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Earnings Call: Q2 2017

Jan 17, 2017

Operator

Good evening. Thank you for standing by for New Oriental's second fiscal quarter 2017 earnings conference call. At this time, all participants are in a listen-only mode. After management's prepared remarks, there will be a question and answer session. Today's conference is being recorded. If you have any objections, you may disconnect at this time. I would now like to turn the meeting over to your host for today's conference, Ms. Sisi Zhao.

Sisi Zhao
Investor Relations Director, New Oriental Education & Technology Group

Thank you. Hello, everyone. Welcome to New Oriental's second fiscal quarter 2017 earnings conference call. Our financial results for the periods were released earlier today and are available on the company's website as well as news wire services. Today, you will hear from Stephen Yang, Chief Financial Officer. After his prepared remarks, Stephen will be available to answer your questions. Before we continue, please note that the discussion today will contain forward-looking statements made under the safe harbor provisions of the U.S. Private Securities Litigation Reform Act of 1995. Forward-looking statements involve inherent risks and uncertainties. As such, our results may be materially different from the view expressed today. A number of potential risks and uncertainties are outlined in our public filings with the SEC. New Oriental does not undertake any obligation to update any forward-looking statements, except as required under applicable law.

As a reminder, this conference is being recorded. In addition, a webcast of this conference call will be available on New Oriental's investor relations website at investor.neworiental.org. I will now turn the call over to Mr. Stephen Yang. Please go ahead, Stephen.

Stephen Yang
CFO, New Oriental Education & Technology Group

Thank you, Sisi. Hello, everyone. Thank you for joining us on the call. This was a very gratifying quarter for us. We achieved accelerated and better-than-anticipated top-line growth, and our bottom line growth was up significantly. Net revenues increased to $341.2 million versus the same period last year, which is an increase of 22.7% in U.S. dollar terms and 30.2% in our functional currency, RMB. Underlying and driving this revenue growth, we secured impressive 56% increase in our total student enrollment, driven by growing customer acquisition and retention rates. This growth, combined with excellent cost control, led to better-than-expected bottom-line growth. Quarterly operating income increased by 102.1% compared to the same period last year, and net income increased by 76.1% year-over-year. Our key revenue driver, K12 all subjects after-school tutoring business, achieved growth of approximately 45% and exceptionally high enrollment growth of approximately 78% year-over-year.

This was mainly a result of significant student enrollment growth of both the U-Can business and the revamped POP Kids program, which expanded 75% and 81% respectively. The high enrollment growth demonstrates how we are benefiting from strong brand recognition as we endeavor to consolidate the market in large cities. With that said, we're optimistic about the prospects for exploring new opportunities for expansion, existing, and new cities. We continue to focus on strong execution of the optimized market strategy, which means we're continuing to expand our offline business, while also investing in the O2O two-way interactive education system. During the second quarter, we made great progress across the board in building out our successful and now well-proven diversified business model.

We added a net of 15 learning centers in existing cities, opened a new school and a new learning center in the city of Yantai, adding a total of approximately 30,000 sq m of classroom area, which represents approximately 3% capacity expansion. As mentioned on the last call, we started to pilot a new teaching model in select cities in July 2016. This is a dual teacher class model in which we utilize online live broadcasting to enable the students in the lower-tier cities to access the better learning experience from our high-quality teachers based in higher-tier cities. In the second quarter, we rolled out the dual teacher model school in the city of Tai'an, Shandong province. With this strategy, we expect to increase our market penetration in more lower-tier markets with quality education and hope to capture some very exciting growth opportunities there. Turning to pricing.

Per program blended ASP decreased by approximately 11% year-over-year in U.S. dollar terms, or 6% in RMB terms. On an apple-to-apple basis, which is GAAP revenue divided by total teaching hours, hourly blended ASP in RMB terms increased by approximately 2% year-over-year. To provide a breakdown of hourly blended ASP in RMB terms, UCamp increased by 2%, POP Kids increased by 8%, and the overseas test prep program was up 7% Y-o-Y. The decrease of per program blend ASP is mainly due to the shift of revenue mix from the overseas test prep business with higher ASP to the K-12 business, slowdown of VIP business, which has higher ASP, and a huge increase in early registration by customers for our Top Kids spring semester courses. On the margin front, we have made great progress at dramatically improving operational efficiency, improving utilization of facilities, and controlling costs within the organization.

