ended February 29, 2016 and February 28, 2017 consisted of the following:

	As of		As of
	February 29,		February 28,
	2016		2017

Gross amount:
Beginning balance	$	13,854,592	$	88,546,783
Addition (Note 3)		74,700,577		184,580,094
Exchange difference		(8,386)		(4,439,926)
Ending balance		88,546,783		268,686,951

Accumulated impairment loss:
Beginning balance	$	(1,524,266)	$	(1,524,266)
Charge for the year		-		-
Ending balance		(1,524,266)		(1,524,266)
Goodwill, net	$	87,022,517	$	267,162,685

LONG-TERM PREPAYMENTS AND OTHER NON-CURRENT ASSETS (Tables)

12 Months Ended

Feb. 28, 2017

Long Term Prepayments Disclosures [Abstract]

Schedule Of Prepayments And Other Assets Noncurrent [Table Text Block]

Long-term prepayments and other non-current assets consisted of the following:

	As of		As of
	February 29,		February 28,
	2016		2017

Long-term prepayments ⁽¹⁾	$	9,021,180	$	59,293,208
Loan to employees ⁽²⁾		4,853,110		10,999,053
Loan receivables ⁽³⁾		-		18,027,010
Other non-current assets ⁽⁴⁾		11,447,401		7,788,646
	$	25,321,691	$	96,107,917

(1)

(2)

Please see Note 5(3) for details.

(3)

(4)

LONG-TERM INVESTMENTS (Tables)

12 Months Ended

Feb. 28, 2017

Schedule of Investments [Abstract]

Investment Holdings, Schedule of Investments [Table Text Block]

Long-term investments consisted of the following:

	As of		As of
	February 29,		February 28,
	2016		2017

Cost method investments
Minerva Project, Inc. ⁽¹⁾	$	18,000,003	$	18,000,003
Knewton, Inc. ⁽²⁾		5,000,001		11,582,167
Other cost method investments ⁽³⁾		4,900,428		9,163,228
Equity method investments
Phoenix E-Learning Corporation ⁽⁴⁾		29,742,696		24,157,270
Beijing Haoweilai Gongying Investment Center, LLP ("Gongying Fund") ⁽⁵⁾		-		3,758,732
Shenzhen Youban Technology Company Limited ⁽⁶⁾		6,216,215		5,783,156
Other equity method investments ⁽⁷⁾		11,183,948		29,453,530
Fair value option investments ⁽⁸⁾		10,523,000		10,158,514
Available-for-sale investments ⁽⁸⁾		188,790,669		235,675,844
Total	$	274,356,960	$	347,732,444

(1)

(2)

(3)

(4)

(5)

(6)

(7)

The Group recorded $nil, $5,622,221 and $757,591 impairment loss during the fiscal years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.

(8)

Please refer to Note 14(a) fair value option investments and available-for-sale investments for details.

FAIR VALUE (Tables)

12 Months Ended

Feb. 28, 2017

Fair Value Disclosures [Abstract]

Schedule Of Long Term Investments Fair Value Option Method [Table Text Block]

	As of		As of
	February 29,		February 28,
	2016		2017

Fair value option investments
Long-term investment in a third-party online company ⁽¹⁾	$	3,193,000	$	3,062,191
Long-term investment in a third-party technology company ⁽²⁾		7,330,000		7,096,323
	$	10,523,000	$	10,158,514

(1)

(2)

Schedule Of Long Term Investments Fair Value Option Method Roll Forward [Table Text Block]

For the years ended February 29, 2016 and February 28, 2017, the changes in the carrying amounts of long-term investments measured using the fair value option on a recurring basis were as follows:

Balance as of February 28, 2014	$	3,080,000
Purchase		5,000,000
Changes in fair value		1,202,000
Balance as of February 28, 2015	$	9,282,000
Changes in fair value		1,265,852
Foreign exchange difference		(24,852	)
Balance as of February 29, 2016	$	10,523,000
Foreign exchange difference		(364,486	)
Balance as of February 28, 2017	$	10,158,514

Schedule of Available for Sale Securities Noncurrent [Table Text Block]

	As of		As of
	February 29,		February 28,
	2016		2017

Available-for-sale investments in:
BabyTree Inc. ⁽³⁾	$	25,417,000	$	98,216,000
Guokr Corporation Limited (4)		15,745,000		15,745,000
Changing ⁽⁵⁾		91,536,000		65,623,000
Shunshun Bida ⁽⁶⁾		10,515,391		-
Other third-party companies ⁽⁷⁾		45,577,278		56,091,844
	$	188,790,669	$	235,675,844

(3)

(4)

(5)

In fiscal year 2017, the Group entered into agreements with Changing and its founders to

Purchase a portion of Series C convertible redeemable preferred shares of Changing with total cash consideration of $17,861,744, of which $12,171,744 was paid in fiscal year 2017.

(6)

(7)

Schedule of Available for Sale Securities Noncurrent Roll Forward [Table Text Block]

The long-term investments accounted for as available-for-sale investments on a recurring basis are as follows:

	US$
Balance as of February 28, 2015	$	55,252,420
Purchase		129,834,051
Disposal		(674,576	)
Transfer out upon gaining control of Yinghe Youshi		(4,284,233	)
Changes in fair value		10,576,836
Impairment loss		(1,564,200	)
Foreign exchange difference		(349,629	)
Balance as of February 29, 2016	$	188,790,669

Purchase		40,412,690
Disposal ⁽⁵⁾		(50,000,000	)
Transfer out upon gaining control of Shunshun Bida		(10,515,391	)
Transfer out due to change of accounting method		(1,165,077	)
Changes in fair value		74,942,734
Impairment loss		(6,047,689	)
Foreign exchange difference		(742,092	)
Balance as of February 28, 2017	$	235,675,844

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

	Fair Value Measurement at Reporting Date Using
			Quoted Prices in		Significant Other		Significant
	February 29,		Active Market for		Observable		Unobservable
Description	2016		Identical Assets		Inputs		Inputs
			(Level 1)		(Level 2)		(Level 3)

Long-term investments
Fair value option investments	$	10,523,000		-		-	$	10,523,000
Available-for-sale investments	$	188,790,669		-		-	$	188,790,669
Total	$	199,313,669		-		-	$	199,313,669

	Fair Value Measurement at Reporting Date Using
			Quoted Prices in		Significant Other		Significant
	February 28,		Active Market for		Observable		Unobservable
Description	2017		Identical Assets		Inputs		Inputs
			(Level 1)		(Level 2)		(Level 3)

Short-term investments
Variable-rate financial instruments	$	57,753,200		-	$	57,753,200		-
Long-term investments
Fair value option investments	$	10,158,514		-		-	$	10,158,514
Available-for-sale investments	$	235,675,844		-		-	$	235,675,844
Total	$	303,587,558		-	$	57,753,200	$	245,834,358

INCOME TAXES (Tables)

12 Months Ended

Feb. 28, 2017

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Provision (credit) for income tax consisted of the following:

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Current
- PRC income tax expenses	$	11,827,735	$	34,474,418	$	37,720,637
Deferred
- PRC income tax expenses		(2,459,194)		(991,674)		(3,654,948)
Total	$	9,368,541	$	33,482,744	$	34,065,689

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	As of		As of
	February 29,		February 28,
	2016		2017

Current deferred tax assets:
Prepaid rental	$	758,552	$	-
Less: valuation allowance		(20,146)		-
Current deferred tax assets, net		738,406		-

Non-current deferred tax assets:
Accrued payroll		-		4,776
Prepaid rental		-		1,694,073
Property and equipment		365,408		591,917
Intangible assets		9,414		28,353
Impairment loss on long-term investments		991,121		2,098,309
Tax losses carry-forward		14,242,569		27,830,452
Less: valuation allowance		(8,953,734)		(16,059,579)
Non-current deferred tax assets, net		6,654,778		16,188,301

Current deferred tax liabilities:
Accrued ADR income		34,500		-
Other		57,230		-
Current deferred tax liabilities		91,730		-

