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Table of Contents
 
 
UNITED STATES
SECURITIES
AND
EXCHANGE COMMISSION
Washington, D.C. 20549
 
 
FORM
20-F / A
 
 
(Ame
n
dment No. 1)
(Mark One)
REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) 
OF
THE SECURITIES EXCHANGE ACT OF 1934
OR
 
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended March 31, 2022.
OR
 
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
OR
 
SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of event requiring this shell company report
                    
For the transition period from
                    
to
                    
Commission file number:
001-39547
 
 
BOQII HOLDING LIMITED
(Exact name of Registrant as specified in its charter)
 
 
N/A
(Translation of Registrant’s name into English)
Cayman Islands
(Jurisdiction of incorporation or organization)
Building 9, No. 388, Shengrong Road, Pudong
New District, Shanghai 201210,
People’s Republic of China
(Address of principal executive offices)
Yingzhi (Lisa) Tang
Chief Financial Officer
Tel: +86 180 1851 3366
E-mail:
lisa@boqii.com
Building 9, No. 388, Shengrong Road, Pudong
New District, Shanghai 201210,
Republic of China People’s Republic of China
(Name, Telephone,
E-mail
and/or Facsimile number and Address of Company Contact Person)
 
 
Securities registered or to be registered pursuant to Section 12(b) of the Act:
 
         
Title of each class
 
Trading
Symbol
 
Name of each exchange
on which registered
American depositary shares, each ADS
represents 4.5 Class A ordinary shares, par value
US$0.001 per share
 
BQ
 
The New York Stock Exchange
Class A ordinary shares, par value US$0.001 per share*
 
N/A
 
The New York Stock Exchange
 
*
Not for trading, but only in connection with the listing of the American depositary shares on the New York Stock Exchange.
Securities registered or to be registered pursuant to Section 12(g) of the Act:
None
(Title of Class)
Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act:
None
(Title of Class)
 
 
Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annual report.
As of March 31, 2022, there were 68,747,320 ordinary shares outstanding, being the sum of 55,709,591 Class A ordinary shares and 13,037,729 Class B ordinary shares.
Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
Yes  ☐            No  ☒
If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.
Yes  ☐            No  ☒
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.
Yes  ☒            No  ☐
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation
S-T
(§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).
Yes  ☒            No  ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a
non-accelerated
filer, or an emerging growth company. See definition of “large accelerated filer” “accelerated filer,” and “emerging growth company” in Rule
12b-2
of the Exchange Act. (Check one):
 
                     
Large Accelerated Filer      Accelerated Filer     Non-accelerated Filer  
           
                 Emerging growth company  
If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards † provided pursuant to Section 13(a) of the Exchange Act.  
 
The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.
Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.  
If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements.  ☐
Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to
§240.10D-1(b).  ☐
Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:
 
                     
☒  U.S. GAAP               International Financial Reporting Standards as issued             ☐  Other  
                by the International Accounting Standards Board              
If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow.
☐  Item 17            ☐  Item 18
If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule
12b-2
of the Exchange Act).
Yes  ☐            No  
(APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS)
Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.
Yes  ☐            No  ☐
 
Auditor Name: PricewaterhouseCoopers Zhong Tian LLP
  
Auditor Location: Shanghai, the People’s Republic of China
  
PCAOB ID: 1424
 
 
 

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EXPLANATORY NOTE
This Amendment No. 1 (the “Amendment”) to the Annual Report on Form
20-F
of Boqii Holding Limited (the “Company”) for the fiscal year ended March 31, 2022, originally filed with the Securities and Exchange Commission (the “SEC”) on July 27, 2022 (the “Original Filing”), is being filed solely to include revised officers’ certifications contained in Exhibits 12.1 and 12.2 in response to certain comment of the staff of the SEC. This Amendment contains only the cover page, this explanatory note, the exhibit index, the signature page and the revised certifications. Because no financial statements are included with this Amendment, paragraph 3 of the Section 302 certifications has been omitted.
Except for the foregoing, this Amendment does not alter or update any other information contained in the Original Filing. The Original Filing continues to speak as of the date of the Original Filing. Accordingly, this Amendment should be read in conjunction with the Original Filing, and the Company’s filings made with the SEC subsequent to the filing of the Original Filing.
 
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PART III
 
ITEM 19.
  
EXHIBITS.
 
Exhibit

No.
  
Description of Exhibit
12.1*    Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes–Oxley Act of 2002
12.2*    Certification of Chief Financial Officer Pursuant to Section 302 of the Sarbanes–Oxley Act of 2002
104*    Cover Page Interactive Data File (embedded within the Inline XBRL document)
 
*
Filed herewith
 
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SIGNATURE
The registrant hereby certifies that it meets all of the requirements for filing on Form
20-F/A
and that it has duly caused and authorized the undersigned to sign this report on its behalf.
 
BOQII HOLDING LIMITED
By:  
/s/ Yingzhi (Lisa) Tang
  Name:   Yingzhi (Lisa) Tang
  Title:  
Director, co-Chief
Executive Officer and
Chief Financial Officer
Date: March 16, 2023