The strong bottom-line performance further proves effectiveness of our optimized market strategy, and also reinforces our confidence in the ability to build long-term value for our customers and shareholders. Now let's move on to the second quarter performance across our individual business lines. Our key revenue driver, K-12 all subjects after-school tutor business, achieved year-over-year revenue growth of 45% in U.S. dollar terms, or 54% in RMB terms, an exceptionally high enrollment growth of 78% year-over-year. Breaking it down, the U-Can middle school, high school, all subjects after-school tutoring business recorded revenue increase of 43% in U.S. dollar terms, or 52% in RMB terms. Student enrollments grew significantly by 75% year-over-year. Our POP Kids program revenue was up by 49% in U.S. dollar terms, or by 58% in RMB terms, and enrollment growth was exceptionally high at 81%.

Our overseas test prep and consulting business recorded revenue growth of 2% in USD terms, or 9% in RMB terms year-over-year. VIP personalized classes business increased 10% in USD terms, or 17% in RMB terms year-over-year. Next, I will provide some updates on progress we have continued to make with our optimized market strategy. We have been focusing on maintaining a healthy balance between top-line and bottom-line growth while investing in the build-out of our O2O integrated education system, and this continues to work well. Starting with our core offline business. As mentioned earlier, we added a net of 15 learning centers in existing cities, opened a new school and new learning centers in the city of Yantai, and opened a dual teacher model school in the city of Tai'an.

Together, we added a total approximately 30,000 sq m of classroom area, representing about 3% capacity expansion. For the whole FY 2017, we plan to add 50 to 60 new learning centers for K-12 business in all existing cities. We also plan to enter two or three new cities where we identify markets with the greatest growth potential. We also plan to pilot the newly initiated dual teacher class model in approximately 18 to 20 existing cities and enter five to seven new cities, all specifically targeting lower-tier markets. Regarding our online business, we invested approximately $13.7 million in the second quarter to improve and maintain our O2O integrated education ecosystem. Most of the investments were reported under G&A expenses. We have been devoted to this online business build-out since 2014.

With an increase in customer retention rates and addition of new customers, we fully believe this is transforming our business, and the investments will continue to bring continual long-term benefits. Before I go into details, just a quick recap of the 3 levels of our online platform. The 1st level, also the core of our online system, is an O2O two-way interactive education system across all of our business lines. The 2nd level is our pure online learning platform and supplementary online educational products under New Oriental brand. The 3rd level of our ecosystem is for New Oriental to take minority shareholdings in online education companies that complement our own online education offerings. Starting with O2O two-way interactive education system, we aim to extend New Oriental's traditional offline classroom teaching offerings to online education services.

This is also important factor that sets us apart from other key players in the market. With advanced O2O product services, we are poised to gain more market share and improve brand recognition going forward. Since its launch in September 2014, U-Can Visible Progress teaching system, our interactive education system, has been successfully rolled out across all 55 existing cities in our nationwide school network, and this expansion drove positive performance. Our newly revamped Top Kids English program, Shuangyu, has also expanded its coverage to 54 cities by the end of second quarter. The interactive education system has been gradually used in more and more cities. The O2O system for the domestic test-prep program was being used in five cities for some classes by the end of second quarter.

Since its launch in the second quarter of fiscal year 2016, the interactive education system for overseas test prep program, including IELTS, TOEFL, and SAT courses, was rolled out in seven cities by the end of second quarter. For the second level of our online education ecosystem, we have seen consistent growth in our pure online learning platform and other supplementary online education products. In the second quarter, Koolearn.com generated net revenue of $17.6 million, representing an increase of 33% in U.S. dollar terms or a 41% increase in RMB terms. The number of paid users increased significantly, about 33% year-over-year. The number of cumulative registered users in this quarter has reached 15 million. Koo.cm, our own live broadcast open platform for both New Oriental and third-party teachers, achieved 570,300 registrations in the second quarter.

Donut, the serious game-based mobile learning app for children, recorded over 51.3 million downloads by quarter end. Leci, English language vocabulary training app for mobile phones and tablets app, reported over 5.5 million users by quarter end. For the third level of our online education ecosystem, we invest in select online education companies with a minority stake, and we continue to look for new opportunities that will not only complete our own offerings, but also facilitate our O2O integration. Let me walk you through the other key financial details for the second quarter. Operating costs and expenses were $341 million, representing an 18.2% increase year-over-year. Non-GAAP operating costs and expenses, which excludes share-based compensation expenses, were $338.9 million, representing a 19.5% increase year-over-year. Cost of revenues increased by 21.7% to $163.4 million, primarily due to increase in teachers compensation for more teaching hours.

