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CONSOLIDATED BALANCE SHEETS
¥ in Thousands, $ in Thousands
Feb. 29, 2024
CNY (¥)
Feb. 29, 2024
USD ($)
Feb. 28, 2023
CNY (¥)
Current assets      
Cash and cash equivalents ¥ 180,198 $ 25,035 ¥ 175,696
Accounts receivable, net of allowance for credit losses of RMB215 and nil as of February 28, 2023 and February 29, 2024 3,249 451 887
Other receivables, deposits and other assets, net of allowance for credit losses of RMB5,852 and RMB4,755 as of February 28, 2023 and February 29, 2024, respectively 15,026 2,088 7,306
Amount due from related parties, net of allowance for credit losses of RMB971 and RMB nil as of February 28, 2023 and February 29, 2024, respectively 8,264 1,148 11,127
Short-term investments 18,929 2,630 24,332
Short-term investments under fair value 82,791 11,502 156,639
Long-term investment under fair value - current 14,122 1,962 135,201
Total current assets 322,579 44,816 511,188
Non-current assets      
Restricted cash 122,048 16,957 1,362
Property and equipment, net 66,069 9,179 13,979
Operating lease right-of-use assets 27,235 3,784 29,379
Intangible assets, net 1,858 258 2,476
Goodwill 1,125 156  
Deferred tax assets     601
Long-term investments, net 36,000 5,002 27,500
Long-term investment under fair value - non-current 94,817 13,173 13,583
Other non-current assets 2,429 337 972
Total non-current assets 351,581 48,846 89,852
TOTAL ASSETS 674,160 93,662 601,040
Current liabilities      
Amounts due to related parties 3,384 470 867
Accrued expenses and other current liabilities 66,040 9,175 59,542
Operating lease liabilities - current 1,183 164 2,531
Income tax payable 18,189 2,527 17,171
Deferred revenue 18,023 2,504 7,269
Total current liabilities 106,819 14,840 87,380
Non-current liabilities      
Deferred tax liabilities     575
Long-term borrowings 40,000 5,557  
Operating lease liabilities - non-current 1,197 166 1,195
Total non-current liabilities 41,197 5,723 1,770
TOTAL LIABILITIES 148,016 20,563 89,150
Commitments and contingencies
EQUITY      
Ordinary shares (US$0.0001 par value; 500,000,000 shares authorized, 21,189,215 and 21,163,416 shares issued and outstanding as of February 28, 2023 and February 29, 2024, respectively) 14 2 14
Additional paid-in capital 783,313 108,828 780,191
Treasury shares (2,912,768 and 2,938,567 shares as of February 28, 2023 and February 29, 2024, respectively) (56,090) (7,793) (55,931)
Accumulated deficit (277,339) (38,531) (282,300)
Accumulated other comprehensive income 25,105 3,488 15,758
Shareholders’ equity 475,003 65,994 457,732
Non-controlling interests 51,141 7,105 54,158
Total equity 526,144 73,099 511,890
TOTAL LIABILITIES AND EQUITY ¥ 674,160 $ 93,662 ¥ 601,040