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Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Significant Accounting Policies

Schedule of property, equipment and leasehold improvement

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​	​	​
Electronic equipment		3 years
Furniture and office equipment		5 years
Vehicles		4 years
Leasehold improvement		shorter of expected lives of leasehold improvement and lease term

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Schedule of amortization of finite-lived intangible assets

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​	​	​
Copyright		1-3 years
Software		1-5 years
Trademark and others		3-5 years

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Summary of the revenue by type of service provided by the Group

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​	​	​	​	​	​	​
​	​	For the year ended December 31,
​		2020		2021		2022
​	​	RMB	​	RMB	​	RMB
Audio entertainment		1,481,120		2,101,475		2,174,314
Podcast, advertising and others		21,788		18,039		10,952
Total		1,502,908		2,119,514		2,185,266

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Advertising and promotional service providers

Significant Accounting Policies

Schedule of advertising and promotional service providers

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​	​	​	​	​	​	​	​
​		For the year ended December 31,
​		2020		2021		2022
Total number of advertising and promotional service providers	​	203		198		182	​
Number of service providers that each accounted for 10% or more of the Group’s advertising and promotional expenses	​	3		2		2	​
Total percentage of the Group’s advertising and promotional expenses that were paid to these service providers who each accounted for 10% or more of the Group’s advertising and promotional service expenses	​	38.1	%	44.9	%	35.7	%

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Major customers for advertising business

Significant Accounting Policies

Schedule of advertising and promotional service providers

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​	​	​	​	​	​
​		December 31,		December 31,
​	​	2021	​	2022
Customer A		87.3	%	71.6	%
Customer B		—	​	27.8	%

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