Document:

EX-10.23

 Exhibit 10.23 

THE SYMBOL “[***]” DENOTES PLACES WHERE CERTAIN IDENTIFIED INFORMATION HAS BEEN EXCLUDED FROM THE EXHIBIT BECAUSE IT IS BOTH
(i) NOT MATERIAL, AND (ii) WOULD LIKELY CAUSE COMPETITIVE HARM TO THE COMPANY IF PUBLICLY DISCLOSED 
 Service Outsourcing
Agreement 
 Party A: Shanghai Yiqi Zuoye Information Technology Co., Ltd. 

Address: 16 / F, Building B, Wangjing Greenland Center, Chaoyang District, Beijing 

Zip: 100102 
 Contact number: [***] 

Contact person: [***] 

E-mail address: [***] 

Party B: Beijing Yicai Human Resource Consulting Co., Ltd. 

Address: Building F1, No. 1 Tianyang Canal(North Gate), No. 56 Jianguo Road, Chaoyang District, Beijing 

Zip: 100022 
 Contact number: [***] 

Fax number: [***] 
 Contact person: [***] 

E-mail address: [***] 

In accordance with the Contract Law of the People’s Republic of China and relevant laws and regulations, Party A, as the project
employer, and Party B, as the project contractor, hereby enter into this Service Outsourcing Agreement (hereinafter referred to as the “Agreement”) through amicable negotiation on the learning counseling project (hereinafter
referred to as the “Outsourcing Service Project”) and its rights and obligations arising therefrom. 
 I. Definitions, 

1.1 Party A, shall mean, the contract-issuing party accepting the outsourcing services. If Party A requests Party B to provide Party A’s affiliates
with the same services as provided herein, Party A shall provide Party B with a list of affiliates in need of such services. All rights and obligations of Party A in this Agreement shall apply to the affiliates in the list. Party A understands and
undertakes that Party A shall be jointly and severally liable for the consequences arising from any breach of this Agreement by its affiliates. 
 1.2
Party B, shall mean, the contractor providing the outsourcing services. Party A understands and undertakes that party B shall have the right to entrust its affiliates or its authorized agencies to provide Outsourcing Service Project in
provinces and cities outside Party B’s service scope. Party B understands and agrees that party B shall be jointly and severally liable for the consequences arising from any breach of this Agreement by its affiliates or its authorized agencies.

 II. Service Items 
 Party B shall
provide position outsourcing services based upon the acceptance of Party A’s entrustment. For the specific contents of the services items, please refer to “Service Items Confirmation”. 

III. Rights and Obligations of Party A 

1. Party A shall have the right to make clear, explicit and reasonable requirements for service items provided by Party B. 

2. Party A shall have the right to inspect the completion of service items by Party B’s staff and give corresponding feedback to Party B.

 3. If the service provided by Party B’s staff fails to meet the relevant requirements,
Party A shall have the right to request Party B to replace its personnel after assessment and confirmation by both parties. 
 4. Party A
shall have the right to supervise and guide the progress of the services and put forward suggestions for improvement. 
 5. The employees
provided by Party B to Party A are legitimate employees carefully selected by Party B, and Party A shall not employ Party B’s employees without Party B’s consent. 

Party B shall not be liable for any failure or delay in completion of the services hereunder due to Party A’s employment of Party B’s
staff. 
 6. Party A shall pay the service fee and other expenses agreed by both parties to Party B on time and in full amount. 

7. Party A shall cooperate with Party B to strengthen the daily management of Party B’s door-to-door service staff. 
 8. Party A shall designate relevant person in charge to examine and
confirm the work tasks completed by Party B and its staff as agreed by both parties. 
 9. Without the written consent of Party B, Party A
shall not designate Party B ’s employees to engage in work beyond the services items. Otherwise, Party A shall be liable for indemnification in case of any accidental injury to Party B’s employees or any damage to any third party arising
therefrom. 
 10. Party A shall provide Party B’s staff with office places and working equipment which are safe, compliant with laws and
regulations in relation to national labor protection and other working conditions necessary for accomplishing work tasks. 
 11. In case of
any change in Party A’s Outsourcing Service Project or business operation, Party B shall increase or decrease its service personnel in accordance with the following notification principles: 

11.1 Party A shall inform Party B one week in advance of any increase or decrease of less than or equal to 10 persons; 

11.2 Party A shall inform Party B two weeks in advance of any increase or decrease of more than 10 persons. 

IV. Rights and Obligations of Party B 
 1.
Party B shall, in accordance with the mutual agreement, employ appropriate staff to undertake the services prior to the commencement of the service project and ensure the services to be carried out as scheduled. 

