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PARTLY OWNED SUBSIDIARY WITH MATERIAL NON-CONTROLLING INTERESTS | 12 Months Ended
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Dec. 31, 2023
Partly Owned Subsidiary With Material Non-controlling Interests |
PARTLY OWNED SUBSIDIARY WITH MATERIAL NON-CONTROLLING INTERESTS |
27. |  | PARTLY OWNED SUBSIDIARY WITH MATERIAL NON-CONTROLLING INTERESTS
On July 27, 2021, the Company acquired 100% of the equity interests of PST Technology which held 51% equity interests in Shanghai Onway and its subsidiaries (“Shanghai Onway Group”), and Shanghai Onway Group became partly owned subsidiary with material non-controlling interests. During the year 2023, Shanghai Onway Group as part of the water treatment business was disposed (Note 3), therefore non-controlling interests was derecognized. Financial information of Shanghai Onway Group which that has material non-controlling interests is provided below: Proportion of equity interest held by non-controlling interests as of December 31, 2021 and 2022:
Schedule of equity interest held by non-controlling interests |  |  |  |  |  |  |  |
Name |  | Country of incorporation and operation |  |  | 2021 |  |  |  | 2022 |
Shanghai Onway Group |  | PRC/Mainland China |  |  | 49 | % |  |  | 49 | %
|  | 2021 |  |  | 2022 |
|  |  | CNY |  |  |  | CNY |
(Loss)/profit for the year allocated to non-controlling interests: |  |  |  |  |  |  |  |
Shanghai Onway Group |  |  | (6,819 | ) |  |  | 2,327 |
Dividends paid to non-controlling interests: |  |  |  |  |  |  |  |
Shanghai Onway Group |  |  | 4,900 |  |  |  | — |
Accumulated balances of non-controlling interest: |  |  |  |  |  |  |  |
Shanghai Onway Group |  |  | 107,353 |  |  |  | 109,680 |
The summarized financial information of the Shanghai Onway Group is provided below. This information is based on amounts before inter-company eliminations.
Schedule of financial information |  |  |  |  |  |
2021 |  | Shanghai Onway Group |
|  | CNY |  |  | US$ |
Revenue |  |  | 18,735 |  |  |  | 2,948 |
Other income/(losses) |  |  | (32,312 | ) |  |  | (5,084 | )
Loss for the year |  |  | (13,577 | ) |  |  | (2,136 | )
Total comprehensive income loss for year |  |  | (13,577 | ) |  |  | (2,136 | )
Current assets |  |  | 187,619 |  |  |  | 29,519 |
Non-current assets |  |  | 126,573 |  |  |  | 19,914 |
Current liabilities |  |  | (40,716 | ) |  |  | (6,406 | )
Non-current liabilities |  |  | (40,259 | ) |  |  | (6,334 | )
Net cash flows used in operating activities |  |  | (8,758 | ) |  |  | (1,378 | )
Net cash flows used in investing activities |  |  | (1,509 | ) |  |  | (237 | )
Net cash flows used in financing activities |  |  | (3,972 | ) |  |  | (625 | )
Net decrease in cash and cash equivalents |  |  | (14,239 | ) |  |  | (2,240 | )
2022 |  | Shanghai Onway Group |
|  | CNY |  |  | US$ |
Revenue |  |  | 20,306 |  |  |  | 2,944 |
Other income/(losses) |  |  | (15,504 | ) |  |  | (2,248 | )
Profit for the year |  |  | 4,802 |  |  |  | 696 |
Total comprehensive income loss for year |  |  | 4,802 |  |  |  | 696 |
Current assets |  |  | 197,468 |  |  |  | 28,625 |
Non-current assets |  |  | 121,961 |  |  |  | 17,681 |
Current liabilities |  |  | (44,602 | ) |  |  | (6,466 | )
Non-current liabilities |  |  | (77,524 | ) |  |  | (11,239 | )
Net cash flows used in operating activities |  |  | (6,588 | ) |  |  | (956 | )
Net cash flows from investing activities |  |  | 157 |  |  |  | 23 |
Net cash flows used in financing activities |  |  | (7,743 | ) |  |  | (1,122 | )
Net decrease in cash and cash equivalents |  |  | (14,174 | ) |  |  | (2,055 | )

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