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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of current and deferred portion of income tax expenses

​

​	​	​	​	​	​	​
​		For the Year ended December 31,
​	​	2021	​	2022	​	2023
​		RMB		RMB		RMB
Current tax expenses		—		2		13
Over-provision in prior year		(1,057)		—		—
Deferred tax (benefits) expense		(58)		(68)		645
Income tax (benefits) expenses		(1,115)		(66)		658

Schedule of net loss before income tax

​

​	​	​	​	​	​	​
​		For the Year ended December 31,
​	​	2021	​	2022	​	2023
​		RMB		RMB		RMB
Net loss before income tax from PRC operations		(92,498)		(251,302)		(480,479)
Net (loss) gain before income tax from non-PRC operations		(153,444)		(49,529)		5,168
Total net loss before income tax		(245,942)		(300,831)		(475,311)

Schedule of reconciliation between the effective income tax rate and statutory income tax rate

​

​	​	​	​	​	​	​	​
​		For the Year ended December 31,
​		2021		2022		2023
Statutory income tax rate	​	25.00	%	25.00	%	25.00	%
Effect of different tax rate of different jurisdictions	​	(4.39)	%	(3.14)	%	(0.79)	%
Non-deductible expenses	​	(17.98)	%	(6.12)	%	(12.42)	%
Effect of super deduction on R&D expenses	​	34.83	%	41.00	%	37.21	%
Tax-free income	​	—	​	—	​	0.32	%
Effect of change of valuation allowance	​	(37.44)	%	(56.76)	%	(49.46)	%
Over provision for prior years	​	0.43	%	—	​	—	​
Income tax expenses	​	0.45	%	(0.02)	%	(0.14)	%

Schedule of deferred tax assets and deferred tax liabilities

​

​	​	​	​	​
​		As of December 31,
​	​	2022	​	2023
​		RMB		RMB
Deferred tax assets
– Net operating loss carry forwards		373,215		705,249
– Deductible temporary differences		31,348		72,625
– Deferred revenue		6,294		19,620
Less: valuation allowance		(410,857)		(797,494)
Net deferred tax assets		—		—
Deferred tax liabilities		​		​
– Identifiable intangible assets from business combination.		439		—
Total deferred tax liabilities		439		—

Schedule of movement of valuation allowance

​

​	​	​	​	​	​	​
​		For the Year ended December 31,
​	​	2021	​	2022	​	2023
​		RMB		RMB		RMB
Balance at beginning of the year		136,269		241,485		410,857
Addition		105,216		169,372		386,637
Total		241,485		410,857		797,494

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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-Topic 740
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Name Accounting Standards Codification
-Section S99
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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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