Selling marketing expenses increased by 18.2% to $52.2 million, primarily due to increase in brand promotion expenses and selling marketing staff compensation. General administrative expenses for the quarter increased by 13.9% to $125.4 million. Non-GAAP general administrative expenses, which excludes share-based compensation expenses, were $123.3 million, representing a 17.3% increase year-over-year. Total share-based compensation expenses, which were allocated to relate operating costs and expenses, decreased by 56.5% to $2.2 million. Operating income for the quarter was $0.2 million, compared to a loss of $10.4 million in the same period of last fiscal year. Non-GAAP income from operations was $2.4 million, compared to non-GAAP loss from operations of $5.4 million in the same period of prior fiscal year. Operating margin for the quarter was 0.1%, compared to a negative 3.7% in the same period of prior fiscal year.

Non-GAAP operating margin, which excludes share-based compensation expenses for the quarter, was 0.7% compared to a negative 1.9% in the same period of the prior fiscal year. Net income attributable to New Oriental for the quarter was $10.4 million, representing a 76.1% increase from the same period in the prior fiscal year. Capital expenditures for the quarter were $21.2 million, and this was primarily attributable to the opening of 2 new schools and 36 new learning centers, and renovations at existing learning centers. Turning to the balance sheet. At the end of the second quarter, the deferred revenue balance, which is cash collected from registered students for courses and recognized proportionally as revenue as the instruction delivered Was $764.7 million, an increase of 30.4% as compared to $586.5 million at the end of the second quarter of fiscal year 2016.

Before talking about our expectations for the third quarter, I wanted to take a moment to reiterate our overarching goals for the year, which we outlined on the 2016 Q4 and full year conference call. During fiscal year 2017, we will continue to focus on our optimized market strategy. With the current success achieved, we're confident that we have the right strategy in place, and that is, we'll continue to drive additional progress and help us create long-term value for all customers and shareholders. To give you more specifics, first, we will continue to expand our offline business. In fiscal year 2017, as mentioned a few minutes ago, we plan to add 50-60 new learning centers for K-12 business in existing cities. This is higher than our initial target provided ahead of fiscal year.

We're raising this because we are seeing a growing momentum for our K-12 business due to the combination of our broad product portfolio, solid market demands, and effective operation. We also plan to enter two or three new cities where we identify as markets with most business opportunities. Further, we plan to implement the newly initiated dual teacher class model in around 18-20 existing cities and enter five to seven new cities, specifically targeting lower tier markets. Second, we will continue to invest in our O2O integration and initiatives in online education offerings, promoting the strongest products possible in the marketplace in order to continue to take market share. While investments will continue, we believe that total spending will begin to stabilize this year compared to the large annual incremental increases in the last two fiscal years when we were building a foundation.

Third, we will continue to have a top priority on improving utilization of facilities and the controlling cost across the organization to drive continued margin expansion and profitability. Looking at the near term, in terms of the third quarter of fiscal year 2017, we expect total net revenues to be in the range of $408.7 million-$421.8 million, representing year-over-year growth in the range of 18%-22%. The projected growth rate of revenue in our functional currency, the RMB, is expected to be in the range of 25%-29% for the third quarter. Lastly, I must mention that these expectations reflect New Oriental's current and preliminary view, which is subject to change. At this point, I will take your questions. Operator, please open the call for this.

Operator

The question and answer session of this conference call will start in a moment. In order to be fair to all callers who wish to ask questions, we will take one question at a time from each caller. If you have more than one question, please request to join the question queue again after your first question has been addressed. To ask a question now, please press star one on your telephone and wait for your name to be announced. If you wish to cancel your request, please press the pound or hash key. Our first question comes from the line of Terry Chin from HSBC. Please go ahead.

Terry Chen
Analyst, HSBC

Thank you, Stephen, and thanks for taking my questions, and congratulations on the solid results. I have a question on enrollment growth. In the second quarter, our company overall enrollment growth accelerated to 56%, and the K-12 enrollment growth accelerated to 78%. I'm just wondering what's driving the faster enrollment growth here, and what do you think will be the trend in the next few quarters?

