| SEGMENT INFORMATION |
NOTE
15 — SEGMENT INFORMATION
SCHEDULE OF SEGMENT INFORMATION
| | |
2024 | | |
2025 | | |
2026 | |
| | |
Year
ended March 31, | |
| | |
2024 | | |
2025 | | |
2026 | |
| | |
RMB | | |
RMB | | |
RMB | |
| Revenue | |
| 172,156 | | |
| 250,997 | | |
| 196,385 | |
| Cost
of sales | |
| 163,286 | | |
| 243,913 | | |
| 194,417 | |
| | |
| | | |
| | | |
| | |
| Selling
expenses | |
| | | |
| | | |
| | |
| -Payroll
and welfare expenses | |
| 2,168 | | |
| 2,196 | | |
| 830 | |
| -Entertainment
expenses | |
| 1,034 | | |
| 301 | | |
| 475 | |
| -Other | |
| 3,154 | | |
| 4,531 | | |
| 412 | |
| | |
| | | |
| | | |
| | |
| General
and administrative expenses | |
| | | |
| | | |
| | |
| -Payroll
and welfare expenses | |
| 6,001 | | |
| 5,317 | | |
| 2,749 | |
| -Professional
service expenses | |
| 4,055 | | |
| 8,700 | | |
| 4,514 | |
| -Share
based compensation expenses | |
| 8,892 | | |
| 111,034 | | |
| - | |
| -Research
and development expenses | |
| 21,132 | | |
| 9,457 | | |
| 5,368 | |
| -Other | |
| 631 | | |
| 3,083 | | |
| 12,522 | |
| | |
| | | |
| | | |
| | |
| Other
(income)/expenses, net | |
| (8,057 | ) | |
| 527,088 | | |
| (3,046 | ) |
| | |
| | | |
| | | |
| | |
| Interest
expenses | |
| 3,617 | | |
| 3,927 | | |
| 5,980 | |
| | |
| | | |
| | | |
| | |
| Income
tax benefits | |
| (171 | ) | |
| (59 | ) | |
| - | |
| | |
| | | |
| | | |
| | |
| Net
loss | |
| (33,586 | ) | |
| (668,491 | ) | |
| (27,836 | ) |
The
Company’s sales breakdown based on location of customers is as follows:
SCHEDULE
OF SALES BREAKDOWN BASED ON LOCATION OF CUSTOMERS
| |
|
|
|
| |
2025 | | |
2026 | |
| |
|
Year ended March 31,
| |
| |
|
2024 |
| |
2025 | | |
2026 | |
| |
|
RMB |
| |
RMB | | |
RMB | |
| Mainland
China |
|
|
106,216 |
| |
| 187,842 | | |
| 186,589 | |
| Hong
Kong |
|
|
- |
| |
| 36,482 | | |
| 2,211 | |
| Africa |
|
|
21,478 |
| |
| 11,278 | | |
| 1,514 | |
| The
United States |
|
|
15,415 |
| |
| 3,772 | | |
| 1,008 | |
| Others |
|
|
29,047 |
| |
| 11,623 | | |
| 5,063 | |
| Total |
|
|
172,156 |
| |
| 250,997 | | |
| 196,385 | |
The
location of the Company’s long(lived assets is as follows:
SCHEDULE OF COMPANY’S
LONG-LIVED ASSETS
| | |
2025 | | |
2026 | |
| | |
As
of March 31, | |
| | |
2025 | | |
2026 | |
| | |
RMB | | |
RMB | |
| PRC | |
| 44,369 | | |
| 37,365 | |
| Total | |
| 44,369 | | |
| 37,365 | |
Pursuant
to ASC 280-10-50-41, the other non-current assets of RMB nil and RMB nil, and the intangible assets, net of RMB nil and RMB 0.1 million
were excluded from long-lived assets as of March 31, 2025 and 2026 respectively.
UTIME
LIMITED
NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS
(Amounts
in thousands, except share data and per share data, or otherwise noted)
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