{"url_path":"/sec/bq/10-k/2026/item-17","section_key":"item-17","section_title":"Item 17 FINANCIAL STATEMENTS**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-13","source_url":"https://www.sec.gov/Archives/edgar/data/1815021/0001213900-26-077593-index.html","accession_number":"0001213900-26-077593","cik":"0001815021","ticker":"BQ","issuer_name":"Boqii Holding Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1815021/0001213900-26-077593-index.html","primary_entity_key":"0001815021","primary_entity_name":"Boqii Holding Ltd"},"word_count":15,"has_tables":true,"body_markdown":"**ITEM 17. FINANCIAL STATEMENTS**\n\n \n\nWe have elected to provide financial statements\npursuant to Item 18."}