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay. Thank you, Terry. It's a great question. In the Q2, the student enrollment was very strong, and I think there were three reasons. The first, the high rates of enrollments demonstrate we're benefiting from the strong brand recognition and also we start to consolidate the market in the big cities. The second reason, that means the market demands were strong. Also we have the best brand name. The second reason for the high enrollment growth is the student enrollment will come from the new customers and also the higher retention rate. I think this means that we have successfully rolled out the new O2O product. I think the parents and students and the kids are buying in the new product. The last reason for the strong student enrollment is the students choose to enroll the class earlier than before.

We're seeing a huge increase in early registrations for the Top Kids' spring semester courses. I think in terms of the trend, I think the trends will be good. We're happy to see the very strong student enrollment for the overall business, especially for the K-12 business. Is this clear, Terry?

Terry Chen
Analyst, HSBC

Yes, very clear. You mentioned that there's earlier registration this year from students. As we understand that your enrollments are booked on a cash basis, right?

Stephen Yang
CFO, New Oriental Education & Technology Group

Yes.

Terry Chen
Analyst, HSBC

Will the higher enrollment growth in the second quarter translate into even higher revenue growth in the coming quarter?

Stephen Yang
CFO, New Oriental Education & Technology Group

Yes. That's why you see our guidance. I remember in the last conference call, I guided the investor the top line growth. I think currently, in my view, I think the top line growth will be a little bit better than we expected several months ago. As you know, the Q3 and Q4 will be the peak seasons for the K12 business, so I think the trend is very good. Okay.

Terry Chen
Analyst, HSBC

Okay, great. Thank you, Stephen.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay. Thank you, Terry.

Operator

Thank you. Our next question comes from the line of Jin Yoon from Mizuho Securities. Please ask your question.

Jin Yoon
Analyst, Mizuho Securities

Hi, good evening, guys. Couple of questions. First of all, if you look at your COGS, it's been up 22%, and then you attributed part of that due to increasing teaching hours, and your enrollment is up more than 50%. If you could kind of help me think this through, if you look at your incremental enrollment growth and incremental COGS, does that mean that your utilization rates are improving faster than what we originally anticipated? Because the fact that the cost is not going up with enrollment. Is that one way to look at it? The other thing is, how much is your enrollment actually fueled by the new school and incremental learning centers opening? Thanks, guys.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay. Thanks. The first question is about COGS and enrollment growth. Yes, I think you're correct. We're seeing the utilization rate is going up. Yes, a little bit better than we expected several months ago. I think the teacher salary will be increased by less than 20%-25% in RMB term going forward. I think the top line growth will be bigger than the teacher salary increases. That's why you see the utilization rates going up. Your second question is about Sorry, can you repeat your second question?

Jin Yoon
Analyst, Mizuho Securities

Yeah. The second question was, how much of your enrollment growth is incremental contributions from the new school and the learning centers?

Stephen Yang
CFO, New Oriental Education & Technology Group

Yeah. We only opened 18 new learning schools and learning centers in this quarter. If you look at the number of the first six months within this fiscal year, we opened 41 new learning centers. The expansion is only 7%-8%, but our enrollment is much stronger. I think most of the enrollment growth come from the organic growth, from the existing cities. That's why I said our utilization rates will go up, and it will lead to the margin expansion. Okay.

Jin Yoon
Analyst, Mizuho Securities

Got it. Great. Thanks, guys.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay, thank you.

Operator

Thank you. Our next question comes from the line of Tian Hou from T.H. Capital. Please go ahead.

Tian Hou
Analyst, T.H. Capital

Hi, Stephen and Sisi. The question is, how many learning centers do you expect to open in the new fiscal year? Where those new learning centers could be? How much the seat capacity will be increased by opening those learning centers?

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay, thanks, Tian. Till now, we haven't finished the new year budget.

Tian Hou
Analyst, T.H. Capital

Fiscal year.

Stephen Yang
CFO, New Oriental Education & Technology Group

Yeah, new fiscal year. Yeah, fiscal year 2018. I think till now, I can say we raised the new learning center numbers, but it's in our control. We will open 50-60 new learning centers within this fiscal year. Next year, I think we will open a little bit more. As you know, we care about margin. We'll control how many learning centers we set up, and also we care about margin. Going forward, I believe most of the enrollment growth will come from the current learning centers. Yeah.

