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Accounts Receivable, Net | 12 Months Ended
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Mar. 31, 2024
Accounts Receivables, Net [Abstract] |
ACCOUNTS RECEIVABLE, NET | NOTE 3 — ACCOUNTS RECEIVABLE, NET
|  | As of March 31, |
|  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |
Accounts receivable |  |  | 52,308 |  |  |  | 30,533 |
Allowance for doubtful accounts |  |  | (136 | ) |  |  | (293 | )
Accounts receivable, net |  |  | 52,172 |  |  |  | 30,240 |
The Company analyzed the collectability of accounts receivable based on historical collection and the customers’ intention of payment. As a result of such analysis, the allowance for doubtful accounts was as follows:
|  | 2023 |  |  | 2024 |
Balance at beginning of year |  |  | 126 |  |  |  | 136 |
Additions for the year |  |  | - |  |  |  | 152 |
Foreign currency translation difference |  |  | 10 |  |  |  | 5 |
Balance at the end of year |  |  | 136 |  |  |  | 293 |
As of March 31, 2023 and 2024, the allowance for doubtful accounts amounted to RMB0.1 million and RMB0.3 million, respectively. The Company determined that the collection of these customers’ receivable is not probable due to financial difficulties experienced by related customers.

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- Definition The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310-10/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 + Details
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- References No definition available. + Details
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