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INCOME TAX EXPENSE/(CREDIT) - Reconciliation between income tax expense (credit) and (loss) profit before taxation at applicable tax rates (Details) - CNY (¥) ¥ in Thousands | 12 Months Ended
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Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
INCOME TAX |  |  |
Loss before taxation | ¥ 89,841 | ¥ 193,062 | ¥ 9,445
Tax calculated at a tax rate of 25% | (22,460) | (48,266) | (2,361)
Tax effect on non-deductible expenses | 0 |  |
Tax effect on different tax rates of group entities operating in other jurisdictions | 5,163 | 1,607 | 842
Inventory provision (reversal) that are not tax deductible (taxable) | (24,809) | (575) | (14,192)
Bad debt allowance that are not tax deductible | 30,417 | 37,567 | 17,165
Depreciation and amortization adjustments that are not tax deductible | (11,337) | (14,757) | (18,050)
Other | 0 |  | 29
Lease charge under IFRS 16 | (193) | 282 |
Net operating losses not recognized to deferred tax assets | 23,436 | 24,175 | 16,623
Tax per financial statements | ¥ 217 | ¥ 33 | ¥ 56

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