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DEFERRED TAX ASSETS AND LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Deferred Tax Assets And Liabilities |
Schedule of net deferred tax assets and liabilities |
Schedule of net deferred tax assets and liabilities |  |  |  |  |  |  |  |  |
|  | As of |
|  | December 31, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
Deferred tax assets |  |  | 488 |  |  |  | — |  |  |  | — |
Offset amount |  |  | (488 | ) |  |  | — |  |  |  | — |
Deferred tax assets after offsetting |  |  | — |  |  |  | — |  |  |  | — |
Deferred tax liabilities before offsetting |  |  | 5,764 |  |  |  | — |  |  |  | — |
Offset amount |  |  | (488 | ) |  |  | — |  |  |  | — |
Deferred tax liabilities after offsetting |  |  | 5,276 |  |  |  | — |  |  |  | — |
Schedule of gross movement of the deferred tax account |
Schedule of gross movement of the deferred tax account |  |  |  |  |  |  |  |  |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  |  | CNY |  |  |  | CNY |  |  |  | US$ |
As of January 1 |  |  | 2,478 |  |  |  | 5,276 |  |  |  | 744 |
Charged/(credited) to the consolidated statements of profit or loss during the year |  |  | 2,798 |  |  |  | (10 | ) |  |  | (1 | )
Disposal of PSTT |  |  | — |  |  |  | (5,266 | ) |  |  | (743 | )
As of December 31 |  |  | 5,276 |  |  |  | — |  |  |  | — |
Schedule of deferred tax assets |
Schedule of deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Provision for loss allowance |  |  | Significant financing component of the contract with customers |  |  | Lease liabilities |  |  | Losses available for offsetting against future taxable profits |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |  |  |  |  |  |  |  | CNY |
As of January 1, 2022 |  |  | 2,143 |  |  |  | 540 |  |  |  | 454 |  |  |  | 154 |  |  |  | 3,291 |
Charged to the consolidated statements of profit or loss during the year |  |  | (2,136 | ) |  |  | (478 | ) |  |  | (35 | ) |  |  | (154 | ) |  |  | (2,803 | )
As of December 31, 2022 |  |  | 7 |  |  |  | 62 |  |  |  | 419 |  |  |  | — |  |  |  | 488 |
As of January 1, 2023 |  |  | 7 |  |  |  | 62 |  |  |  | 419 |  |  |  | — |  |  |  | 488 |
Charged to the consolidated statements of profit or loss during the year |  |  | — |  |  |  | (22 | ) |  |  | (57 | ) |  |  | — |  |  |  | (79 | )
Disposal of PSTT |  |  | (7 | ) |  |  | (40 | ) |  |  | (362 | ) |  |  | — |  |  |  | (409 | )
As of December 31, 2023 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
As of December 31, 2023 US$ |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Schedule of deferred tax liabilities |
Schedule of deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
|  | Temporary difference on assets recognized under IFRIC 12 |  |  | Right-of-use assets |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |
As of January 1, 2022 |  |  | 5,270 |  |  |  | 499 |  |  |  | 5,769 |
Credited to the consolidated statements of profit or loss during the year |  |  | — |  |  |  | (5 | ) |  |  | (5 | )
As of December 31, 2022 |  |  | 5,270 |  |  |  | 494 |  |  |  | 5,764 |
As of January 1, 2023 |  |  | 5,270 |  |  |  | 494 |  |  |  | 5,764 |
Credited to the consolidated statements of profit or loss during the year |  |  | — |  |  |  | (89 | ) |  |  | (89 | )
Disposal of PSTT |  |  | (5,270 | ) |  |  | (405 | ) |  |  | (5,675 | )
As of December 31, 2023 |  |  | — |  |  |  | — |  |  |  | — |
As of December 31, 2023 US$ |  |  | — |  |  |  | — |  |  |  | — |
Schedule of deferred tax not recognized |
Schedule of deferred tax not recognized |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
Deductible temporary differences with no deferred tax assets recognized |  |  | 21,929 |  |  |  | 1,200 |  |  |  | 170 |
Tax losses with no deferred tax assets recognized |  |  | 16,073 |  |  |  | 6,077 |  |  |  | 859 |
Total |  |  | 38,002 |  |  |  | 7,277 |  |  |  | 1,029 |
Schedule of expiration dates of the tax losses |
Schedule of expiration dates of the tax losses |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
| Year of expiration |  |  |  |  |  |  |  |  |  |  |  |
| 2022 |  |  | — |  |  |  | — |  |  |  | — |
| 2023 |  |  | 2,318 |  |  |  | — |  |  |  | — |
| 2024 |  |  | 1,835 |  |  |  | 1,745 |  |  |  | 247 |
| 2025 |  |  | 2,476 |  |  |  | 1,462 |  |  |  | 207 |
| 2026 |  |  | 7,040 |  |  |  | 1,411 |  |  |  | 199 |
| 2027 |  |  | 2,302 |  |  |  | 499 |  |  |  | 70 |
| 2028 |  |  | — |  |  |  | 828 |  |  |  | 117 |
| Total |  |  | 15,971 |  |  |  | 5,945 |  |  |  | 840 |

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