v3.26.1
PROPERTY, PLANT AND EQUIPMENT, NET
12 Months Ended
Mar. 31, 2026
Property, Plant, and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT, NET

NOTE 6 — PROPERTY, PLANT AND EQUIPMENT, NET

 

   2025   2026 
   As of March 31, 
   2025   2026 
   RMB   RMB 
Office real estate   20,995    20,995 
Furniture and equipment   10,768    10,768 
Production and other machineries   47,845    47,888 
Total   79,608    79,651 
Less: accumulated depreciation   (31,059)   (36,505)
Less: impairment   (8,950)   (8,950)
Property and equipment, net   39,599    34,196 

 

Depreciation charged to expense amounted to RMB5.7 million, RMB5.6 million and RMB5.5 million for the years ended March 31, 2024, 2025 and 2026, respectively.

 

Based on testing of the future economic benefits derived from the property, plant and equipment, the Company had identified indications of impairment in these assets. Impairment for property, plant and equipment was recorded RMB 9.0 million for the years ended March 31, 2025. No such impairment was recorded for the year ended March 31, 2026.

 

 

UTIME LIMITED

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in thousands, except share data and per share data, or otherwise noted)