2. Party B shall provide the services in accordance with the requirements of Party A and report the services to Party A periodically according
to the time period agreed by both parties. 
 3. Party B shall, in accordance with Party A’s inspection and comments on the services
completed by Party B’s staff, make timely working adjustments to ensure that the implementation of the service items is not affected. 

4. Party B shall instruct party B’s staff to comply with Party A’s business process, operation standards, supervision mechanism and
risk control mechanism. 
 5. Party B shall exercise necessary management rights over the services provided, provided that the exercise of
such management rights shall not prejudice Party A’s commercial interests and shall not violate Party A’s requirements for the completion of the services hereunder. 

As agreed by both parties, Party B may entrust Party A with part of the above management authority. 

6. The relationship between the staff of Party B and Party B is labor relation. Party B shall provide services to Party A. The staff of Party B
are not involved in any labor relation with Party A. 
 7. Party B shall have the right to require Party B’s staff to wear their logo
when providing door-to-door services to Party A. 

  
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 V. Service mode 

Party B shall provide door-to-door service. For the working
hours of Party B’s door-to-door service personnel, please refer to the Service Items Confirmation. 

VI. Service fee and invoicing 
 6.1
Service Fee 
 6.1.1 Party A shall pay party B the service fee for the services provided by Party B to Party A hereunder. The service fee
shall be calculated according to the price agreed in the “Service Price List” attached hereto as Annex, the actual workload and the services to be completed by Party B under the “Project Service List”. 

6.1.2 Party B shall, in accordance with Party A’s requirements, prepare statistics on the service achievements provided by Party B on a
calendar month basis and submit them to Party A. The service results of the project shall serve as the settlement basis for both parties only if being confirmed by Party A, and the fee shall be deducted (if any) according to the assessment results
of the service of Party B in the current period. Upon the consent of Party A, for the workload and service achievements of Party B on off days and statutory holidays, Party A may, check and approve the workload recorded as two to three times of the
actual workload. 
 6.1.3 Service fee under this Agreement and the Project Service List shall include all necessary taxes and fees required
by Party B to perform this Agreement and the Project Service List, including but not limited to: 
 (1) All taxes (including but not limited
to VAT) payable by Party B for providing relevant services to Party A; 
 (2) Relevant management fees incurred by Party B in providing
services; (The settlement shall be based on the Project Service List) 
 (3) Other expenses necessary for party B to complete the
services. (The settlement shall be based on the Project Service List) 
 6.1.4 Unless otherwise agreed herein, Party A is not required
to pay any other service fee to Party B for matters agreed herein or in the Project Service List. 
 6.2 Settlement and payment 

6.2.1 The service fee shall be settled on a monthly basis according to the Agreement, the Project Service List and the assessment results.
Party A shall, upon receipt of the following documents provided by Party B, pay the relevant fees prior to the 25th day of each month based on the assessment results: 

Service period: 2 years 
 Total
cost estimated: RMB [***] / year 
 Service rate: [***]% (tax excluded) 

Expense adjustment: the settlement of expenses shall be based on the monthly actual situation 

(1) Notice of payment; (The specific service fee shall be subject to the monthly Project Service List) 

(2) Value-added Tax Special Invoice (or Special VAT invoices) with corresponding amount and in compliance with statutory regulations. 

6.3 After this Agreement entering into force, both Parties shall negotiate with each other through the latest billing price provided that
receiving adjustment notice from the relevant governmental authorities relating to social minimum wage adjustment, minimum cardinality adjustment of social insurance, other expense adjustments legally borne by the employer resulting in the cost
adjustment of Party B. Upon the written confirmation by Party A and Party B, both parties may adjust the billing unit price hereunder and implement such adjustment. 

  
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 6.4 Party B’s account number 

Company name: Beijing Yicai Human Resource Consulting Co., Ltd. 

Bank of deposit: Central Business District Sub-branch of ICBC 

Bank account number: [***] 

Account number: RMB 
 Party A
Information: 
 Party A’s name: Shanghai Yiqi Zuoye Information Technology Co., Ltd. 

