v3.26.1
Inventories
6 Months Ended 12 Months Ended
Sep. 30, 2025
Mar. 31, 2025
Inventory Disclosure [Abstract]    
Inventories

4. Inventories

 

Inventories, consist of the following:

        
   As of 
   March 31,   September 30, 
   2025   2025 
   RMB   RMB   US$ 
   (Audited)   (Unaudited) 
Sports-related products   632,810    71,001    9,973 
Total   632,810    71,001    9,973 

 

The Group commenced the sale and procurement of sports-related products in March 2023. The inventories holding as of September 30, 2025 and March 31, 2025 were transitory for the short period potential sales orders. There were no material slow-moving inventories that would be at risk of becoming obsolete. As a result, there was no write-down allowance of inventories from the carrying amount to its estimated net realizable value for the six months ended September 30, 2025.

 

4. Inventories

 

Inventories, consist of the following:

 

            
   As of March 31, 
   2024   2025 
   RMB   RMB   US$ 
Sports-related products   336,922    632,810    88,890 
Total   336,922    632,810    88,890 

 

The Group commenced the sale and procurement of sports-related products in March 2023. The inventories holding as of March 31, 2025 and 2024 were transitory for the short period potential sales orders. There were no material slow-moving inventories that would be at risk of becoming obsolete. As a result, there was no write-down allowance of inventories from the carrying amount to its estimated net realizable value for the year ended March 31, 2025.