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Other Income and Expenses (Tables)

12 Months Ended

Dec. 31, 2021

Profit or loss [abstract]

Summary of Other Income, Net

9.1.1 Other income, net

		2021				2020				2019
		RMB’000				RMB’000				RMB’000
Government grants*			3,963				1,218				1,054
Covid-19-related rent concessions from a lessor (Note 24)			—				778				—
Foreign exchange differences, net			(1,032	)			361				1,173
Additional deduction of VAT			502				1,864				684
Bad debt recovery			5,201				—				200
Others			66				164				719
Total other income, net			8,700				4,385				3,830

Summary of Finance Costs

9.2 Finance costs

		2021				2020				2019
		RMB’000				RMB’000				RMB’000
Interest on loans and borrowings			6,602				7,544				2,629
Interest on lease liabilities			1,082				2,561				613
Total finance costs			7,684				10,105				3,242

Summary of Finance Income

9.3 Finance income

		2021				2020				2019
		RMB’000				RMB’000				RMB’000
Bank interest income			34				45				155
Interest income on loans receivable			—				1,527				—
Interest income on net investments in subleases			45				49				103
Total finance income			79				1,621				258

Summary of Depreciation, Amortisation and Costs of Inventories

9.4 Depreciation, amortisation and costs of inventories

		2021				2020				2019
		RMB’000				RMB’000				RMB’000
Included in cost of sales:
Depreciation of property, plant and equipment			9,709				1,448				233
Depreciation of right-of-use assets			696				1,955				66
Amortisation of intangible assets			8,271				5,326				3,720
Costs of inventories recognised as an expense			18,782				11,489				12,465
Included in selling expenses:
Depreciation of right-of-use assets			821				516				489
Included in administrative expenses:
Depreciation of property, plant and equipment			1,000				809				1,018
Depreciation of right-of-use assets			2,622				2,009				1,063
Amortisation of intangible assets			151				40				42

Summary of Wages and Salaries and Pension Scheme Contributions

9.6 Wages and salaries and pension scheme contributions

		2021				2020				2019
		RMB’000				RMB’000				RMB’000
Wages and salaries			41,473				29,798				19,245
Equity-settled share-based payment expenses			53,933				19,416				—
Pension scheme contributions			3,485				129				3,053

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