# EDGAR Filing Document

**Accession Number:** 0001789299
**File Stem:** 0001493152-26-019134
**Filing Date:** 2026-4
**Character Count:** 41275
**Document Hash:** 53b81e77b711aff04353111f47999c4a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-019134.hdr.sgml**: 20260427

**ACCESSION NUMBER**: 0001493152-26-019134

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 21

**FILED AS OF DATE**: 20260427

**DATE AS OF CHANGE**: 20260427

**EFFECTIVENESS DATE**: 20260427

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** UTime Ltd
- **CENTRAL INDEX KEY:** 0001789299
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRONIC & OTHER ELECTRICAL EQUIPMENT (NO COMPUTER EQUIP) [3600]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295344
- **FILM NUMBER:** 26901001

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 7TH FLOOR BUILDING 5A
- **STREET 2:** SHENZHEN SOFTWARE INDUSTRY BASE
- **CITY:** NANSHAN
- **NON US STATE TERRITORY:** SHENZHEN
- **PROVINCE COUNTRY:** F4
- **BUSINESS PHONE:** 8675586512266

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 7TH FLOOR BUILDING 5A
- **STREET 2:** SHENZHEN SOFTWARE INDUSTRY BASE
- **CITY:** NANSHAN
- **NON US STATE TERRITORY:** SHENZHEN
- **PROVINCE COUNTRY:** F4

**As filed with the Securities and Exchange Commission on April 27, 2026**

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER**

**THE SECURITIES ACT OF 1933**

**UTIME LIMITED**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Cayman Islands** | **Not Applicable** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer <br> Identification No.) |

---

---

| | |
|:---|:---|
| **7<sup>th</sup> Floor, Building 5A**<br> **Shenzhen** **Software Industry Base**<br> **Nanshan District, Shenzhen** <br> **People's Republic of China** | **518061** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

---

| |
|:---|
| **Utime Limited 2026 Equity Incentive Plan** |
| (Full Title of the Plan) |

---

**Hengcong Qiu**

**7<sup>th</sup> Floor, Building 5A**

**Shenzhen** **Software Industry Base**

**Nanshan District, Shenzhen** 

**People's Republic of China**

(Name and address of agent for service)

**Tel: (86) 755-8651-2266**

(Telephone number, including area code, of agent for service)

*With copies to:*

**Megan J. Penick Esq.**

**Dorsey & Whitney LLP**

**1301 Avenue of the Americas, 13<sup>th</sup> Floor** 

**New York, NY 10019**

**(212) 415-9200**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Securities Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**EXPLANATORY NOTE**

This Registration Statement on Form S-8 (this "Registration Statement") of UTime Limited (the "Company" or "Registrant") is being filed for purposes of registering 5,000,000 Class A ordinary shares of the Company, par value $0.50 (the "Class A Ordinary Shares"), reserved for issuance under the Company's 2026 Equity Incentive Plan (the "2026 Plan"). Upon the effectiveness of this Registration Statement, an aggregate of 5,000,000 Class A Ordinary Shares will be registered and available for issuance from time to time under the 2026 Plan.

**PART I**

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS**

The information specified in Item 1 and Item 2 of Part I of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428 under the Securities Act of 1933, as amended (the "Securities Act"), and the introductory note to Part I of the instructions to Form S-8. In accordance with the rules and regulations of the Securities and Exchange Commission (the "Commission") and the instructions to Form S-8, such documents are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The Registrant is subject to the informational requirements of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). The Commission maintains a website that contains reports, proxy and information statements and other information regarding registrants that file electronically with the Commission, including the Registrant. The address for the Commission's website is http://www.sec.gov. The following documents filed by the Registrant with the Commission are incorporated herein by reference:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The
 Registrant's Annual Report on [Form 20-F](https://www.sec.gov/Archives/edgar/data/1789299/000121390025074295/ea0248868-20f_utime.htm) for the fiscal year ended March 31, 2025 filed
 with the Commission on August 11, 2025;

(b) The
 Registrant's Semi-Annual Report on [Form 6-K](https://www.sec.gov/Archives/edgar/data/1789299/000149315226011214/form6-k.htm) for the six months ended September 30,
 2025, filed with the Commission on March 18, 2026;

