NET LOSS PER SHARE (Tables)

9 Months Ended

Dec. 31, 2024

Earnings Per Share [Abstract]

SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE

Basic and diluted net loss per share for each of the periods presented are calculated as follows:

		2023				2024				2024
		For the fiscal years ended March 31,								For the nine months ended December 31,
		2023				2024				2024
		RMB				RMB				RMB

Basic net loss per share
Numerator:
Net loss attributable to Uxin Limited			(137,157	)			(372,387	)			(204,312	)
Deemed dividend to preferred shareholders due to triggering of a down round feature			(755,635	)			(2,060,254	)			-
Net loss attributable to ordinary shareholders			(892,792	)			(2,432,641	)			(204,312	)

Denominator:
Number of ordinary shares outstanding at the beginning of the period			1,186,854,720				1,410,826,415				56,381,481,399
Weighted average number of ordinary shares issued			151,885,463				754,367,970				6,137,059
Weighted average number of vested penny options			5,796,382				20,169,250				29,241,834
Weighted average number of unissued shares relating to the Performance Awards (Note 18)			-				-				327,882,355
Weighted average number of ordinary shares outstanding - basic			1,344,536,565				2,185,363,635				56,744,742,647

Net loss per share attributable to ordinary shareholders, basic			(0.66	)			(1.11	)			(0.00	)

Diluted net loss per share
Numerator:
Diluted net loss attributable to ordinary shareholders			(892,792	)			(2,432,641	)			(204,312	)

UXIN LIMITED

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(All amounts in thousands, except for share and per share data, unless otherwise noted)

21. NET LOSS PER SHARE (CONTINUED)

		For the fiscal years ended March 31,								For the nine months ended December 31,
		2023				2024				2024
		RMB				RMB				RMB

Denominator:
Weighted average number of ordinary shares outstanding – diluted			1,344,536,565				2,185,363,635				56,744,742,647


Net loss per share attributable to ordinary shareholders, diluted			(0.66	)			(1.11	)			(0.00	)

SCHEDULE OF POTENTIAL ORDINARY SHARES THAT ARE ANTI-DILUTIVE AND EXCLUDED FROM THE CALCULATION OF DILUTED NET LOSS PER SHARE

		2023				2024				2024
		For the fiscal years ended March 31,								For the nine months ended December 31,
		2023				2024				2024

Unissued shares relating to the Performance Awards (Note 18)			-				-				594,838,632
Forward contract			-				-				216,847,736
Senior convertible preferred shares			912,262,870				1,288,858,108				-
Outstanding weighted average share options			11,114,657				13,605,459				9,937,549
Total			923,377,527				1,302,463,567				821,623,917
Anti-dilutive securities excluded from the calculation of diluted net loss per share			923,377,527				1,302,463,567				821,623,917