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Taxation (Tables)

12 Months Ended

Dec. 31, 2025

Taxation

Schedule of Income Tax Expense

The components of loss before income taxes are as follows (in thousands):

Schedule of Income Tax Expense

		For the years ended December 31,
		2023				2024				2025
		RMB				RMB				RMB
Loss before income tax expense
Loss from PRC operations			(149,818	)			(45,582	)			(9,700	)
Loss from non-PRC operations			(10,135	)			(15,945	)			(8,495	)
Total Loss before income tax expense			(159,953	)			(61,527	)			(18,195	)

		For the years ended December 31,
		2023				2024
		RMB				RMB
Income tax benefit applicable to PRC operations
Deferred income tax benefit			525				525
Subtotal income tax benefit applicable to PRC operations			525				525
Non-PRC withholding tax expense			(162	)			(234	)
Total income tax benefit			363				291

		For the year ended December 31,
		2025
		RMB
Current income tax expense
PRC			-
Non-PRC			(119	)
Total current income tax expense			(119	)
Deferred income tax benefit
PRC			525
Non-PRC			-
Total deferred income tax benefit			525
Total income tax benefit			406

Schedule of Rate of Loss Before Income Taxes and Actual Provision

The reconciliation of taxes at the PRC statutory rate to our provision for (benefit from) income taxes for the years ended December 31, 2024 and 2023 in accordance with the guidance prior to the adoption of ASU 2023-09 was as follows:

Schedule of Rate of Loss Before Income Taxes and Actual Provision

		For the years ended December 31,
		2023				2024
		RMB				RMB
Loss before income tax			(159,953	)			(61,527	)
Tax benefit at EIT tax rate of 25%*			(39,989	)			(15,382	)
Effect of different tax rates applicable to different subsidiaries of the Group			18,589				6,579
Effect of changes in tax rates			8,158				-
Expired operating loss			14,966				31,294
Permanent differences			13,722				1,604
Changes in deferred tax assets valuation allowance			(15,809	)			(24,386	)
Income tax benefit			(363	)			(291	)

* The PRC statutory income tax rate is used for the reconciliation as the majority of the Group’s operations are based in the PRC for the years ended December 31, 2023, 2024 and 2025.

Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 2, Significant Accounting Policies, the reconciliation of taxes at the PRC statutory rate to our provision for (benefit from) income taxes for the year ended December 31, 2025 was as follows:

		For the year ended December 31,
		2025
		RMB				％
Loss before income tax			(18,195	)			100.0	%
PRC statutory income tax rate			25	%			25	%
Computed income tax benefit with PRC statutory income tax rate			(4,548	)			25	%
Domestic tax effects
Preferential tax rate			(1,123	)			6.2	%
Additional deduction of qualified R&D expenditures			(4,956	)			27.2	%
Non-deductible accrued share-based compensation			3,759				-20.7	%
Non-deductible interest expenses			672				-3.7	%
Non-deductible entertainment expense			458				-2.5	%
Changes in valuation allowance			1,707				-9.4	%
Expired operating loss			1,134				-6.2	%
Other			240				-1.3	%
Foreign tax effects
Hong Kong
-Statutory tax rate difference between Hong Kong and PRC			(257	)			1.4	%
Cayman
-Statutory tax rate difference between Cayman and PRC			2,508				-13.8	%
Effective tax rate			(406	)			2.2	%

Schedule of Income Taxes Paid

Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 2, Significant Accounting Policies, cash paid for income taxes (excluding withholding tax), during the year ended December 31, 2025 was as follows:

Schedule of Income Taxes Paid

		For the year ended December 31,
		2025
		RMB
PRC			-
Non-PRC			-
Total			-

Schedule of Deferred Tax Assets and Liabilities

The following table presents the tax impact of significant temporary differences that give rise to the deferred tax assets and liabilities as of December 31, 2024 and 2025:

Schedule of Deferred Tax Assets and Liabilities

		As of
		December 31, 2024				December 31, 2025
		RMB				RMB
Deferred tax assets：
Net accumulated losses carry forwards			98,161				103,182
Accrued payroll and other expenses			10,966				13,017
Advertising expenses in excess of deduction limit			6,386				812
Fair value changes of amounts due to related party			4,350				5,019
Accrued expenses			427				427
Deferred revenue			358				358
Others			2,390				1,930
Deferred tax assets			123,038				124,745
Less: valuation allowance			(123,038	)			(124,745	)
Deferred tax assets, net			-				-
Deferred tax liabilities：
Identifiable intangible assets arising from acquisition of Cheche Insurance (Note 8)			(1,488	)			(963	)
Deferred tax liabilities			(1,488	)			(963	)

Schedule of Valuation Allowance

Schedule of Valuation Allowance

		December 31, 2023				December 31, 2024				December 31, 2025
		RMB				RMB				RMB
Balance at the beginning of the year			(163,233	)			(147,424	)			(123,038	)
(Additions)/Reversals			15,809				24,386				(1,707	)
Balance at end of the year			(147,424	)			(123,038	)			(124,745	)

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