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Income Tax (Tables)
 6 Months Ended
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