v3.26.1
Income Taxes - Schedule of Reconciliations of the Differences between the Income Tax Expenses (Details)
¥ in Thousands, $ in Thousands
12 Months Ended
Mar. 31, 2026
CNY (¥)
Mar. 31, 2026
USD ($)
Mar. 31, 2025
CNY (¥)
Mar. 31, 2024
CNY (¥)
Schedule of Reconciliations of the Differences between the Income Tax Expenses [Abstract]        
Loss before income taxes ¥ (852)   ¥ (59,375) ¥ (69,875)
Income tax computed at respective applicable tax rates (213)   (14,844) (17,469)
Effect of different tax jurisdiction (4,167)   1,590 6,976
Super deduction for research and development expenses [1] (55)   (363) (547)
Non-deductible expenses (46)   112 115
Change in valuation allowance 3,207   14,306 11,852
Total ¥ (1,274) $ (185) ¥ 801 ¥ 927
PRC statutory income tax rates 25.00% 25.00% 25.00% 25.00%
Tax holiday effect (204.00%) (204.00%) (4.00%) (3.00%)
Difference in tax rates of subsidiaries outside PRC 395.00% 395.00% (4.00%) (5.00%)
Super deduction for research and development expenses 6.00% 6.00% 1.00% 1.00%
Non-deductible expenses 5.00% 5.00% 0.00% 0.00%
Change in valuation allowance (377.00%) (377.00%) (16.00%) (17.00%)
Effective income tax rate (150.00%) (150.00%) 1.00% 1.00%
[1] According to the relevant laws and regulations promulgated by the State Administration of Tax of the PRC, from 2013 onwards, enterprises engaging in research and development activities are entitled to claim 200% of their qualified research and development expenses so incurred as tax deductible expenses. The additional deduction of 100% of qualified research and development expenses (the “Super Deduction”) can be directly claimed in the annual EIT filing. For the years end March 31, 2024, 2025 and 2026, the Super Deduction for research and development expenses available to the Company amounted to RMB0.5 million, RMB0.4 million and RMB 0.06 million, respectively.