XML 53 R28.htm IDEA: XBRL DOCUMENT v3.23.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2022
Accounting Policies [Abstract]  
Schedule of separate component of shareholders’ equity on the consolidated financial statement
HKD against RMB  December 31,
2020
  December 31,
2021
  December 31,
2022
Year-end spot rate  HKD1=RMB0.8504  HKD1=RMB0.8168  HKD1=RMB0.8899
Average rate  HKD1=RMB0.8928  HKD1=RMB0.8327  HKD1=RMB0.8578

 

Schedule of estimated residual value of the assets
Category.  Estimated
useful
lives
Motor vehicles  4 - 5 years
Electronic equipment  1 - 5 years
Machinery  5 years
Other equipment  5 years

 

Schedule of Intangible asset, net
Category  Estimated
useful
lives
Software  5 - 10 years

 

Schedule of presents revenue classified by timing of revenue recognition
Revenue  FY 2020       FY 2021       FY 2022     
Categories  (RMB)   %   (RMB)   %   (RMB)   (US$)   % 
Type A: Freight forwarding services   243,607,373    83.91%   488,036,905    89.46%   577,567,025    82,928,959    88.6%
- Integrated cross-border logistics   210,794,731    72.61%   390,229,299    71.53%   444,335,722    63,799,174    68.2%
- Fragmented logistics   32,812,642    11.30%   97,807,606    17.93%   133,231,303    19,129,785    20.4%
Type B: Supply chain management   43,966,498    15.14%   53,531,895    9.81%   69,022,899    9,910,533    10.6%
- International trading in relation to supply chain management   41,985,512    14.46%   52,974,861    9.71%   68,878,594    9,889,813    10.6%
- Agent services   1,980,986    0.68%   557,034    0.10%   144,305    20,720    0.0%
Type C: Other services   2,759,062    0.95%   4,024,697    0.73%   5,401,669    775,589    0.8%
- Customs brokerage   2,566,570    0.88%   2,750,027    0.50%   4,098,297    588,447    0.6%
- Software development   192,492    0.07%   1,274,670    0.23%   1,303,372    187,142    0.2%
Total   290,332,933    100.00%   545,593,497    100.00%   651,991,593    93,615,081    100.0%

 

Schedule of revenue recognition
  

Year ended
December 31,
2020

  

Year ended
December 31,
2021

  

Year ended
December 31,
2022
 

 
   RMB   RMB   RMB   US$ 
Point in time   43,966,498    53,531,895    71,448,443    10,258,801 
Over time   246,366,435    492,061,602    580,543,150    83,356,280 
Total revenue   290,332,933    545,593,497    651,991,593    93,615,081 

 

Schedule of contract liabilities at the beginning of the reporting period
   2020   2021   2022 
   RMB   RMB   RMB   US$ 
Revenue recognized that was included in contract liabilities at the beginning of the reporting period:   75,020    1,908,488    7,851,588    1,231,486 

 

Schedule of balance of non-controlling interest [Table text block]
Entity  As of December 31,
2021
  

As of
December 31,

2022

 
   RMB   RMB   US$ 
TYPHK   (62,187)   (72,220)   (10,370)
JYD SHWL   (55,057)   (890,560)   (127,869)
JYD YCKJ   
-
    (1,465,290)   (210,391)
Total   (117,244)   (2,428,070)   (348,630)