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Income tax (Tables) | 12 Months Ended
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Dec. 31, 2016
Income tax [Abstract] |
Schedule of current and deferred portion of income tax expenses | The current and deferred portion of income tax expenses included in the consolidated statements of operations, which were substantially attributable to the Group’s PRC subsidiaries are as follows:
|  | For Year Ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | RMB |  | RMB |  | RMB |
Current tax expenses |  |  | 1,912 |  |  | 7,793 |  |  | 15,348 |
Deferred tax |  |  | - |  |  | (13,815) |  |  | 1,483 |
Income tax (benefits) expenses |  |  | 1,912 |  |  | (6,022) |  |  | 16,831 |
Schedule of reconciliations of the differences between the PRC statutory income tax rate and the Group's effective income tax rate | Reconciliation of the differences between the PRC statutory income tax rate and the Group’s effective income tax rate for the years ended December 31, 2014, 2015 and 2016 is as follows:
|  | For Year Ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | RMB |  | RMB |  | RMB |
Statutory income tax rate |  |  | 25.00 | % |  | 25.00 | % |  | 25.00 | %
Share-based compensation |  |  | (36.68) | % |  | 23.47 | % |  | 8.36 | %
Effect on tax rates in different tax jurisdiction |  |  | (0.52) | % |  | (15.88) | % |  | (1.01) | %
Tax incentives relating to research and development expenditure |  |  | 5.62 | % |  | (17.00) | % |  | (8.87) | %
Other non-deductible expenses |  |  | (1.59) | % |  | 0.60 | % |  | 0.78 | %
Changes in valuation allowance |  |  | 4.87 | % |  | (38.63) | % |  | (7.80) | %
Effective income tax rate |  |  | (3.30) | % |  | (22.44) | % |  | 16.46 | %
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, |
|  | 2015 |  | 2016 |
|  | RMB |  | RMB |
Deferred tax assets: |  |  |  |  |  |  |
Logistics expenses accruals |  |  | 9,387 |  |  | 1,989 |
Inventory write-down |  |  | 3,702 |  |  | 5,404 |
Promotion expenses accruals |  |  | 1,682 |  |  | 1,270 |
Outsourced labor cost |  |  | 1,086 |  |  | 2,620 |
Promotion expenses paid but tax invoices not received |  |  | 1,184 |  |  | 186 |
Salary and welfare payable |  |  | 3,182 |  |  | 748 |
Professional fee accruals |  |  | 1,147 |  |  | 1,307 |
Marketing expenses accruals |  |  | 261 |  |  | 424 |
Allowance for doubtful accounts |  |  | 167 |  |  | 295 |
Other accruals |  |  | 583 |  |  | 1,034 |
Net operating loss carry forward |  |  | 7,802 |  |  | 5,452 |
Less: valuation allowance |  |  | (16,368) |  |  | (8,397) |
Deferred tax assets, net |  |  | 13,815 |  |  | 12,332 |
Summary of movement of the valuation allowance | Movement of the valuation allowance is as follows:
|  | For Year Ended December 31, |
|  | 2015 |  | 2016 |
|  | RMB |  | RMB |
Balance as of January 1 |  |  | 26,735 |  |  | 16,368 |
Reversals |  |  | (10,367) |  |  | (7,971) |
Balance as of December 31 |  |  | 16,368 |  |  | 8,397 |

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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Valuation Allowance -URI http://asc.fasb.org/extlink&oid=6528051 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 + Details
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