(c) The
 Registrant's Current Reports on Form 6-K filed with the Commission on [April 17, 2025](https://www.sec.gov/Archives/edgar/data/1789299/000121390025032955/ea0238687-6k_utime.htm) , [April 24, 2025](https://www.sec.gov/Archives/edgar/data/1789299/000121390025035055/ea0239425-6k_utime.htm) , [August 22, 2025](https://www.sec.gov/Archives/edgar/data/1789299/000121390025079938/ea0254390-6k_utime.htm) , [October 9, 2025](https://www.sec.gov/Archives/edgar/data/1789299/000149315225017643/form6-k.htm) , [October 14, 2025](https://www.sec.gov/Archives/edgar/data/1789299/000149315225017876/form6-k.htm) , [October 17, 2025](https://www.sec.gov/Archives/edgar/data/1789299/000149315225018519/form6-k.htm) , [October 23, 2025](https://www.sec.gov/Archives/edgar/data/1789299/000149315225019008/form6-k.htm) , [October 24, 2025](https://www.sec.gov/Archives/edgar/data/1789299/000149315225019291/form6-k.htm) , [October 27, 2025](https://www.sec.gov/Archives/edgar/data/1789299/000149315225019738/form6-ka.htm) , [November 12, 2025](https://www.sec.gov/Archives/edgar/data/1789299/000149315225021917/form6-k.htm) , [December 16, 2025](https://www.sec.gov/Archives/edgar/data/1789299/000149315225027892/form6-k.htm) , [January 20, 2026](https://www.sec.gov/Archives/edgar/data/1789299/000149315226002918/form6-k.htm) , [January 28, 2026,](https://www.sec.gov/Archives/edgar/data/1789299/000149315226004075/form6-k.htm) and [April 24, 2026](https://www.sec.gov/Archives/edgar/data/1789299/000149315226018917/form6-k.htm) ; and

(d) The
 description of the Registrant's Ordinary Shares, incorporated by reference
 in the Registrant's registration statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/1789299/000121390021019557/ea138555-8a12b_utimeltd.htm) filed (Registration No. 001-40306)
 with the Commission on April 1, 2021, and any amendment or report filed for the purpose of
 updating such description.

Except to the extent such information is deemed furnished and not filed pursuant to securities laws and regulations, all documents that we file with the Commission pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act and, to the extent specifically designated therein, Current Reports on Form 6-K furnished by the Registrant to the Commission, in each case, subsequent to the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement (that indicates that all securities offered under this Registration Statement have been sold or that deregisters all securities then remaining unsold) shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date of filing of such documents.

Any statement contained herein or in a document all or a portion of which is incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 8. Exhibits.**

The Exhibits listed on the accompanying Exhibit Index are filed as a part of, or incorporated by reference into, this Registration Statement.

---

| | |
|:---|:---|
| **Exhibit Number** | **Description of Exhibit** |
| 4.1 | [Form of Grant Agreement](ex4-1.htm) |
| 5.1 | [Opinion of Maples and Calder (Cayman) LLP](ex5-1.htm) |
| 23.1 | [Consent of Assentsure PAC](ex23-1.htm) |
| 23.2 | [Consent of Audit Alliance LLP](ex23-2.htm) |
| 23.3 | [Consent of Maples and Calder (Cayman) LLP (included in Exhibit 5.1)](ex5-1.htm) |
| 24.1 | [Powers of Attorney (included on the signature page of this Registration Statement)](#a_001) |
| 99.1 | [2026 Equity Incentive Plan (incorporated by reference to Exhibit 99.1 to the Current Report on Form 6-K filed April 24, 2026)](https://www.sec.gov/Archives/edgar/data/1789299/000149315226018917/ex99-1.htm) |
| 107 | [Filing Fee Table](ex107.htm) |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized in Shenzhen, China on April 27, 2026.

---

| | |
|:---|:---|
| **UTime Limited** | **UTime Limited** |
| By: | */s/ Hengcong Qiu* |
| Name: | Hengcong Qiu |
| Title: | Chief Executive Officer |

---

**Power of Attorney**

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Hengcong Qiu, as his true and lawful attorney-in-fact and agent, with full power of substitution and re-substitution, for him and in his name, place and stead, in any and all capacities, to sign any or all amendments to this Registration Statement (including post-effective amendments and registration statements filed pursuant to Rule 462(b) under the Securities Act of 1933 as amended) and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, the following persons in the capacities and on the dates indicated have signed this Registration Statement on Form S-8.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Hengcong Qiu* | Director and Chief Executive Officer | April 27, 2026 |
| David Shan | *(Principal Executive Officer)* |  |
| */s/ Xiaogian Jia* | Director | April 27, 2026 |
| Xiaogian Jia |  |  |
| */s/ Hailin Xie* | Director | April 27, 2026 |
| Hailin Xie |  |  |
| */s/ Yanzhi Wang* | Director | April 27, 2026 |
| Yanzhi Wang |  |  |
| */s/ Minfei Bao* | Director | April 27, 2026 |
| Minfei Bao |  |  |