Name of the payee: Shanghai Yiqi Zuoye Information Technology Co., Ltd. 

Invoice title: Shanghai Yiqi Zuoye Information Technology Co., Ltd. 

Taxpayer identification Number: [***] 

Invoice Address: Unit D, E, F, Floor 10, Building 9, No. 2337, Gudai Road, Minhang District, Shanghai 

Phone number: [***] 

Qualification of Party A: General taxpayer 

Bank name: Shanghai Nanxiang Sub-branch of Bank of Communications Co., Ltd. 

Party A account number: [***] 

6.5 Invoices shall not be issued repeatedly. Party B shall not be liable and Party A shall bear all costs for taking relevant remedial measures
if the invoice type, title, amount and other information issued is incorrect due to the wrong information provided by Party A , or if Party A fails to receive the invoice due to the wrong address provided by Party A. If Party A ’s loses Special
VAT invoices or Special VAT invoices is stolen due to Party A’s reason, Party A shall submit a written explanation of the situation under its company seal, and bear all relevant costs of issuing VAT special invoices, including but not limited
to the costs of publishing “Lost Declaration”, courier fees of relevant materials and reporting the loss to the competent tax authorities. Party B shall not be liable for the loss of Party A’s ordinary VAT invoices or the theft of
such ordinary VAT invoices due to Party A’s reasons, and Party A shall bear the costs of taking all relevant remedial measures. 
 6.6
If the special VAT invoice expires due to reasons attributable to Party A, party A shall deal with it by itself in accordance with relevant tax laws and regulations, rather than Party B. 

6.7 For Party A paying after the invoice, Party A shall not take the receipt of the invoice issued by Party B as the evidence for payment, but
shall take the bank payment record as the evidence for payment. 
 VII. Legal liability 

1. Unless otherwise agreed by both parties, both parties shall be bound by the confidentiality obligation hereunder, keep confidential all of
the contents of this Agreement and the information obtained from the other party during the performance of this Agreement. The confidentiality obligation shall mean, without written consent from the other party, each party shall neither use the
aforesaid confidential information for any situation unrelated to the performance of the Agreement, nor disclose or leak to any third party in any form. Both parties are obliged to make every effort to prevent any third party from stealing
Confidential Information. In case any party violating the aforesaid obligation of confidentiality and causing losses to the other party, such party shall be liable for cessation of infringement, elimination of adverse impact, compensation for the
losses suffered by the other party. 
 2.Party B hereby confirms and undertakes that Party A’s business data, system information, business processes, training and customer data and other kinds of information and documents in the
process of entering into the Agreement and the cooperation are Party A’s confidential information. Party B’s staff related to the services under this Agreement have received confidential training and are familiar with and abide by relevant
security regulations. If Party A’s confidential information is damaged or disclosed due to party B’s staff, Party B shall be liable for all losses caused thereby. 

  
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 3. If either party intends to terminate the service of certain position in advance during
the term hereof, it shall notify the other party in writing thirty-five (35) days in advance and pay the full service fee of the position for two months to the other party as liquidated damages. 

4. If Party A fails to perform its obligations hereunder and fails to do so within 10 days upon party B’s written notice, Party B shall
have the right to terminate the Agreement immediately. Upon termination of the Agreement Party A shall pay Party B all the service fee for the unperformed part of the Agreement. 

VIII. Notice and Delivery 
 1. Any notice
and communication between the parties shall be delivered in writing to the addresses and contacts of Party A and Party B (see the beginning of this Agreement for details). 

2. In case contacts of the parties or one party fail to perform the obligations hereunder, both parties or the other party shall timely
communicate and replace the contacts. 
 IX. Term of contract 

The contract period is for 2 years, since September 1, 2020 to August 31, 2022. 