Non-current deferred tax liabilities:
Accrued ADR income		-		34,500
Intangible assets		663,813		5,959,102
Property and equipment		640,548		852,719
Long-term investments		-		6,339,565
Non-current deferred tax liabilities	$	1,304,361	$	13,185,886

(1)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	For the year ended			For the year ended			For the year ended
	February 28,			February 29,			February 28,
	2015			2016			2017

Income before provision for income tax	$	77,242,373		$	136,902,200		$	154,580,964
PRC statutory income tax rate		25	%		25	%		25	%
Income tax at statutory income tax rate		19,310,593			34,225,550			38,645,241
Effect of non-deductible expenses		(239,953)			1,331,053			1,853,002
Effect of income tax exemptions and preferential tax rates		(14,267,821)			(12,830,838)			(26,256,983)
Effect of income tax rate difference in other jurisdictions		5,489,742			10,159,093			16,575,113
Change in valuation allowance		(924,020)			597,886			3,249,316
Provision for income tax	$	9,368,541		$	33,482,744		$	34,065,689

Summary of Income Tax Holiday [Table Text Block]

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Increase in income tax expenses	$	14,267,821	$	12,830,838	$	26,256,983
Net income per common share-basic	$	0.33	$	0.56	$	0.56
Net income per common share-diluted	$	0.32	$	0.53	$	0.52

NET INCOME PER SHARE (Tables)

12 Months Ended

Feb. 28, 2017

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Numerator:
Net income attributable to TAL Education Group's shareholders	$	67,156,575	$	102,878,518	$	116,880,012
Eliminate the dilutive effect of interest expense of the bond payable (iii)		-		7,499,323		7,539,778
Numerator for diluted net income per share	$	67,156,575	$	110,377,841	$	124,419,790
Denominator:
Weighted average shares outstanding Basic		158,381,576		160,109,169		162,548,494
Effect of dilutive securities:
Dilutive effect of non-vested shares and options (i)		5,208,073		5,447,276		8,467,663
Dilutive effect of the bond payable (iii)		-		17,499,810		17,492,262
Denominator for diluted net income per share		163,589,649		183,056,255		188,508,419
Net income per common share attributable to TAL Education Group's shareholders-basic (ii)	$	0.42	$	0.64	$	0.72
Net income per common share attributable to TAL Education Group's shareholders-diluted	$	0.41	$	0.60	$	0.66

(i)

(ii)

(iii)

RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Feb. 28, 2017

The Group had the following balances and transactions with related parties:

Balances:

	As of		As of
	February 29,		February 28,
	2016		2017

Amounts due from related parties-current ⁽ⁱ⁾	$	2,594,430	$	3,424,285
Amounts due from related parties-non-current ⁽ⁱ⁾	$	1,342,999	$	-
Amounts due to related parties-current ⁽ⁱⁱ⁾	$	4,277,896	$	3,042,785
Amounts due to related parties-non-current ⁽ⁱⁱ⁾	$	-	$	2,840,000

Transactions:

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Services fees ⁽ⁱⁱⁱ⁾	$	37,819	$	426,084	$	596,987
Other revenue ^(iv)	$	-	$	-	$	60,657

(i)

The amounts due from related parties represent loans, prepayments to certain investees and advance received by an investee on behalf of the Group.

(ii)

The amounts due to related parties are in connection with investment payable and advances received on behalf of certain investees.

(iii)

The amounts of services fees mainly represent amounts in connection with services provided to the Group by certain investees.

(iv)

The amounts of other revenue mainly represent amounts in connection with services provided by the Group to certain investees.

SHARE-BASED COMPENSATION (Tables)

12 Months Ended

Feb. 28, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]

Table below shows the summary of share based compensation:

	For the year ended		For the year ended		For the year ended
	February 28,		February 29,		February 28,
	2015		2016		2017

Cost of revenues	$	47,808	$	42,679	$	111,001
Selling and marketing expenses		2,072,742		2,479,864		3,367,840
General and administrative expenses		16,320,526		23,324,954		32,636,359
Total	$	18,441,076	$	25,847,497	$	36,115,200

Schedule of Nonvested Share Activity [Table Text Block]

The activities of non-vested shares granted under the 2010 Share Incentive Plan are summarized as follows:

	Number of		Weighted
	non-vested		average grant date
	shares		fair value

Outstanding as of February 28, 2014		7,242,112		5.80
Granted		8,208,254		12.95
Forfeited		381,300		8.74
Vested		2,482,416		7.25
Outstanding as of February 28, 2015		12,586,650		10.09
Granted		4,877,946		18.67
Forfeited		1,355,964		9.08
Vested		1,869,530		10.78
Outstanding as of February 29, 2016		14,239,102		13.04
Granted		1,564,442		36.42
Forfeited		425,980		19.53
Vested		2,276,558		13.04
Outstanding as of February 28, 2017		13,101,006		15.62

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

The fair value of each option granted was estimated on the date of grant using the Black-Scholes option-pricing model with the following assumptions used for grants during the applicable periods:

	For the year ended February 29, 2016			For the year ended February 28, 2017
Risk-free interest rate⁽¹⁾		1.64%-1.97	%		1.34%-2.36	%
Expected life (years)⁽²⁾		6.25-8.75			6.56-7.92
Expected dividend yield⁽³⁾		0	%		0	%
Volatility⁽⁴⁾		34.0%-34.7	%		33.1%-33.8	%
Fair value of options at grant date per share		$7.66 to $10.65			$13.04 to $19.13

(1)

Risk-free interest rate

Risk-free interest rate for periods within the contractual life of the option is based upon the U.S. treasury yield curve in effect at the time of grant.

(2)

Expected life (years)

Assumption of the expected term were based on the vesting and contractual terms and employee demographics.

(3)

Expected dividend yield

The dividend yield was estimated by the Company based on its expected dividend policy over the expected term of the options.

(4)

Volatility

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]

Share options activity for the years ended February 29, 2016 and February 28, 2017 was as follows:

			Weighted		Weighted		Aggregate
			average		average remaining		intrinsic
	Number		exercise price		contractual		value
Share options	of shares		(US$)		life (Years)		(US$)

Outstanding as of February 28, 2015		-		-		-		-
Granted		1,212,480		15.90
Exercised		40,136		16.10
Forfeited		49,798		16.10
Outstanding as of February 29, 2016		1,122,546		15.88		9.77		11,216,526
Granted		448,400		29.26
Exercised		103,888		16.11
Forfeited		128,176		18.29
Outstanding as of February 28, 2017		1,338,882		20.12		9.48		30,954,058
Vested and expected to vest as of February 28, 2017		1,133,477		19.85		9.40		26,502,121
Exercisable as of February 28, 2017		116,776		16.47		8.77		3,125,384

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details)	12 Months Ended
ORGANIZATION AND PRINCIPAL ACTIVITIES (Details)	Feb. 28, 2017
TAL Hong Kong [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
TAL Beijing [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Huanqiu Zhikang [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Yidu Huida [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Yidu Cayman [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Yidu Hong Kong [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Beijing Xintang Sichuang [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Zhixuesi Beijing [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Yidu Xuedi Beijing [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Pengxin TAL [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Tianjin Dongxuetang [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Wuxi TAL [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Firstleap [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Firstleap Hong Kong [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Lebai Information [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Yizhen Xuesi [Member]
Organization And Principal Activities [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details 1) - USD ($)

12 Months Ended

Feb. 28, 2017

Feb. 29, 2016

Feb. 28, 2015

Feb. 28, 2014

Balance Sheet

$ 470,217,004

$ 434,042,036

$ 470,157,430

$ 269,930,571

17,292,636

160,222,823

32,037,407

871,121,005

515,859,574

154,306,718

114,629,683

^[1]

7,788,646

11,447,401

1,828,905,951

1,061,379,033

Deferred revenue-current

504,147,032

280,934,750

116,830,290

70,267,551

667,140,343

383,163,427

1,148,041,620

620,641,546

Income And Cash Flow Statement

Net cash provided by/ (used in) operating activities

1,043,099,655

619,948,777

433,969,569

Net income (loss)