---

## Exhibit 4.1

**Exhibit 4.1**

**<u>RESTRICTED STOCK UNIT GRANT AGREEMENT</u>**

**UTIME Ltd.**

THIS RESTRICTED STOCK GRANT AGREEMENT ("<u>Agreement</u>") is entered into as of the ________ day of _____________, 2026 (the "<u>Date of Issuance</u>")

BETWEEN:

**Utime Ltd.,** a company incorporated pursuant to the laws of the Cayman Islands

(the "<u>Company</u>")

AND:

**_______________________________________________________**

(the "<u>Participant</u>").

**WHEREAS:** 

A. The Board of Directors of the Company (the "<u>Board</u>") have approved and adopted Utime Ltd. 2026 Equity Incentive Plan (the "<u>2026 Plan</u>"), pursuant to which the Board is authorized to issue to employees and other selected persons restricted stock units ("<u>RSUs</u>"), with each RSU equaling one share of the Company's Class A ordinary shares, $0.050 par value per share ("Ordinary Shares") upon vesting; and

B. The Board has authorized the grant to Participant of a total of 200,000 RSUs.

**NOW THEREFORE**, the Company agrees to issue to the Participant, upon the terms and conditions set forth herein and in the 2026 Plan, 200,000 RSUs, vesting immediately upon issuance. Capitalized terms not otherwise defined herein shall have the meanings ascribed thereto in the 2026 Plan.

1. <u>Vesting Schedule</u>. The Participant's interest in the RSUs shall vest immediately upon issuance.

2. <u>Transfer Restrictions</u>. If the Participant's relationship with the Company is terminated by the Company for cause (as determined in the sole discretion of the Company) or voluntarily by the Participant, the balance of the RSUs subject to the provisions of this Agreement which has not vested at the time of the termination of the Participant's relationship with the Company shall be forfeited by the Participant.

3. <u>Investment Intent.</u> By accepting the RSUs, the Participant represents and agrees that none of the RSUs issued pursuant to the 2026 Plan will be distributed in violation of applicable federal and state laws and regulations. In addition, the Company may require, as a condition of issuing the RSUs, that the Participant execute an undertaking, in such a form as the Company shall reasonably specify, that the RSUs are being obtained only for investment and without any then-present intention to sell or distribute such shares.

4. <u>Share Issuance</u>. Upon vesting, and following the Participant's exercise of the RSUs, the Company shall provide the Company's transfer agent with instructions to issue Ordinary Shares to the Participant within ten (10) business days of vesting thereof.

5. <u>Changes in Stock</u>. In the event of a share dividend, share split or other change in the Ordinary Shares, any unexercised RSUs shall be adjusted to reflect said event.

6. <u>Resale Restrictions May Apply.</u> Unless registered pursuant to an effective registration statement on Form S-8, any resale of the Ordinary Shares received upon exercise of the RSUs will be subject to resale restrictions contained in the securities legislation applicable to the Participant. The Participant acknowledges and agrees that the Participant is solely responsible (and the Company is not in any way responsible) for compliance with applicable resale restrictions.

7. <u>Subject to the 2026 Plan.</u> The terms of the RSUs are subject to the provisions of the 2026 Plan, as the same may from time to time be amended, and any inconsistencies between this Agreement and the 2026 Plan, as the same may be from time to time amended, shall be governed by the provisions of the 2026 Plan, a copy of which is available for inspection at the principal offices of the Company.

8. <u>Professional Advice.</u> The acceptance of the RSUs and the sale of any stock received upon vesting of such RSUs may have consequences under federal and state tax and securities laws which may vary depending upon the individual circumstances of the Participant. Accordingly, the Participant acknowledges that he or she has been advised to consult his or her personal legal and tax advisor in connection with this Agreement and his or her dealings with respect to the RSUs.

