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SCHEDULE OF OPERATIONS BY BUSINESS SEGMENT (Details) - CNY (¥) ¥ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
IfrsStatementLineItems [Line Items] |  |  |
Total revenues | ¥ 510,546 | ¥ 286,347 | ¥ 71,527
Total cost of revenues | 457,493 | 258,431 | 65,493
Total bad debt expense (reversal) |  | 2,751 | (10,148)
Total other expense | 1,204 | 42 | 34
Total other income | 3,728 | 2,966 | 32
Loss from operations | (12,991) | (5,441) | (20,166)
Total assets | 121,502 | 110,006 |
Operating segments [member] | Revenues [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenues | 513,247 | 324,043 | 216,270
Operating segments [member] | Cost of revenues [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total cost of revenues | 465,050 | 299,676 | 148,929
Operating segments [member] | Operating costs and expenses [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total operating costs and expenses | 145,659 | 64,484 | 40,924
Operating segments [member] | Bad debt expense reversal [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total bad debt expense (reversal) | (1,000) | (30,614) | 125,554
Operating segments [member] | Other expenses [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total other expense | 1,204 | 42 | 124
Operating segments [member] | Other incomes [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total other income | 9,444 | 17,210 | 9,420
Operating segments [member] | Income Loss From Operations [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Loss from operations | (88,222) | (53,433) | (89,841)
Operating segments [member] | Segment assets [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total assets | 121,502 | 110,006 |
Sale of tile products [member] | Operating segments [member] | Revenues [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenues | 2,701 | 37,696 | 144,743
Sale of tile products [member] | Operating segments [member] | Cost of revenues [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total cost of revenues | 7,557 | 41,245 | 83,436
Sale of tile products [member] | Operating segments [member] | Operating costs and expenses [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total operating costs and expenses | 3,245 | 25,324 | 20,292
Sale of tile products [member] | Operating segments [member] | Bad debt expense reversal [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total bad debt expense (reversal) | (1,000) | 33,365 | 115,407
Sale of tile products [member] | Operating segments [member] | Other expenses [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total other expense |  |  | 90
Sale of tile products [member] | Operating segments [member] | Other incomes [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total other income | 5,716 | 14,244 | 9,389
Sale of tile products [member] | Operating segments [member] | Income Loss From Operations [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Loss from operations | (1,385) | (47,994) | (65,093)
Sale of tile products [member] | Operating segments [member] | Segment assets [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total assets |  | 74,675 |
Consulting income and software [member] | Operating segments [member] | Revenues [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenues | 7,142 | 12,662 | 13,026
Consulting income and software [member] | Operating segments [member] | Cost of revenues [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total cost of revenues | 13,860 | 12,819 | 10,002
Consulting income and software [member] | Operating segments [member] | Operating costs and expenses [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total operating costs and expenses | 7,330 | 4,613 | 9,760
Consulting income and software [member] | Operating segments [member] | Bad debt expense reversal [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total bad debt expense (reversal) |  | 1,000 | 4,854
Consulting income and software [member] | Operating segments [member] | Other expenses [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total other expense |  | 36 | 34
Consulting income and software [member] | Operating segments [member] | Other incomes [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total other income | 87 | 115 | 29
Consulting income and software [member] | Operating segments [member] | Income Loss From Operations [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Loss from operations | (13,961) | (5,691) | (11,595)
Livestreaming e-commerce [member] | Operating segments [member] | Revenues [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenues | 503,404 | 273,685 | 58,501
Livestreaming e-commerce [member] | Operating segments [member] | Cost of revenues [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total cost of revenues | 443,633 | 245,612 | 55,491
Livestreaming e-commerce [member] | Operating segments [member] | Operating costs and expenses [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total operating costs and expenses | 60,285 | 25,167 | 195
Livestreaming e-commerce [member] | Operating segments [member] | Bad debt expense reversal [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total bad debt expense (reversal) |  | (3,751) | 5,293
Livestreaming e-commerce [member] | Operating segments [member] | Other expenses [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total other expense |  | 6 |
Livestreaming e-commerce [member] | Operating segments [member] | Other incomes [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total other income | 354 | 2,148 |
Livestreaming e-commerce [member] | Operating segments [member] | Income Loss From Operations [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Loss from operations | (160) | 8,929 | (2,478)
Livestreaming e-commerce [member] | Operating segments [member] | Segment assets [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total assets | 13,513 | 15,004 |
Other Segment [member] | Operating segments [member] | Operating costs and expenses [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total operating costs and expenses | 74,799 | 9,380 | 10,677
Other Segment [member] | Operating segments [member] | Other expenses [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total other expense | 1,204 |  |
Other Segment [member] | Operating segments [member] | Other incomes [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Other | 3,287 | 703 | 2
Other Segment [member] | Operating segments [member] | Income Loss From Operations [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Loss from operations | (72,716) | (8,677) | ¥ (10,675)
Other Segment [member] | Operating segments [member] | Segment assets [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total assets | 56,653 | 4,403 |
Business management and consulting [member] | Operating segments [member] | Segment assets [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total assets | ¥ 51,336 | ¥ 15,924 |

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