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SCHEDULE OF RECONCILIATION BETWEEN INCOME TAX EXPENSES (CREDIT) AND (LOSS) PROFIT BEFORE TAXATION AT APPLICABLE TAX RATES (Details) - CNY (¥) ¥ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Loss before taxation | ¥ (53,435) | ¥ (89,841) | ¥ (193,062)
Tax calculated at a tax rate of 25% | (13,359) | (22,460) | (48,266)
Tax effect on non-deductible expenses |  |  |
Tax effect on different tax rates of group entities operating in other jurisdictions | 4,705 | 5,163 | 1,607
Inventory provision (reversal) that are not tax deductible (taxable) | (1,011) | (24,809) | (575)
Bad debts expense (reversal) that are not tax deductible | (19,613) | 30,417 | 37,567
Depreciation and amortization adjustments that are not tax deductible | (7,584) | (11,337) | (14,757)
Other |  |  |
Lease charge under IFRS 16 | (42) | (193) | 282
Net operating losses not recognized to deferred tax assets | 37,113 | 23,436 | 24,175
Tax per financial statements | ¥ 209 | ¥ 217 | ¥ 33

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