112,489,844

102,756,200

67,144,021

359,557,441

187,718,420

147,577,987

Net cash used in investing activities

(518,265,348)

(215,351,987)

(145,785,010)

Net cash provided by financing activities

198,296,836

645,989

201,837,942

Variable Interest Entity, Primary Beneficiary, Aggregated Disclosure [Member]

Balance Sheet

129,006,713

239,371,252

8,090,042

183,886,072

24,983,517

312,892,785

272,444,811

120,949,643

82,652,777

392,352,040

163,504,716

826,194,468

518,602,304

Deferred revenue-current

465,944,822

260,137,064

127,137,865

80,414,871

Total non-current liabilities

593,082,687

340,551,935

27,789,961

9,510,846

620,872,648

350,062,781

Income And Cash Flow Statement

Net cash provided by/ (used in) operating activities

978,290,610

575,928,039

393,401,571

Net income (loss)

279,491,964

175,088,200

121,489,140

211,244,112

200,357,576

85,654,272

Net cash used in investing activities

(298,626,732)

(111,318,060)

(60,089,867)

Net cash provided by financing activities

(16,376,965)

Consolidated Entity Excluding Variable Interest Entities (VIE) [Member]

Balance Sheet

341,210,291

194,670,784

9,202,594

217,017,929

39,541,385

558,228,220

243,414,763

33,357,075

31,976,906

411,126,188

267,385,060

1,002,711,483

542,776,729

Deferred revenue-current

38,202,210

20,797,686

35,855,446

21,813,806

Total non-current liabilities

74,057,656

42,611,492

453,111,316

227,967,273

527,168,972

270,578,765

Income And Cash Flow Statement

Net cash provided by/ (used in) operating activities

64,809,045

44,020,738

40,567,998

Net income (loss)

(167,002,120)

(72,332,000)

(54,345,119)

148,313,329

(12,639,156)

61,923,715

Net cash used in investing activities

(219,638,616)

(104,033,927)

(85,695,143)

Net cash provided by financing activities

$ 214,673,801

$ 645,989

$ 201,837,942

[1]

As of February 29, 2016, other non-current assets mainly represented a bridge loan to a third party online company, which was converted into the Group's equity interest held in the borrower in fiscal year 2017. As of February 28, 2017, other non-current assets were primarily made up of the unamortized debt issuance costs to be amortized beyond one year associated with the facilities under long-term debt as disclosed in Note 13.

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Feb. 28, 2017	Feb. 29, 2016	Feb. 28, 2015
Organization And Principal Activities [Line Items]
Net Revenue From Variable Interest Entity And Subsidiaries Of Variable Interest Entity And Schools As Percentage Of Total Net Revenue	93.80%
Term of Agreement, Description	10 years
Xinxin Xiangrong [Member]
Organization And Principal Activities [Line Items]
Number of Legal Owners of Variable Interest Entities	3
Xueersi Education and Xueersi Network [Member]
Organization And Principal Activities [Line Items]
Number of Legal Owners of Variable Interest Entities	4
Variable Interest Entity, Primary Beneficiary, Aggregated Disclosure [Member]
Organization And Principal Activities [Line Items]
Amount Payable By Variable Interest Entity Subsidiaries Of Variable Interest Entity And Schools To Wholly Foreign Owned Enterprise	$ 49.0	$ 17.9	$ 18.7

SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details)	Feb. 28, 2017
Building [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	35 years
Building [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Computer Network Equipment And Software [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Vehicles [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	4 years
Vehicles [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Office equipment and furniture \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Office equipment and furniture \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

SIGNIFICANT ACCOUNTING POLICIES (Details 1)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details 1)	Feb. 28, 2017
Partnership agreements [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	2 years 7 months 6 days
Partnership agreements [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	3 years 6 months
Trade name and domain names [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	3 years
Trade name and domain names [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	10 years 4 months 24 days
Copyrights [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	3 years
Copyrights [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	5 years
Student and User Base [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	1 year 3 months 18 days
Student and User Base [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	7 years
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	5 years
Non-compete agreements [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	2 years
Non-compete agreements [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	3 years
Education licenses [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	1 year 8 months 12 days
Education licenses [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	5 years
Customer relationship [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	3 years
Customer relationship [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	5 years
Concession [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	3 years
Concession [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	5 years
School cooperation agreements [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	5 years
School cooperation agreements [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	6 years 4 months 24 days
Teaching Materials [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	10 years

SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)	12 Months Ended
	Feb. 28, 2017	Feb. 29, 2016	Feb. 28, 2015
Significant Accounting Policies [Line Items]
Revenue, Net, Total	$ 1,043,099,655	$ 619,948,777	$ 433,969,569
Advertising Expense	5,331,088	2,637,778	3,276,393
Government Subsidies Received	3,107,229	3,301,463	440,210
Government Subsidies	3,113,877	3,327,169	464,327
Foreign Currency Transaction Gain (Loss), Realized	1,288,132	5,186,540	1,691,122
Aggregate amounts of Cash and cash equivalents, term deposits and restricted cash denominated in RMB	$ 316,351,713	372,001,401
Small Scale VAT Payers [Member]
Significant Accounting Policies [Line Items]
Value Added Tax Rate	3.00%
General VAT Payers [Member]
Significant Accounting Policies [Line Items]
Value Added Tax Rate	17.00%
Beijing Xintang Sichuang Education Technology Co Ltd [Member]
Significant Accounting Policies [Line Items]
Value Added Tax Rate	6.00%
Zhixuesi Education Consulting Beijing Co Ltd [Member]
Significant Accounting Policies [Line Items]
Value Added Tax Rate	6.00%
Simple VAT Collection Method Payers [Member]
Significant Accounting Policies [Line Items]
Value Added Tax Rate	3.00%
Yidu Huida Education Technology (Beijing) Co., Ltd. [Member]
Significant Accounting Policies [Line Items]
Value Added Tax Rate	6.00%
Educational Programs And Services [Member]
Significant Accounting Policies [Line Items]
Revenue, Net, Total	$ 950,417,433	585,046,737	415,002,434
Mobby Courses [Member]
Significant Accounting Policies [Line Items]
Refund Of Course Fees Percentage	60.00%
Online Education Services [Member]
Significant Accounting Policies [Line Items]
Revenue, Net, Total	$ 48,878,453	24,710,561	15,489,758
Sales Of Education Materials Online Advertising Services And Others [Member]
Significant Accounting Policies [Line Items]
Revenue, Net, Total	$ 43,803,769	$ 10,191,479	$ 3,477,377
Firstleap [Member]
Significant Accounting Policies [Line Items]
Refund Of Course Fees Percentage	50.00%
Minimum [Member]
Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	20.00%
Maximum [Member]
Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	50.00%
Beijing Xueersi Education Technology Co Ltd [Member]
Significant Accounting Policies [Line Items]
Value Added Tax Rate	6.00%
Beijing Century TAL Education Technology Co Ltd [Member]
Significant Accounting Policies [Line Items]
Value Added Tax Rate	6.00%
Xinxin Xiangrong Education Technology Beijing Co Ltd [Member]
Significant Accounting Policies [Line Items]
Value Added Tax Rate	6.00%
Pengxin TAL Industrial investment Shanghai Co Ltd [Member]
Significant Accounting Policies [Line Items]
Value Added Tax Rate	6.00%