9. <u>2026 Plan Controls.</u> Whether or not any RSUs, or other form of equity incentive shares, are to be granted under the 2026 Plan shall be exclusively within the discretion of the Administrator of the 2026 Plan, and nothing contained in the 2026 Plan shall be construed as giving any person any right to participate under the 2026 Plan. The grant of RSUs shall in no way constitute any form of agreement or understanding binding on the Company or any Affiliate with a Participant, for any length of time, nor shall it interfere in any way with the Company's or, where applicable, an Affiliate's right to terminate the Participant's relationship with the Company at any time, which right is hereby reserved.

10. <u>Entire Agreement.</u> This Agreement is the only agreement between the Participant and the Company with respect to the RSUs, and this Agreement and the 2026 Plan supersede all prior and contemporaneous oral and written statements and representations and contain the entire agreement between the parties with respect to the RSUs.

11. <u>Notices.</u> Any notice required or permitted to be made or given hereunder shall be mailed or delivered personally to the addresses set forth below, or as changed from time to time by written notice to the other:

---

| | |
|:---|:---|
| The Company: | Utime Ltd. |
|  | 7<sup>th</sup> Floor, Building 5A |
|  | Shenzen Software Industry Base |
|  | Nanshan District, Shenzen, 518061 |
|  | People's Republic of China |
|  | Attention: Chief Executive Officer |
| With a copy to: | Dorsey & Whitney LLP |
|  | 1301 Avenue of the Americas, Floor 13 |
|  | New York, NY 10019 |
|  | Attention: Megan J. Penick Esq. |
| The Participant: | __________________________ |
|  | __________________________ |
|  | __________________________ |

---

IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first set forth above.

---

| | |
|:---|:---|
| **UTime Limited**  | **UTime Limited**  |
| By: |  |
|  | Hengcong Qiu |
|  | Chief Executive Officer |
| [Participant's print name] | [Participant's print name] |
| [Participant's ID # Number] | [Participant's ID # Number] |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

UTime Limited

PO Box 309, Ugland House

Grand Cayman

KY1-1104

Cayman Islands

27 April 2026

UTime Limited

We have acted as counsel as to Cayman Islands law to Utime Limited (the "Company") in connection with the Company's registration statement on Form S-8, including all amendments or supplements thereto, filed with the United States Securities and Exchange Commission (the "Commission") under the United States Securities Act of 1933 as amended (the "Act") (including its exhibits, the "Registration Statement") related to the reservation for issuance of 5,000,000 ordinary shares of the Company of a par value of US$0.50 each (the "Shares") authorised for issuance pursuant to the UTime Limited 2026 Equity Incentive Plan (the "Plan").

---

| | |
|:---|:---|
| **1** | **Documents Reviewed** |

---

We have reviewed originals, copies, drafts or conformed copies of the following documents:

1.1 The
 certificate of incorporation dated 9 October 2018 and the amended and restated memorandum
 and articles of association of the Company as registered or adopted on 26 January 2026 (the
 "Memorandum and Articles").

1.2 The
 written resolutions of the board of directors of the Company dated 22 April 2026 (the "Resolutions").

1.3 The
 following corporate records of the Company maintained at its registered office in the Cayman
 Islands, each as at the date of this opinion letter:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Register
 of Directors and Officers; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Register
 of Mortgages and Charges.

![](ex5-1_002.jpg)

1.4 A
 certificate of good standing with respect to the Company issued by the Registrar of Companies
 (the "Certificate of Good Standing").

1.5 A
 certificate from a director of the Company a copy of which is attached to this opinion letter
 (the "Director's Certificate").

1.6 The
 Registration Statement.

1.7 The
 Plan.

---

| | |
|:---|:---|
| **2** | **Assumptions** |

---

The following opinions are given only as to, and based on, circumstances and matters of fact existing and known to us on the date of this opinion letter. These opinions only relate to the laws of the Cayman Islands which are in force on the date of this opinion letter. In giving the following opinions, we have relied (without further verification) upon the completeness and accuracy, as at the date of this opinion letter, of the Director's Certificate and the Certificate of Good Standing. We have also relied upon the following assumptions, which we have not independently verified:

2.1 The
 Plan has been or will be authorised and duly executed and unconditionally delivered by or
 on behalf of all relevant parties in accordance with all relevant laws (other than, with
 respect to the Company, the laws of the Cayman Islands).

2.2 The
 Plan is, or will be, legal, valid, binding and enforceable against all relevant parties in
 accordance with their terms under the laws of the State of New York (the "Relevant
 Law") and all other relevant laws (other than, with respect to the Company, the laws
 of the Cayman Islands).

