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v3.24.1

SEGMENT INFORMATION (Details) ¥ in Thousands, $ in Thousands | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 USD ($) | Jun. 30, 2023 CNY (¥) | Jun. 30, 2022 CNY (¥) | Dec. 31, 2022 USD ($) | Dec. 31, 2022 CNY (¥) | Dec. 31, 2021 CNY (¥) | Dec. 31, 2020 CNY (¥)
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Revenues from external customers | $ 1,684 | ¥ 12,216 | ¥ 16,072 | $ 2,944 | ¥ 20,306 | ¥ 18,735 | ¥ 42,498
Segment profit/(loss) before income tax | (1,052) | (7,634) | 4,030 | (2,383) | (16,432) | (52,836) | 24,179
Income tax expense | (252) | (1,827) | (357) | (850) | (5,864) | (2,135) | (1,258)
(Loss)/Profit for the year |  |  |  | (3,233) | (22,296) | (54,971) | 22,921
Depreciation of property, plant and equipment | (14) | (106) | (141) | (44) | (304) | (510) | (565)
Depreciation of right-of-use assets | (98) | (713) | (707) | (205) | (1,413) | (1,366) | (1,663)
Amortization of intangible assets | (54) | (395) | (404) | (118) | (813) | (884) | (156)
Fair value gain/(loss) on financial instrument |  |  |  | 146 | 1,007 | (38,349) | 31,334
Other income | 89 | 642 | 731 | 131 | 904 | (183) | 1,616
Finance costs | (266) | (1,930) | (1,822) | (492) | (3,395) | (4,359) | (3,749)
Finance income | 1,117 | 8,101 | 9,376 | 2,263 | 15,607 | 16,935 | 15,468
Segment assets | 89,454 | 648,853 |  | 57,987 | 399,991 | 413,382 | 527,136
Deferred income tax assets |  |  |  |  |  | 66 | 2,920
Total assets |  |  |  | 46,388 | 319,991 | 333,448 | 530,056
Segment liabilities | 64,007 | 464,252 |  | 29,942 | 206,534 | 219,613 | 209,219
Deferred income tax liabilities |  | 5,266 |  | 765 | 5,276 | 2,544 | 10,426
Income tax payable | 1,617 | 11,729 |  | 1,556 | 10,732 | 9,254 | 18,612
Total liabilities | 55,321 |  |  | 20,664 | 142,542 | 151,411 | 238,257
Elimination of inter-segment receivables | (11,029) | (80,000) |  | (11,599) | (80,000) | (80,000) |
Elimination of inter-segment payables | (11,029) | (80,000) |  | (11,599) | (80,000) | (80,000) |
Consultants shares option expense |  |  |  | (2,342) | (16,152) |  |
Income tax benefit (loss)/benefit | 252 | (1,827) | (357) |  |  |  |
Profit/(Loss) for the period | (1,304) | (9,461) | 3,673 | (3,233) | (22,296) | (54,971) | 22,921
Fair value loss on financial instruments, net | (12) | (86) | 559 |  |  |  |
Income tax benefit (loss)/benefit | (252) | 1,827 | 357 |  |  |  |
Trade receivables [member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets | (53) | (388) | (1,936) | 578 | 3,989 | (3,840) | (4,544)
Contract assets [member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets | (489) | (3,546) | 41 | (25) | (171) | (357) | (172)
Amount Due From Related Companies [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  |  |  | 1,106 | 554
Other Receivable [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  | (397) | (2,745) | (239) |
Other Receivables [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets | (942) | (6,829) | (1,077) |  |  |  |
Wastewater Treatment [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Revenues from external customers | 1,684 | 12,216 | 16,072 | 2,944 | 20,306 | 18,735 | 35,631
Segment profit/(loss) before income tax | 49 | 353 | 3,784 | 1,414 | 9,758 | (7,216) | (112)
Depreciation of property, plant and equipment | (14) | (103) | (114) | (40) | (275) | (445) | (500)
Depreciation of right-of-use assets | (49) | (359) | (347) | (104) | (713) | (647) | (687)
Amortization of intangible assets | (54) | (395) | (404) | (118) | (813) | (884) | (156)
Fair value gain/(loss) on financial instrument |  |  |  |  |  |  |
Other income | 20 | 142 | 30 | 30 | 206 | (782) | 1,415
Finance costs | (260) | (1,884) | (1,799) | (519) | (3,582) | (4,192) | (3,687)
Finance income | 648 | 4,702 | 7,857 | 2,261 | 15,594 | 13,537 | 15,449
Segment assets | 43,165 | 313,098 |  | 45,264 | 312,229 | 390,895 | 337,050
Segment liabilities | 15,640 | 113,448 |  | 15,526 | 107,096 | 113,124 | 116,140
Consultants shares option expense |  |  |  |  |  |  |
