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Income Taxes (Tables)

12 Months Ended

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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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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