2.3 The
 choice of the Relevant Law as the governing law of the Plan has been made in good faith and
 would be regarded as a valid and binding selection which will be upheld by the courts of
 the State of New York and any other relevant jurisdiction (other than the Cayman Islands)
 as a matter of the Relevant Law and all other relevant laws (other than the laws of the Cayman
 Islands).

2.4 Copies
 of documents, conformed copies or drafts of documents provided to us are true and complete
 copies of, or in the final forms of, the originals.

2.5 All
 signatures, initials and seals are genuine.

2.6 The
 capacity, power, authority and legal right of all parties under all relevant laws and regulations
 (other than, with respect to the Company, the laws and regulations of the Cayman Islands)
 to enter into, execute, unconditionally deliver and perform their respective obligations
 under the Plan.

2.7 There
 is nothing contained in the minute book or corporate records of the Company (which, other
 than the records set out in paragraphs 1.1, 1.2 and 1.3 of this opinion letter, we have not
 inspected) which would or might affect the opinions set out below.

2.8 There
 is nothing under any law (other than the laws of the Cayman Islands) which would or might
 affect the opinions set out below. Specifically, we have made no independent investigation
 of the Relevant Law.

2.9 The
 Company will receive money or money's worth in consideration for the issue of the Shares
 and none of the Shares were or will be issued for less than par value.

Save as aforesaid we have not been instructed to undertake and have not undertaken any further enquiry or due diligence in relation to the transaction the subject of this opinion letter.

---

| | |
|:---|:---|
| **3** | **Opinions** |

---

Based upon, and subject to, the foregoing assumptions and the qualifications set out below, and having regard to such legal considerations as we deem relevant, we are of the opinion that:

3.1 The
 Company has been duly incorporated as an exempted company with limited liability and is validly
 existing and in good standing with the Registrar of Companies under the laws of the Cayman
 Islands.

3.2 The
 Shares to be offered and issued by the Company pursuant to the provisions of the Plan, have
 been duly authorised for issue, and when issued by the Company pursuant to the provisions
 of the Plan for the consideration fixed thereto and duly registered in the Company's
 register of members (shareholders), will be validly issued and (assuming that all of the
 consideration is received by the Company) will be fully paid and non-assessable.

---

| | |
|:---|:---|
| **4** | **Qualifications** |

---

The opinions expressed above are subject to the following qualifications:

4.1 The
 obligations assumed by the Company under the Plan will not necessarily be enforceable in
 all circumstances in accordance with their terms. In particular:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) enforcement
 may be limited by bankruptcy, insolvency, liquidation, reorganisation, readjustment of debts
 or moratorium or other laws of general application relating to protecting or affecting the
 rights of creditors and/or contributories;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) enforcement
 may be limited by general principles of equity. For example, equitable remedies such as specific
 performance may not be available, inter alia, where damages are considered to be an adequate
 remedy;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) where
 obligations are to be performed in a jurisdiction outside the Cayman Islands, they may not
 be enforceable in the Cayman Islands to the extent that performance would be illegal under
 the laws of that jurisdiction; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) some
 claims may become barred under relevant statutes of limitation or may be or become subject
 to defences of set off, counterclaim, estoppel and similar defences.

4.2 To
 maintain the Company in good standing with the Registrar of Companies under the laws of the
 Cayman Islands, annual filing fees must be paid and returns made to the Registrar of Companies
 within the time frame prescribed by law.

4.3 Under
 Cayman Islands law, the register of members (shareholders) is prima facie evidence of title
 to shares and this register would not record a third party interest in such shares. However,
 there are certain limited circumstances where an application may be made to a Cayman Islands
 court for a determination on whether the register of members reflects the correct legal position.
 Further, the Cayman Islands court has the power to order that the register of members maintained
 by a company should be rectified where it considers that the register of members does not
 reflect the correct legal position. As far as we are aware, such applications are rarely
 made in the Cayman Islands and for the purposes of the opinion given in paragraph 3.2, there
 are no circumstances or matters of fact known to us on the date of this opinion letter which
 would properly form the basis for an application for an order for rectification of the register
 of members of the Company, but if such an application were made in respect of the Shares,
 then the validity of such shares may be subject to re-examination by a Cayman Islands court.

