Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Feb. 28, 2022

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:

	As of
	February 28, 2021		February 28, 2022
	RMB		RMB		USD
Accrued employee payroll and welfare benefits		10,407		5,620		891
Payable for funding commitments (1)		45,000		45,000		7,133
Default payable (2)		—		4,634		735
Other taxes payable (3)		2,489		1,287		204
Professional service fee payable		3,043		1,533		243
Refund liabilities		16,208		664		105
Others		9,800		9,551		1,514
Total		86,947		68,289		10,825

(1) As of February 28, 2021 and 2022, RMB45,000 and RMB45,000 (US$7,133) have been accrued as marketing expenses, respectively, according to the funding commitment with Shanghai East Normal University Education Development Fund for public welfare purpose.

(2) Default payable represents payable for the early terminated lease contracts.

(3) Other taxes payable consists of value added tax payable, withholding individual tax payable and other tax payable.