BUSINESS ACQUISITION (Details) - USD ($)		1 Months Ended
BUSINESS ACQUISITION (Details) - USD ($)	Feb. 01, 2016	Aug. 26, 2016	Jul. 31, 2016	Jan. 22, 2016	Feb. 28, 2017	Feb. 29, 2016
Intangible assets
Goodwill					$ 267,162,685	$ 87,022,517
Firstleap [Member]
Business Acquisition [Line Items]
Cash and cash equivalents				$ 20,942,238
Other current assets				5,610,330
Rental deposits				1,228,525
Property and equipment, net				5,423,538
Intangible assets
Goodwill				61,701,300
Other current liabilities				(13,260,800)
Deferred revenue				(45,093,685)
Noncontrolling interest				400,241
Total purchase consideration				46,578,770
Yinghe Youshi [Member]
Business Acquisition [Line Items]
Cash and cash equivalents	$ 1,934,630
Other current assets	759,555
Property and equipment, net	258,353
Intangible assets
Goodwill	12,999,277
Other current liabilities	(881,415)
Deferred tax liabilities	(771,840)
Noncontrolling interest	(3,999,726)
Total purchase consideration	13,112,437
Shanghai YaYa [Member]
Business Acquisition [Line Items]
Cash and cash equivalents		$ 616,947
Account receivables		4,869,685
Other current assets		845,178
Rental deposits		89,375
Property and equipment, net		90,426
Intangible assets
Goodwill		30,888,052
Other current liabilities		(1,614,688)
Deferred tax liabilities		(2,522,867)
Noncontrolling interest		(18,443,545)
Total purchase consideration		24,910,031
Shunshun Bida [Member]
Business Acquisition [Line Items]
Cash and cash equivalents			$ 11,121,264
Other current assets			12,782,176
Rental deposits			1,306,135
Property and equipment, net			423,538
Intangible assets
Goodwill			93,004,827
Other current liabilities			(4,642,267)
Deferred tax liabilities			(2,052,906)
Deferred revenue			(24,750,882)
Noncontrolling interest			(28,897,000)
Total purchase consideration			68,419,789		$ 68,419,789
Trade name [Member] \| Firstleap [Member]
Intangible assets
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles				$ 5,079,693
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life				10 years
Trade name [Member] \| Yinghe Youshi [Member]
Intangible assets
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 1,353,571
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	10 years
Trade name [Member] \| Shanghai YaYa [Member]
Intangible assets
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 5,727,995
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		10 years
Trade name [Member] \| Shunshun Bida [Member]
Intangible assets
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles			$ 6,780,070
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life			10 years 4 months 24 days
Student Base [Member] \| Firstleap [Member]
Intangible assets
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles				$ 4,547,390
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life				7 years
Customer relationship [Member] \| Shanghai YaYa [Member]
Intangible assets
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 3,703,704
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		4 years 3 months 18 days
School cooperation agreements [Member] \| Shunshun Bida [Member]
Intangible assets
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles			$ 3,344,834
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life			6 years 4 months 24 days
User Base [Member] \| Shanghai YaYa [Member]
Intangible assets
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 659,769
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		1 year 3 months 18 days
Technology [Member] \| Yinghe Youshi [Member]
Intangible assets
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 1,460,032
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	5 years

BUSINESS ACQUISITION (Details 1) - USD ($)		1 Months Ended	12 Months Ended
BUSINESS ACQUISITION (Details 1) - USD ($)	Feb. 01, 2016	Jul. 31, 2016	Feb. 28, 2017	Feb. 29, 2016	Feb. 28, 2015
Fair value of the previously held equity interest:
Gain on remeasurement of fair value as of acquisition date			$ 25,225,611	$ 971,681	$ 0
Yinghe youshi [Member]
Business Acquisition [Line Items]
Cash consideration	$ 7,856,523
Fair value of the previously held equity interest:
Carrying amount	4,284,233
Gain on remeasurement of fair value as of acquisition date	971,681
Total	$ 13,112,437
Shunshun Bida [Member]
Business Acquisition [Line Items]
Cash consideration		$ 19,119,796	19,119,796
Common shares		13,558,991	13,558,991
Fair value of the previously held equity interest:
Carrying amount			10,515,391
Gain on remeasurement of fair value as of acquisition date			25,225,611
Total		$ 68,419,789	$ 68,419,789

BUSINESS ACQUISITION (Details 2) - USD ($)	1 Months Ended
BUSINESS ACQUISITION (Details 2) - USD ($)	Nov. 30, 2016	Feb. 28, 2017	Feb. 29, 2016
Intangible assets
Goodwill		$ 267,162,685	$ 87,022,517
Guangzhou Tutoring [Member]
Business Acquisition [Line Items]
Cash and cash equivalents	$ 4,381,051
Other current assets	5,044,431
Intangible assets
Goodwill	46,546,189
Deferred revenue	(9,425,421)
Deferred tax liabilities	(1,151,250)
Total purchase consideration	50,000,000
Student Base [Member] \| Guangzhou Tutoring [Member]
Intangible assets
Intangible assets	$ 4,605,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	5 years 1 month 6 days

BUSINESS ACQUISITION (Details 3) - USD ($)	12 Months Ended
BUSINESS ACQUISITION (Details 3) - USD ($)	Feb. 28, 2017	Feb. 29, 2016	Feb. 28, 2015
Firstleap and Yinghe Youshi [Member]
Business Acquisition [Line Items]
Pro forma net revenues		$ 660,332,001	$ 459,447,759
Pro forma net income attributable to TAL Education Group		$ 94,756,008	$ 52,981,781
Pro forma net income per share - basic		$ 0.59	$ 0.33
Pro forma net income per share - diluted		$ 0.52	$ 0.32
Other acquisitions [Member]
Business Acquisition [Line Items]
Pro forma net revenues	$ 1,062,742,905	$ 645,751,588
Pro forma net income attributable to TAL Education Group	$ 112,849,625	$ 95,833,307
Pro forma net income per share - basic	$ 0.69	$ 0.60
Pro forma net income per share - diluted	$ 0.64	$ 0.56

BUSINESS ACQUISITION (Details Textual) - USD ($)		1 Months Ended				12 Months Ended
BUSINESS ACQUISITION (Details Textual) - USD ($)	Feb. 01, 2016	Nov. 30, 2016	Aug. 26, 2016	Jul. 31, 2016	Mar. 31, 2016	Feb. 28, 2017	Feb. 29, 2016	Jan. 22, 2016	Dec. 31, 2015	Jan. 31, 2015
Other acquisitions [Member]
Purchase price allocation
Business Combination Cash Consideration						$ 12,340,722
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable						3,464,230
Yinghe Youshi [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred	$ 4,284,233
Purchase price allocation
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest, Total	13,112,437
Payments to Acquire Businesses, Gross	$ 7,856,523
Yinghe Youshi [Member] \| First Step Acquisition [Member]
Purchase price allocation
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage	70.51%									38.37%
Yinghe Youshi [Member] \| Second Step Acquisition [Member]
Purchase price allocation
Payments to Acquire Businesses, Gross						7,856,523
Firstleap [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred							$ 37,708,811
Payments To Acquire Minority Interest From Noncontrolling Interest Holder							$ 36,644,205
Equity interest acquired (as a percent)							100.00%
Purchase price allocation
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable							$ 8,869,959
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest, Total								$ 46,578,770
Payments to Acquire Businesses, Gross					$ 1,064,606
Shanghai YaYa [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred			$ 9,559,154
Purchase price allocation
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage			51.00%
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest, Total			$ 24,910,031
Payments to Acquire Businesses, Gross			$ 15,350,877
Shunshun Bida [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred						10,515,391
Payments To Acquire Minority Interest From Noncontrolling Interest Holder		$ 16,310,319
Purchase price allocation
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable				$ 13,558,991		13,558,991
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage				66.00%					30.00%
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest, Total				$ 68,419,789		68,419,789
Payments to Acquire Businesses, Gross				$ 19,119,796		$ 19,119,796
Equity Interest From Noncontrolling Interest After Business Combination		14.00%
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions						80.00%
Guangzhou Tutoring [Member]
Purchase price allocation
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest, Total		$ 50,000,000

SHORT-TERM INVESTMENTS (Details) - USD ($)

Feb. 28, 2017

Feb. 29, 2016

ShortTerm Investments

$ 229,456,397

$ 27,470,431

Held-to-maturity Securities [Member]

ShortTerm Investments

^[1]

171,703,197

27,470,431

Variable-rate Financial Instruments [Member]

ShortTerm Investments

^[2]

$ 57,753,200

$ 0

[1]	The Group purchased wealth management products from financial institutions in China and classified them as held-to-maturity investments as the Group has the positive intent and ability to hold the investments to maturity. The maturities of these financial products range from three months to twelve months. The Group estimated that their fair value approximate their amortized costs.
[2]	In fiscal year 2017, the Group purchased several one-year investment products indexed to different stock or stock markets. The Group accounted for them at fair value and recorded a $1,246,800 loss resulting from changing in fair value for the year ended February 28, 2017.