Tian Hou
Analyst, T.H. Capital

Mm-hmm. As China, the price has some kind of inflation, so are you going to increase your price also?

Stephen Yang
CFO, New Oriental Education & Technology Group

Yeah, we will increase the price with a reasonable mode. In this quarter, we increased the hourly rate by 2% to 3% in RMB term. Going forward, the Q3, Q4 will be the peak seasons for K12 business. We will increase the price by 5% to 8% in RMB term, going forward. Even in the next fiscal year, I think we will use the same price strategy.

Tian Hou
Analyst, T.H. Capital

Mm-hmm. Okay. That's all my question. Thank you. Congratulations.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay, thanks, Tian.

Tian Hou
Analyst, T.H. Capital

Sure.

Operator

Thank you. Our next question comes from the line of Alvin Zhang from Deutsche Bank. Please ask your question.

Alvin Jiang
Analyst, Deutsche Bank

Hi, Stephen, Sisi. Thank you for taking my questions. I have two quick questions. The first one is a housekeeping question. What is the utilization rate in this quarter, and what is the year-over-year improvement? Meanwhile, what is driving the ASP decline? Seems even for K-12 business itself, enrollment growth is faster than revenue growth. You just mentioned that the ASP for K-12 is actually increasing. How should we understand this trend? I have another follow-up.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay. As for the question for utilization rates, this quarter, the utilization rate is 20%-21%, and we were seeing the 200 basis points compared to the same period of last year. Going forward, you will see the high utilization rate. As for the question about ASP, in this quarter, the per program ASP decreased by 6% in RMB term. I think there were several reasons. The first, K-12 business is growing faster than the overseas test prep business. Typically, the K-12 business has the lower ASP. Also, the second reason is there's a huge increase in early enrollments by customers who are POP Kids, these experience semester courses. That means it's kind of a timing difference. Third, we control the VIP revenue contribution. In this quarter, the revenue from VIP course only increased by 10%, it dragged the price down.

That's all three reasons to explain your question about the price.

Alvin Jiang
Analyst, Deutsche Bank

Got it.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay.

Alvin Jiang
Analyst, Deutsche Bank

My second question is on the policy risk. Here's the thing, according to some news report, Shanghai government is talking about to clean up the K12 tutoring market and also help to reduce burden on young kids. Do you think they will make any potential impact to your business?

Stephen Yang
CFO, New Oriental Education & Technology Group

Thanks, Alvin. I think, yeah, I read the news from the newspaper. Till now, I don't want to explain to you guys about the impact of the new policy. This is not the first time that the Chinese government said in public to less burden of the students. I think, for the Chinese students, typically, they spend the whole maybe 10 or 12 years to prepare for Gaokao, and Gaokao is still there. Gaokao is, I think, is a way to select people, and the kids and students are competing to the four-year college seat. Also, if they get the good report on their study, they will have a better future. Also, I want to add one more thing, that's the market share. Even we are the market leader, our market share is just 1%-2%, so it's not big deal.

Also, typically, the students spend maybe 35 or 40 hours, or like 30 to 40 hours in the public schools every week. The kids only spend two or three or four hours with the New Oriental, so it's not a big amount of time. Okay. That's my end.

Alvin Jiang
Analyst, Deutsche Bank

Thank you.

Stephen Yang
CFO, New Oriental Education & Technology Group

Thank you.

Operator

Thank you. Our next question comes from the line of Wendy Huang from Macquarie. Please go ahead.

Wendy Huang
Analyst, Macquarie

Thank you. Congratulations on the very solid results. First, I just want to double-check and confirm with you that it seems that your guidance implies no impact at all from the recent negative publicity on your overseas test and consulting business.

Stephen Yang
CFO, New Oriental Education & Technology Group

Yes. I think in the coming quarter, our overseas test prep and overseas consultant business will still grow, let's say by the 8%-10% going forward. You said about the Reuters report. I think all of our business operations are governed by robust policies, and we have designed procedures to guard against any undesired behavior by employees. Going forward, I think we will continue to conduct our ordinary course of business in accordance with our policy and standards. Going forward, I think the growth or the business of the overseas test prep and consulting business will be good. The overseas test prep market doesn't grow as well as several years ago. Even the total market has grown by single digits. Our growth is just in line with the market.

I think what we need to do is to do better for our O2O reforms for the overseas test prep product. We expect we will do better for overseas test prep business, going forward. I think it's better than we did last year. Okay.

