v3.26.3
Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Detail) - USD ($)
$ in Thousands
May 31, 2026
May 31, 2025
Accelerated Share Repurchases [Line Items]    
Accrued payroll $ 485,363 $ 421,746
Refund liability (a) [1] 206,173 181,417
Payable for purchase of property and equipment 58,279 52,004
Accrued advertising fees 33,413 24,453
Amounts reimbursable to employees (b) [2] 31,809 23,615
Advance payment from students (c) [3] 22,174 21,768
VAT payable 16,076 17,987
Payment to merchant (d) [4] 16,761 14,558
Welfare payable 17,260 12,574
Refundable deposits (e) [5] 8,412 7,949
Royalty fees payable (f) [6] 6,707 6,844
Rent payable 3,114 4,393
Other taxes payable 2,922 3,956
Accrued professional service fees 2,709 1,902
Payable for investments and acquisitions 605 567
Others (g) [7] 25,972 34,850
Total $ 937,749 $ 830,583
[1] The refund liability is recognized for variable amount of the considerations received from the customers and recorded as refund liability as described in Note 2.
[2] Amounts reimbursable to employees include travelling and business related expenses.
[3] Advance payment from students represent (1) the miscellaneous expenses other than tuition fee prepaid by students which will be paid out on their behalf; and (2) advance payment prepaid by students for class enrollment.
[4] Payment to merchant represents cash received from consumers and deposited in a special bank account reserved for payments to merchants.
[5] Refundable deposits represent student deposits for dormitory or other fees that will be refunded upon graduation and student security deposits refunded upon completion of the study tour.
[6] Royalty fees payable relate to payments to content providers for on-line learning programs and those to counterparties for copyrights and resource sharing.
[7] Others primarily include transportation expenses, utility fees, property management fees and other miscellaneous expenses payable.