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Business Combination (Tables) | 12 Months Ended
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Mar. 31, 2023
Business Combination |
Schedule of allocation of the purchase price | ​
​ | ​ | ​
​ |  | Amount
​ | ​ | USD
Fair value of total consideration transferred: |  |
Equity instrument (2.9 million common shares issued) |  | 4,640,000
Less: Cash acquired from business combination |  | (50,427)
Subtotal: |  | 4,589,573
Recognized amounts of identifiable assets acquired and liability assumed: |  |
Current assets |  | 17,152
Intangible asset - computer software copyrights |  | 175,854
Current liabilities |  | (140,581)
Deferred tax liabilities |  | (43,964)
Total identifiable net assets |  | 8,461
Goodwill* |  | 4,581,112
* The goodwill generated from the expected synergies from the cooperation of promoting the national pilot project of Education Certificate and Several Vocational Skill Level Certificates. Jisen Information develops trading simulators, invests in cloud education curriculum system and customized data analysis platform. Jisen Information's cloud education technology architecture system provides important complement to Company’s existing technology platform. With Jisen Information’s research and develop ability, the Company expects to lower the cost in platform construction and maintenance. Also, Jisen Information has established cooperation with five Chinese colleges and universities such as Anhui Normal University, Anhui University of Engineering and Anhui Business College. The Company gained potential customer resources from the business acquisition.

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
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