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LEASES | 12 Months Ended
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Dec. 31, 2024
Leases |
LEASES |
10. |  | LEASES
(a) |  | Right-of-use assets
The carrying amounts of the Group’s right-of-use assets and the movements during the years indicated are as follows:
Schedule of right-of-use assets |  |  |  |  |  |  |  |  |
|  | Motor vehicles |  |  | Offices and warehouses |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |
As of January 1, 2023 |  |  | 425 |  |  |  | 2,568 |  |  |  | 2,993 |
Depreciation charge |  |  | (100 | ) |  |  | (950 | ) |  |  | (1,050 | )
Foreign currency translation difference |  |  | — |  |  |  | 24 |  |  |  | 24 |
Disposal of PSTT |  |  | (325 | ) |  |  | (1,296 | ) |  |  | (1,621 | )
As of December 31, 2023 |  |  | — |  |  |  | 346 |  |  |  | 346 |
As of January 1, 2024 |  |  | — |  |  |  | 346 |  |  |  | 346 |
Depreciation charge |  |  | — |  |  |  | (346 | ) |  |  | (346 | )
Foreign currency translation difference |  |  | — |  |  |  | — |  |  |  | — |
As of December 31, 2024 |  |  | — |  |  |  | — |  |  |  | — |
As of December 31, 2024 (US$) |  |  | — |  |  |  | — |  |  |  | — |
There was no impairment loss on right-of-use assets for the years ended December 31, 2022, 2023 and 2024.
(b) |  | Lease liabilities
The carrying amount of lease liabilities and the movements during the years are as follows:
Schedule of lease liabilities |  |  |  |  |  |  |  |  |
|  | Motor vehicles |  |  | Offices and warehouses |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |
As of January 1, 2023 |  |  | 322 |  |  |  | 2,593 |  |  |  | 2,915 |
Addition |  |  | — |  |  |  | — |  |  |  | — |
Accretion of interest recognized during the year |  |  | 13 |  |  |  | 86 |  |  |  | 99 |
Payments |  |  | (60 | ) |  |  | (964 | ) |  |  | (1,024 | )
Foreign currency translation difference |  |  | — |  |  |  | 27 |  |  |  | 27 |
Disposal of PSTT |  |  | (275 | ) |  |  | (1,382 | ) |  |  | (1,657 | )
As of December 31, 2023 |  |  | — |  |  |  | 360 |  |  |  | 360 |
Analyzed into: |  |  |  |  |  |  |  |  |  |  |  |
Current portion |  |  | — |  |  |  | 360 |  |  |  | 360 |
Non-current portion |  |  | — |  |  |  | — |  |  |  | — |
|  | Motor vehicles |  |  | Offices and warehouses |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |
As of January 1, 2024 |  |  | — |  |  |  | 360 |  |  |  | 360 |
Addition |  |  | — |  |  |  | — |  |  |  | — |
Accretion of interest recognized during the year |  |  | — |  |  |  | 6 |  |  |  | 6 |
Payments |  |  | — |  |  |  | (366 | ) |  |  | (366 | )
As of December 31, 2024 |  |  | — |  |  |  | — |  |  |  | — |
Analyzed into: |  |  |  |  |  |  |  |  |  |  |  |
Current portion |  |  | — |  |  |  | — |  |  |  | — |
Non-current portion |  |  | — |  |  |  | — |  |  |  | — |
As of December 31, 2024 (US$) |  |  | — |  |  |  | — |  |  |  | — |
Current portion (US$) |  |  | — |  |  |  | — |  |  |  | — |
Non-current portion (US$) |  |  | — |  |  |  | — |  |  |  | — |
(c) |  | Lease-related expenses
The amounts recognized in profit or loss in relation to leases are, as follows:
Schedule of lease-related expenses |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |  |  | 2024 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Depreciation expense of right-of-use assets |  |  | 1,413 |  |  |  | 1,050 |  |  |  | 346 |  |  |  | 47 |
Interest on lease liabilities |  |  | 133 |  |  |  | 99 |  |  |  | 6 |  |  |  | 1 |
Expense relating to short-term leases |  |  | 490 |  |  |  | 323 |  |  |  | 371 |  |  |  | 52 |
Total amounts recognized in profit or loss |  |  | 2,036 |  |  |  | 1,472 |  |  |  | 723 |  |  |  | 100 |
(d) |  | The total cash outflow for leases is disclosed in Note 22(c) to the financial statements.

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