Wendy Huang
Analyst, Macquarie

Thank you. Also, you mentioned earlier that you have a very aggressive target to roll out the dual-teacher model in 18-20 existing cities. Do you expect to achieve these targets by the end of this fiscal year? Also, with this kind of very faster speed of launching out, how should we assess the financial impact, and also the enrollment impact from this dual-teacher model rolling out? Thank you.

Stephen Yang
CFO, New Oriental Education & Technology Group

The dual-teacher model, I think so far, the feedback from the parents and kids are very good from the dual-teacher learning centers. Even in the second quarter, this quarter, we roll out a new teacher model in the new city of Tai'an, also we opened more than 10 learning centers in existing cities. We plan to pilot the dual-teacher model in 18-20 new cities by the end of this fiscal year. As I said, we don't have the plan till now to tell you how many new dual-teacher model learning centers we'll set up next year. I think we will open more because, in terms of the financial model, typically, the end of the dual-teacher model, one teacher face to five or 10 or maybe 20 classes at the same time.

I think when the model gets matured, we expect the margin will be higher than the offline classes. It's too early to say the revenue contribution or the margins, because it contributes only a little amount of the revenue contribution. Let's say, maybe I will tell you the answers maybe one year or six months later. Okay.

Operator

Thank you. Our next question comes from the line of Fan Liu from Goldman Sachs. Please go ahead.

Fan Liu
Analyst, Goldman Sachs

Hi, Stephen. Congratulations on another strong quarter. Would you mind share with us your total headcount of teachers right now? As we can see that you are in a very strong momentum to improve the margin. Will you still insist on your 17%-18% GAAP operating margin in the next three to five years? Is there any possibility to raise this margin? Thank you.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay. The headcount at the end of this quarter end, the headcount was 39,000. That means we add 2,400 headcounts within the first half of this fiscal year. Within the headcount, we have 19,800 of the teachers. This is the headcount question. What's your second question, Fan?

Fan Liu
Analyst, Goldman Sachs

Your margin guidance.

Stephen Yang
CFO, New Oriental Education & Technology Group

Margin guidance.

Fan Liu
Analyst, Goldman Sachs

The margin guidance. Yeah.

Stephen Yang
CFO, New Oriental Education & Technology Group

I think that you will see the margin expansion within this fiscal year. Going forward, our target is to get 17%-18% in actually four years. I don't want to change my guidance of the margin expansion. Our margin will go up gradually in the next two to three years. Okay.

Operator

Thank you. Our next question comes from the line of Mary Ann Co from CLSA. Please go ahead.

Mariana Kou
Analyst, CLSA

Thanks. Management, congratulations on the strong set of results. I think my question is a bit of a follow-up on the enrollment figures and also the ASP. I'm just wondering, I think the implied enrollment figures for the overseas and other businesses, everything other than K12, is down about 10. Just wondering, have we done any sort of estimates on how fast we have to grow the K to 12 enrollment number to really offset the operating de-leverage impact? I think we talk up here on calls that the operating margins overseas is quite significantly higher than K to 12. That's my first question.

Stephen Yang
CFO, New Oriental Education & Technology Group

Yes. It's a great question. K12 business will be definitely the revenue driver. Yes, you're correct. The margin of K12 business is a little bit lower than the overseas test prep. For the K12 business itself, the margin is going up. I think the less revenue contribution of overseas test prep will be offset by the K12 margin expansion. Anyway, overall, you will see the margin expansion. Is it clear?

Mariana Kou
Analyst, CLSA

Okay. Yeah. Thanks.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay.

Mariana Kou
Analyst, CLSA

I think my second question is more housekeeping. I think the tax rate has jumped up quite significantly this quarter, and then the share-based comp has declined quite sharply. Could you actually give us some kind of color on what to expect for the coming quarter or for the full year in terms of the tax rate and share-based comp?

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay. The tax rates in this quarter was 14%, and I will guide the tax rate for the whole fiscal year 2017 will be somewhere at 14.5%-15%. This is my guidance of the tax rate. I think the tax rates will slowly move up going forward. Your second question is about share-based compensation. Yeah, this quarter-

Mariana Kou
Analyst, CLSA

Yes

Stephen Yang
CFO, New Oriental Education & Technology Group

we reported $2.2 million of the stock-based compensation. Typically, last year, we issued the shares to the high management and key staff in July. This year, we issued the shares to those guys in November. We will report less the share-based compensation in this quarter. Going forward, in the Q3 and Q4, we will record more share-based compensation. For the all share-based compensation in this fiscal year will be somewhere between $20 million-$24 million. For the whole year.

