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Income Tax Expenses (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Summary of Components of Current and Deferred Income Taxes | The current and deferred components of income taxes appearing in the consolidated statements of operations are as follows:
|  | Year ended December 31,
|  | 2021 |  | 2022 |  | 2023
|  | RMB |  | RMB |  | RMB
Income (loss) before income tax expense |  | (1,547,959) |  | (818,628) |  | (753,437)
Current tax expense |  | 4,507 |  | 11,065 |  | 5,445
Deferred tax expense (benefits) |  | (5,428) |  | (8,360) |  | (8,655)
Total income tax expense (benefits) |  | (921) |  | 2,705 |  | (3,210)
Schedule of Effective Income Tax Rate Reconciliation | The income tax expense for each of the years ended December 31, 2021, 2022 and 2023 differs from the amount computed by applying the PRC statutory income tax rate of 25% to income before income tax expense due to the following:
|  | Year ended December 31,
|  | 2021 |  | 2022 |  | 2023
PRC statutory income tax rate |  | 25% |  | 25% |  | 25%
Permanent differences |  | -9% |  | -12% |  | -15%
Tax effect of different tax rate of different jurisdictions |  | 0% |  | 0% |  | 0%
Tax effect of Super Deduction and others |  | 1% |  | 1% |  | 0%
Changes in valuation allowance |  | -17% |  | -14% |  | -10%
Effective tax rates |  | 0% |  | 0% |  | 0%
Schedule of Deferred Tax Assets and Liabilities | The significant components of the Group's deferred tax assets were as follows:
|  | As of December 31,
|  | 2022 |  | 2023
|  | RMB |  | RMB
Net operating loss carry forwards |  | 578,992 |  | 664,985
Inventory valuation allowance |  | 26,187 |  | 16,752
Accrued expenses and others |  | 29,150 |  | 26,389
Total deferred tax assets |  | 634,329 |  | 708,126
Less: valuation allowance |  | (632,378) |  | (706,751)
Deferred tax assets, net |  | 1,951 |  | 1,375
The Group's deferred tax liability was as follows:
|  | As of December 31,
|  | 2022 |  | 2023
|  | RMB |  | RMB
Related to acquired intangible assets |  | 113,441 |  | 111,591
Movement of Valuation Allowance | Movement of valuation allowance
|  | Year ended December 31,
|  | 2022 |  | 2023
|  | RMB |  | RMB
Balance at beginning of the year |  | 514,500 |  | 632,378
Additions |  | 117,878 |  | 74,373
Balance at end of the year |  | 632,378 |  | 706,751

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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