Income taxes (Tables)

12 Months Ended

Mar. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

Reconciliations of the differences between the income tax expense of the Company and the PRC statutory EIT rate applicable to    losses of the consolidated entities are as follows:

	Year ended     March 31, 2019			Year ended     March 31, 2020			Year ended     March 31, 2021
	RMB			RMB			RMB
Loss before income tax		(231,758	)		(175,925	)		(193,391	)
Income tax computed at respective applicable tax rate		(57,940	)		(43,981	)		(48,348	)
Effect of different tax jurisdiction		25,553			19,507			14,272
Super deduction for research and development expenses (a)		(5,969	)		(4,719	)		(2,632	)
Non-deductible expenses		133			138			140
Change in valuation allowance		38,364			29,567			37,439
Total		141			512			871

Reconciliations between the effective income tax rate and the PRC statutory income tax rate are as follows:

	Year ended March 31, 2019			Year ended March 31, 2020			Year ended March 31, 2021
	RMB			RMB			RMB
PRC statutory income tax rates		25	%		25	%		25	%
Effect on tax rates in different tax jurisdiction		(11	%)		(11	%)		(7	%)
Super deduction for research and development expenses		3	%		3	%		1	%
Non-deductible expenses		0	%		0	%		0	%
Change in valuation allowance		(17	%)		(17	%)		(19	%)
Total		0	%		0	%		0	%

Summary of Income Tax Holiday

The following table sets forth the effect of preferential tax on China operations:

	Year ended     March 31, 2019			Year ended     March 31, 2020			Year ended     March 31, 2021
	RMB			RMB			RMB
Tax holiday effect		(4,126	)		(5,471	)		1,074
Basic and diluted net loss per share effect		(0.20	)		(0.25	)		0.02

Schedule of Components of Income Tax Expense (Benefit)

The current and deferred portions of income tax expense included in the consolidated statements of comprehensive loss are as follows:

	Year ended   March 31, 2019			Year ended   March 31, 2020			Year ended   March 31, 2021
	RMB			RMB			RMB
Current income tax expense		—			149			1,018
Deferred tax expense		(141	)		(661	)		(1,889	)
Income tax credit, net		(141	)		(512	)		(871	)

Schedule of Deferred Tax Assets And Tax Liabilities

Deferred taxes were measured using the enacted tax rates for the periods in which they are expected to be reversed. The tax effects of temporary differences that give rise to the deferred tax asset and liabilities balances as of March 31, 2020 and 2021 are as follows:

	As of March 31,			As of March 31,
	2020			2021
	RMB			RMB
Deferred tax assets:
Net accumulated loss-carry forward		106,320			143,426
Deferred deductible advertising expense		1,780			940
Allowance		159			130
Contract liabilities		1,821			413
Accruals		2,459			5,069
Less: Valuation allowance		(112,539	)		(149,978	)
Net deferred tax assets		—			—

	As of March 31,			As of March 31,
	2020			2021
	RMB			RMB
Deferred tax liabilities:
Recognition of intangible assets arising from asset acquisition and business combination		(8,009	)		(6,119	)
Unrealized fair value change of the available-for-sale debt investments		(2,582	)		(2,839	)
Net deferred tax liabilities		(10,591	)		(8,958	)

Summary of Valuation Allowance

Movement of valuation allowance is as follows:

	As of March 31,		As of March 31,
	2020		2021
	RMB		RMB
Beginning balance		82,972		112,539
Change of valuation allowance		29,567		37,439
Ending balance		112,539		149,978