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($)

Feb. 28, 2017

Feb. 29, 2016

PREPAID EXPENSES AND OTHER CURRENT ASSETS [Line Items]

Prepaid rental

$ 16,550,792

$ 13,916,820

Prepayments to suppliers

^[1]

36,763,795

7,954,634

Interest receivable

4,347,655

1,977,686

Staff advances

^[2]

2,680,725

1,851,588

Loan to employees

^[3]

4,095,974

1,617,703

Deposit with third parties

509,721

709,653

ADR receivable

115,000

Study cards receivable

1,146,482

36,028

Receivable from rendered online advertising services

6,828,823

1,252,775

Receivable from an available-for-sale investment investee

^[4]

81,099,081

Others

6,084,775

2,605,520

Long Term Prepayments Disclosures [Line Items]

$ 160,222,823

$ 32,037,407

[1]	Prepayments to suppliers are primarily for student recruitment services, advertising fees and server hosting fees. Student recruitment service fees are prepaid by the Group's study abroad business to recruitment agencies. Such prepayments are refundable if performance condition is not met.
[2]	Staff advances are provided to employees primarily for traveling, office expenses and other expenditures which are subsequently expensed as incurred.
[3]	The Group offers housing benefit plan to employees who have been employed by the Group for three years or more and met certain performance criteria. Under this benefit plan, the eligible employees receive interest-free loans for purposes of home purchases. Each loan has a term of four years and must be repaid by equal annual installments.
[4]	A domestic investee of the Group is in the process of terminating its VIE structure, as part of its domestic IPO plan. To facilitate the restructuring, the Group provided $81,099,081 to the investee and expects to receive the amount upon the completion of the investee's restructuring in the next few months.

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Feb. 28, 2017	Feb. 29, 2016
Property, Plant and Equipment [Line Items]
Total cost of property and equipment	$ 223,836,800	$ 160,653,033
Less: accumulated depreciation	(69,530,082)	(46,023,350)
Property, Plant and Equipment, Net, Total	154,306,718	114,629,683
Building
Property, Plant and Equipment [Line Items]
Total cost of property and equipment	58,823,576	60,699,864
Leasehold improvement
Property, Plant and Equipment [Line Items]
Total cost of property and equipment	96,232,807	52,091,845
Computer, network equipment and software
Property, Plant and Equipment [Line Items]
Total cost of property and equipment	55,431,263	40,073,992
Vehicles
Property, Plant and Equipment [Line Items]
Total cost of property and equipment	627,190	784,921
Office equipment and furniture
Property, Plant and Equipment [Line Items]
Total cost of property and equipment	$ 12,721,964	$ 7,002,411

INTANGIBLE ASSETS, NET (Details) - USD ($)	12 Months Ended
INTANGIBLE ASSETS, NET (Details) - USD ($)	Feb. 28, 2017	Feb. 29, 2016
Total cost of intangible assets	$ 48,488,445	$ 20,319,011
Less: accumulated amortization	(9,780,439)	(5,153,133)
Add: foreign exchange difference	(741,198)	28,543
Intangible assets, net	37,966,808	15,194,421
Trade name and domain names
Total cost of intangible assets	23,873,013	10,656,322
Copyrights
Total cost of intangible assets	1,648,532	1,648,532
Technology
Total cost of intangible assets	3,179,688	1,523,833
Partnership agreement
Total cost of intangible assets	349,783	349,783
Non-compete agreements
Total cost of intangible assets	306,268	49,846
Education licenses
Total cost of intangible assets	297,861	297,861
Customer relationship
Total cost of intangible assets	4,130,543	426,839
Concession
Total cost of intangible assets	404,523	404,523
Student And User Base [Member]
Total cost of intangible assets	10,361,994	4,961,472
Teaching Materials [Member]
Total cost of intangible assets	516,544	0
School cooperation agreements
Total cost of intangible assets	$ 3,419,696	$ 0

INTANGIBLE ASSETS, NET (Details Textual) - USD ($)	12 Months Ended
INTANGIBLE ASSETS, NET (Details Textual) - USD ($)	Feb. 28, 2017	Feb. 29, 2016	Feb. 28, 2015
Amortization of Intangible Assets	$ 4,627,306	$ 1,026,761	$ 737,203
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	6,504,447
Finite-Lived Intangible Assets, Amortization Expense, Year Two	5,948,216
Finite-Lived Intangible Assets, Amortization Expense, Year Three	5,796,685
Finite-Lived Intangible Assets, Amortization Expense, Year Four	5,471,085
Finite-Lived Intangible Assets, Amortization Expense, Year Five	$ 4,202,795

GOODWILL (Details) - USD ($)	12 Months Ended
GOODWILL (Details) - USD ($)	Feb. 28, 2017	Feb. 29, 2016
Gross amount:
Beginning balance	$ 88,546,783	$ 13,854,592
Addition (Note 3)	184,580,094	74,700,577
Exchange difference	(4,439,926)	(8,386)
Ending balance	268,686,951	88,546,783
Accumulated impairment loss:
Beginning balance	(1,524,266)	(1,524,266)
Charge for the year	0	0
Ending balance	(1,524,266)	(1,524,266)
Goodwill, net	$ 267,162,685	$ 87,022,517

LONG-TERM PREPAYMENTS AND OTHER NON-CURRENT ASSETS (Details) - USD ($)

Feb. 28, 2017

Feb. 29, 2016

Long-term prepayments

^[1]

$ 59,293,208

$ 9,021,180

Loan to employees

^[2]

10,999,053

4,853,110

Loan receivables

^[3]

18,027,010

Prepaid Expense and Other Assets, Noncurrent

^[4]

7,788,646

11,447,401

$ 96,107,917

$ 25,321,691

[1]	As of February 29, 2016 and February 28, 2017, the Group made prepayments to acquire minority equity interests in several third-party companies. The Group recognized $nil, $317,523 and $nil impairment loss during the fiscal years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.
[2]	Please see Note 5(3) for details.
[3]	In October 2016, the Group provided a long term loan to a third party. The principal amount is $17,591,858 (equivalent to RMB 120,794,490) with the interest rate as 7.98% per annum. An interest of $435,152 was accrued for the year ended February 28, 2017. The loan principal and all interests will be received upon maturity. The third party pledged its equity interest in a privately held education company to the Group to guarantee the loan principal and interests.
[4]	As of February 29, 2016, other non-current assets mainly represented a bridge loan to a third party online company, which was converted into the Group's equity interest held in the borrower in fiscal year 2017. As of February 28, 2017, other non-current assets were primarily made up of the unamortized debt issuance costs to be amortized beyond one year associated with the facilities under long-term debt as disclosed in Note 13.

