v3.26.1
INCOME TAX EXPENSE (Tables)
12 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF CURRENT AND DEFERRED COMPONENTS OF INCOME TAXES

The current and deferred components of income taxes appearing in the consolidated statements of comprehensive loss are as follows:

 

          
   Year ended March 31, 
   2024   2025   2026 
   RMB   RMB   RMB 
Current tax benefit   -    (59)   - 
Deferred tax benefit   (171)   -    - 
Total income tax benefits   (171)   (59)   - 
SCHEDULE OF DEDUCTIBLE TEMPORARY DIFFERENCE

The principal components of the deductible temporary difference are as follows:

 

       
   As of March 31, 
   2025   2026 
   RMB   RMB 
Deductible temporary difference :          
Impairment on receivables   505,754    86,034 
Inventories   9,841    16,737 
Accrued expenses and employee benefits   11,065    1,085 
Net operating loss carry forwards   141,890    132,781 
Total gross deductible temporary difference   668,550    

236,637

 
Less: valuation allowances   (668,550)   

(236,637

)
Total deductible temporary difference, net of valuation allowance   -    - 
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

Reconciliation between total income tax expenses and the amount computed by applying the statutory income tax rate to income before taxes is as follows:

 

          
   Year ended March 31, 
   2024   2025   2026 
   %   %   % 
Statutory rate in PRC   25    25    25 
Effect of preferential tax treatment   (4)   -    - 
Effect of different tax jurisdiction   (7)   -    - 
Research and development super-deduction   2    -    - 
Changes in valuation allowance   (16)   (25)   (25)
Total income tax provision   -    -    -