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Earnings (Loss) Per Share (Tables)
12 Months Ended
Feb. 29, 2024
Earnings Per Share [Abstract]  
Summary of Computation of Net Earnings (Loss) Per Share

Net earnings (loss) per share was computed by dividing net income (loss) attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding for the years ended February 28, 2022, 2023 and February 29, 2024:

 

 

 

For the Years Ended

 

 

 

February 28,

 

 

February 28,

 

 

February 29,

 

 

 

2022

 

 

2023

 

 

2024

 

 

 

RMB

 

 

RMB

 

 

RMB

 

 

USD

 

Net (loss) income attributable to ordinary
shareholders-basic and diluted

 

 

(113,462

)

 

 

(29,666

)

 

 

4,961

 

 

 

690

 

Weighted average number of ordinary shares
 outstanding-basic and diluted

 

 

22,491,122

 

 

 

21,234,763

 

 

 

21,164,265

 

 

 

21,164,265

 

Weighted average number of ordinary shares
outstanding-diluted

 

 

22,491,122

 

 

 

21,234,763

 

 

 

23,614,631

 

 

 

23,614,631

 

 Basic - net (loss) income per share

 

 

(5.04

)

 

 

(1.40

)

 

 

0.23

 

 

 

0.03

 

 Diluted - net (loss) income per share

 

 

(5.04

)

 

 

(1.40

)

 

 

0.21

 

 

 

0.03

 

Summary of Diluted Net (Loss) Income Per Share Excluded from Earnings (Loss) Per Share

For the years ended February 28, 2022 and 2023, diluted net loss per share does not include the following instruments as their inclusion would be antidilutive; For the years ended February 29,2024, diluted net income per share includes the following instruments as their inclusion would be dilutive:

 

 

 

For the Years Ended

 

 

 

February 28,

 

 

February 28,

 

 

February 29,

 

 

 

2022

 

 

2023

 

 

2024

 

Share options

 

 

3,897,609

 

 

 

3,212,209

 

 

 

3,226,000