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Income taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income taxes

Schedule of components of income / (loss) before income taxes

​

​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2020		2021		2022
​	​	RMB	​	RMB	​	RMB
The Cayman Islands		55,644	​	(4,811)		(57,261)
British Virgin Islands	​	—	​	—	​	(2)
Hong Kong S.A.R		93	​	(53,347)		(27,262)
Sweden		—	​	(310)		7,015
United Kingdom		—	​	(11,164)		(348,872)
The PRC, excluding Hong Kong S.A.R.		(495,513)	​	(1,112,353)		(1,093,256)
Total		(439,776)	​	(1,181,985)		(1,519,638)

Schedule of income tax expense recognized in the consolidated statements of comprehensive loss

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​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2020		2021		2022
​	​	RMB	​	RMB	​	RMB
Current income tax expense		228	​	3,447		21,571

Schedule of reconciliation of the differences between PRC statutory income tax rate and the Group's effective income tax rates

​

​	​	​	​	​	​	​	​
​	​	Year ended December 31,					​
​		2020	​	2021		2022
Computed expected income tax benefit		(25)	%	(25)	%	(25)	%
Effect of preferential tax rate		11	%	10	%	(18)	%
Effect of different tax jurisdiction		(3)	%	(1)	%	2	%
Non-deductible expenses		4	%	5	%	40	%
Research and development expenses additional deduction		(8)	%	(6)	%	(5)	%
Change in valuation allowance		21	%	17	%	7	%
Actual income tax expense		—	​	—		1	%

Schedule of principal components of the deferred tax assets and liabilities

​

​	​	​	​	​
​	​	As of December 31,
​		2021		2022
​	​	RMB	​	RMB
Deferred tax assets:
Inventories		6,431		7,654
Allowance for doubtful accounts	​	487	​	2,049
Intangible assets	​	—	​	268,381
Accrued product warranties		8,483		23,037
Accrued salaries and benefits		8,704		10,961
Accrued expenses and other liabilities		48,520		11,677
Unrealized investment loss of equity method investments		3,395		12,888
Donation		450		503
Operating lease liabilities	​	—	​	18,734
Net operating loss carryforwards		473,845		180,378
Total deferred tax assets		550,315		536,262
Less: valuation allowance		(550,315)		(518,017)
Deferred tax assets, net of valuation allowance	​	—	​	18,245
Deferred tax liabilities:	​	​	​	​
Operating lease right-of-use assets	​	—	​	(18,245)
Total deferred tax liabilities	​	—	​	(18,245)
Net deferred tax assets		—		—

Schedule of movement of the valuation allowance for the deferred tax assets

​

​	​	​	​	​	​	​
​	​	As of December 31,
​		2020		2021		2022
​	​	RMB	​	RMB	​	RMB
Balance as of January 1,		268,702	​	362,371		550,315
Increase during the year		93,669	​	187,944		102,295
Reversal of net operating loss carryforwards due to the Restructuring	​	—	​	—	​	(134,593)
Balance as of December 31		362,371	​	550,315		518,017

Schedule of net operating loss carryforwards by the PRC companies will expire during the period from year 2022 to year 2031, if unused by the following year-end

​

​	​	​
Year ending December 31,		Amount
​	​	RMB
2026		8,118
2027		648,012
Total		656,130

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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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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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Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

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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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