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Summary of Significant Accounting Policies (Tables)

12 Months Ended

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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