Fair value loss on financial instruments, net |  |  |  |  |  |  |
Wastewater Treatment [Member] | Trade receivables [member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets | (53) | (388) | (1,936) | 578 | 3,989 | (3,840) | (4,544)
Wastewater Treatment [Member] | Contract assets [member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets | (489) | (3,546) | 41 | (25) | (171) | (357) | (172)
Wastewater Treatment [Member] | Amount Due From Related Companies [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  |  |  | 775 | 334
Wastewater Treatment [Member] | Other Receivable [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  |  |  |  |
Wastewater Treatment [Member] | Other Receivables [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  |  |  |  |
Exploration And Mining [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Revenues from external customers |  |  |  |  |  |  | 6,867
Segment profit/(loss) before income tax | (10) | (73) | 245 | (6) | (39) | (161) | (682)
Depreciation of property, plant and equipment |  | (2) | (26) | (4) | (28) | (62) | (62)
Depreciation of right-of-use assets |  |  |  |  |  |  |
Amortization of intangible assets |  |  |  |  |  |  |
Fair value gain/(loss) on financial instrument |  |  |  |  |  |  |
Other income | 69 | 500 | 700 | 101 | 697 | 600 | 200
Finance costs |  | (1) | (1) |  | (1) | (1) | (1)
Finance income |  |  |  |  |  | 1 | 1
Segment assets | 35,188 | 255,233 |  | 41 | 286 | 321 | 39
Segment liabilities | 35,633 | 258,436 |  | 478 | 3,298 | 3,294 | 3,013
Consultants shares option expense |  |  |  |  |  |  |
Fair value loss on financial instruments, net |  |  |  |  |  |  |
Exploration And Mining [Member] | Trade receivables [member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  |  |  |  |
Exploration And Mining [Member] | Contract assets [member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  |  |  |  |
Exploration And Mining [Member] | Amount Due From Related Companies [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  |  |  |  |
Exploration And Mining [Member] | Other Receivable [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  |  |  |  |
Exploration And Mining [Member] | Other Receivables [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  |  |  |  |
Corporate Activity [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Revenues from external customers |  |  |  |  |  |  |
Segment profit/(loss) before income tax | (1,091) | (7,914) | 1 | (3,791) | (26,151) | (45,459) | 24,973
Depreciation of property, plant and equipment |  | (1) | (1) |  | (1) | (3) | (3)
Depreciation of right-of-use assets | (49) | (354) | (360) | (101) | (700) | (719) | (976)
Amortization of intangible assets |  |  |  |  |  |  |
Fair value gain/(loss) on financial instrument |  |  |  | 146 | 1,007 | (38,349) | 31,334
Other income |  |  | 1 |  | 1 | (1) | 1
Finance costs | (6) | (45) | (22) | 27 | 188 | (166) | (61)
Finance income | 469 | 3,399 | 1,519 | 2 | 13 | 3,397 | 18
Segment assets | 11,101 | 80,522 |  | 12,682 | 87,476 | 22,166 | 190,047
Segment liabilities | 12,734 | 92,368 |  | 13,938 | 96,140 | 103,195 | 90,066
Consultants shares option expense |  |  |  | (2,342) | (16,152) |  |
Fair value loss on financial instruments, net | (12) | (86) | 559 |  |  |  |
Corporate Activity [Member] | Trade receivables [member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  |  |  |  |
Corporate Activity [Member] | Contract assets [member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  |  |  |  |
Corporate Activity [Member] | Amount Due From Related Companies [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  |  |  | 331 | ¥ 220
Corporate Activity [Member] | Other Receivable [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets |  |  |  | $ (397) | ¥ (2,745) | ¥ (239) |
Corporate Activity [Member] | Other Receivables [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Impairment (losses)/reversal on financial assets | $ (942) | ¥ (6,829) | ¥ (1,077) |  |  |  |

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