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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Mar. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of financial statement amounts and balances of the consolidated VIEs | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of | ​ | As of
​ | ​ | March 31, 2022 | ​ | March 31, 2021
​ |  | USD |  | USD
Current Assets: | ​ | ​ | ​ | ​ | ​ | ​
Cash and cash equivalents | ​ | ​ | 2,394,869 | ​ | ​ | 10,246,074
Accounts receivable and contract assets, net | ​ | ​ | 15,247 | ​ | ​ | 28,362
Loans receivable, net - current | ​ | ​ | — | ​ | ​ | 5,488,045
Prepayments and other assets | ​ | ​ | 55,864 | ​ | ​ | 381,297
Other receivable - current | ​ | ​ | — | ​ | ​ | 8,872,838
Amounts due from related parties | ​ | ​ | 27,139,795 | ​ | ​ | 13,936,237
Total Current Assets | ​ | ​ | 29,605,775 | ​ | ​ | 38,952,853
Property, equipment and software, net | ​ | ​ | 53,888 | ​ | ​ | 64,268
Other receivable - non-current | ​ | ​ | — | ​ | ​ | 1,496,121
Total Assets | ​ | ​ | 29,659,663 | ​ | ​ | 40,513,242
​ | ​ | ​ | ​ | ​ | ​ | ​
Current Liabilities | ​ | ​ | ​ | ​ | ​ | ​
Accrued expenses and other current liabilities | ​ | ​ | 77,296 | ​ | ​ | 246,210
Taxes payable | ​ | ​ | 11,909 | ​ | ​ | 363,484
Total Current Liabilities | ​ | ​ | 89,205 | ​ | ​ | 609,694
Total Liabilities | ​ | ​ | 89,205 | ​ | ​ | 609,694
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended | ​ | Year ended | ​ | Year ended
​ |  | March 31, 2022 |  | March 31, 2021 |  | March 31, 2020
​ | ​ | USD | ​ | USD | ​ | USD
Net revenues | ​ | 311,725 | ​ | 1,759,941 | ​ | 5,944,541
Net loss | ​ | (11,527,588) | ​ | (24,258,182) | ​ | (12,532,634)
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year ended |  | Year ended |  | Year ended
​ | ​ | March 31, 2022 | ​ | March 31, 2021 | ​ | March 31, 2020
​ | ​ | USD | ​ | USD | ​ | USD
Net cash provided by (used in) operating activities |  | 5,613,401 |  | 21,401,699 |  | (65,068,631)
Net cash provided by (used in) investing activities |  | (1,455,547) |  | 407,419 | ​ | 46,074,236
Net cash provided by (used in) financing activities |  | (13,203,558) |  | (13,127,699) |  | 123,671
Schedule of disaggregation of revenue | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year ended |  | Year ended |  | Year ended
​ | ​ | March 31, 2022 | ​ | March 31, 2021 | ​ | March 31, 2020
​ | ​ | USD | ​ | USD | ​ | USD
Revenue | ​ | ​ | ​ | ​ | ​ | ​
Commission service | ​ | 96,332 |  | 82,054 |  | —
Recommendation service | ​ | — |  | — |  | 3,754,738
Revenue from medical devices | ​ | 6,000,000 | ​ | — | ​ | —
Interest income | ​ | 215,393 |  | 1,690,448 |  | 3,043,096
Other | ​ | — |  | — |  | 161,538
Total revenues | ​ | 6,311,725 | ​ | 1,772,502 | ​ | 6,959,372
Tax and surcharges | ​ | (633) |  | (17,567) |  | (44,898)
Net Revenues | ​ | 6,311,092 |  | 1,754,935 |  | 6,914,474
Schedule of the depreciation of property, equipment and software recognized | ​
​ | ​ | ​
​ |  | Useful life
Office equipment |  | 3-5 years
Schedule of foreign currency translation rates | ​
​ | ​ | ​ | ​ | ​
​ |  | Fiscal year 2022 |  | Fiscal year 2021
US Exchange Rate |  |  |  |
Year-end RMB |  | 6.3393 |  | 6.5518
Year average RMB |  | 6.4180 |  | 6.7834
Schedule of noncontrolling interest | ​
​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2022 | ​ | 2021
​ | ​ | USD | ​ | USD
We Healthy | ​ | 1,976 | ​ | —

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- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=123419778&loc=SL6759159-111685 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=123419778&loc=d3e5747-111685 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=123419778&loc=SL6228884-111685 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=123419778&loc=d3e5728-111685 + Details
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