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Income Taxes (Tables)

12 Months Ended

Feb. 29, 2024

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expenses

Income tax expenses consist of the following:

		For the Years Ended
		February 28, 2022				February 28, 2023				February 29, 2024
		RMB				RMB				RMB				USD
Current income tax expense:
PRC			7,407				875				1,076				149
Deferred income tax expense (benefit):
PRC			14,436				118				25				4
Total income tax expense			21,843				993				1,101				153

Summary of Deferred Tax Assets and Liabilities

The Group’s deferred tax assets and liabilities were as follows:

		As of
		February 28, 2023				February 29, 2024
		RMB				RMB				USD
Deferred tax assets:
Net operating loss carry-forward			8,486				12,455				1,731
Advertising expenses			231				768				107
Donation overspending			5,369				5,200				722
Lease liability			545				570				79
Accrued expenses			13,701				13,678				1,900
Depreciation and amortization			115				119				17
Allowance for doubtful accounts			3,312				3,531				491
Less: valuation allowance			(30,521	)			(35,196	)			(4,890	)
Total deferred tax assets			1,238				1,125				157
Deferred tax liabilities:
Amortization of intangible assets acquired from acquisition			(575	)			(450	)			(63	)
Right-of-use asset			(637	)			(675	)			(94	)
Total deferred tax liabilities			(1,212	)			(1,125	)			(157	)
Net deferred tax assets			26				—				—

Summary of Movement of Valuation Allowance

Movement of the valuation allowance is as follows:

		As of
		February 28, 2023				February 29, 2024
		RMB				RMB				USD
Balance at the beginning of the year			(27,368	)			(30,521	)			(4,240	)
Provided			(3,383	)			(15,356	)			(2,134	)
Written off			230				10,681				1,484
Balance at the end of the year			(30,521	)			(35,196	)			(4,890	)

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, 2022, 2023 and February 29, 2024:

		For the Years Ended
		February 28, 2022				February 28, 2023				February 29, 2024
		RMB				RMB				RMB				USD
PRC			(44,126	)			(14,937	)			4,542				632
Foreign			(16,013	)			(17,558	)			(666	)			(93	)
Total Loss before provision of income taxes			(60,139	)			(32,495	)			3,876				539

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, 2022, 2023 and February 29, 2024 are as follows:

		For the Years Ended
		February 28,				February 28,				February 29,
		2022				2023				2024
Statutory income tax rate			25	%			25	%			25	%
Non-deductible expenses			(26	%)			3	%			21	%
Effect of preferential tax rate			(5	%)			(3	%)			41	%
Effect of non-taxable income			14	%			1	%			(28	%)
Effect of different tax rate of subsidiary operation in other jurisdiction			(6	%)			(13	%)			(18	%)
Effect of tax rate change			—				(6	%)			(15	%)
Effect of valuation allowance			(38	%)			(10	%)			121	%
Effect of true-up on net operating loss			—				—				(118	%)
Effective tax rate			(36	%)			(3	%)			29	%

For the year ended February 28, 2022, the non-deductible expenses is mainly due to goodwill impairment. For the year ended February 29, 2024, non-deductible expenses include all non-deductible items for accrued expenses and others. The true-up on net operating loss is mainly due to true-up on differences between the tax loss on PRC tax return and prior year accumulated net operating loss

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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