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Leases (Tables)

12 Months Ended

Mar. 31, 2024

Leases [Abstract]

Schedule of Minimum Future Rental Income

The Company has non-cancellable agreements to lease our equipment to tenant under operating lease for 1 to 3 years. The leases do not contain contingent payments. At March 31, 2024, the minimum future rental income to be received is as follows:

Year ending March 31,		RMB
2025			201
Total			201

Schedule of Lease Expense

The components of the Company’s lease expense are as follows:

		Year ended March 31,
		2023				2024
		RMB				RMB
Operating lease cost			3,289				3,249
Short-term lease cost			-				-
Lease cost			3,289				3,249

Supplemental cash flow information related to its operating leases was as follows for the year ended March 31, 2023 and 2024:

		Year ended March 31,
		2023				2024
		RMB				RMB
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflow from operating leases			4,514				4,151

The weighted average remaining lease terms and discount rates for all of its operating leases were as follows as of March 31, 2023 and 2024:

		As of March 31,
Remaining lease term and discount rate:		2023				2024
		RMB				RMB
Weighted average remaining lease term (years)			3.61				2.61
Weighted average discount rate			7.00	%			7.00	%

Schedule of Minimum Lease Payments

Maturities of its lease liabilities for all operating leases are as follows as of March 31, 2024:

		Year Ended March 31,
		RMB
2025			4,575
2026			4,575
2027 and after			2,781
Total lease payments			11,931
Less: Interest			(1,056	)
Present value of lease liabilities			10,875
Less current portion, record in current liabilities			(3,938	)
Present value of lease liabilities			6,937

Schedule of Minimum Lease Payments

The future minimum lease payments of the capital lease as of March 31, 2024 were as follows:

March 31,		Amount
2025			3,390
2026			3,104
2027			78
2028			78
2029			65
Less: unearned discount			(712	)
			6,003
Less: Current portion lease liability			(2,886	)
		$	3,117

X

- Definition

Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-6

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X

- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-4

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- References

No definition available.

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X

- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-6

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X

- Definition

Tabular disclosure of maturity of undiscounted cash flows to be received by lessor on annual basis for operating lease.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479773/842-30-50-12

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