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v3.24.1

FINANCIAL INSTRUMENTS (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
Notes and other explanatory information [abstract] |  |
Schedule of financial assets |
Schedule of financial assets |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Debt instruments at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables: current |  |  | 46,760 |  |  |  | 56,274 |  |  |  | 7,758 |
Trade receivables: non-current |  |  | 10,520 |  |  |  | 4,714 |  |  |  | 650 |
Financial assets included in other receivables |  |  | 82,406 |  |  |  | 78,943 |  |  |  | 10,883 |
Financial assets at fair value through other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |
Bills receivable |  |  | 8,500 |  |  |  | 9,200 |  |  |  | 1,268 |
Total |  |  | 148,186 |  |  |  | 149,131 |  |  |  | 20,559 |
Total Current |  |  | 137,666 |  |  |  | 144,417 |  |  |  | 19,909 |
Total Non-current |  |  | 10,520 |  |  |  | 4,714 |  |  |  | 650 |
Schedule of financial assets |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | US$ |
Debt instruments at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables: current |  |  | 41,526 |  |  |  | 46,760 |  |  |  | 6,779 |
Trade receivables: non-current |  |  | 9,501 |  |  |  | 10,520 |  |  |  | 1,525 |
Financial assets included in other receivables |  |  | 85,224 |  |  |  | 82,406 |  |  |  | 11,946 |
Financial assets at fair value through other comprehensive income： |  |  |  |  |  |  |  |  |  |  |  |
Bills receivable |  |  | — |  |  |  | 8,500 |  |  |  | 1,232 |
Total |  |  | 136,251 |  |  |  | 148,186 |  |  |  | 21,482 |
Total current |  |  | 126,750 |  |  |  | 137,666 |  |  |  | 19,957 |
Total non-current |  |  | 9,501 |  |  |  | 10,520 |  |  |  | 1,525 |
Schedule of financial liabilities |
Schedule of financial liabilities |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30, |  |  | June 30 |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  |  | CNY |  |  |  | CNY |  |  |  | US$ |
|  |  | (Audited) |  |  |  | (Unaudited) |  |  |  | (Unaudited) |
Derivatives not designated as hedging instruments： |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities (i) |  |  | 824 |  |  |  | 958 |  |  |  | 132 |
Financial liabilities at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  | 20,326 |  |  |  | 21,529 |  |  |  | 2,968 |
Financial liabilities in other payables and accruals |  |  | 6,749 |  |  |  | 83,809 |  |  |  | 11,555 |
Lease liabilities |  |  | 2,915 |  |  |  | 2,382 |  |  |  | 330 |
Due to related companies |  |  | 3,408 |  |  |  | 6,117 |  |  |  | 843 |
Due to the Shareholder |  |  | 7,153 |  |  |  | 184,054 |  |  |  | 25,375 |
Interest-bearing loans and borrowings |  |  | 74,000 |  |  |  | 72,500 |  |  |  | 9,996 |
Total |  |  | 115,375 |  |  |  | 371,349 |  |  |  | 51,199 |
Total current |  |  | 42,777 |  |  |  | 301,276 |  |  |  | 41,538 |
Total non-current |  |  | 72,598 |  |  |  | 70,073 |  |  |  | 9,661 |
Schedule of financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | December 31, |  |  | December 31, |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  |  | CNY |  |  |  | CNY |  |  |  | US$ |
Derivatives not designated as hedging instruments： |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities (i) |  |  | 1,710 |  |  |  | 824 |  |  |  | 119 |
Financial liabilities at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  | 21,118 |  |  |  | 20,326 |  |  |  | 2,946 |
Financial liabilities in other payables and accruals |  |  | 5,903 |  |  |  | 6,749 |  |  |  | 978 |
Dividends payable |  |  | 5,048 |  |  |  | — |  |  |  | — |
Lease liabilities |  |  | 2,189 |  |  |  | 2,915 |  |  |  | 422 |
Due to related companies |  |  | 5,710 |  |  |  | 3,408 |  |  |  | 494 |
Due to the Shareholder |  |  | 14,050 |  |  |  | 7,153 |  |  |  | 1,037 |
Interest-bearing loans and borrowings |  |  | 77,000 |  |  |  | 74,000 |  |  |  | 10,729 |
Total |  |  | 132,728 |  |  |  | 115,375 |  |  |  | 16,725 |
Total current |  |  | 57,520 |  |  |  | 42,777 |  |  |  | 6,200 |
Total non-current |  |  | 75,208 |  |  |  | 72,598 |  |  |  | 10,525 |
(i) |  | On January 20, 2021, the Company entered into a securities purchase agreement with certain institutional investors, pursuant to which the Company issued and sold on January 22, 2021, (i) in a registered direct offering, an aggregate of 3,960,000 of its common shares at a price of US$1.85 per share, and (ii) in a concurrent private placement, warrants initially exercisable for the purchase of an aggregate of 1,584,000 of its common shares with an initial exercise price of US$2.35 per share.
