INVENTORIES

12 Months Ended

Mar. 31, 2026

Inventory Disclosure [Abstract]

NOTE 5 — INVENTORIES

SCHEDULE OF INVENTORIES

		2025				2026
		As of March 31,
		2025				2026
		RMB				RMB
Raw materials			10,474				9,622
Work in progress			2,941				1,137
Finished goods			13,712				9,810
Total inventory, gross			27,127				20,569
Inventory reserve			(20,776	)			(16,737	)
Total inventory, net			6,351				3,832

The movement of inventory reserve was as follows:

SCHEDULE OF INVENTORY RESERVE

		2025				2026
		Year ended March 31,
		2025				2026
		RMB				RMB
Balance at beginning of year			10,920				20,776
Additional/(reversal) charge			9,841				(3,999	)
Foreign currency translation difference			15				(40	)
Balance at the end of year			20,776				16,737

The Company evaluates inventories at each reporting date and records write-downs where the estimated net realizable value is lower than cost. In assessing net realizable value, management considers inventory ageing, expected future demand, historical usage and current market conditions. Inventories identified as slow-moving or not expected to be realized are written down to their estimated net realizable value.

During the year ended March 31, 2026, the Company recorded a reversal of inventory write-downs of RMB4.0 million, primarily due to the sale or utilization of inventories that had previously been written down, together with updated assessments of net realizable value based on current market conditions and expected recoverability. The Company did not change its inventory valuation methodology during the year.