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SEGMENT INFORMATION (Tables) | 12 Months Ended
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Dec. 31, 2022
Segment Information |
Schedule of segment results |
Schedule of segment results |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, 2020 |
|  | Wastewater treatment |  |  | Exploration and mining |  |  | Corporate activities |  |  | Total |
|  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |
Revenues from external customers |  |  | 35,631 |  |  |  | 6,867 |  |  |  | — |  |  |  | 42,498 |
Segment (loss)/profit before income tax |  |  | (112 | ) |  |  | (682 | ) |  |  | 24,973 |  |  |  | 24,179 |
Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (1,258 | )
Profit for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 22,921 |
Other items |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation of property, plant and equipment |  |  | (500 | ) |  |  | (62 | ) |  |  | (3 | ) |  |  | (565 | )
Depreciation of right-of-use assets |  |  | (687 | ) |  |  | — |  |  |  | (976 | ) |  |  | (1,663 | )
Amortization of intangible assets |  |  | (156 | ) |  |  | — |  |  |  | — |  |  |  | (156 | )
Impairment (losses)/reversal on financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Trade receivables |  |  | (4,544 | ) |  |  | — |  |  |  | — |  |  |  | (4,544 | )
- Contract assets |  |  | (172 | ) |  |  | — |  |  |  | — |  |  |  | (172 | )
- Amounts due from related companies |  |  | 334 |  |  |  | — |  |  |  | 220 |  |  |  | 554 |
Fair value gain on financial instrument |  |  | — |  |  |  | — |  |  |  | 31,334 |  |  |  | 31,334 |
Other income |  |  | 1,415 |  |  |  | 200 |  |  |  | 1 |  |  |  | 1,616 |
Finance costs |  |  | (3,687 | ) |  |  | (1 | ) |  |  | (61 | ) |  |  | (3,749 | )
Finance income |  |  | 15,449 |  |  |  | 1 |  |  |  | 18 |  |  |  | 15,468 |
As of December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment assets |  |  | 337,050 |  |  |  | 39 |  |  |  | 190,047 |  |  |  | 527,136 |
Unallocated assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,920 |
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 530,056 |
Segment liabilities |  |  | 116,140 |  |  |  | 3,013 |  |  |  | 90,066 |  |  |  | 209,219 |
Unallocated liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,426 |
Income tax payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 18,612 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 238,257 |
For the year ended December 31, 2021, the segment results were as follows:
|  | Year Ended December 31, 2021 |
|  | Wastewater treatment |  |  | Exploration and mining |  |  | Corporate activities |  |  | Total |
|  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |
Revenues from external customers |  |  | 18,735 |  |  |  | — |  |  |  | — |  |  |  | 18,735 |
Segment (loss) before income tax |  |  | (7,216 | ) |  |  | (161 | ) |  |  | (45,459 | ) |  |  | (52,836 | )
Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,135 | )
(Loss) for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (54,971 | )
Other items |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation of property, plant and equipment |  |  | (445 | ) |  |  | (62 | ) |  |  | (3 | ) |  |  | (510 | )
Depreciation of right-of-use assets |  |  | (647 | ) |  |  | — |  |  |  | (719 | ) |  |  | (1,366 | )
Amortization of intangible assets |  |  | (884 | ) |  |  | — |  |  |  | — |  |  |  | (884 | )
Impairment (losses)/reversal on financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Trade receivables |  |  | (3,840 | ) |  |  | — |  |  |  | — |  |  |  | (3,840 | )
- Contract assets |  |  | (357 | ) |  |  | — |  |  |  | — |  |  |  | (357 | )
- Other receivables |  |  | — |  |  |  | — |  |  |  | (239 | ) |  |  | (239 | )
- Amounts due from related companies |  |  | 775 |  |  |  | — |  |  |  | 331 |  |  |  | 1,106 |
Fair value loss on financial instrument |  |  | — |  |  |  | — |  |  |  | (38,349 | ) |  |  | (38,349 | )
Other income |  |  | (782 | ) |  |  | 600 |  |  |  | (1 | ) |  |  | (183 | )
Finance costs |  |  | (4,192 | ) |  |  | (1 | ) |  |  | (166 | ) |  |  | (4,359 | )
Finance income |  |  | 13,537 |  |  |  | 1 |  |  |  | 3,397 |  |  |  | 16,935 |
As of December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment assets |  |  | 390,895 |  |  |  | 321 |  |  |  | 22,166 |  |  |  | 413,382 |
Reconciliation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Elimination of inter-segment receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (80,000 | )
Unallocated assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 66 |
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 333,448 |
Segment liabilities |  |  | 113,124 |  |  |  | 3,294 |  |  |  | 103,195 |  |  |  | 219,613 |
Reconciliation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Elimination of inter-segment payables |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (80,000 | )
Unallocated liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,544 |
Income tax payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,254 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 151,411 |
For the year ended December 31, 2022, the segment results were as follows:
|  | Year Ended December 31, 2022 |