Mariana Kou
Analyst, CLSA

Thank you, Stephen.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay, thanks, Mary Ann.

Operator

Thank you. Our next question comes from the line of Zoe Chao from Credit Suisse. Please go ahead.

Zoe Zhao
Analyst, Credit Suisse

Thank you, management, for taking my question. I have two questions. One is, can you update us on each segment's operating margin? The second question is, it seems that we recorded a gain of around $2 million attributable to the minority interest. Just looking at the size of Xuncheng this quarter, this number seems to be very high. Do we have any other investment associated with this number? Thank you.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay. The operating margin by different business lines is as follows. For the overseas test prep, the operating margin before over that, the operating margin is before the head office expenses. The overseas test prep is 30%. The domestic and adult English, the margin is 25%. For the U-Can, the margin is 25%. The kids is 14%-15%, the operating margin. The MI, your second question. I think most of the MI come from Koolearn.com because we just hold, let's say the 65%, 70% of total shares of Koolearn. There's MI there, and going forward, it will be there. Okay?

Operator

Thank you. Our next question comes from the line of Claire Chao from Morgan Stanley. Please ask the question.

Claire Cao
Analyst, Morgan Stanley

Hi, Stephen and Sisi. Thanks for taking my question. Could you share with us what's the revenue contribution from Beijing and Shanghai in the quarter? Also, what's the current revenue growth rate for the two cities? Thanks.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay. The revenue contribution from Beijing this quarter is 24%? It's 24%. Shanghai is 6%. The revenue growth of Beijing school in this quarter is 24%. It's the overall growth rate of Beijing school. The Shanghai school growth by 34% in the Q2. Okay. Claire?

Claire Cao
Analyst, Morgan Stanley

Okay, thanks.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay, thanks.

Operator

Thank you. Our next question comes from the line of Cheryl Yang from CICC. Please go ahead.

Cheryl Yang
Analyst, CICC

Hi. Good evening, management. Thanks for taking my question. Congratulations for the strong quarter. I have one question regarding your pricing strategy for the dual teacher model. I noticed on your website that most of the classes are priced lower than $1,000. Are you planning for offering discount on purpose, are you going to keep this pricing strategy for dual teacher model going forward?

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay. Yeah. As for the pricing strategy for dual teacher model, we're still in the piloting phase. Yeah, for the first or second rounds of the student enrollments, we give the students some discount. Going forward, I think that the price of the dual teacher model should be a little bit lower than the offline classes. I think it's too early to say the price strategy for the dual teacher model. As I said, even though as for the dollar amounts, the price is lower than the offline class, the margins will be higher than the offline classes because the one teacher can face so many students at the same time. Yeah.

Cheryl Yang
Analyst, CICC

Okay, got it. Given you mentioned that one teacher can take multiple classes, can you share with us more color on how many classes that a teacher can take at current stage?

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay. It's a wide range. Typically, one teacher can face to 5 to 10 classes at the same time. I can share with you that in some cities, we are seeing that one teacher can face to 20 or 30 classes at the same time.

Cheryl Yang
Analyst, CICC

Okay. Thank you.

Stephen Yang
CFO, New Oriental Education & Technology Group

Yeah. I think going forward, the model is something like that the one teacher can face to 10-20 classes at the same time. Okay.

Operator

Thank you. Our next question comes from the line of Lucy Yu from Merrill Lynch. Please go ahead.

Lucy Yu
Analyst, Merrill Lynch

Hi, management. I got two questions here. First of all, with the new administration of U.S. and U.K., do you see any risk to our overseas study-related business, i.e., the test prep and the consulting? Because I saw on news that UK Home Office is planning on cutting the overseas student by half. Will that affect our business? Secondly, it's a follow-up on the OP margin question I asked earlier. Could you give us the OP margin for each segment in the second quarter of last year? Thank you.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay. Yes. For the first question, to be frankly, I haven't read the news of the U.K. change of the policy for the foreign student. I don't want to make a change of my guidance of the overseas test prep business. I think our overseas test prep business will grow by 5%-10% going forward in our midterm. The operating margin by segment, typically, we don't disclose the quarterly operating margin by segment. That's it.