LONG-TERM PREPAYMENTS AND OTHER NON-CURRENT ASSETS (Details) (Parenthetical)	12 Months Ended
	Feb. 28, 2017 USD ($)	Feb. 29, 2016 USD ($)	Feb. 28, 2015 USD ($)	Feb. 28, 2017 CNY (¥)
Long Term Prepayments Disclosures [Line Items]
Asset Impairment Charges, Total	$ 0	$ 317,523	$ 0
Loans and Leases Receivable, Net Amount	$ 17,591,858			¥ 120,794,490
Long Term Loan Receivable, Interest Percentage Rate	7.98%			7.98%
Third-Party [Member]
Long Term Prepayments Disclosures [Line Items]
Long Term Loan Interest Accrued	$ 435,152

LONG-TERM INVESTMENTS (Details) - USD ($)

Feb. 28, 2017

Feb. 29, 2016

Oct. 31, 2014

Available-for-sale investments

^[1]

$ 10,158,514

$ 10,523,000

^[1]

235,675,844

188,790,669

Total

347,732,444

274,356,960

Minerva Project Inc [Member]

Cost method investments

18,000,003

^[2]

18,000,003

^[2]

$ 18,000,003

Knewton Inc [Member]

Other Cost Method Investments [Member]

Cost method investments

^[3]

11,582,167

5,000,001

Phoenix E-Learning Corporation [Member]

Cost method investments

^[4]

9,163,228

4,900,428

Beijing Haoweilai Gongying Investment Center LLP [Member]

^[5]

24,157,270

29,742,696

Shenzhen Youban Technology Company Limited [Member]

^[6]

3,758,732

Other Equity Method Investments [Member]

^[7]

5,783,156

6,216,215

^[8]

$ 29,453,530

$ 11,183,948

[1]	Please refer to Note 14(a) fair value option investments and available-for-sale investments for details.
[2]	In October 2014, the Group acquired minority equity interest in Minerva Project, Inc., a Delaware corporation that is committed to providing an exceptional and accessible liberal arts and sciences education for future leaders and innovators across all disciplines. The total consideration was $18,000,003. The Group applied cost method to account for the investment due to lack of ability to exercise significant influence and reviewed the investment for impairment whenever an event or circumstance indicates that an other-than-temporary impairment has occurred. As of February 28, 2017, no impairment loss has been recorded in regard to the investment.
[3]	In January 2016, the Group acquired minority equity interest in Knewton, Inc., a company in adaptive learning incorporated in Delaware with total cash consideration of $5,000,001. In March 2016, the Group acquired additional minority equity interest in Knewton, Inc. with total cash consideration of $6,582,166. The Group applied cost method to account for the investment due to lack of ability to exercise significant influence and reviewed the investment for impairment whenever an event or circumstance indicates that an other-than-temporary impairment has occurred. As of February 28, 2017, no impairment loss was recorded in regard to the investment.
[4]	During the years ended February 29, 2016 and February 28, 2017, the Group acquired minority equity interest in several third-party private companies through investments in their common shares or in-substance common shares. The Group accounts for these investments under the cost method as the Group has no ability to exercise significant influence over the investees. The Group recorded $nil, $nil and $1,269,611 impairment loss during the fiscal years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.
[5]	In December 2015, the Group invested $30,000,000 to acquire 32% equity interest of Phoenix E-Learning Corporation, which operates zxxk.com, an online educational platform serving the public school system in China. The Group has the ability to exercise significant influence but does not have control over the investee and used the equity method to account for the investment. The Group accounts for its investment in Phoenix E-Learning Corporation on a one quarter lag basis as the financial statements of this investee cannot be made available within a reasonable time.
[6]	In May 2016, the Group, two third parties which are related parties (“third party group”) established Gongying Fund, a limited liability partnership focusing on investing in private education companies. The Group and the third party group owns 20% and 80% equity interest of Gongying Fund, respectively. They are co-general partners of Gongying Fund. Gongying Fund’s scale is RMB259.0 million (equivalent of $37.7 million) that the Group and the third party group have committed to invest RMB51.6 million (equivalent of $7.5 million) and RMB207.4 million (equivalent to $30.2 million), respectively. As of February 28, 2017, both parties have fulfilled half of their respective capital commitment to Gongying Fund. The Group and the third party committed to invest the remaining portion upon the capital call of Gongying Fund. All investment decisions made by Gongying Fund have to be approved by both parties. The Group has the ability to exercise significant influence but does not have control over Gongying Fund due to the other partner’s substantive participating rights, and thereby used the equity method to account for the investment. In fiscal year 2017, Gongying Fund invested RMB70 million (equivalent of $10.2 million) to purchase minority equity interests of two privately held education companies. There is no profit distribution from Gongying Fund for the year ended February 28, 2017.
[7]	In September 2015, the Group acquired 20% equity interest in Shenzhen Youban Technology Company Limited, which is mainly engaged in development of online early education mobile application. The Group has the ability to exercise significant influence but does not have control over the investee and used the equity method to account for the investment.
[8]	During the years ended February 29, 2016 and February 28, 2017, the Group acquired minority equity interests in several third-party private companies through investments in their common shares or in-substance common shares. Majority of the long-term investments are engaged in online education services. The Group accounts for these investments under the equity method because the Group has the ability to exercise significant influence but does not have control over the investees. The Group recorded $nil, $5,622,221 and $757,591 impairment loss during the fiscal years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.

LONG-TERM INVESTMENTS (Details) (Parenthetical)
¥ in Millions

12 Months Ended

Feb. 28, 2017

USD ($)

Feb. 28, 2017

CNY (¥)

Feb. 29, 2016

USD ($)

Feb. 28, 2015

USD ($)

May 31, 2016

USD ($)

May 31, 2016

CNY (¥)

Mar. 31, 2016

USD ($)

Jan. 31, 2016

USD ($)

Dec. 31, 2015

USD ($)

Sep. 30, 2015

Oct. 31, 2014

USD ($)

Other than Temporary Impairment Losses, Investments, Total

$ 8,074,891

$ 7,503,944

$ 0

Equity Method Investment Aggregate Amount Of Capital Subscribed

$ 37,700,000

¥ 259.0

Unrelated investors [Member]

65,340,812

118,590,246

75,421,783

Equity Method Investment Aggregate Amount Of Capital Subscribed

30,200,000

207.4

Phoenix E-Learning Corporation [Member]

Equity Method Investment, Ownership Percentage

32.00%

Equity Method Investments

$ 30,000,000

Knewton Inc [Member]

Cost Method Investments

$ 6,582,166

$ 5,000,001

Gongying Fund [Member]

Equity Method Investment Aggregate Amount Of Capital Subscribed

$ 7,500,000

¥ 51.6

Gongying Fund [Member] | Unrelated investors [Member]

10,200,000

¥ 70.0

Equity Method Investment Ownership Percentage Hold By Third Party

80.00%

Gongying Fund [Member] | Tal Education Group [Member]

Equity Method Investment, Ownership Percentage

20.00%

Several Third-Party Private Company [Member]

Other than Temporary Impairment Losses, Investments, Total

Minerva Project Inc [Member]

Other Equity Method Investments [Member]

Cost Method Investments

18,000,003

^[1]

18,000,003

^[1]

$ 18,000,003

Equity Method Investments

^[2]

29,453,530

11,183,948

Other than Temporary Impairment Losses, Investments, Total

757,591

5,622,221

Shenzhen Youban Technology Company Limited [Member]

Equity Method Investment, Ownership Percentage

20.00%

Equity Method Investments

^[3]

5,783,156

6,216,215

Other Cost Method Investments [Member]

Other than Temporary Impairment Losses, Investments, Total

Cost Method Investments

^[4]

9,163,228

4,900,428

$ 1,269,611

$ 0

[1]	In October 2014, the Group acquired minority equity interest in Minerva Project, Inc., a Delaware corporation that is committed to providing an exceptional and accessible liberal arts and sciences education for future leaders and innovators across all disciplines. The total consideration was $18,000,003. The Group applied cost method to account for the investment due to lack of ability to exercise significant influence and reviewed the investment for impairment whenever an event or circumstance indicates that an other-than-temporary impairment has occurred. As of February 28, 2017, no impairment loss has been recorded in regard to the investment.
[2]	During the years ended February 29, 2016 and February 28, 2017, the Group acquired minority equity interests in several third-party private companies through investments in their common shares or in-substance common shares. Majority of the long-term investments are engaged in online education services. The Group accounts for these investments under the equity method because the Group has the ability to exercise significant influence but does not have control over the investees. The Group recorded $nil, $5,622,221 and $757,591 impairment loss during the fiscal years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.
[3]	In September 2015, the Group acquired 20% equity interest in Shenzhen Youban Technology Company Limited, which is mainly engaged in development of online early education mobile application. The Group has the ability to exercise significant influence but does not have control over the investee and used the equity method to account for the investment.
[4]	During the years ended February 29, 2016 and February 28, 2017, the Group acquired minority equity interest in several third-party private companies through investments in their common shares or in-substance common shares. The Group accounts for these investments under the cost method as the Group has no ability to exercise significant influence over the investees. The Group recorded $nil, $nil and $1,269,611 impairment loss during the fiscal years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)	Feb. 28, 2017	Feb. 29, 2016
Accrued Expenses And Other Current Liabilities [Line Items]
Accrued employee payroll and welfare benefits	$ 79,867,924	$ 44,689,197
Other taxes payable	13,769,327	9,568,342
Accrued employee annual bonus	5,956,144	3,740,558
Payable for investments and acquisitions	1,807,584	3,022,079
Interest payable	2,999,801	1,677,083
Accrued teaching material costs	917,475	417,137
Government subsidies	90,210	98,351
Examination enrollment fees collected on behalf of contests organizers	755,054	454,615
Professional service fee payable	230,098	208,249
Outsourcing Service Fee Payable	646,674	0
Others	9,789,999	6,391,940
Total	$ 116,830,290	$ 70,267,551

