Accounts Receivable, Net

12 Months Ended

Mar. 31, 2022

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 3 — ACCOUNTS RECEIVABLE, NET

	As of March 31,
	2021			2022
	RMB			RMB
Accounts receivable		18,400			22,543
Allowance for doubtful accounts		(878	)		(126	)
Accounts receivable, net		17,522			22,417

The Company analyzed the collectability of accounts receivable based on historical collection and the customers’ intention of payment. As a result of such analysis, the allowance for doubtful accounts was as follows:

	Year ended March 31,
	2020			2021			2022
	RMB			RMB			RMB
Balance at beginning of year		1,815			838			878
Additions for the year		524			50			-
Written off for the year		(1,511	)		-			(748	)
Foreign currency translation difference		10			(10	)		(4	)
Balance at the end of year		838			878			126

As of March 31, 2021 and 2022, the allowance for doubtful accounts amounted to RMB0.9 million and RMB0.1 million, respectively. The Company determined that the collection of these customers’ receivable is not probable due to financial difficulties experienced by related customers.