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Income tax (Tables)

12 Months Ended

Dec. 31, 2023

Income tax

Schedule of composition of income tax expenses

​

​	​	​	​	​	​	​
​		Year ended
​	​	December 31,
​	​	2021		2022		2023
​	​	RMB	​	RMB	​	RMB
Current income tax expense		200		(471)		195
Deferred tax expense		—		—		—
Total		200		(471)		195

Schedule of composition of loss before tax

​

​	​	​	​	​	​	​
​		Year ended
​	​	December 31,
​	​	2021		2022		2023
​	​	RMB	​	RMB	​	RMB
Loss from Mainland China operations		(1,095,499)		(717,979)		(330,426)
Income/(loss) from overseas operations		1,587		(13,613)		25,721
Total loss before income tax		(1,093,912)		(731,592)		(304,705)

Schedule of reconciliations of the income tax expenses

​

​	​	​	​	​	​	​
​		Year ended
​	​	December 31,
​	​	2021		2022		2023
​	​	RMB	​	RMB	​	RMB
Loss before income tax		(1,093,912)		(731,592)		(304,705)
Income tax benefit at PRC statutory tax rate		(273,478)		(182,898)		(76,176)
Effect of different tax rate of different jurisdictions		(135)		1,428		(1,930)
Effect of preferential tax rates		4,460		3,983		3,427
Effect of Super Deduction for research and development expenses		(2,622)		(2,010)		(2,285)
Non-deductible expenses and non-taxable income		54,862		29,314		28,385
Change in valuation allowance		217,113		149,712		48,774
Total income tax expense/ (benefits)		200		(471)		195

Schedule of deferred tax

​

​	​	​	​	​	​	​
​		As of
​	​	December 31,
​	​	2021		2022		2023
​	​	RMB	​	RMB	​	RMB
Deferred tax assets:	​	​	​	​	​	​
Net operating losses carried forward		308,981		442,384		551,813
Accruals and others		67,952		84,261		23,606
Less: valuation allowance		(376,933)		(526,645)		(575,419)
Net deferred tax assets		—		—		—

Schedule of movement of valuation allowance

​

​	​	​	​	​	​	​
​		Year ended
​	​	December 31,
​	​	2021		2022		2023
​	​	RMB	​	RMB	​	RMB
Balance at the beginning of the year		159,820		376,933		526,645
Additions		217,113		149,712		49,008
Loss utilized		—		—		(234)
Balance at the end of the year		376,933		526,645		575,419

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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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-Topic 740
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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 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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