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LOSS BEFORE INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2024

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.