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Income Tax (Tables) | 6 Months Ended
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Jun. 30, 2025
Income Tax [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of income tax expense for the six months ended June 30, 2024 and 2025 are as follows::
|  | For the six months ended June 30, |
|  | 2024 |  |  | 2025 |
|  | RMB |  |  | RMB |
|  | (Unaudited) |
Current income tax expenses |  |  | 112 |  |  |  | 11 |
Deferred income tax expenses |  |  | 2,500 |  |  |  | 1,291 |
Total |  |  | 2,612 |  |  |  | 1,302 |
Schedule of Reconciliation of the Actual Income Tax Expense | A reconciliation of the actual income tax expense to the amount computed by applying the PRC statutory income tax rate of 25% to (income) loss before tax is as follows:
|  | For the six months ended June 30, |
|  | 2024 |  |  | 2025 |
|  | RMB |  |  | RMB |
|  | (Unaudited) |
(Income)/loss before income tax |  |  | (4,795 | ) |  |  | 42,353 |
Expected taxation at PRC statutory tax rate |  |  | 1,199 |  |  |  | (10,588 | )
Parent-subsidiary tax rate differential |  |  | - |  |  |  | 9,285 |
Effect of tax rate differences |  |  | (1,496 | ) |  |  | (61 | )
Additional deduction for R&D expenses |  |  | (530 | ) |  |  | (383 | )
Impact of tax rate change on deferred taxes |  |  | 1,049 |  |  |  | 2,602 |
Non-deductible expenses |  |  | 8 |  |  |  | 18 |
Prior year income tax differences |  |  | - |  |  |  | 2 |
Change in valuation allowance |  |  | 2,382 |  |  |  | 427 |
Income tax expenses |  |  | 2,612 |  |  |  | 1,302 |
Schedule of Deferred Tax Assets and Liabilities | The components of deferred tax assets and liabilities as of December 31, 2024 and June 30, 2025 are as follows:
|  | As of December 31, |  |  | As of June 30, |
|  | 2024 |  |  | 2025 |
|  | RMB |  |  | RMB |
|  |  |  |  | (Unaudited) |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforward |  |  | 31,334 |  |  |  | 31,234 |
Advertisement expense |  |  | 37 |  |  |  | 37 |
Impairment/disposal of property and equipment |  |  | 6,954 |  |  |  | 7,071 |
Deferred revenue |  |  | 7,385 |  |  |  | 7,385 |
GAAP difference-others |  |  | (172 | ) |  |  | (57 | )
Allowance for credit losses |  |  | 517 |  |  |  | 797 |
Net deferred tax liabilities offset |  |  | (3,517 | ) |  |  | (3,501 | )
Less: Valuation allowance |  |  | (42,538 | ) |  |  | (42,966 | )
Total deferred tax assets, net |  |  | - |  |  |  | - |
|  | As of December 31, |  |  | As of June 30, |
|  | 2024 |  |  | 2025 |
|  | RMB |  |  | RMB |
|  |  |  |  | (Unaudited) |
Unbilled revenue |  |  | (4,143 | ) |  |  | (5,418 | )
Total deferred tax liabilities |  |  | (4,143 | ) |  |  | (5,418 | )
Deferred tax assets offset |  |  | 3,517 |  |  |  | 3,501 |
Net deferred tax liabilities |  |  | (626 | ) |  |  | (1,917 | )
Schedule of the Group Recognized Valuation Allowances | Changes in valuation allowance are as follows:
|  | As of December 31, |  |  | As of June 30, |
|  | 2024 |  |  | 2025 |
|  | RMB |  |  | RMB |
|  |  |  |  | (Unaudited) |
Beginning balance |  |  | 41,378 |  |  |  | 42,538 |
Additions |  |  | 3,916 |  |  |  | 1,677 |
Decreases |  |  | (2,756 | ) |  |  | (1,249 | )
Ending balance |  |  | 42,538 |  |  |  | 42,966 |
Schedule of Net Operating Loss (“NOL”) Carryforwards | As of June 30, 2025, net operating loss (“NOL”) carryforwards from PRC will expire, if unused, in the following amounts:
|  | NOL Carryforward |
Expiry Year |  | (RMB in thousands) |
2026 |  |  | 3,884 |
2027 |  |  | 16,745 |
2028 |  |  | 12,369 |
2029 |  |  | 19,715 |
2030 |  |  | 55,954 |
2031 |  |  | 9,223 |
2032 |  |  | 18,311 |
2033 |  |  | 12,022 |
2034 |  |  | 14,086 |
2035 |  |  | 3,154 |
Total |  |  | 165,463 |

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