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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Feb. 28, 2023
Accounting Policies [Abstract] |
Schedule of Balances and Amounts of VIEs and Subsidiaries | The following consolidated financial statement balances and amounts of the Company's VIEs and their subsidiaries, were included in the accompanying consolidated financial statements after the elimination of intercompany balances and transactions among the Company, its subsidiaries, its VIEs and VIEs’ subsidiaries.
|  | As of |
|  | February 28, |  |  | February 28, |
|  | 2022 |  |  | 2023 |
|  | RMB |  |  | RMB |  |  | USD |
ASSETS |  |  |  |  |  |  |  |  |
Total current assets |  |  | 64,735 |  |  |  | 54,382 |  |  |  | 7,845 |
Total non-current assets |  |  | 61,160 |  |  |  | 47,576 |  |  |  | 6,863 |
TOTAL ASSETS |  |  | 125,895 |  |  |  | 101,958 |  |  |  | 14,708 |
LIABILITIES |  |  |  |  |  |  |  |  |
Amount due to related parties |  |  | 883 |  |  |  | 867 |  |  |  | 125 |
Accrued expenses and other current liabilities |  |  | 64,449 |  |  |  | 56,009 |  |  |  | 8,079 |
Operating lease liabilities-current |  |  | 2,626 |  |  |  | 2,067 |  |  |  | 298 |
Income tax payable |  |  | 12,339 |  |  |  | 13,963 |  |  |  | 2,014 |
Deferred revenue |  |  | 6,492 |  |  |  | 7,269 |  |  |  | 1,049 |
Total current liabilities |  |  | 86,789 |  |  |  | 80,175 |  |  |  | 11,565 |
Deferred tax liabilities |  |  | 725 |  |  |  | 575 |  |  |  | 83 |
Operating lease liabilities-non-current |  |  | 5,152 |  |  |  | 859 |  |  |  | 124 |
Total non-current liabilities |  |  | 5,877 |  |  |  | 1,434 |  |  |  | 207 |
TOTAL LIABILITIES |  |  | 92,666 |  |  |  | 81,609 |  |  |  | 11,772 |
|  | For the Years Ended |
|  | February 28, |  |  | February 28, |  |  | February 28, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | RMB |  |  | RMB |  |  | RMB |  | USD |
Total revenue |  |  | 280,282 |  |  |  | 250,223 |  |  |  | 33,381 |  |  | 4,815 |
Operating loss |  |  | (13,652 | ) |  |  | (63,619 | ) |  |  | (12,688 | ) |  | (1,830 | )
Net loss |  |  | (5,529 | ) |  |  | (80,976 | ) |  |  | (11,077 | ) |  | (1,598 | )
Net cash provided by (used in) operating activities |  |  | 43,753 |  |  |  | (53,288 | ) |  |  | (73,927 | ) |  | (10,664 | )
Net cash (used in) provided by investing activities |  |  | (33,758 | ) |  |  | (2,294 | ) |  |  | 4,841 |  |  | 698 |
Net cash provided by financing activities |  |  | 198 |  |  |  | 4,240 |  |  |  | 44,640 |  |  | 6,439 |
Summary of Assets Measured at Fair Value on Non-Recurring Basis | The following table presents the impairment charges recorded by the Group for assets measured at fair value on a non-recurring basis for the years ended February 28, 2021, 2022 and 2023:
|  | For the Years Ended |
|  | February 28, |  |  | February 28, |  |  | February 28, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | Fair Value As of Impairment Date |  |  | Total Impairment Loss |  |  | Fair Value As of Impairment Date |  |  | Total Impairment Loss |  |  | Fair Value As of Impairment Date |  |  | Total Impairment Loss |
|  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |  |  | RMB |  | USD |  |  | RMB |  | USD |
Property and equipment, net (Note 5) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7,871 |  |  |  | — |  |  | — |  |  |  | — |  |  | — |
Intangible assets, net (Note 6) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,255 |  |  |  | — |  |  | — |  |  |  | — |  |  | — |
Goodwill (Note 7) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 42,307 |  |  |  | — |  |  | — |  |  |  | — |  |  | — |
Schedule of Estimated Useful Lives of Property and Equipment | Property and equipment is generally stated at historical cost and depreciated on a straight-line basis over the estimated useful lives of the assets. Depreciation and amortization expense of long-lived assets is included in either cost of revenue or selling, general and administrative expenses, as appropriate. Property and equipment consists of the following and depreciation is calculated on a straight-line basis over the following estimated useful lives:
Electronic equipment |  | 3 - 5 years
Office equipment & Furniture |  | 3 - 5 years
Motor vehicles |  | 3 - 5 years
Leasehold improvement |  | Shorter of the lease term or expected useful life
Schedule of Amortization Periods by Intangible Asset Classes | Acquired intangible assets other than goodwill consist of trade name, student base and customer relationship, school cooperation agreements, non-compete agreement and license which are carried at cost, less accumulated amortization and impairment. Intangible assets with finite lives are amortized over their estimated useful lives. The useful life of an intangible asset is the period over which the asset is expected to contribute directly or indirectly to future cash flows. The amortization periods by intangible asset classes are as follows:
Trade name |  | 10 - 20 years
Student base and customer relationship |  | 3 - 9 years
School cooperation agreements |  | 5 years
Non-compete agreements |  | 3 years
Software |  | 5 years
License |  | 3 years
Summary of Disaggregation of Revenue | The following table represents disaggregation of Group's revenue from contracts with customers by service nature for the years ended. The Group's revenue is reported net of value added taxes and surcharges.
|  | For the Years Ended |
|  | February 28, |  |  | February 28, |  |  | February 28, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | RMB |  |  | RMB |  |  | RMB |  | USD |
Learning services |  |  | 268,334 |  |  |  | 235,627 |  |  |  | 18,516 |  |  | 2,672 |
Learning technology and content solutions |  |  | 11,734 |  |  |  | 13,537 |  |  |  | 12,328 |  |  | 1,778 |
Study camp and learning trip |  |  | 268 |  |  |  | 1,843 |  |  |  | 3,502 |  |  | 505 |
Less: Sales tax |  |  | 54 |  |  |  | 784 |  |  |  | 130 |  |  | 19 |
Total |  |  | 280,282 |  |  |  | 250,223 |  |  |  | 34,216 |  |  | 4,936 |

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- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -URI https://asc.fasb.org/extlink&oid=123419778&loc=SL6759159-111685 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=123419778&loc=d3e5747-111685 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=123419778&loc=SL6228884-111685 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=123419778&loc=d3e5728-111685 + Details
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