BOND PAYABLE (Details Textual)	1 Months Ended	12 Months Ended
BOND PAYABLE (Details Textual)	May 21, 2014 USD ($) $ / shares shares	Feb. 28, 2017 USD ($) shares	Feb. 29, 2016 USD ($)	Feb. 28, 2015 USD ($)
Debt Instrument [Line Items]
Proceeds from Issuance of Long-term Debt		$ 238,000,000	$ 0	$ 0
Debt Related Commitment Fees and Debt Issuance Costs	$ 5,277,058
Payments for Derivative Instrument, Financing Activities		0	0	22,885,000
Interest Expense, Total		13,144,561	7,499,323	$ 5,811,288
Call Option [Member] \| Long [Member]
Debt Instrument [Line Items]
Option Indexed to Issuer's Equity, Indexed Shares \| shares	8,749,913
Payments for Derivative Instrument, Financing Activities	$ 22,885,000
American Depository Shares [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Amount		$ 4,501,000
Debt Conversion, Converted Instrument, Shares Issued \| shares		171,231
American Depository Shares [Member] \| Call Option [Member] \| Long [Member]
Debt Instrument [Line Items]
Initial Cap Price \| $ / shares	$ 35.39
Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 230,000,000
Debt Instrument, Interest Rate, Stated Percentage		2.50%
Proceeds from Issuance of Long-term Debt	$ 224,722,942
Debt Instrument Repurchase Price As Percentage To The Principal Amount	100.00%
Debt Instrument, Fair Value Disclosure		$ 743,303,334
Interest Expense, Total		$ 7,539,778	$ 7,499,323
Notes [Member] \| American Depository Shares [Member]
Debt Instrument [Line Items]
Debt Instrument Principal Amount Denomination For Conversion Into Stock	$ 1,000
Debt Instrument, Convertible, Conversion Ratio	38.0431
Initial Conversion Price \| $ / shares	$ 26.29

LONG-TERM DEBT (Details Textual)	1 Months Ended	12 Months Ended
LONG-TERM DEBT (Details Textual)	Jun. 30, 2016 USD ($)	Feb. 28, 2017 USD ($)	Feb. 29, 2016 USD ($)
Long-term Debt		$ 225,000,000	$ 0
Commiment Fee, Percentage	0.75%
Debt Issuance Costs, Net	$ 12,000,000
Term and Revolving Facilities Agreement [Member]
Debt Instrument, Term	3 years
Line of Credit Facility, Maximum Borrowing Capacity	$ 400,000,000
Debt Instrument, Interest Rate, Basis for Effective Rate		250 basis points over LIBOR.
Debt Instrument, Basis Spread on Variable Rate	2.50%
Number of Interest Rate Derivatives Held		3
Term and Revolving Facilities Agreement [Member] \| Term Loan [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 225,000,000
Long-term Debt		$ 225,000,000
Term and Revolving Facilities Agreement [Member] \| Revolving Loan [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 175,000,000
Term and Revolving Facilities Agreement [Member] \| Interest Rate Swap One [Member]
Derivative, Notional Amount		$ 30,000,000
Debt Instrument, Interest Rate, Stated Percentage		3.46%
Term and Revolving Facilities Agreement [Member] \| Interest Rate Swap Two [Member]
Derivative, Notional Amount		$ 30,000,000
Debt Instrument, Interest Rate, Stated Percentage		4.10%
Term and Revolving Facilities Agreement [Member] \| Interest Rate Swap Three [Member]
Derivative, Notional Amount		$ 50,000,000
Debt Instrument, Interest Rate, Stated Percentage		4.14%

FAIR VALUE (Details) - USD ($)

Feb. 28, 2017

Feb. 29, 2016

Feb. 28, 2015

Feb. 28, 2014

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term investment in a third-party technology company [Member]

$ 10,158,514

$ 10,523,000

$ 9,282,000

$ 3,080,000

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Long-term investment in a third-party online company [Member]

^[1]

7,096,323

7,330,000

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

^[2]

$ 3,062,191

$ 3,193,000

[1]	In August 2014, the Group acquired 4.76% equity interest in a third-party technology company with a total cash consideration of $5,000,000. The equity interest was acquired through the Group's purchase of its convertible redeemable preferred shares. The fair value change of the investment was an increase of $1,265,852 and $nil in fiscal year 2016 and 2017, respectively.
[2]	In February 2013, the Group acquired 16.85% equity interest in a third-party online education company with a total cash consideration of $3,080,000. The equity interest was acquired through the Group's purchase of its convertible redeemable preferred shares. The fair value change of the investment was $nil and $nil in fiscal year 2016 and 2017, respectively.

FAIR VALUE (Details 1) - USD ($)	12 Months Ended
FAIR VALUE (Details 1) - USD ($)	Feb. 28, 2017	Feb. 29, 2016	Feb. 28, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Balance at the beginning of the period	$ 10,523,000	$ 9,282,000	$ 3,080,000
Purchase			5,000,000
Changes in fair value	0	1,265,852	1,202,000
Foreign exchange difference	(364,486)	(24,852)
Balance at the end of the period	$ 10,158,514	$ 10,523,000	$ 9,282,000

FAIR VALUE (Details 2) - USD ($)

Feb. 28, 2017

Feb. 29, 2016

Feb. 28, 2015

Oct. 31, 2014

Jan. 31, 2014

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

$ 235,675,844

$ 188,790,669

$ 55,252,420

BabyTree Inc. [Member]

Guokr Corporation Limited [Member]

98,216,000

^[1]

25,417,000

^[1]

$ 23,475,000

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

15,745,000

^[2]

15,745,000

^[2]

$ 15,000,000

Changing [Member]

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

^[3]

65,623,000

91,536,000

Shunshun Bida [Member]

Other Third-Party Companies [Member]

^[4]

10,515,391

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

^[5]

