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Income Taxes (Tables)

12 Months Ended

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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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.

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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