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Income taxes (Tables)

12 Months Ended

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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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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