XML 33 R3.htm IDEA: XBRL DOCUMENT v3.24.3
Consolidated Balance Sheets
¥ in Thousands, $ in Thousands
Mar. 31, 2024
CNY (¥)
Mar. 31, 2024
USD ($)
Mar. 31, 2023
CNY (¥)
Current assets:      
Cash and cash equivalents ¥ 72,722 $ 10,072 ¥ 89,850
Short-term investments 69,797
Accounts receivable, net 50,118 6,941 76,742
Inventories, net 55,189 7,644 81,052
Prepayments and other current assets 94,518 13,090 79,359
Amounts due from related parties 5,704 790 9,379
Total current assets 278,251 38,537 406,179
Non-current assets:      
Property and equipment, net 3,103 430 5,492
Intangible assets 17,910 2,481 21,594
Operating lease right-of-use assets 8,951 1,240 22,354
Long-term investments 65,887 9,126 75,607
Goodwill
Amounts due from related parties, non-current 5,658 784 2,988
Other non-current asset 3,455 479 6,586
Total non-current assets 104,964 14,540 134,621
Total assets 383,215 53,077 540,800
Current liabilities      
Short-term borrowings (including amounts of the consolidated VIEs and VIEs’ subsidiaries without recourse to the Company of RMB363 and RMB10,213 as of March 31, 2023 and 2024, respectively) 15,213 2,107 86,261
Accounts payable (including accounts payable of the consolidated VIEs and VIEs’ subsidiaries without recourse to the Company of RMB13,459 and RMB2,279 as of March 31, 2023 and 2024, respectively) 24,279 3,363 56,022
Salary and welfare payable (including amounts of the consolidated VIEs and VIEs’ subsidiaries without recourse to the Company of RMB5,573 and RMB440 as of March 31, 2023 and 2024, respectively) 2,972 412 6,890
Accrued liabilities and other current liabilities (including amounts of the consolidated VIEs and VIEs’ subsidiaries without recourse to the Company of RMB15,712 and RMB6,759 as of March 31, 2023 and 2024, respectively) 16,667 2,308 22,104
Amounts due to related parties, current (including amounts of the consolidated VIEs and VIEs’ subsidiaries without recourse to the Company of RMB21 and Nil as of March 31, 2023 and 2024, respectively) 471
Contract liabilities (including amounts of the consolidated VIEs and VIEs’ subsidiaries without recourse to the Company of RMB4,471 and RMB1,579 as of March 31, 2023 and 2024, respectively) 1,579 219 4,471
Operating lease liabilities, current (including amounts of the consolidated VIEs and VIEs’ subsidiaries without recourse to the Company of RMB9,207 and RMB5,254 as of March 31, 2023 and 2024, respectively) 5,613 777 9,220
Derivative liabilities (including amounts of the consolidated VIEs and VIEs’ subsidiaries without recourse to the Company of Nil as of March 31, 2023 and 2024, respectively) 5,721 792 10,701
Total current liabilities 72,044 9,978 196,140
Non-current liabilities      
Deferred tax liabilities (including amounts of the consolidated VIEs and VIEs’ subsidiaries without recourse to the Company of Nil as of March 31, 2023 and 2024, respectively) 3,234 448 4,141
Operating lease liabilities, non-current (including amounts of the consolidated VIEs and VIEs’ subsidiaries without recourse to the Company of RMB12,741 and RMB2,209 as of March 31, 2023 and 2024, respectively) 3,115 431 12,741
Other debts, non-current (including amounts of the consolidated VIEs and VIEs’ subsidiaries without recourse to the Company of RMB75,481 and RMB11,500 as of March 31, 2023 and 2024, respectively) 43,941 6,086 102,827
Total non-current liabilities 50,290 6,965 119,709
Total liabilities 122,334 16,943 315,849
Commitments and contingencies (Note 28)
Mezzanine equity:      
Redeemable non-controlling interests 7,963 1,103 7,197
Total mezzanine equity 7,963 1,103 7,197
Shareholders’ equity:      
Additional paid-in capital 3,329,675 461,156 3,287,696
Statutory reserves 3,876 537 3,876
Accumulated other comprehensive loss (39,478) (5,468) (37,189)
Accumulated deficit (3,060,405) (423,861) (2,993,150)
Receivable for issuance of ordinary shares (16,031) (2,220) (83,405)
Total Boqii Holding Limited shareholders’ equity 218,681 30,289 178,283
Non-controlling interests 34,237 4,742 39,471
Total shareholders’ equity 252,918 35,031 217,754
Total liabilities, mezzanine equity and shareholders’ equity 383,215 53,077 540,800
Class A Ordinary Shares      
Shareholders’ equity:      
Ordinary shares 962 134 373
Class B Ordinary Shares      
Shareholders’ equity:      
Ordinary shares ¥ 82 $ 11 ¥ 82