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CAPITAL MANAGEMENT (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Capital Management |
SCHEDULE OF CAPITAL STRUCTURE | SCHEDULE OF CAPITAL STRUCTURE
|  | 2023 |  |  | 2022 |
|  | As of December 31, |
|  | 2023 |  |  | 2022 |
|  | RMB’000 |  |  | RMB’000 |
Interest-bearing bank borrowings |  |  | — |  |  |  | — |
Note payable |  |  | 14,991 |  |  |  | 8,775 |
Amounts owed to related parties |  |  | 553 |  |  |  | 1,291 |
Total debts |  |  | 15,544 |  |  |  | 10,066 |
Less: Cash and cash equivalents (excluding restricted bank balances) |  |  | (3,808 | ) |  |  | (3,936 | )
Net debts |  |  | 11,736 |  |  |  | 6,130 |
Equity attributable to shareholders of the Company |  |  | 96,942 |  |  |  | 1,047 |
Gearing ratio |  |  | 12 | % |  |  | 585 | %

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