v3.25.2
Unaudited Condensed Consolidated Balance Sheets
¥ in Thousands, $ in Thousands
Sep. 30, 2024
CNY (¥)
Sep. 30, 2024
USD ($)
Mar. 31, 2024
CNY (¥)
Mar. 31, 2024
USD ($)
Mar. 31, 2023
CNY (¥)
Current assets:          
Cash and cash equivalents ¥ 46,244 $ 6,590 ¥ 72,722 $ 10,072 ¥ 89,850
Short-term investments     69,797
Accounts receivable, net 47,133 6,716 50,118 6,941 76,742
Inventories, net 45,122 6,430 55,189 7,644 81,052
Prepayments and other current assets 110,604 15,762 94,518 13,090 79,359
Amounts due from related parties 19,692 2,806 5,704 790 9,379
Total current assets 268,795 38,304 278,251 38,537 406,179
Non-current assets:          
Property and equipment, net 3,769 537 3,103 430 5,492
Intangible assets 16,115 2,296 17,910 2,481 21,594
Operating lease right-of-use assets 6,832 974 8,951 1,240 22,354
Long-term investments 65,656 9,356 65,887 9,126 75,607
Goodwill    
Amounts due from related parties, non-current 4,464 636 5,658 784 2,988
Other non-current asset 1,718 245 3,455 479 6,586
Total non-current assets 98,554 14,044 104,964 14,540 134,621
Total assets 367,349 52,348 383,215 53,077 540,800
Current liabilities          
Short-term borrowings 13,138 1,872 15,213 2,107 86,261
Accounts payable 42,735 6,090 24,279 3,363 56,022
Salary and welfare payable 2,173 310 2,972 412 6,890
Accrued liabilities and other current liabilities 16,989 2,421 16,667 2,308 22,104
Amounts due to related parties, current (including amounts of the consolidated VIEs and VIEs’ subsidiaries without recourse to the Company of RMB21 and Nil as of March 31, 2023 and 2024, respectively)     471
Contract liabilities 119 17 1,579 219 4,471
Operating lease liabilities, current 5,264 750 5,613 777 9,220
Derivative liabilities 5,721 815 5,721 792 10,701
Total current liabilities 86,139 12,275 72,044 9,978 196,140
Non-current liabilities          
Deferred tax liabilities 2,789 397 3,234 448 4,141
Operating lease liabilities, non-current 1,352 193 3,115 431 12,741
Other debts, non-current 40,727 5,804 43,941 6,086 102,827
Total non-current liabilities 44,868 6,394 50,290 6,965 119,709
Total liabilities 131,007 18,669 122,334 16,943 315,849
Commitments and contingencies (Note 28)    
Mezzanine equity:          
Redeemable non-controlling interests 8,372 1,193 7,963 1,103 7,197
Total mezzanine equity 8,372 1,193 7,963 1,103 7,197
Shareholders’ equity:          
Additional paid-in capital 3,329,727 474,482 3,329,675 461,156 3,287,696
Statutory reserves 3,876 552 3,876 537 3,876
Accumulated other comprehensive loss (40,430) (5,761) (39,478) (5,468) (37,189)
Accumulated deficit (3,088,140) (440,056) (3,060,405) (423,861) (2,993,150)
Receivable for issuance of ordinary shares (10,093) (1,438) (16,031) (2,220) (83,405)
Total Boqii Holding Limited shareholders’ equity 195,984 27,928 218,681 30,289 178,283
Non-controlling interests 31,986 4,558 34,237 4,742 39,471
Total shareholders’ equity 227,970 32,486 252,918 35,031 217,754
Total liabilities, mezzanine equity and shareholders’ equity 367,349 52,348 383,215 53,077 540,800
Class A Ordinary Shares          
Shareholders’ equity:          
Ordinary shares 962 137 962 134 373
Class B Ordinary Shares          
Shareholders’ equity:          
Ordinary shares ¥ 82 $ 12 ¥ 82 $ 11 ¥ 82