|  | Wastewater treatment |  |  | Exploration and mining |  |  | Corporate activities |  |  | Total |
|  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |
Revenues from external customers |  |  | 20,306 |  |  |  | — |  |  |  | — |  |  |  | 20,306 |
Segment profit/(loss) before income tax |  |  | 9,758 |  |  |  | (39 | ) |  |  | (26,151 | ) |  |  | (16,432 | )
Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (5,864 | )
(Loss) for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (22,296 | )
Other items |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation of property, plant and equipment |  |  | (275 | ) |  |  | (28 | ) |  |  | (1 | ) |  |  | (304 | )
Depreciation of right-of-use assets |  |  | (713 | ) |  |  | — |  |  |  | (700 | ) |  |  | (1,413 | )
Amortization of intangible assets |  |  | (813 | ) |  |  | — |  |  |  | — |  |  |  | (813 | )
Impairment (losses)/reversal on financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Trade receivables |  |  | 3,989 |  |  |  | — |  |  |  | — |  |  |  | 3,989 |
- Contract assets |  |  | (171 | ) |  |  | — |  |  |  | — |  |  |  | (171 | )
- Other receivables |  |  | — |  |  |  | — |  |  |  | (2,745 | ) |  |  | (2,745 | )
Fair value gain on financial instrument |  |  | — |  |  |  | — |  |  |  | 1,007 |  |  |  | 1,007 |
Consultants shares option expense |  |  | — |  |  |  | — |  |  |  | (16,152 | ) |  |  | (16,152 | )
Other income |  |  | 206 |  |  |  | 697 |  |  |  | 1 |  |  |  | 904 |
Finance costs |  |  | (3,582 | ) |  |  | (1 | ) |  |  | 188 |  |  |  | (3,395 | )
Finance income |  |  | 15,594 |  |  |  | — |  |  |  | 13 |  |  |  | 15,607 |
As of December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment assets |  |  | 312,229 |  |  |  | 286 |  |  |  | 87,476 |  |  |  | 399,991 |
Reconciliation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Elimination of inter-segment receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (80,000 | )
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 319,991 |
Segment liabilities |  |  | 107,096 |  |  |  | 3,298 |  |  |  | 96,140 |  |  |  | 206,534 |
Reconciliation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Elimination of inter-segment payables |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (80,000 | )
Unallocated liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5,276 |
Income tax payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,732 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 142,542 |
|  | Year Ended December 31, 2022 |
|  | Wastewater treatment |  |  | Exploration and mining |  |  | Corporate activities |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Revenues from external customers |  |  | 2,944 |  |  |  | — |  |  |  | — |  |  |  | 2,944 |
Segment profit/(loss) before income tax |  |  | 1,414 |  |  |  | (6 | ) |  |  | (3,791 | ) |  |  | (2,383 | )
Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (850 | )
(Loss)/Profit for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (3,233 | )
Other items |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation of property, plant and equipment |  |  | (40 | ) |  |  | (4 | ) |  |  | — |  |  |  | (44 | )
Depreciation of right-of-use assets |  |  | (104 | ) |  |  | — |  |  |  | (101 | ) |  |  | (205 | )
Amortization of intangible assets |  |  | (118 | ) |  |  | — |  |  |  | — |  |  |  | (118 | )
Impairment (losses)/reversal on financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Trade receivables |  |  | 578 |  |  |  | — |  |  |  | — |  |  |  | 578 |
- Contract assets |  |  | (25 | ) |  |  | — |  |  |  | — |  |  |  | (25 | )
- Other receivables |  |  | — |  |  |  | — |  |  |  | (397 | ) |  |  | (397 | )
Fair value gain on financial instrument |  |  | — |  |  |  | — |  |  |  | 146 |  |  |  | 146 |
Consultants shares option expense |  |  | — |  |  |  | — |  |  |  | (2,342 | ) |  |  | (2,342 | )
Other income |  |  | 30 |  |  |  | 101 |  |  |  | — |  |  |  | 131 |
Finance costs |  |  | (519 | ) |  |  | — |  |  |  | 27 |  |  |  | (492 | )
Finance income |  |  | 2,261 |  |  |  | — |  |  |  | 2 |  |  |  | 2,263 |
As of December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment assets |  |  | 45,264 |  |  |  | 41 |  |  |  | 12,682 |  |  |  | 57,987 |
Reconciliation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Elimination of inter-segment receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (11,599 | )
Total assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 46,388 |
Segment liabilities |  |  | 15,526 |  |  |  | 478 |  |  |  | 13,938 |  |  |  | 29,942 |
Reconciliation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Elimination of inter-segment payables |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (11,599 | )
Unallocated liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 765 |
Income tax payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,556 |
Total liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 20,664 |
Schedule of non-current assets |
Schedule of non-current assets |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | US$ |
Mainland China |  |  | 22,905 |  |  |  | 21,790 |  |  |  | 3,159 |
Hong Kong |  |  | 360 |  |  |  | 1,012 |  |  |  | 147 |
Total |  |  | 23,265 |  |  |  | 22,802 |  |  |  | 3,306 |

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