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Share-based awards (Tables)

12 Months Ended

Mar. 31, 2022

Share-based awards

Schedule of share-based compensation expense by function

​

​	​	​	​	​	​	​
​	​	Year ended March 31,
​		2020		2021		2022
​	​	(in millions of RMB)
Cost of revenue		7,322		11,224		5,725
Product development expenses		13,654		21,474		11,035
Sales and marketing expenses		3,830		5,323		3,050
General and administrative expenses		6,936		12,099		4,161
​		31,742		50,120		23,971

RSUs

Share-based awards

Summary of changes in the RSUs

​

​	​	​	​	​
​	​	​	​	Weighted-
​	​	​	​	average
​	​	Number	​	grant date
​		of RSUs		fair value
​	​	​		US$
Awarded and unvested as of April 1, 2021		63,363,237	​	192.19
Granted		28,230,674	​	200.52
Vested		(23,702,603)	​	175.56
Canceled/forfeited		(7,215,021)	​	203.85
Awarded and unvested as of March 31, 2022 (i)		60,676,287	​	201.17
Expected to vest as of March 31, 2022 (ii)		50,145,101	​	200.96

​

(i) No outstanding RSUs will be vested after the expiry of a period of up to ten years from the date of grant.

(ii) RSUs expected to vest are the result of applying the pre-vesting forfeiture rate assumptions to total outstanding RSUs.

Options

Share-based awards

Summary of changes in the share options

​

​	​	​	​	​	​	​
​		​		​		Weighted
​	​	​	​	Weighted	​	average
​	​	Number	​	average	​	remaining
​	​	of share	​	exercise	​	contractual
​		options		price		life
​	​	​		US$		(in years)
Outstanding as of April 1, 2021		5,976,850	​	88.94	​	2.6
Granted		1,710,000	​	25.04	​	7.2
Exercised		(313,516)	​	59.12	​	—
Outstanding as of March 31, 2022		7,373,334	​	75.39	​	3.5
Vested and exercisable as of March 31, 2022 (i)		5,132,667	​	76.95	​	2.1
Vested and expected to vest as of March 31, 2022 (ii)		7,135,333	​	74.42	​	3.4

​

(i) No outstanding share options will be vested or exercisable after the expiry of a period of up to ten years from the date of grant.

(ii) Share options expected to vest are the result of applying the pre-vesting forfeiture rate assumptions to total outstanding share options.

Schedule of fair value assumptions

​	​	​	​	​	​	​
​	​	Year ended March 31,
​		2020		2021		2022
Risk-free interest rate (i)	​	1.68%	​	—	​	1.93% - 2.00%
Expected dividend yield (ii)	​	0%	​	—	​	0%
Expected life (years) (iii)	​	4.50	​	—	​	3.71 - 7.14
Expected volatility (iv)		34.7%	​	—	​	35.7%

​

(i) Risk-free interest rate is based on the yields of United States Treasury securities with maturities similar to the expected life of the share options in effect on the measurement date.

(ii) Expected dividend yield is assumed to be nil as the Company has no history or expectation of paying a dividend on its ordinary shares.

(iii) Expected life of share options is based on management’s estimate on timing of exercise of share options.

(iv) Expected volatility is assumed based on the historical volatility of the Company in the period equal to the expected life of each grant.

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of share based awards other than stock options, including, but not limited to: (a) expected term of share awards and similar instruments, (b) expected volatility of the entity's comparable companies shares , (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting sale restrictions.

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Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

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Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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