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Income Taxes (Tables) | 12 Months Ended
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Feb. 28, 2023
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Expenses | Income tax expenses consist of the following:
|  | For the Years Ended |
|  | February 28, 2021 |  |  | February 28, 2022 |  |  | February 28, 2023 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | USD |
Current income tax expense: |  |  |  |  |  |  |  |  |  |  |  |
PRC |  |  | 8,030 |  |  |  | 7,407 |  |  |  | 875 |  |  |  | 126 |
Deferred income tax expense: |  |  |  |  |  |  |  |  |  |  |  |
PRC |  |  | (3,270 | ) |  |  | 14,436 |  |  |  | 118 |  |  |  | 17 |
Total income tax expense |  |  | 4,760 |  |  |  | 21,843 |  |  |  | 993 |  |  |  | 143 |
Summary of Deferred Tax Assets and Liabilities | The Group’s deferred tax assets and liabilities were as follows:
|  | As of |
|  | February 28, 2022 |  |  | February 28, 2023 |
|  | RMB |  |  | RMB |  |  | USD |
Deferred tax assets: |  |  |  |  |  |  |  |  |
Net operating loss carry-forward |  |  | 7,054 |  |  |  | 8,486 |  |  |  | 1,224 |
Advertising expenses |  |  | 5,535 |  |  |  | 5,600 |  |  |  | 808 |
Rental |  |  | 2,128 |  |  |  | 545 |  |  |  | 79 |
Accrued expenses |  |  | 13,168 |  |  |  | 13,701 |  |  |  | 1,976 |
Property and equipment, net |  |  | 119 |  |  |  | 115 |  |  |  | 17 |
Allowance for doubtful accounts |  |  | 2,318 |  |  |  | 3,312 |  |  |  | 478 |
Less: valuation allowance |  |  | (27,368 | ) |  |  | (30,521 | ) |  |  | (4,403 | )
Total deferred tax assets |  |  | 2,954 |  |  |  | 1,238 |  |  |  | 179 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Intangible assets |  |  | 725 |  |  |  | 575 |  |  |  | 83 |
Right-of-use asset |  |  | 2,085 |  |  |  | 637 |  |  |  | 92 |
Total deferred tax liabilities |  |  | 2,810 |  |  |  | 1,212 |  |  |  | 175 |
Net deferred tax assets |  |  | 144 |  |  |  | 26 |  |  |  | 4 |
Summary of Movement of Valuation Allowance | Movement of the valuation allowance is as follows:
|  | As of |
|  | February 28, 2022 |  |  | February 28, 2023 |
|  | RMB |  |  | RMB |  |  | USD |
Balance at the beginning of the year |  |  | (6,301 | ) |  |  | (27,368 | ) |  |  | (3,948 | )
Provided |  |  | (23,079 | ) |  |  | (3,383 | ) |  |  | (488 | )
Written off |  |  | 2,012 |  |  |  | 230 |  |  |  | 33 |
Balance at the end of the year |  |  | (27,368 | ) |  |  | (30,521 | ) |  |  | (4,403 | )
Summary of Loss Before Provision for Income Taxes | Loss before provision for income taxes is attributable to the following geographic locations for the years ended February 28:
|  | For the Years Ended |
|  | February 28, 2022 |  |  | February 28, 2023 |
|  | RMB |  |  | RMB |  |  | USD |
PRC |  |  | (44,126 | ) |  |  | (14,937 | ) |  |  | (2,154 | )
Foreign |  |  | (16,013 | ) |  |  | (17,558 | ) |  |  | (2,533 | )
Total Loss before provision of income taxes |  |  | (60,139 | ) |  |  | (32,495 | ) |  |  | (4,687 | )
Summary of Reconciliations of Difference Between PRC Statutory Income Tax Rate and Group's Effective Income Tax Rate | Reconciliations of the differences between PRC statutory income tax rate and the Group’s effective income tax rate for the years ended February 28, 2021, 2022 and 2023 are as follows:
|  | For the Years Ended |
|  | February 28, |  |  | February 28, |  |  | February 28, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
Statutory income tax rate |  |  | 25 | % |  |  | 25 | % |  |  | 25 | %
Non-deductible expenses |  |  | (32 | %) |  |  | (12 | %) |  |  | 4 | %
Effect of preferential tax rate |  |  | 8 | % |  |  | (5 | %) |  |  | (3 | %)
Effect of different tax rate of subsidiary operation in other jurisdiction |  |  | (7 | %) |  |  | (6 | %) |  |  | (13 | %)
Effect of tax rate change |  |  | — |  |  |  | — |  |  |  | (6 | %)
Effect of valuation allowance |  |  | (19 | %) |  |  | (38 | %) |  |  | (10 | %)
Effective tax rate |  |  | (25 | %) |  |  | (36 | %) |  |  | (3 | %)

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