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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of components of income / (loss) before income taxes | The components of income / (loss) before income taxes are as follows:
| Year ended December 31,
| 2021 |  | 2022 |  | 2023
| RMB |  | RMB |  | RMB
The Cayman Islands | (4,811) |  |  | (57,261) |  |  | (53,587) |
British Virgin Islands | — |  |  | (2) |  |  | 18,832 |
Hong Kong S.A.R | (53,347) |  |  | (27,262) |  |  | (17,343) |
Sweden | (310) |  |  | 7,015 |  |  | 13,969 |
United Kingdom | (11,164) |  |  | (348,872) |  |  | (246,423) |
Americas | — |  |  | — |  |  | (26,109) |
Germany | — |  |  | — |  |  | (13,291) |
The PRC, excluding Hong Kong S.A.R. | (1,100,265) |  |  | (1,151,699) |  |  | (694,871) |
Total | (1,169,897) |  |  | (1,578,081) |  |  | (1,018,823) |
Schedule of income tax expense recognized in the consolidated statements of comprehensive loss | Income tax (expense) benefit recognized in the consolidated statements of comprehensive loss consisted of the following:
| Year ended December 31,
| 2021 |  | 2022 |  | 2023
| RMB |  | RMB |  | RMB
Current income tax (expense) benefit | (6,861) |  |  | (29,065) |  |  | 3,529 |
Deferred income tax expense | — |  |  | — |  |  | 114 |
Total income tax (expense) benefit | (6,861) |  |  | (29,065) |  |  | 3,643 |
Schedule of reconciliation of the differences between PRC statutory income tax rate and the Group's effective income tax rates |
| Year ended December 31,
| 2021 |  | 2022 |  | 2023
Computed expected income tax benefit | (25) | % |  | (25) | % |  | (25) | %
Effect of preferential tax rate | 10 | % |  | (17) | % |  | 4 | %
Effect of different tax jurisdiction | (1) | % |  | 2 | % |  | 2 | %
Change in tax rate | — | % |  | — | % |  | 18 | %
Prior year return-to-provision true up | — | % |  | — | % |  | (2) | %
Non-deductible expenses | 5 | % |  | 40 | % |  | 4 | %
Research and development expenses additional deduction | (6) | % |  | (5) | % |  | (6) | %
Change in valuation allowance | 17 | % |  | 7 | % |  | 5 | %
Actual income tax expense | — | % |  | 2 | % |  | — | %
Schedule of principal components of the deferred tax assets and liabilities | The principal components of the deferred tax assets and liabilities are as follows:
| As of December 31,
| 2022 |  | 2023
| RMB |  | RMB
Deferred tax assets: |  |  |
Inventories | 7,654 |  |  | 3,006 |
Allowance for doubtful accounts | 2,049 |  |  | 2,089 |
Intangible assets | 268,381 |  |  | 218,328 |
Property and equipment | — |  |  | 1,093 |
Contract cost assets | — |  |  | 6,966 |
Accrued product warranties | 23,037 |  |  | 19,883 |
Accrued salaries and benefits | 10,961 |  |  | 2,360 |
Accrued expenses and other liabilities | 14,494 |  |  | 20,340 |
Unrealized investment loss of equity method investments | 7,326 |  |  | — |
Donation | 503 |  |  | 302 |
Government grants | — |  |  | 12,198 |
Operating lease liabilities | 22,781 |  |  | 26,634 |
Net operating loss carryforwards | 201,812 |  |  | 303,198 |
Total deferred tax assets | 558,998 |  |  | 616,397 |
Less: valuation allowance | (537,172) |  |  | (582,644) |
Deferred tax assets, net of valuation allowance | 21,826 |  |  | 33,753 |
Deferred tax liabilities: |  |  |
Operating lease right-of-use assets | (21,826) |  |  | (23,904) |
Property and equipment | — |  |  | (1,580) |
Unrealized investment gain of equity method investments | — |  |  | (8,151) |
Total deferred tax liabilities | (21,826) |  |  | (33,635) |
Net deferred tax assets | — |  |  | 118 |
Schedule of movement of the valuation allowance for the deferred tax assets | The following table presents the movement of the valuation allowance for the deferred tax assets:
| As of December 31,
| 2021 |  | 2022 |  | 2023
| RMB |  | RMB |  | RMB
Balance as of January 1, | 362,371 |  |  | 550,520 |  |  | 537,172 |
Increase during the year | 188,149 |  |  | 121,245 |  |  | 45,472 |
Reversal of net operating loss carryforwards due to the Restructuring | — |  |  | (134,593) |  |  | — |
Balance as of December 31 | 550,520 |  |  | 537,172 |  |  | 582,644 |
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 | As of December 31, 2023, the net operating loss carryforwards by the PRC companies will expire during the period from year 2026 to year 2033, if unused by the following year-end:
Year ending December 31, |  | Amount
|  | RMB
2026 |  | 7,450 |
2027 |  | 145,626 |
2028 |  | 112,976 |
2031 |  | 668 |
2032 |  | 571,961 |
2033 |  | 601,622 |
Total |  | 1,440,303 |

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