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DISCONTINUED OPERATIONS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
ContinuingAndDiscontinuedOperationsLineItems [Line Items] |
Schedule of Calculations of Basic and Diluted Earnings Per Share |
The calculations of basic and diluted loss per share from the discontinued operations are based on:
|  |  |  |  |  | For the period from January 1, 2017 to December 29, 2017 |
|  |  |  |  |  | CNY |
Loss attributable to owners of the Company from the discontinued operations |  |  |  |  |  | (23,817 | )
Weighted average number of common shares in issue during the period used in the loss per share calculations: |  |  |  |  |  |  |
Basic (Note 14) |  |  |  |  |  | 24,910,916 |
Diluted (Note 14) |  |  |  |  |  | 24,910,916
Discontinued operation of Wuhu Feishang [Member] |
ContinuingAndDiscontinuedOperationsLineItems [Line Items] |
Schedule of Discontinued Operations | The results of Wuhu Feishang are presented below:
|  |  |  |  | For the period from January 1, 2017 to March 3, 2017 |  |
|  |  |  |  | CNY |  |
Administrative expenses |  |  |  |  |  | (991 | )
Losses arising from temporary suspension of production |  |  |  |  |  | (641 | )
Other operating income |  |  |  |  |  | 61 |
OPERATING LOSS |  |  |  |  |  | (1,571 | )
Finance costs |  |  |  |  |  | (30 | )
Interest income |  |  |  |  |  | 9 |
Non-operating income, net |  |  |  |  |  | 230 |
LOSS BEFORE INCOME TAX |  |  |  |  |  | (1,362 | )
LOSS FOR THE PERIOD FROM WUHU FEISHANG |  |  |  |  |  | (1,362 | )
Gain on disposal of Wuhu Feishang |  |  |  |  |  | 12,340 |
PROFIT FOR THE PERIOD FROM WUHU FEISHANG |  |  |  |  |  | 10,978 |
The details of the net assets of Wuhu Feishang as of March 3, 2017 are as follows:
|  |  |  |  | March 3, 2017 |
|  |  |  |  | CNY |
Net assets disposed of: |  |  |  |  |  |
Property, plant and equipment |  |  |  |  |  |  | 7,613 |
Rehabilitation fund |  |  |  |  |  |  | 3,983 |
Inventories |  |  |  |  |  |  | 5,644 |
Prepayments |  |  |  |  |  |  | 73 |
Other receivables |  |  |  |  |  |  | 47 |
Cash and cash equivalents |  |  |  |  |  |  | 18 |
Trade payables |  |  |  |  |  |  | (30 | )
Other payables and accrued liabilities |  |  |  |  |  |  | (13,303 | )
Taxes payable |  |  |  |  |  |  | (5,316 | )
Due to related companies |  |  |  |  |  |  | (5,117 | )
Asset retirement obligations |  |  |  |  |  |  | (4,952 | )
Net assets disposed of |  |  |  |  |  |  | (11,340 | )
Gain on disposal of Wuhu Feishang |  |  |  |  |  |  | 12,340 |
Consideration |  |  |  |  |  |  | 1,000 |
Satisfied by: |  |  |  |  |  |  |  |
Cash received |  |  |  |  |  |  | 1,000 |
The net cash flows incurred by Wuhu Feishang, excluding the cash consideration received from the disposal of Wuhu Feishang, are as follows:
|  |  |  |  | For the period from January 1, 2017 to March 3, 2017 |
|  |  |  |  | CNY |
Operating activities |  |  |  |  |  |  | (2,727 | )
Investing activities |  |  |  |  |  |  | 60 |
Financing activities |  |  |  |  |  |  | 1,793 |
Net cash outflows |  |  |  |  |  |  | (874 | )
An analysis of the cash flows of cash and cash equivalents in respect of the disposal of Wuhu Feishang is as follows:
|  |  |  |  | March 3, 2017 |
|  |  |  |  | CNY |
Cash consideration received |  |  |  |  |  | 1,000 |
