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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