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CONSOLIDATED BALANCE SHEETS
¥ in Thousands, $ in Thousands
Feb. 28, 2023
CNY (¥)
Feb. 28, 2023
USD ($)
Feb. 28, 2022
CNY (¥)
Current assets      
Cash and cash equivalents ¥ 175,696 $ 25,344 ¥ 262,429
Accounts receivable, net of allowance for credit losses of RMB215 as of both February 28, 2022 and 2023 887 128 2,037
Other receivables, deposits and other assets, net of allowance for credit losses of RMB5,052 and RMB 5,852 as of February 28, 2022 and 2023, respectively 7,306 1,055 11,979
Amount due from related parties, net of allowance for credit losses of RMB332 and RMB971 as of February 28, 2022 and 2023, respectively 11,127 1,605 3,534
Short-term investments 24,332 3,510 89,544
Short-term investments under fair value 156,639 22,595  
Long-term investment under fair value - current 135,201 19,502 156,459
Total current assets 511,188 73,739 525,982
Non-current assets      
Restricted cash 1,362 196 10,273
Property and equipment, net 13,979 2,016 8,643
Operating lease right-of-use assets 29,379 4,238 35,482
Intangible assets, net 2,476 357 3,265
Deferred tax assets 601 87 869
Long-term investments, net 27,500 3,967 14,000
Long-term investment under fair value - non-current 13,583 1,959  
Other non-current assets 972 140 4,019
Total non-current assets 89,852 12,960 76,551
TOTAL ASSETS 601,040 86,699 602,533
Current liabilities      
Amounts due to related parties 867 125 883
Accrued expenses and other current liabilities 59,542 8,589 68,289
Operating lease liabilities - current 2,531 365 3,185
Income tax payable 17,171 2,477 14,722
Deferred revenue 7,269 1,049 6,492
Total current liabilities 87,380 12,605 93,571
Non-current liabilities      
Deferred tax liabilities 575 83 725
Operating lease liabilities - non-current 1,195 172 5,743
Total non-current liabilities 1,770 255 6,468
TOTAL LIABILITIES 89,150 12,860 100,039
Commitments and contingencies
EQUITY      
Ordinary shares (US$0.0001 par value; 500,000,000 shares authorized, 21,238,806 and 21,189,215 shares issued and outstanding as of February 28, 2022 and 2023, respectively) 14 2 14
Additional paid-in capital 780,191 112,541 777,023
Treasury shares (2,863,117 and 2,912,768 shares as of February 28, 2022 and 2023, respectively) (55,931) (8,068) (55,693)
Accumulated deficit (282,300) (40,721) (252,634)
Accumulated other comprehensive (loss) income 15,758 2,273 (22,768)
Shareholders’ equity 457,732 66,027 445,942
Non-controlling interests 54,158 7,812 56,552
Total equity 511,890 73,839 502,494
TOTAL LIABILITIES AND EQUITY ¥ 601,040 $ 86,699 ¥ 602,533