4.4 Except
 as specifically stated herein, we make no comment with respect to any representations and
 warranties which may be made by or with respect to the Company in any of the documents or
 instruments cited in this opinion letter or otherwise with respect to the commercial terms
 of the transactions the subject of this opinion letter.

4.5 In
 this opinion letter the phrase "non-assessable" means, with respect to the issuance
 of shares, that a shareholder shall not, in respect of the relevant shares and in the absence
 of a contractual arrangement, or an obligation pursuant to the memorandum and articles of
 association, to the contrary, have any obligation to make further contributions to the Company's
 assets (except in exceptional circumstances, such as involving fraud, the establishment of
 an agency relationship or an illegal or improper purpose or other circumstances in which
 a court may be prepared to pierce or lift the corporate veil).

We hereby consent to the filing of this opinion letter as an exhibit to the Registration Statement and to the references to our firm under the headings "Legal Matters" in the prospectus included in the Registration Statement. In providing our consent, we do not thereby admit that we are in the category of persons whose consent is required under section 7 of the Act or the Rules and Regulations of the Commission thereunder.

We express no view as to the commercial terms of the Plan or whether such terms represent the intentions of the parties and make no comment with regard to warranties or representations that may be made by the Company.

The opinions in this opinion letter are strictly limited to the matters contained in the opinions section above and do not extend to any other matters. We have not been asked to review and we therefore have not reviewed any of the ancillary documents relating to the Plan and express no opinion or observation upon the terms of any such document.

This opinion letter is addressed to you and may be relied upon by you, your counsel and purchasers of Units pursuant to the Registration Statement. This opinion letter is limited to the matters detailed herein and is not to be read as an opinion with respect to any other matter.

Yours faithfully

/s/ Maples and Calder (Cayman) LLP

Maples and Calder (Cayman) LLP

UTime Limited

PO Box 309, Ugland House

Grand Cayman

KY1-1104

Cayman Islands

To: Maples and Calder (Cayman) LLP

PO Box 309, Ugland House

Grand Cayman

KY1-1104

Cayman Islands

24 April 2026

**UTime Limited (the "Company")**

I, the undersigned, being a director of the Company, am aware that you are being asked to provide an opinion letter (the "Opinion") in relation to certain aspects of Cayman Islands law. Unless otherwise defined herein, capitalised terms used in this certificate have the respective meanings given to them in the Opinion. I hereby certify that:

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|:---|:---|
| 1 | The Memorandum and Articles remain in full force and effect and are unamended. |
| 2 | The Company has not entered into any mortgages or charges over its property or assets other than those entered in the register of mortgages and charges of the Company. |
| 3 | The Resolutions were duly passed in the manner prescribed in the Memorandum and Articles (including, without limitation, with respect to the disclosure of interests (if any) by directors of the Company) and have not been amended, varied or revoked in any respect. |
| 4 | The authorised share capital of the Company is US$450,100,000 divided into 900,000,000 Class A ordinary shares, of a par value of US$0.5 each and (ii) 100,000,000 Class B ordinary shares, of a par value of US$0.001 each. |
| 5 | The shareholders of the Company (the "Shareholders") have not restricted the powers of the directors of the Company in any way. |
| 6 | The directors of the Company at the date of the Resolutions and at the date of this certificate were and are as follows: Minfei Bao, Xiaoqian Jia, Hengcong Qiu, Hailin Xie and Yanzhi Wang. |
| 7 | The minute book and corporate records of the Company as maintained at its registered office in the Cayman Islands and made available to you are complete and accurate in all material respects, and all minutes and resolutions filed therein represent a complete and accurate record of all meetings of the Shareholders and directors (or any committee thereof) of the Company (duly convened in accordance with the Memorandum and Articles) and all resolutions passed at the meetings or passed by written resolution or consent, as the case may be. |
| 8 | Prior to, at the time of, and immediately following the approval of the transactions contemplated by the Registration Statement, the Company was, or will be, able to pay its debts as they fell, or fall, due and has entered, or will enter, into the transactions contemplated by the Registration Statement for proper value and not with an intention to defraud or wilfully defeat an obligation owed to any creditor or with a view to giving a creditor a preference. |
| 9 | Each director of the Company considers the transactions contemplated by the Registration Statement to be of commercial benefit to the Company and has acted in good faith in the best interests of the Company, and for a proper purpose of the Company, in relation to the transactions which are the subject of the Opinion. |
| 10 | To the best of my knowledge and belief, having made due inquiry, the Company is not the subject of legal, arbitral, administrative or other proceedings in any jurisdiction and neither the directors nor Shareholders have taken any steps to have the Company struck off or placed in liquidation. Further, no steps have been taken to wind up the Company or to appoint restructuring officers or interim restructuring officers, and no step has been taken to appoint a receiver in relation to any of the Company's property or assets. |
| 11 | To the best of my knowledge and belief, having made due inquiry, there are no circumstances or matters of fact existing which may properly form the basis for an application for an order for rectification of the register of members of the Company. |
| 12 | The Registration Statement has been, or will be, authorised and duly executed and delivered by or on behalf of all relevant parties in accordance with all relevant laws. |
| 13 | No invitation has been made or will be made by or on behalf of the Company to the public in the Cayman Islands to subscribe for any of the Shares. |
| 14 | The Shares to be issued pursuant to the Registration Statement have been, or will be, duly registered, and will continue to be registered, in the Company's register of members (shareholders). |
| 15 | The Company is not a central bank, monetary authority or other sovereign entity of any state and is not a subsidiary, direct or indirect, of any sovereign entity or state. |
| 16 | There is no contractual or other prohibition or restriction (other than as arising under Cayman Islands law) binding on the Company prohibiting or restricting it from entering into and performing its obligations under the Plan. |

