v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF PROPERTY AND EQUIPMENT ARE PROVIDED USING THE STRAIGHT-LINE METHOD OVER THEIR ESTIMATED USEFUL LIVES

 

   Useful life
Office real estate  48 years
Furniture and equipment  3 – 6 years
Production and other machineries  5 – 10 years
SCHEDULE OF DISAGGREGATES THE COMPANY’S REVENUE BY TYPE OF CONTRACT

The following table disaggregates the Company’s revenue by type of contract for the years ended March 31, 2024, 2025 and 2026:

 

   2024   2025   2026 
   Year ended March 31, 
   2024   2025   2026 
   RMB   RMB   RMB 
OEM/ODM   172,156    250,997    

196,385

 
Total   172,156    250,997    

196,385

 
SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE

 

   Year ended March 31, 
   2024   2025   2026 
   RMB   RMB   RMB 
Numerator:            
Net loss attributable to UTime Limited, basic and diluted   (60,884)   (670,087)   (27,836)
Denominator:               
Weighted average shares outstanding, basic and diluted*   331    721    56,302 
Net loss attributable to UTime Limited per ordinary share:               
Continuing operations   (97.50)   (929.38)   (0.49)
Discontinued operations   (86.47)   -    - 

 

* On March 31, 2025, the Company effected a 10-for-1 share consolidation of its ordinary shares; on November 21, 2025, the Company completed a 100-for-1 share consolidation of its Class A ordinary shares; and on February 17, 2026, the Company effected a 5-for-1 share consolidation of its ordinary shares; and on June 22, 2026, the Company effected a 10-for-1 share consolidation of its Class A ordinary shares. All share and per share information presented in the accompanying condensed consolidated financial statements have been retrospectively adjusted to reflect these share consolidation events.