Both parties shall negotiate the renewal of the Agreement 30 days before the expiration. If neither Party A nor Party B raises any written
objection, the Agreement shall be automatically extended for one year upon expiration. 
 X. Dispute Resolution 

Any dispute arising from this Agreement shall be settled by both parties through negotiation. If no settlement could be reached through
negotiation, both parties may file a lawsuit with the court where the plaintiff is located. 
 XI. Others 

1. During the performance of this Agreement, in case of any conflict between the provisions of this Agreement and the relevant laws and
regulations latest promulgated by the Chinese Government and the provisions of the region where the service is provided, Party A and Party B shall change the corresponding terms through negotiation so as to meet the requirements of the relevant
regulations. 
 2. The annexes hereto, the operating procedures and specifications agreed by both parties shall be supplementary to this
Agreement and shall form an integral part hereof and have the equal legal force with this Agreement. 
 3. During the execution of this
Agreement, both parties shall abide by and carry out the Agreement earnestly and shall not alter or modify the Agreement without the other party’s consent. If both parties agree to modify this Agreement, it shall be annexed herein with the form
of agreement. 
 4. This Agreement is made by both parties in two(2) originals of equal legal force, with one(1) held by each party. 

  
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	 Party A
 (Seal) /s/ Shanghai Yiqi Zuoye
Information Technology Co., Ltd.
 Authorized representative:
                    
 Date of Signature:
2020.9.1
	  		  	 Party B
 (Seal) /s/ Beijing Yicai Human Resource
Consulting Co., Ltd.
 Authorized representative:
                    
 Date of signature:
2020.9.1EX-10.24

 Exhibit 10.24 

THE SYMBOL “[***]” DENOTES PLACES WHERE CERTAIN IDENTIFIED INFORMATION HAS BEEN EXCLUDED FROM THE EXHIBIT BECAUSE IT IS BOTH (i)
NOT MATERIAL, AND (ii) WOULD LIKELY CAUSE COMPETITIVE HARM TO THE COMPANY IF PUBLICLY DISCLOSED 
 Supplementary Agreement to the
Service Outsourcing Agreement 
 This Supplementary Agreement to the Services Outsourcing Agreement (the “Supplementary Agreement”) is entered
into on September 8, 2020 by and between the following parties: 
 Party A: Shanghai Yiqi Zuoye Information Technology Co., Ltd. 

Address: 16 / F, Building B, Wangjing Greenland Center, Chaoyang District, Beijing 

Zip: 100102 
 Contact number: [***] 

Contact person: [***] 

E-mail address: [***] 

Party B: Beijing Yicai Human Resource Consulting Co., Ltd. 

Address: Building F1, No. 1 Tianyang Canal (North Gate), No. 56 Jianguo Road, Chaoyang District, Beijing 

Zip: 100022 
 Contact number: [***] 

Fax number: [***] 
 Contact person: [***] 

E-mail address: [***] 

WHEREAS, the amendment and renewal of the Service Outsourcing Agreement (hereinafter referred to as the “Agreement”) was
entered into on September 1, 2020 by and between Party A and Party B, with respects to the outsourcing services by Party A to Party B, such as learning counseling, customer service center and other services (hereinafter referred to as the
“Service Outsourcing Project”). Both Parties intend to supplement and modify the Agreement. This Supplementary Agreement and the Agreement are hereinafter collectively referred to as “Outsourcing Service Agreement”.

 THEREFORE, both parties, after their amicable negotiations, enter into the Supplementary Agreement regarding the following matters. 

 

	1	 Unless otherwise provided herein, terms of this Supplementary Agreement not defined herein shall have the
meaning given to such terms in the Agreement. 

  

	2	 For he outsourcing service items, as defined in Article 2 “Service Items” of the Agreement, please
refer to the “Service Items Confirmation” listed on Annex 1. For the calculation basis of the service fee mentioned in Article 6 of the Agreement, please refer to the “Service Price List” as set forth on Annex II. Party B shall
issue “Project Service List” in the form attached hereto as Annex III to Party A, when settling accounts of the services under the Service Outsourcing Project hereunder and thereunder. 

 

	3	 The annexes set forth in this Supplementary Agreement shall constitute an integral part of the Outsourcing
Service Agreement and shall have same legal effect as the Outsourcing Service Agreement. 

  
 1 

	4	 The following paragraphs are added as paragraphs 12 to 14 to Article 3 of the Agreement: 

“12. Based on Party B’s service requirements, Party A shall provide party B with relevant training and guidance for the Service
Outsourcing Project and provide timely guidance for problems during the service process. 
 13. For Service Outsourcing Project, Party A
shall have right to propose the rules with which shall be complied by Party B regarding the services provided by Party B and its service team, including but not limited to, Party A may inform Party B rules of Service Outsourcing Project,
implementation requirement, qualification criteria for service personnel, service specification and standard content and the updated version of the foregoing, via emails or other method acknowledged by both parties. Party A have the right to
supervise and manage the service provided by Party B, mainly including whether Party B provides services in accordance with the latest updated rules of Party A. 