Schedule of group’s financial instruments carrying amount |
Schedule of group’s financial instruments carrying amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
|  | Carrying amount |  |  | Fair value |  |  | Carrying amount |  |  | Fair value |  |  | Carrying amount |  |  | Fair value |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest-bearing loans and borrowings |  |  | 74,000 |  |  |  | 77,636 |  |  |  | 72,500 |  |  |  | 76,396 |  |  |  | 9,996 |  |  |  | 10,532 |
Total |  |  | 74,000 |  |  |  | 77,636 |  |  |  | 72,500 |  |  |  | 76,396 |  |  |  | 9,996 |  |  |  | 10,532 |
Schedule of the carrying amounts and fair values of the Group’s financial instruments other than those with carrying amounts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | Carrying amount |  |  | Fair value |  |  | Carrying amount |  |  | Fair value |  |  | Carrying amount |  |  | Fair value |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest-bearing loans and borrowings |  |  | 77,000 |  |  |  | 79,003 |  |  |  | 74,000 |  |  |  | 77,636 |  |  |  | 10,728 |  |  |  | 11,255 |
Schedule of fair value measurement |
Schedule of fair value measurement |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2022 |  | Fair value measurement using |
|  | Quoted prices in active markets (Level 1) |  |  | Significant observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |  |  | Total |
|  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |
Recurring fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bills receivable |  |  | — |  |  |  | 8,500 |  |  |  | — |  |  |  | 8,500 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | — |  |  |  | 824 |  |  |  | — |  |  |  | 824 |
As of June 30, 2023 (Unaudited) |  | Fair value measurement using |
|  | Quoted prices in active markets (Level 1) |  |  | Significant observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |  |  | Total |
|  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |
Recurring fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bills receivables |  |  | — |  |  |  | 9,200 |  |  |  | — |  |  |  | 9,200 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | — |  |  |  | 958 |  |  |  | — |  |  |  | 958 |
As of June 30, 2023 (Unaudited) |  | Fair value measurement using |
|  | Quoted prices in active markets (Level 1) |  |  | Significant observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Recurring fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bills receivables |  |  | — |  |  |  | 1,268 |  |  |  | — |  |  |  | 1,268 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | — |  |  |  | 132 |  |  |  | — |  |  |  | 132 |
Schedule of the fair value measurement hierarchy of the Group’s financial assets and financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2021 |  | Fair value measurement using
|  | Quoted prices in active markets (Level 1) |  | Significant observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |  |  | Total |
|  | CNY |  | CNY |  |  | CNY |  |  | CNY |
Recurring fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  | — |  |  | 1,710 |  |  |  | — |  |  |  | 1,710 |
As of December 31, 2022 |  | Fair value measurement using |
|  | Quoted prices in active markets (Level 1) |  |  | Significant observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |  |  | Total |
|  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |
Recurring fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bills receivable |  |  | — |  |  |  | 8,500 |  |  |  | — |  |  |  | 8,500 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | — |  |  |  | 824 |  |  |  | — |  |  |  | 824 |
As of December 31, 2022 |  | Fair value measurement using |
|  | Quoted prices in active markets (Level 1) |  |  | Significant observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Recurring fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bills receivable |  |  | — |  |  |  | 1,232 |  |  |  | — |  |  |  | 1,232 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | — |  |  |  | 119 |  |  |  | — |  |  |  | 119 |

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