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SEGMENT INFORMATION | 12 Months Ended
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Dec. 31, 2022
Segment Information |
SEGMENT INFORMATION |
3. |  | SEGMENT INFORMATION
Operating segments are identified on the basis of internal reports about components of the Group that are regularly reviewed by the Group’s management and the Company’s Board of Directors for the purpose of resource allocation and performance assessment. Management assesses the performance of operating segments based on profit or loss before income tax in related periods. The manner of assessment is consistent with that applied in these financial statements. As of December 31, 2022, the Group’s two reportable operating segments are summarized below: - Wastewater treatment segment, which consists of sales of assembled equipment, provision of construction service and participating in PPP projects as operator; - Exploration and mining segment, which consists of the exploration of lead, silver and other metals in the Inner Mongolia Autonomous Region of the PRC and the trading of copper ores products; Deferred tax assets, income tax payable and deferred tax liabilities are excluded from segment assets and segment liabilities. The Group had neither sales of products nor provisions of services between the operating segments. For the year ended December 31, 2020, the segment results were as follows:
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 |
Geographical information (a) 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 |
The non-current assets information above is based on the locations of the assets and excludes financial instruments and deferred tax assets. Information about major customers For the year ended December 31, 2020, revenue of approximately CNY24,405 and CNY6,867 were derived from services provided by the wastewater treatment segment to a single customer and sales by the exploration and mining segment to a single customer, respectively. For the year ended December 31, 2021, revenue of approximately CNY6,439 and CNY5,915 were derived from the services under service concession arrangement and services under a construction contract provided to their respective single major customer by the wastewater treatment segment, respectively. For the year ended December 31, 2022, revenue of approximately CNY5,512 (US$799) and CNY3,842 (US$557) were derived from services under service concession arrangement and the services under a construction contract provided to their respective single major customer by the wastewater treatment segment, respectively.

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