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Income Tax Benefits (Tables) | 12 Months Ended
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Mar. 31, 2024
Income Tax Benefits [Abstract] |
Schedule of 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, |
|  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |
Current tax expenses |  |  | - |  |  |  | - |
Deferred tax benefit |  |  | (171 | ) |  |  | (171 | )
Total income tax benefits |  |  | (171 | ) |  |  | (171 | )
Schedule of Deferred Tax Assets and Liabilities | The principal components of the deferred tax assets and liabilities are as follows:
|  | As of March 31, |
|  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |
Deferred income tax assets (liabilities) : |  |  |  |  |  |
Impairment on receivables |  |  | 450 |  |  |  | 111 |
Inventories |  |  | 1,889 |  |  |  | 1,784 |
Deferred revenue |  |  | 2,174 |  |  |  | - |
Accrued expenses and employee benefits |  |  | 3,258 |  |  |  | 2,399 |
Equity method investment and others |  |  | - |  |  |  | - |
Net operating loss carry forwards |  |  | 27,977 |  |  |  | 24,562 |
Total gross deferred tax assets |  |  | 35,748 |  |  |  | 28,796 |
Less: valuation allowances |  |  | (32,490 | ) |  |  | (26,457 | )
Total deferred tax assets, net of valuation allowance |  |  | 3,258 |  |  |  | 2,399 |
Prepaid expenses and other current assets |  |  | (3,258 | ) |  |  | (2,399 | )
Unrealized foreign exchange difference and others |  |  | - |  |  |  | - |
Amortisation & impairment of intangible asset |  |  | (295 | ) |  |  | (125 | )
Deferred tax liabilities, net |  |  | (295 | ) |  |  | (125 | )
Schedule of Income Tax Expenses | 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, |
|  | 2023 |  |  | 2024 |
|  | % |  |  | % |
Statutory rate in PRC |  |  | 25 |  |  |  | 25 |
Effect of preferential tax treatment |  |  | (1 | ) |  |  | (4 | )
Effect of different tax jurisdiction |  |  | (19 | ) |  |  | (7 | )
Effect of permanence differences |  |  | - |  |  |  | - |
Research and development super-deduction |  |  | 2 |  |  |  | 2 |
Changes in valuation allowance |  |  | (7 | ) |  |  | (15 | )
Under provision in prior year |  |  |  |  |  |  |  |
Total income tax provision |  |  | - |  |  |  | - |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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