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Income Taxes (Tables) | 12 Months Ended
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Feb. 28, 2025
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Expenses | Income tax expenses consist of the following:
|  | For the Years Ended |
|  | February 28, 2023 |  |  | February 29, 2024 |  |  | February 28, 2025 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | USD |
Current income tax expense: |  |  |  |  |  |  |  |  |  |  |  |
PRC |  |  | 875 |  |  |  | 1,076 |  |  |  | 722 |  |  |  | 99 |
Deferred income tax expense: |  |  |  |  |  |  |  |  |  |  |  |
PRC |  |  | 118 |  |  |  | 25 |  |  |  | — |  |  |  | — |
Total income tax expense |  |  | 993 |  |  |  | 1,101 |  |  |  | 722 |  |  |  | 99 |
Summary of Deferred Tax Assets and Liabilities | The Group’s deferred tax assets and liabilities were as follows:
|  | As of |
|  | February 29, 2024 |  |  | February 28, 2025 |
|  | RMB |  |  | RMB |  |  | USD |
Deferred tax assets: |  |  |  |  |  |  |  |  |
Net operating loss carry-forward |  |  | 12,455 |  |  |  | 10,447 |  |  |  | 1,434 |
Advertising expenses |  |  | 768 |  |  |  | 227 |  |  |  | 31 |
Donation overspending |  |  | 5,200 |  |  |  | (57 | ) |  |  | (8 | )
Lease liability |  |  | 570 |  |  |  | 1,162 |  |  |  | 160 |
Accrued expenses |  |  | 13,678 |  |  |  | 14,937 |  |  |  | 2,051 |
Depreciation and amortization |  |  | 119 |  |  |  | 4 |  |  |  | 1 |
Allowance for doubtful accounts |  |  | 3,531 |  |  |  | 772 |  |  |  | 106 |
Total deferred tax assets |  |  | 36,321 |  |  |  | 27,492 |  |  |  | 3,775 |
Valuation allowance |  |  | (35,196 | ) |  |  | (25,967 | ) |  |  | (3,566 | )
Total deferred tax assets, net of valuation allowance |  |  | 1,125 |  |  |  | 1,525 |  |  |  | 209 |
Net off against deferred tax liabilities |  |  | (1,125 | ) |  |  | (1,525 | ) |  |  | (209 | )
Net deferred tax assets |  |  | — |  |  |  | — |  |  |  | — |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Amortization of intangible assets acquired from acquisition |  |  | (450 | ) |  |  | (350 | ) |  |  | (48 | )
Right-of-use asset |  |  | (675 | ) |  |  | (1,175 | ) |  |  | (161 | )
Total deferred tax liabilities |  |  | (1,125 | ) |  |  | (1,525 | ) |  |  | (209 | )
Net off against deferred tax assets |  |  | 1,125 |  |  |  | 1,525 |  |  |  | 209 |
Net deferred tax liabilities |  |  | — |  |  |  | — |  |  |  | — |
Summary of Movement of Valuation Allowance | Movement of the valuation allowance is as follows:
|  | As of |
|  | February 29, 2024 |  |  | February 28, 2025 |
|  | RMB |  |  | RMB |  |  | USD |
Balance at the beginning of the year |  |  | (30,521 | ) |  |  | (35,196 | ) |  |  | (4,834 | )
Provided |  |  | (15,356 | ) |  |  | (126 | ) |  |  | (17 | )
Written off |  |  | 10,681 |  |  |  | 9,355 |  |  |  | 1,285 |
Balance at the end of the year |  |  | (35,196 | ) |  |  | (25,967 | ) |  |  | (3,566 | )
Summary of (Loss) Income Before Provision for Income Taxes | Loss) income before provision for income taxes is attributable to the following geographic locations for the years ended February 28, 2023, February 29, 2024 and February 28, 2025:
|  | For the Years Ended |
|  | February 28, 2023 |  |  | February 29, 2024 |  |  | February 28, 2025 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | USD |
PRC |  |  | (14,937 | ) |  |  | 4,542 |  |  |  | (7,116 | ) |  |  | (976 | )
Foreign |  |  | (17,558 | ) |  |  | (666 | ) |  |  | 7,211 |  |  |  | 990 |
Total (Loss) income before provision of income taxes |  |  | (32,495 | ) |  |  | 3,876 |  |  |  | 95 |  |  |  | 14 |
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, 2023, February 29, 2024 and February 28, 2025 are as follows:
|  | For the Years Ended |
|  | February 28, |  |  | February 29, |  |  | February 28, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
(Loss)/income before income tax |  |  | (32,495 | ) |  |  | 3,876 |  |  |  | 95 |
PRC statutory income tax rate |  |  | 25 | % |  |  | 25 | % |  |  | 25 | %
Computed income tax (benefit)/expense with PRC statutory income tax rate |  |  | (8,124 | ) |  |  | 969 |  |  |  | 24 |
Effect of preferential tax rate |  |  | 975 |  |  |  | 1,589 |  |  |  | (24 | )
Effect of non-taxable income |  |  | (325 | ) |  |  | (1,085 | ) |  | — |
Effect of different tax rates in other jurisdictions |  |  | 4,224 |  |  |  | (698 | ) |  |  | (2,350 | )
Effect of changes in tax rates |  |  | 1,950 |  |  |  | (581 | ) |  |  | 2,262 |
Effect of expired NOL |  |  | — |  |  | — |  |  |  | 235 |
Changes in valuation allowance |  |  | 3,250 |  |  |  | 4,667 |  |  |  | (9,228 | )
Effect of true-up on NOL |  |  | — |  |  |  | (4,574 | ) |  |  | 403 |
Effect of deregistration of subsidiaries |  |  | — |  |  | — |  |  |  | 9,279 |
Effect of non-deductible expenses |  |  | (957 | ) |  |  | 814 |  |  |  | 121 |
Income tax expense |  |  | 993 |  |  |  | 1,101 |  |  |  | 722 |
For the year ended February 29, 2024 and February 28, 2025, non-deductible expenses include all non-deductible items for entertainment 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
Schedule of Unrecognized Tax Benefits |
|  | As of |
|  | February 29, 2024 |  |  | February 28, 2025 |
|  | RMB |  |  | RMB |  |  | USD |
Balance at the beginning of the year |  |  | (15,313 | ) |  |  | (15,313 | ) |  |  | (2,103 | )
Increase related to current year tax positions |  |  | — |  |  |  | (3,546 | ) |  |  | (487 | )
Balance at the end of the year |  |  | (15,313 | ) |  |  | (18,859 | ) |  |  | (2,590 | )

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