14. Party A shall have the right to supervise, assess and judge periodically to the service quality provided by Party B under the rules
formulated and published by Party A or notified by email to Party B to ensure the services provided by Party B and its service team meet the requirements.” 
  

	5	 The following paragraphs are added as paragraphs 8 to 10 to Article 4 of the Agreement: 

“8. For Service Outsourcing Project, Party B shall ensure that its service team to comply with the requirements set forth by Party A,
including rules of Service Outsourcing Project, implementation requirements, qualification criteria for service personnel, service specification and standard content, and shall accept supervision, inspection and improvement requirements from Party
A, including that Party B and its service team shall not prejudice the interests, business operation, reputation of Party A during the service period, such as, fraud, disrespect for Party A’ users, withdrawal/change of classes without
permission, refusing to cooperate with Party A’s supervision and investigation, falsification of financial data reported to Party A, breach of confidentiality obligations, damage to Party A’s image, reputation and public praise, occurrence
of teaching accidents, complaints from Party A’s users, etc. If Party B and/or its service team fails to meet the requirements set forth by Party A in the process of providing services, Party A shall have the right to deduct the relevant
penalty fees (if any) directly from the service fees to be paid to Party B in accordance with the requirements of the rules. 
 9. Party B
shall designate specific personnel responsible for docking Service Outsourcing Project with personnel designated by Party A, including but not limited to specific instructions on service content, feedback on service quality, supplementary and
updated rules by Party A. In case of any change in the contact personnel designated by Party B, it shall notify Party A in writing three (3) working days in advance, and be liable for the loss caused by its failure to timely notify Party A.

 10. In the event that any loss of Party A arise from no labor contract signed by and between Party B and its staff, delay of the salary
payment, no full payment of social insurance/housing accumulation fund/tax by Party B, Party B shall promptly deal with such issues. Party B shall compensate all losses suffered by Party A due to the default or gross negligence from Party B.”

  
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	6	 There is a clerical error in the estimated cost set forth in Article 6.2.1 of the Agreement, and both parties
agree that the estimated cost shall be the amount set forth in the Service Price List attached hereto as Annex II. 

  

	7	 Article 7, Paragraph 1, of the Agreement shall be amended as a whole as follow: 

“Unless otherwise agreed by both parties, both parties shall be bound by the confidentiality obligation hereunder, keep confidential all
of the contents of this Agreement and the information obtained from the other party during the performance of this Agreement (hereinafter collectively referred to as “Confidential Information”). The confidentiality obligation shall
mean, without written consent from the other party, each party shall neither use the Confidential Information for any situation unrelated to the performance of the Agreement, nor disclose or leak to any third party in any form. Both parties are
obliged to make every effort to prevent any third party from stealing Confidential Information. In case any party violating the aforesaid obligation of confidentiality and causing losses to the other party, such party shall be liable for cessation
of infringement, elimination of adverse impact, compensation for the losses suffered by the other party. 
 Notwithstanding the foregoing,
the confidentiality obligation of both parties shall be exempted under the following circumstances: (1) the Confidential Information has entered the public domain for any reason except as being publicly disclosed by any parties in violation of
this Agreement; (2) any parties disclose to its employee with respect to the transactions contemplated hereunder on condition that such employee must be bound by the obligations of confidentiality same as those under this Agreement;
(3) any party disclose to its banks, legal counsels, financial consultants or intermediary service agencies for the purpose of this Agreement, on condition that such banks, legal counsels, financial consultants or intermediary service agencies
shall be bound by the obligations of confidentiality same as those under this Agreement; (4) necessary disclosure under the provisions of laws and regulations or the requirements or instructions of government authorities and securities
regulatory authorities.” 
  

	8	 This Supplementary Agreement will come into effect after being signed by both parties. The Supplementary
Agreement shall form integral part of the Agreement and shall have the same legal effect as the Agreement upon its effective date. In case of any conflict or inconsistency between the provisions of this Supplementary Agreement and the Agreement, the
provisions of this Supplementary Agreement shall prevail. 

