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v3.22.2.2

Income Taxes (Tables) | 12 Months Ended
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Jun. 30, 2022
Income Taxes |
Schedule of Group's Income/(Loss) before tax | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended June 30,
​ |  | 2020 |  | 2021 |  | 2022 |  | 2022
​ | ​ | RMB | ​ | RMB | ​ | RMB | ​ | US$
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
PRC |  | 201,203 |  | 308,685 |  | 333,425 |  | 51,639
HK |  | (44,038) |  | (12,929) |  | (10,009) |  | (1,550)
Cayman and others |  | (251) |  | (5) |  | 1,031 |  | 160
​ |  | 156,914 |  | 295,751 |  | 324,447 |  | 50,249
Schedule of income tax expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended June 30,
​ | ​ | 2020 | ​ | 2021 | ​ | 2022 | ​ | 2022
​ |  | RMB |  | RMB |  | RMB |  | US$
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current |  | (51,512) |  | (86,367) |  | (88,861) |  | (13,763)
Deferred |  | 749 |  | (1,727) |  | 283 |  | 44
​ |  | (50,763) |  | (88,094) |  | (88,578) |  | (13,719)
Schedule of reconciliation of the income tax expense between PRC statutory income tax rate and actual income tax expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended June 30, |
​ | ​ | 2020 | ​ | 2021 | ​ | 2022 | ​ | 2022 |
​ |  | RMB |  | RMB |  | RMB |  | US$ |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income before income tax expense |  | 156,914 |  | 295,751 |  | 324,447 |  | 50,249 | ​
PRC statutory income tax rate |  | 25 | % | 25 | % | 25 | % | 25 | %
Income tax at PRC statutory income tax rate |  | (39,229) |  | (73,938) |  | (81,112) |  | (12,562) | ​
Impact of different tax rates in other jurisdictions |  | (3,823) |  | (1,100) |  | (969) |  | (150) | ​
Preferential tax treatments and tax holiday effects |  | 43 |  | (73) |  | 1,110 |  | 172 | ​
Super deduction of qualified R&D expenditures |  | 2 |  | 13 |  | 173 |  | 27 | ​
Expenses not deductible (including expenses accrued for share-based compensation amounting to RMB(92) (reversed), RMB5,487 and RMB1,835 for the years ended June 30, 2020, 2021 and 2022, respectively) |  | (5,621) |  | (9,737) |  | (3,011) |  | (468) | ​
Valuation allowance on deferred tax assets |  | (2,135) |  | (3,259) |  | (4,769) |  | (738) | ​
Income tax expense |  | (50,763) |  | (88,094) |  | (88,578) |  | (13,719) | ​
Schedule of deferred income tax liabilities and assets | ​
​ | ​ | ​
​ |  | Amount
​ |  | RMB
​ | ​ | ​
Balance as of June 30, 2020 |  | 3,961
Decrease due to amortization of intangible assets |  | (207)
Exchange translation adjustment |  | (206)
Balance as of June 30, 2021 | ​ | 3,548
Decrease due to amortization of intangible assets | ​ | (207)
Increase due to acquisition | ​ | 651
Exchange translation adjustment | ​ | 59
Balance as of June 30, 2022 |  | 4,051
Amount in US$ |  | 604
​ The Group’s deferred tax assets on June 30, 2021 and 2022 were as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of June 30,
​ |  | 2021 |  | 2022 |  | 2022
​ |  | RMB |  | RMB |  | US$
​ | ​ | ​ | ​ | ​ | ​ | ​
Tax loss carry forward |  | 12,266 |  | 17,094 |  | 2,547
Contingent losses related to legal proceedings |  | 325 |  | — |  | —
Net operating losses acquired through Acquisition | ​ | — | ​ | 16,259 | ​ | 2,423
Others |  | 329 |  | 324 |  | 48
Less, valuation allowance |  | (12,271) |  | (32,301) |  | (4,813)
​ |  | 649 |  | 1,376 |  | 205
Schedule of deferred tax assets valuation allowance | The Group’s deferred tax assets valuation allowance on June 30, 2022 and changes for the two years then ended were as follows: ​
​ | ​ | ​
​ |  | Amount
​ |  | RMB
​ | ​ | ​
Balance as of June 30, 2020 |  | 9,247
Increase during the year | ​ | 3,259
Exchange translation adjustment | ​ | (235)
Balance as of June 30, 2021 | ​ | 12,271
Increase during the year | ​ | 4,769
Increase due to acquisition of entities | ​ | 15,206
Exchange translation adjustment | ​ | 55
Balance as of June 30, 2022 | ​ | 32,301
Amount in US$ |  | 4,813

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