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REVENUE AND OTHER INCOME | 12 Months Ended
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Dec. 31, 2022
Revenue And Other Income |
REVENUE AND OTHER INCOME | 5. REVENUE AND OTHER INCOME Revenue comprises the fair value of the consideration received or receivable for the sale of goods. An analysis of the Company’s revenue and other income is as follows: SCHEDULE OF ANALYSIS ABOUT COMPANY'S REVENUE AND OTHER INCOME
|  | For the years ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Revenue |  |  |  |  |  |  |  |  |  |  |  |
Continuing operations |  |  |  |  |  |  |  |  |  |  |  |
Business management and consulting |  |  | 12,662 |  |  |  | 13,026 |  |  |  | — |
Livestreaming ecommerce |  |  | 273,685 |  |  |  | 58,501 |  |  |  | — |
Discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Sale of goods (Note 29) |  |  | 37,696 |  |  |  | 144,743 |  |  |  | 182,989 |
Total revenue |  |  | 324,043 |  |  |  | 216,270 |  |  |  | 182,989 |
Total revenues |  |  | 324,043 |  |  |  | 216,270 |  |  |  | 182,989 |
Other income |  |  |  |  |  |  |  |  |  |  |  |
Continuing operations |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 10 |  |  |  | 10 |  |  |  | 23 |
Foreign exchange gain |  |  | 73 |  |  |  | — |  |  |  | — |
Consulting income |  |  | — |  |  |  | — |  |  |  | 7,249 |
Other income |  |  | 2,883 |  |  |  | 22 |  |  |  | 128 |
Discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Other income (Note 29) |  |  | 14,244 |  |  |  | 9,388 |  |  |  | 14,531 |
Total other income |  |  | 17,210 |  |  |  | 9,420 |  |  |  | 21,931 |
b) Segment reporting The Company identifies operating segments and prepares segment information based on the regular internal financial information reported to the Chief Executive Officer and executive directors, who are the Company’s chief operating decision makers for their decisions about the allocation of resources to the Company’s business components and for their review of the performance of those components. All of the Company’s operations are considered by the chief operating decision makers to be aggregated into two reportable operating segments: 1) the manufacture and sale of standard to high-end ceramic tiles, 2) the business management consulting, information system technology consulting services including the sales of software use rights for digital data deposit platforms and asset management systems, and online social media platform development and consulting. Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the Company’s chief operating decision makers in deciding how to allocate resources and in assessing performance. The business of the Company is engaged entirely in the PRC. The Chief Executive Officer and executive directors regularly review the Company’s business as one geographical segment. The following table shows the Company’s operations by business segment for the years ended December 31, 2022, 2021 and 2020. SCHEDULE OF OPERATIONS BY BUSINESS SEGMENT
|  | For the year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Revenues |  |  |  |  |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Sales of tile products |  |  | 37,696 |  |  |  | 144,743 |  |  |  | 182,989 |
Continuing operations |  |  |  |  |  |  |  |  |  |  |  |
Consulting income / software |  |  | 12,662 |  |  |  | 13,026 |  |  |  | - |
Livestreaming ecommerce |  |  | 273,685 |  |  |  | 58,501 |  |  |  | - |
Total revenues |  |  | 324,043 |  |  |  | 216,270 |  |  |  | 182,989 |
Cost of revenues |  |  |  |  |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Sales of tile products |  |  | 41,245 |  |  |  | 83,436 |  |  |  | 208,991 |
Continuing operations |  |  |  |  |  |  |  |  |  |  |  |
Consulting income / software |  |  | 12,819 |  |  |  | 10,002 |  |  |  | - |
Livestreaming ecommerce |  |  | 245,612 |  |  |  | 55,491 |  |  |  | - |
Total cost of revenues |  |  | 299,676 |  |  |  | 148,929 |  |  |  | 208,991 |
Operating costs and expenses |  |  |  |  |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Sales of tile products |  |  | 25,324 |  |  |  | 20,292 |  |  |  | 38,723 |
Continuing operations |  |  |  |  |  |  |  |  |  |  |  |
Consulting income / software |  |  | 4,613 |  |  |  | 9,760 |  |  |  | - |
Livestreaming ecommerce |  |  | 25,167 |  |  |  | 195 |  |  |  | - |
Other |  |  | 9,380 |  |  |  | 10,677 |  |  |  | - |
Total operating costs and expenses |  |  | 64,484 |  |  |  | 40,924 |  |  |  | 38,723 |
Bad debt expense (reversal) |  |  |  |  |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Sales of tile products |  |  | 33,365 |  |  |  | 115,407 |  |  |  | 150,268 |
Continuing operations |  |  |  |  |  |  |  |  |  |  |  |
Consulting income / software |  |  | 1,000 |  |  |  | 4,854 |  |  |  | - |
Livestreaming ecommerce |  |  | (3,751 | ) |  |  | 5,293 |  |  |  | - |
Total bad debt expense (reversal) |  |  | (30,614 | ) |  |  | 125,554 |  |  |  | 150,268 |
Other expense |  |  |  |  |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Sales of tile products |  |  | - |  |  |  | 90 |  |  |  | - |
Continuing operations |  |  |  |  |  |  |  |  |  |  |  |
Consulting income / software |  |  | 36 |  |  |  | 34 |  |  |  | - |
Livestreaming ecommerce |  |  | 6 |  |  |  | - |  |  |  | - |
Total other expense |  |  | 42 |  |  |  | 124 |  |  |  | - |
Other income |  |  |  |  |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Sales of tile products |  |  | 14,244 |  |  |  | 9,389 |  |  |  | 14,682 |
Continuing operations |  |  |  |  |  |  |  |  |  |  |  |
Consulting income / software |  |  | 115 |  |  |  | 29 |  |  |  | 7,249 |
Livestreaming ecommerce |  |  | 2,148 |  |  |  | - |  |  |  | - |
Other |  |  | 703 |  |  |  | 2 |  |  |  | - |
Total other income |  |  | 17,210 |  |  |  | 9,420 |  |  |  | 21,931 |
Loss from operations |  |  |  |  |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Sales of tile products |  |  | (47,994 | ) |  |  | (65,093 | ) |  |  | (193,062 | )
Continuing operations |  |  |  |  |  |  |  |  |  |  |  |
Consulting income / software |  |  | (5,691 | ) |  |  | (11,595 | ) |  |  | - |
Livestreaming ecommerce |  |  | 8,929 |  |  |  | (2,478 | ) |  |  | - |
Other |  |  | (8,677 | ) |  |  | (10,675 | ) |  |  | - |
Loss from operations |  |  | (53,433 | ) |  |  | (89,841 | ) |  |  | (193,062 | )
|  | As of |  |  | As of |
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
Segment assets |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |
Sale of tile products |  |  | 74,675 |  |  |  | 147,890 |
Continuing operations |  |  |  |  |  |  |  |
Business management and consulting |  |  | 15,924 |  |  |  | 21,255 |
Livestreaming ecommerce |  |  | 15,004 |  |  |  | 5,967 |
Others |  |  | 4,403 |  |  |  | 2,755 |
Total assets |  |  | 110,006 |  |  |  | 177,867 |

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