XML 81 R61.htm IDEA: XBRL DOCUMENT v3.21.2
Net loss per share (Tables)
12 Months Ended
Mar. 31, 2021
Earnings Per Share [Abstract]  
Schedule of Earnings Per Share, Basic and Diluted
Basic loss per share and diluted loss per share have been calculated in accordance with ASC 260 on computation of earnings per share for the years ended March 31, 2019, 2020 and 2021, respectively, as follows:
 
   
Year Ended

March 31, 2019
   
Year Ended

March 31, 2020
   
Year Ended

March 31, 2021
 
   
RMB
   
RMB
   
RMB
 
Numerator:
      
Net loss attributable to Boqii Holding Limited
   (234,241   (179,024   (194,444
Accretion on the Preferred Shares to redemption value (Note 20)
   (392,550   (204,796   120,873 
Accretion on the Redeemable
non-controlling
interests to redemption value (Note 21)
   —      —      (138
Deemed dividend to preferred shareholders
   (723   (1,142   (12,547
  
 
 
   
 
 
   
 
 
 
Net loss attributable to ordinary shareholders
   (625,514   (384,962   (86,256
  
 
 
   
 
 
   
 
 
 
Denominator:
      
Weighted average number of ordinary shares used in computing net loss per share,
      
Basic and diluted (Note (a))
   22,238,454    22,238,454    66,953,610 
  
 
 
   
 
 
   
 
 
 
Net loss per share attributable to ordinary shareholders:
      
Basic and diluted
   (28.22   (17.31   (1.29
  
 
 
   
 
 
   
 
 
 
Schedule of Antidilutive Securities Excluded From Computation Of Earnings Per Share
The following ordinary shares equivalent were excluded from the computation of diluted net loss per ordinary share for the periods presented because including them would have had an anti-dilutive effect:
 
   
Year Ended

March 31, 2019
   
Year Ended

March 31, 2020
   
Year Ended

March 31, 2021
 
   
RMB
   
RMB
   
RMB
 
Preferred Shares — weighted average
   25,083,831    26,072,893    —   
Share options - weighted average
   —      —      2,585,103