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(Signature Page follows)

I confirm that you may continue to rely on this certificate as being true and correct on the day that you issue the Opinion unless I shall have previously notified you in writing personally to the contrary.

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|:---|:---|
| Signature: | /s/ Hengcong Qiu |
| Name: | Hengcong Qiu |
| Title: | Director |

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## Exhibit 23.1

**Exhibit 23.1**

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|:---|:---|
| ![](ex23-1_001.jpg) | Assentsure PAC<br> **UEN - 201816648N**<br>180B Bencoolen Street #03-01<br>The Bencoolen Singapore 189648<br> http://www.assentsure.com.sg |

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**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated August 11, 2025, with respect to the consolidated financial statements of Utime Limited. and its subsidiaries, appearing in its Annual Report on Form 20-F for the year ended March 31, 2025.

/s/ Assentsure PAC

Singapore

April 27, 2026

![](ex23-1_002.jpg)

## Exhibit 23.2

**Exhibit 23.2**

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| | | |
|:---|:---|:---|
| ![](ex23-2_001.jpg) | **AUDIT ALLIANCE LLP®** | ![](ex23-2_002.jpg) |
|  | A Top 18 Audit Firm |  |
|  | 10 Anson Road, #20-16 International Plaza, Singapore 079903. | 10 Anson Road, #20-16 International Plaza, Singapore 079903. |

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UEN: T12LL1223B GST Reg No : M90367663E

Tel: (65) 6227 5428

10 Anson Road #20-16 International Plaza Singapore 079903

Website : <u>www.allianceaudit.com</u>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated July 30, 2024, with respect to the consolidated financial statements of Utime Limited. and its subsidiaries, appearing in its Annual Report on Form 20-F for the year ended March 31, 2025.

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| |
|:---|
| /s/ Audit Alliance LLP |
| Singapore |
| April 27, 2026 |

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## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

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|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **UTime Ltd**  |

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Class A Ordinary Shares, $0.50 par value per share, reserved for issuance pursuant to the Registrant's 2026 Equity Incentive Plan | Other | 5000000 | $2.305 | $11525000.00 | 0.0001381 | $1591.60 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $11525000.00  |  | $1591.60  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $1591.60  |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional class A ordinary shares ("Class A Ordinary Shares") of Utime Limited (the "Registrant") that become issuable under the Registrant's 2026 Equity Incentive Plan (the "2026 Plan") by reason of any share dividend, share split, recapitalizations, or other similar transaction effected without receipt of consideration that results in an increase to the number of outstanding shares of the Registrant's Class A Ordinary Shares, as applicable. Represents the 5,000,000 Class A Ordinary Shares that were reserved for future issuance under the 2026 Plan, which was approved by the Registrant's board of directors (the "Board") on April 24, 2026. Estimated in accordance with Rules 457(c) and 457(h) of the Securities Act solely for the purpose of calculating the registration fee. The offering price per share and the aggregate offering price are based upon $2.305, which is the average of the high and low selling prices per share of the Registrant's Class A Ordinary Shares on April 22, 2026 as reported on the Nasdaq Capital Market.

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|:---|
| |
| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

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