$ 56,091,844

$ 45,577,278

[1]	In January 2014, the Group acquired minority equity interests in BabyTree Inc. by purchasing its Series E convertible redeemable preferred shares with a total cash consideration of $23,475,000. BabyTree Inc. was incorporated in the Cayman Islands and is an online parenting community and an online retailer of maternity and kids products. The fair value change of the investment was an increase of $1,108,000 and $72,799,000 in fiscal years 2016 and 2017, respectively.
[2]	In October 2014, the Group acquired minority equity interests in Guokr Corporation Limited by purchasing its Series C convertible redeemable preferred shares with a total cash consideration of $15,000,000. Guokr Corporation Limited was incorporated in the Cayman Islands and is an open, diverse interest community of science and technology that provides interesting science and technology content. The fair value change of the investment was an increase of $274,000 and $nil in fiscal years 2016 and 2017, respectively.
[3]	In April and August 2015, the Group aggregately acquired 30% equity interest in Changing, which operates a customer-to-customer mobile tutoring platform in China. The equity interest was acquired through the Group's purchase of its Series B+ and Series C convertible redeemable preferred shares. In fiscal year 2017, the Group entered into agreements with Changing and its founders to a) Purchase a portion of ordinary shares from one of Changing’s founders with cash consideration of $4,825,000. Immediately later Changing replaced these ordinary shares held by the Group with Series B+ convertible redeemable preferred shares at no additional costs. b) Surrender a portion of Series C convertible redeemable preferred shares to Changing in exchange for the Guangzhou Tutoring which was disposed in fiscal year 2016. Please refer to Note 3 and Note 15 for details. c) Purchase a portion of Series C convertible redeemable preferred shares of Changing with total cash consideration of $17,861,744, of which $12,171,744 was paid in fiscal year 2017. The above three transactions were discrete and separately accounted for. An increase of change in fair value of the investment in Changing amounted to $5,220,210 and $1,400,256 in fiscal years 2016 and 2017.
[4]	In December 2015, the Group acquired 30% equity interest in Shunshun Bida who primarily provides study abroad intermediary service. In July 2016, the Group obtained control of Shunshun Bida and applied acquisition method of accounting on the date when control was obtained. Please refer to Note 3 for details.
[5]	In the year ended February 28, 2017, the Group also acquired minority equity interest in several other third-party private companies, the majority of which are engaged in online platform or online education services. The Group holds 1.3% to 30% equity interests of these companies through purchasing their convertible redeemable preferred shares. The Group accounted for the investments as available-for-sale investments. There was an increase of $3,974,626 and $743,478 change in fair value of those investments in fiscal years 2016 and 2017, respectively. The Group recorded $nil, $1,564,200 and $6,047,689 impairment loss during the years ended February 28, 2015, February 29, 2016 and February 28, 2017, respectively.

Investments in debt and equity securities which are categorized neither as held-to-maturity nor trading and which are intended to be sold or mature more than one year from the balance sheet date or operating cycle, if longer. Such securities are reported at fair value; unrealized gains (losses) related to Available-for-sale Securities are excluded from earnings and reported in a separate component of shareholders' equity (other comprehensive income), unless the Available-for-sale security is designated as a hedge or is determined to have had an other than temporary decline in fair value below its amortized cost basis. All or a portion of the unrealized holding gain (loss) of an Available-for-sale security that is designated as being hedged in a fair value hedge is recognized in earnings during the period of the hedge, as are other than temporary declines in fair value below the cost basis for investments in equity securities and debt securities that an entity intends to sell or it is more likely than not that it will be required to sell before the recovery of its amortized cost basis. Other than temporary declines in fair value below the cost basis for debt securities categorized as Available-for-sale that an entity does not intend to sell and for which it is not more likely than not that the entity will be required to sell before the recovery of its amortized cost basis are bifurcated into credit losses and losses related to all other factors. Other than temporary declines in fair value below cost basis related to credit losses are recognized in earnings, and losses related to all other factors are recognized in other comprehensive income.

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

FAIR VALUE (Details 3) - USD ($)

12 Months Ended

Feb. 28, 2017

Feb. 29, 2016

Balance at the beginning of the period

$ 188,790,669

$ 55,252,420

Purchase

40,412,690

129,834,051

Disposal

(50,000,000)

^[1]

(674,576)

Transfer out upon gaining control

(10,515,391)

(4,284,233)

Transfer out due to change of accounting method

(1,165,077)

Changes in fair value

74,942,734

10,576,836

Impairment loss

(6,047,689)

(1,564,200)

Foreign exchange difference

(742,092)

(349,629)

Balance at the end of the period

$ 235,675,844

$ 188,790,669

[1]

In April and August 2015, the Group aggregately acquired 30% equity interest in Changing, which operates a customer-to-customer mobile tutoring platform in China. The equity interest was acquired through the Group's purchase of its Series B+ and Series C convertible redeemable preferred shares. In fiscal year 2017, the Group entered into agreements with Changing and its founders to a) Purchase a portion of ordinary shares from one of Changing’s founders with cash consideration of $4,825,000. Immediately later Changing replaced these ordinary shares held by the Group with Series B+ convertible redeemable preferred shares at no additional costs. b) Surrender a portion of Series C convertible redeemable preferred shares to Changing in exchange for the Guangzhou Tutoring which was disposed in fiscal year 2016. Please refer to Note 3 and Note 15 for details. c) Purchase a portion of Series C convertible redeemable preferred shares of Changing with total cash consideration of $17,861,744, of which $12,171,744 was paid in fiscal year 2017. The above three transactions were discrete and separately accounted for. An increase of change in fair value of the investment in Changing amounted to $5,220,210 and $1,400,256 in fiscal years 2016 and 2017.

FAIR VALUE (Details 4) - USD ($)	Feb. 28, 2017	Feb. 29, 2016	Feb. 28, 2015	Feb. 28, 2014
Long-term investments [Line Items]
Variable-rate financial instruments	$ 229,456,397	$ 27,470,431
Fair value option investments	10,158,514	10,523,000	$ 9,282,000	$ 3,080,000
Available-for-sale investments	235,675,844	188,790,669	$ 55,252,420
Fair Value, Measurements, Recurring [Member]
Long-term investments [Line Items]
Variable-rate financial instruments	57,753,200
Fair value option investments	10,158,514	10,523,000
Available-for-sale investments	235,675,844	188,790,669
Total	303,587,558	199,313,669
Fair Value, Measurements, Recurring [Member] \| Quoted Prices in Active Market for Identical Assets (Level 1) [Member]
Long-term investments [Line Items]
Variable-rate financial instruments	0
Fair value option investments	0	0
Available-for-sale investments	0	0
Total	0	0
Fair Value, Measurements, Recurring [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Long-term investments [Line Items]
Variable-rate financial instruments	57,753,200
Fair value option investments	0	0
Available-for-sale investments	0	0
Total	57,753,200	0
Fair Value, Measurements, Recurring [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Long-term investments [Line Items]
Variable-rate financial instruments	0
Fair value option investments	10,158,514	10,523,000
Available-for-sale investments	235,675,844	188,790,669
Total	$ 245,834,358	$ 199,313,669

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

FAIR VALUE (Details Textual) - USD ($)

1 Months Ended

12 Months Ended

Aug. 31, 2014

Feb. 28, 2013

Feb. 28, 2017

Feb. 29, 2016

Feb. 28, 2015

Dec. 31, 2015

Aug. 31, 2015

Oct. 31, 2014

Jan. 31, 2014

Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Total

$ 65,340,812

$ 118,590,246

$ 75,421,783

Fair Value Of Investment

1,265,852

1,202,000

6,047,689

1,564,200

Available For Sale Securities Changes In Fair Value Of Investments

235,675,844

188,790,669

55,252,420

74,942,734

10,576,836

Third Party Technology Company [Member]

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

4.76%

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

$ 5,000,000

Fair Value Of Investment

1,265,852

Baby Tree Inc [Member]

Available For Sale Securities Changes In Fair Value Of Investments

98,216,000

^[1]

25,417,000

^[1]

$ 23,475,000

72,799,000

1,108,000

Guokr Corporation Limited [Member]

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Available For Sale Securities Changes In Fair Value Of Investments

15,745,000

^[2]

15,745,000

^[2]

$ 15,000,000

$ 0

274,000

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

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

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

30.00%

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

A third-party online platform [Member]

1.30%

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

16.85%

Changing Education Inc. [Member]

$ 3,080,000

Fair Value Of Investment

$ 0

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Available For Sale Method Investment Ownership Percentage

^[3]

65,623,000

91,536,000

30.00%

Available For Sale Securities Changes In Fair Value Of Investments

1,400,256

5,220,210

Changing Education Inc. [Member] | Series C Preferred Stock [Member]

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

12,171,744

Changing Education Inc. [Member] | Ordinary Shares [Member]

17,861,744

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

4,825,000

Shunshun Bida [Member]

Available For Sale Method Investment Ownership Percentage

^[4]

10,515,391

30.00%

Other Third-Party Companies [Member]

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Total

6,047,689

1,564,200

$ 0