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LOSS BEFORE INCOME TAX | 12 Months Ended
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Dec. 31, 2024
Loss Before Income Tax |
LOSS BEFORE INCOME TAX |
5. |  | LOSS BEFORE INCOME TAX
The Group’s loss before tax from continuing operations is arrived at after (crediting)/charging:
Schedule of loss before tax from continuing operations is arrived at after (crediting)/charging |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |  |  | 2024 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Crediting: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Finance income |  |  | (13 | ) |  |  | (5 | ) |  |  | (69 | ) |  |  | (9 | )
Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Property, plant and equipment (Note 9) |  |  | 29 |  |  |  | 5 |  |  |  | 4 |  |  |  | 1 |
- Right-of-use assets (Note 10) |  |  | 700 |  |  |  | 691 |  |  |  | 346 |  |  |  | 47 |
Expense relating to short-term leases (Note 10) |  |  | 353 |  |  |  | 194 |  |  |  | 371 |  |  |  | 51 |
Fair value gain on financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Financial assets at fair value through profit or loss |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
- Derivative financial liabilities |  |  | (1,007 | ) |  |  | (847 | ) |  |  | (3,996 | ) |  |  | (548 | )
Expenses related to issuance of shares |  |  | — |  |  |  | — |  |  |  | 1,354 |  |  |  | 186 |
Expenses related to share-based payment |  |  | — |  |  |  | 3,074 |  |  |  | 125 |  |  |  | 17 |
Consultants share option expense |  |  | 16,152 |  |  |  | — |  |  |  | — |  |  |  | — |
Other income |  |  | (699 | ) |  |  | (3,742 | ) |  |  | (2 | ) |  |  | (1 | )
Finance costs |  |  | (191 | ) |  |  | 48 |  |  |  | (28 | ) |  |  | (4 | )
Employee benefit expenses** (Note 6) |  |  | 1,171 |  |  |  | 1,192 |  |  |  | 1,251 |  |  |  | 172 |
The Group’s loss before tax from discontinuing operations is arrived at after (crediting)/charging:
|  | Year Ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |  |  | 2024 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Crediting: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Finance income |  |  | (15,594 | ) |  |  | (8,785 | ) |  |  | — |  |  |  | — |
Charging: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Sales of water treatment equipment |  |  | 94 |  |  |  | — |  |  |  | — |  |  |  | — |
- Construction service |  |  | 8,580 |  |  |  | 2,435 |  |  |  | — |  |  |  | — |
- Operation and maintenance services |  |  | — |  |  |  | 307 |  |  |  | — |  |  |  | — |
- Operation services related to service concession arrangement |  |  | 5,811 |  |  |  | 3,130 |  |  |  | — |  |  |  | — |
- Construction services related to service concession arrangement |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Cost of sales |  |  | 14,485 |  |  |  | 5,872 |  |  |  | — |  |  |  | — |
Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Property, plant and equipment (Note 9) |  |  | 275 |  |  |  | 95 |  |  |  | — |  |  |  | — |
- Right-of-use assets (Note 10) |  |  | 713 |  |  |  | 359 |  |  |  | — |  |  |  | — |
Amortization of intangible assets* |  |  | 813 |  |  |  | 460 |  |  |  | — |  |  |  | — |
Expense relating to short-term leases (Note 10) |  |  | 137 |  |  |  | 129 |  |  |  | — |  |  |  | — |
Impairment losses/(reversal) on financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Trade receivables |  |  | (3,989 | ) |  |  | 383 |  |  |  | — |  |  |  | — |
- Contract assets |  |  | 171 |  |  |  | 3,545 |  |  |  | — |  |  |  | — |
- Other receivables |  |  | 2,745 |  |  |  | 6,003 |  |  |  | — |  |  |  | — |
- Amounts due from related companies |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other losses / (income) |  |  | (205 | ) |  |  | 142 |  |  |  | — |  |  |  | — |
Finance costs |  |  | 3,586 |  |  |  | 1,906 |  |  |  | — |  |  |  | — |
Employee benefit expenses** |  |  | 9,416 |  |  |  | 4,960 |  |  |  | — |  |  |  | — |
| * | The amortization of intangible assets allocated to cost of sales amounted to CNY730, CNY425 and CNYnil (US$nil) and administrative expenses amounted to CNY83, CNY35 and CNYnil (US$nil) on the consolidated statements of profit or loss for the years ended December 31, 2022, 2023 and 2024.
| ** | The employee benefit expenses allocated to cost of sales amounted to CNY1,418, CNY870 and CNYnil (US$nil), selling and distribution expenses amounted to CNY111, CNY70, CNYnil (US$nil) and administrative expenses amounted to CNY9,058, CNY5,212 and CNYnil (US$nil) on the consolidated statements of profit or loss for the years ended December 31, 2022, 2023 and 2024.

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