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INCOME TAX EXPENSE / (CREDIT) (Tables) | 12 Months Ended
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Dec. 31, 2022
SCHEDULE OF INFORMATION ABOUT INCOME TAX EXPENSES/(CREDIT) | SCHEDULE OF INFORMATION ABOUT INCOME TAX EXPENSES/(CREDIT)
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | For the years ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Continuing operations |  |  |  |  |  |  |  |  |  |  |  |
Current Tax: |  |  |  |  |  |  |  |  |  |  |  |
PRC Income Tax |  |  | 209 |  |  |  | 217 |  |  |  | 33 |
Reversal of income tax refundable |  |  | — |  |  |  | — |  |  |  | - |
Current tax expense (income) and adjustments for current tax of prior periods |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax expense |  |  | — |  |  |  | — |  |  |  | — |
Tax per financial statements |  |  | 209 |  |  |  | 217 |  |  |  | 33 |
SCHEDULE OF RECONCILIATION BETWEEN INCOME TAX EXPENSES (CREDIT) AND (LOSS) PROFIT BEFORE TAXATION AT APPLICABLE TAX RATES | Reconciliation between income tax expense (credit) and (loss) profit before taxation at applicable tax rates is as follows: SCHEDULE OF RECONCILIATION BETWEEN INCOME TAX EXPENSES (CREDIT) AND (LOSS) PROFIT BEFORE TAXATION AT APPLICABLE TAX RATES
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | For the years ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
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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