Lucy Yu
Analyst, Merrill Lynch

Can we say that they are improving year-over-year?

Stephen Yang
CFO, New Oriental Education & Technology Group

Yes.

Lucy Yu
Analyst, Merrill Lynch

They are largely stable?

Stephen Yang
CFO, New Oriental Education & Technology Group

Yes, that's why you see the overall margin, operating margin, improved by 380 basis points. I think all the business lines margin are expansion. Yeah. Okay.

Lucy Yu
Analyst, Merrill Lynch

Okay. Thank you.

Stephen Yang
CFO, New Oriental Education & Technology Group

Thank you.

Operator

Thank you. Our next question comes from the line of Alex Liu from Daiwa. Please go ahead.

Alex Liu
Analyst, Daiwa

Hi. Thank you, Stephen and Sisi. I was wondering, what's the sort of rough contribution of the students that we retained from the past summer promotion to the past quarter UCamp enrollment? Can we get some ideas here?

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay. Yeah, we made a big summer promotion in the summer. In some big cities like Beijing, Wuhan, and Shanghai, the retention rate is approximately 50%. I think that's okay for us. That means that 50% of students will stay with New Oriental. Even in the Q3, the retention rate will go to the normal level. Let's say for the UCamp business, our average student retention rate is somewhere between 70%-75%. The retention rate for the summer promotions is okay for me, for the company. Okay.

Alex Liu
Analyst, Daiwa

Okay. I have a follow-up here. Just wondering, I think we have increased the pace of expansion a bit. I'm just wondering, are we thinking about increase the medium-term capacity increase targets of 5%-10%? Maybe to perhaps low-teen level in the coming three to five years?

Stephen Yang
CFO, New Oriental Education & Technology Group

Yes, we raised our expansion plan. Several months ago, before the start of the fiscal year, I gave you guys that we will open 40-50 new learning centers at the time. We increased a little bit. We plan to open 50-60 new learning centers because the market demand is so strong. We are quite confident about the products, New Oriental products. As I said several minutes ago, we will control how many learning centers we set up. It will not affect margin. We hope that our margin will go up. Okay.

Alex Liu
Analyst, Daiwa

Okay, thank you.

Stephen Yang
CFO, New Oriental Education & Technology Group

Yeah. That's it. Okay, thank you.

Operator

Thank you. Our next question comes from the line of Eric Chu from CCBI. Please go ahead.

Eric Qiu
Analyst, CCBI

Hey, good evening, Stephen and Sisi. Thank you for taking my question. Congratulations on very solid results. My question is, firstly, related to the enrollment number growth. This number, above 50, is much higher than the previous nine quarters on average. I was wondering, is it more because of the summer campaign, and will this, above 40 or 50 enrollment growth, continue in the next several quarters? My second question is related to the online. You released some data about the Koolearn.com, the enrollment, and the registered user growth. It seems the growth was less than the enrollment growth for our offline courses. I was wondering if the percentage of contribution from the online was actually decreasing. How are we look at this business going forward? Thank you.

Stephen Yang
CFO, New Oriental Education & Technology Group

Okay. Yeah, the enrollments. I will tell you that all the enrollments numbers we tell you, does not include the offline enrollments with the price under 300 RMB. I think, the 78% growth for K12, the enrollment, is quite high. Partially, we're seeing a huge enrollment. It's early registration for the Top Kids program. Students choose to enroll the class earlier than before. That means some students have already enrolled for the spring classes. Anyway, the student enrollment trends will be good, but I don't think we can continue to get 70%-80% enrollment growth in the future. Yeah. Your second question is about online. I don't want to change my guidance for the pure online Koolearn.com, the revenue guidance. I think the revenue growth will be somewhere between 40%-50% going forward. Okay. For the Koolearn.com.

Eric Qiu
Analyst, CCBI

Oh, okay.

Stephen Yang
CFO, New Oriental Education & Technology Group

Thank you.

Operator

Thank you. We are now approaching the end of the conference call. I will now turn the call over to New Oriental CFO, to Stephen Yang, for his closing remarks.

Stephen Yang
CFO, New Oriental Education & Technology Group

Again, thank you for joining us today. If you have any further questions, please do not hesitate to contact me or any of our investor relations representatives. Thank you again.