XML 103 R74.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2
Income Taxes - Additional Information (Details)
$ in Thousands
 12 Months Ended 60 Months Ended
Feb. 29, 2024
CNY (¥)
Feb. 29, 2024
USD ($)
Feb. 29, 2024
HKD ($)
Feb. 28, 2023
CNY (¥)
Dec. 31, 2022
CNY (¥)
Feb. 28, 2022
CNY (¥)
Dec. 31, 2021
CNY (¥)
Dec. 31, 2027
CNY (¥)
Feb. 29, 2024
USD ($)
Feb. 28, 2023
USD ($)
Income Taxes [Line Items]                    
Income tax rate, percent 25.00% 25.00% 25.00% 25.00%   25.00%        
Uncertain tax position ¥ 15,313,000     ¥ 15,313,000         $ 2,127 $ 2,127
Income tax provision 1,101,000 $ 153   993,000   ¥ 21,843,000        
Assessable income ¥ 3,876,000 $ 539   ¥ (32,495,000)   ¥ (60,139,000)        
Effective tax rate 29.00% 29.00% 29.00% (3.00%)   (36.00%)        
Deferred tax assets, valuation allowance ¥ 35,196,000     ¥ 30,521,000   ¥ 27,368,000     4,890 $ 4,240
Minimum                    
Income Taxes [Line Items]                    
Percentage of temporary differences interest in domestic subsidiary included in deferred tax liability 50.00% 50.00% 50.00%              
Inland Revenue, Hong Kong | Foreign Tax Authority                    
Income Taxes [Line Items]                    
Tax loss carry-forward not subject to expiration ¥ 12,084,000               1,679  
Inland Revenue, Hong Kong | Foreign Tax Authority | Four Seasons Hong Kong                    
Income Taxes [Line Items]                    
Profit limit to determine lower tax rate | $     $ 2,000              
Percentage of lower tax rate on the basis of profit 8.25% 8.25% 8.25%              
Income tax rate, percent 16.50% 16.50% 16.50%              
Assessable income ¥ 0     0   0        
State Administration of Taxation, PRC | Foreign Tax Authority                    
Income Taxes [Line Items]                    
Income tax rate, percent 25.00% 25.00% 25.00%              
Income tax provision ¥ 1,101,000 $ 153   993,000   ¥ 21,843,000        
Tax loss carry-forward subject to expiration 59,778,000               8,305  
Deferred tax assets, valuation allowance ¥ 35,196,000     30,521,000         $ 4,890  
Period of statute of limitations for underpayment of taxes due to computational errors made by the taxpayer or the withholding agent 3 years 3 years 3 years              
Period of statute of limitations for underpayment of taxes more than specified amount 5 years 5 years 5 years              
Minimum amount of underpayment of taxes for statute of limitation to be extended to five years under special circumstance ¥ 100,000                  
Period of statute of limitations for related party transaction 10 years 10 years 10 years              
Tax reduction, Description In accordance with the EIT Law, dividends, which arise from profits of foreign invested enterprises (“FIEs”) earned after January 1, 2008, are subject to a 10% withholding income tax. In addition, under tax treaty between the PRC and Hong Kong, if the foreign investor is incorporated in Hong Kong and qualifies as the beneficial owner, the applicable withholding tax rate is reduced to 5%, if the investor holds at least 25% in the FIE, or 10%, if the investor holds less than 25% in the FIE. In accordance with the EIT Law, dividends, which arise from profits of foreign invested enterprises (“FIEs”) earned after January 1, 2008, are subject to a 10% withholding income tax. In addition, under tax treaty between the PRC and Hong Kong, if the foreign investor is incorporated in Hong Kong and qualifies as the beneficial owner, the applicable withholding tax rate is reduced to 5%, if the investor holds at least 25% in the FIE, or 10%, if the investor holds less than 25% in the FIE. In accordance with the EIT Law, dividends, which arise from profits of foreign invested enterprises (“FIEs”) earned after January 1, 2008, are subject to a 10% withholding income tax. In addition, under tax treaty between the PRC and Hong Kong, if the foreign investor is incorporated in Hong Kong and qualifies as the beneficial owner, the applicable withholding tax rate is reduced to 5%, if the investor holds at least 25% in the FIE, or 10%, if the investor holds less than 25% in the FIE.              
Withholding income tax percentage if investor holds less than 25% in the FIE 10.00% 10.00% 10.00%              
Reduced withholding tax rate, if investor holds at least 25% in the FIE 5.00% 5.00% 5.00%              
Minimum percentage of FIEs holding for reduction in withholding income tax rate 25.00% 25.00% 25.00%              
Withholding income taxes, undistributed earnings of foreign subsidiaries ¥ 0     ¥ 0            
State Administration of Taxation, PRC | Foreign Tax Authority | Minimum                    
Income Taxes [Line Items]                    
Tax loss carry-forward expiration year 2025 2025 2025              
State Administration of Taxation, PRC | Foreign Tax Authority | Maximum                    
Income Taxes [Line Items]                    
Tax loss carry-forward expiration year 2029 2029 2029              
State Administration of Taxation, PRC | Foreign Tax Authority | Shanghai Fuxi                    
Income Taxes [Line Items]                    
Taxable income limit low         ¥ 1,000,000   ¥ 1,000,000      
Tax reduction term percentage low         12.50%   12.50%      
Tax reduction term percentage high         25.00%   50.00%      
Effective tax rate         20.00%   20.00%      
State Administration of Taxation, PRC | Foreign Tax Authority | Shanghai Fuxi | Forecast                    
Income Taxes [Line Items]                    
Taxable income limit low               ¥ 3,000,000    
Tax reduction term percentage low               25.00%    
Effective tax rate               20.00%    
State Administration of Taxation, PRC | Foreign Tax Authority | Shanghai Fuxi | Minimum                    
Income Taxes [Line Items]                    
Taxable income limit         ¥ 1,000,000   ¥ 1,000,000      
State Administration of Taxation, PRC | Foreign Tax Authority | Shanghai Fuxi | Maximum                    
Income Taxes [Line Items]                    
Taxable income limit         ¥ 3,000,000   ¥ 3,000,000