  

	9	 This Supplementary Agreement is made by both parties in two (2) originals of equal legal force, one
(1) for each Party and each original shall have the same legal effect. 

 [The following is the signature page(s)]

  
 3 

 This Supplemental Agreement is executed by both parties or their authorized representatives on the date
first written above and both parties agree to be bound by this Supplemental Agreement. 
 Party A: 

Shanghai Yiqi Zuoye Information Technology Co., Ltd. (Seal) 

/s/ Shanghai Yiqi Zuoye Information Technology Co., Ltd. 

Authorized Representative: _____________________ 
 Party B:

 Beijing Yicai Human Resource Consulting Co., Ltd. (Seal) 

/s/ Beijing Yicai Human Resource Consulting Co., Ltd. 

Authorized Representative: _____________________ 

 Annex 1: Service Items Confirmation 

 

							
	Demand Party
	Company Name: Shanghai Yiqi Zuoye Information Technology Co., Ltd.
	Service Requirement Information
	Service Content: Outsourcing services of tutoring teacher
	Service Location: Subject to the actual needs of project
	 Narrative:

 
 1. According to the project requirements from Party A, providing services and ensuring
the services to be carried out as scheduled;
  
 2. Timely reminding students of class
time, and being responsible for cooperating with Party A to maintain class order and supervising the whole course during the live broadcast, so as to ensure the normal and orderly conduct of the live broadcast course;

 
 3. Being responsible for homework correcting, answering questions of class community,
daily maintenance and operation, following up students’ learning situation, analyzing students’ learning situation, making learning plans, proposing learning suggestions and increasing user stickiness;

 
 4. Maintaining students and timely feeding back to parents on learning situation,
answering parents’ questions, promoting the improvement of academic performance, in charge of the related work of students’ course renewal;
  

5. Timely and reasonably dealing with the adjustment requirements of parents on time, class type and tutor, timely and reasonably dealing with the refund
issues of parents;
  
 6. Assisting to ensure the normal and orderly progress of
project.
  

	 In order to guarantee the service quality of Party B, the
service personnel shall comply with the following requirements:
  
 1. Being employee of
Party B
  
 2. Capable of providing services required by Party A, including:

 
 2.1 Bachelor degree or above, no limited to major, fresh or former graduates;

 
 2.2 Strong learning ability, strong communication skills, a sense of responsibility and
patience;
  
 2.3 Optimistic and outgoing, enthusiastic about education.

 

	Service Start Time	  	September 1, 2020	  	Service End Time	  	August 31, 2022
	Workplace	  	Subject to the actual needs of project	  	Estimated Number of Service Personnel	  	More than 1,000
	Project Service Fee (CNY/Month): The settlement of account shall be based on the amount incurred during the actual period of cooperation as set
forth in the Service Price List.
	Overtime Project Service Fee: according to the actual occurrence charge.
	Note:
	Demand Party	  	Supplier
	Seal  /s/ Shanghai Yiqi Zuoye Information Technology Co., Ltd.	  	Seal  /s/ Beijing Yicai Human Resource Consulting Co., Ltd.
	Date  September 8, 2020	  	Date  September 8, 2020

 Annex II: Service Price List 

 

							
	Project	 	Content 	  	Explanation	  	Estimated cost
(RMB/year)
	A
Service   Fee	 	Outsourcing  Services Fee 	  	 Party A shall take the following
factors into consideration as the basis for determining and paying the project service fee:
  

1. Service category provided by Party B, such as, course category, price, etc, followed up by Party B;

 
 2. The scale of services provided by Party B, such as the number of classes and students
in charge of by Party B, and the number of courses followed up by Party B;
  
 3. The
service quality provided by Party B, such as the evaluation, feedback and complaint of Party A and Party A’s customers (such as students) on the services provided by Party B, the attendance rate of live broadcast courses, the attendance rate of
live broadcast courses within half an hour, homework submission rate, renewal rate, class order maintenance in live broadcast courses, etc;
  

4. Costs incurred by Party B in providing services to Party A.
	  	CNY [***]
	Outsourcing Services Fee    	  	/

 Annex III: Project Service List 

 

			
	  	  	Content
	Workload Description	  	 
	Service Completion	  	 
	Tax	  	 
	Other Necessary Expenses

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