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SCHEDULE OF FINANCIAL PERFORMANCE AND CASH FLOW INFORMATION (Details) - CNY (¥) ¥ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
IfrsStatementLineItems [Line Items] |  |  |
Net sales | ¥ 510,546 | ¥ 286,347 | ¥ 71,527
Cost of goods sold | 457,493 | 258,431 | 65,493
Gross profit | 53,053 | 27,916 | 6,034
Other income | 3,728 | 2,966 | 32
Administrative expenses | (89,047) | (22,757) | (15,975)
Finance costs | (975) | (25) | (51)
Other expenses | (1,204) | (42) | (34)
Loss before taxation | (12,991) | (5,441) | (20,166)
Gain on disposal of discontinued operations | 73,846 |  |
Net income (loss) for the year from discontinued operations | (1,385) | (47,994) | (69,675)
Net cash generated from operating activities from discontinued operations | (60,346) | (15,452) | (8,123)
Net cash used in investing activities from discontinued operations | 18,540 | (10,490) | (1,279)
Net cash used in financing activities from discontinued operations | (42,805) | (2,272) | (24,397)
Net (decrease) increase in cash and cash equivalents from discontinued operations | 999 | (23,670) | 14,995
Financial performance [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Net sales | 2,701 | 37,696 | 144,743
Cost of goods sold | 7,557 | 41,245 | 83,436
Gross profit | (4,856) | (3,549) | 61,307
Other income | 5,716 | 14,244 | 9,388
Selling and distribution expenses | (1,517) | (5,913) | (6,298)
Administrative expenses | (434) | (51,297) | (131,867)
Finance costs | (293) | (1,479) | (2,115)
Other expenses |  |  | (90)
Loss before taxation | (1,384) | (47,994) | (69,675)
Gain on disposal of discontinued operations | 73,846 |  |
Net income (loss) for the year from discontinued operations | 72,461 | (47,994) | (69,675)
Net cash generated from operating activities from discontinued operations | 14,118 | 4,982 | 3,314
Net cash used in investing activities from discontinued operations |  |  |
Net cash used in financing activities from discontinued operations | (14,303) | (14,303) | (14,303)
Net (decrease) increase in cash and cash equivalents from discontinued operations | ¥ (185) | ¥ (9,321) | ¥ (10,989)

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- Definition The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_10&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_50_d&doctype=Standard -URIDate 2023-03-23 + Details
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