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Accruals and Other Liabilities (Tables) | 12 Months Ended
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Mar. 31, 2021
Payables and Accruals [Abstract] |
Summary of Accruals and Other Liabilities |
|  | As of March 31, |
|  | 2020 |  |  | 2021 |
|  | RMB |  |  | RMB |
Accrued liabilities and other current liabilities |  |  |  |  |  |  |  |
Deposits from merchants (1) |  |  | 193,479 |  |  |  | 159,035 |
Receipts under custody (2) |  |  | 147,592 |  |  |  | 140,084 |
Accrued advertisement expenses |  |  | 15,315 |  |  |  | 12,105 |
Payable for Broadcasting License acquired (Note 12) |  |  | 13,000 |  |  |  | — |
Accrued expenses |  |  | 9,131 |  |  |  | 7,426 |
Other payables |  |  | 15,019 |  |  |  | 14,477 |
|  | 393,536 |  |  | 333,127 |
Non-current |  |  |  |  |  |  |  |
Initial reimbursement payment from depositary bank (3) |  |  | 3,644 |  |  |  | 2,151 |
|  | 397,180 |  |  | 335,278 |
(1) | The customer deposits mainly represent the cash deposits as collateral collected from the merchants of the online platform. The deposit can be withdrawn immediately after the merchants terminate its online shop on the platform.
(2) | The receipts under custody mainly represent the amounts received by the Group from the registered users for their purchase through the Company’s online market platform, and have not been remitted to the third-party merchants yet.
(3) | The Company received initial reimbursement payment of US$935 (RMB6,297) from depositary bank in January 2019. The amount was recorded ratably as other income over a 5 year arrangement period. For the year ended March 31, 2020 and 2021, the Company has recorded RMB1,303 and RMB1,267 in other income. For the year ended March 31, 2021, the Group received an additional reimbursement payment of US$1,638 (RMB10,829) from depositary bank for the transaction costs incurred in the prior years and the amount was recorded in other income.

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- Definition Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses. + References No definition available. + Details
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