Less: Cash and cash equivalents disposed of |  |  |  |  |  | (18 | )
Net cash inflows from the disposal of Double Grow |  |  |  |  |  | 982
Discontinued operation of Double Grow [Member] |
ContinuingAndDiscontinuedOperationsLineItems [Line Items] |
Schedule of Discontinued Operations | The results of Double Grow are presented below:
|  |  |  |  | For the period from January 1, 2017 to December 29, 2017 |
|  |  |  |  | CNY |
Administrative expenses |  |  |  |  |  | (5,966 | )
OPERATING LOSS |  |  |  |  |  | (5,966 | )
Finance costs |  |  |  |  |  | (78 | )
Non-operating expenses, net |  |  |  |  |  | (840 | )
LOSS BEFORE INCOME TAX |  |  |  |  |  | (6,884 | )
LOSS FOR THE PERIOD FROM DOUBLE GROW |  |  |  |  |  | (6,884 | )
Loss on disposal of Double Grow |  |  |  |  |  | (27,911 | )
LOSS FOR THE PERIOD FROM DOUBLE GROW |  |  |  |  |  | (34,795 | )
The details of the net assets of Double Grow as of December 29, 2017 are as follows:
|  |  |  |  | December 29, 2017 |
|  |  |  |  | CNY |
Net assets disposed of: |  |  |  |  |  |
Property, plant and equipment |  |  |  |  |  |  | 45,442 |
Intangible assets |  |  |  |  |  |  | 5 |
Inventories |  |  |  |  |  |  | 5,659 |
Trade receivables |  |  |  |  |  |  | 340 |
Prepayments |  |  |  |  |  |  | 572 |
Other receivables |  |  |  |  |  |  | 5,962 |
Cash and cash equivalents |  |  |  |  |  |  | 807 |
Trade payables |  |  |  |  |  |  | (786 | )
Other payables and accrued liabilities |  |  |  |  |  |  | (2,561 | )
Taxes payable |  |  |  |  |  |  | (621 | )
Due to related companies |  |  |  |  |  |  | (21,994 | )
Asset retirement obligations |  |  |  |  |  |  | (386 | )
Net assets disposed of |  |  |  |  |  |  | 32,439 |
Exchange fluctuation reserve |  |  |  |  |  |  | 3,280 |
|  |  |  |  |  |  | 35,719 |
Loss on disposal of Double Grow |  |  |  |  |  |  | (27,911 | )
Consideration |  |  |  |  |  |  | 7,808 |
Satisfied by: |  |  |  |  |  |  |  |
Cash received |  |  |  |  |  |  | 7,808 |
The net cash flows incurred by Double Grow, excluding the cash consideration received from the disposal of Double Grow, are as follows:
|  |  |  |  | For the period from January 1, 2017 to December 29, 2017 |
|  |  |  |  | CNY |
Operating activities |  |  |  |  |  |  | (5,796 | )
Investing activities |  |  |  |  |  |  | (5,823 | )
Financing activities |  |  |  |  |  |  | 10,173 |
Net foreign exchange difference |  |  |  |  |  |  | (100 | )
Net cash outflows |  |  |  |  |  |  | (1,546 | )
An analysis of the cash flows of cash and cash equivalents in respect of the disposal of Double Grow is as follows:
|  |  |  |  | For the period from January 1, 2017 to December 29, 2017 |
|  |  |  |  | CNY |
Cash consideration received |  |  |  |  |  | 7,808 |
Less: Cash and cash equivalents disposed of |  |  |  |  |  | (807 | )
Net cash inflows from the disposal of Double Grow |  |  |  |  |  | 7,001 |
The results of the above discontinued operations are presented below:
|  |  |  |  | For the period from January 1, 2017 to December 29, 2017 |
|  |  |  |  | CNY |
Loss per share from the discontinued operations (Presented in CNY per share) |  |  |  |  |  |  |
Basic |  |  |  |  |  | (0.95 | )
Diluted |  |  |  |  |  | (0.95 | )

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