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Loss before income taxes | 12 Months Ended
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Dec. 31, 2025
Loss before income taxes | 11. Loss before income taxes Expenses by nature:
|  | Year Ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Depreciation of property, plant and equipment |  |  | 2,903 |  |  |  | - |  |  |  | - |
Amortization of intangible asset |  |  | 1 |  |  |  | - |  |  |  | - |
Amortization of right-of-use asset |  |  | - |  |  |  | 250 |  |  |  | 520 |
Directors |  |  |  |  |  |  |  |  |  |  |  |
- salaries and related costs |  |  | 552 |  |  |  | 1,581 |  |  |  | 1,308 |
- social benefits contribution |  |  | - |  |  |  | 41 |  |  |  | - |
Key management personnel (other than directors) |  |  |  |  |  |  |  |  |  |  |  |
- salaries and related costs |  |  | 1,317 |  |  |  | 360 |  |  |  | 360 |
- social benefits contribution |  |  | 10 |  |  |  | - |  |  |  | - |
Other than directors and key management personnel |  |  |  |  |  |  |  |  |  |  |  |
- salaries and related costs |  |  | 605 |  |  |  | 1,404 |  |  |  | 1,686 |
- social benefits contribution |  |  | 14 |  |  |  | 23 |  |  |  | - |
During the year ended December 31, 2024 and 2025, the Company incurred the remuneration expenses of RMB1.6 million and 1.3 million respectively, for directors, and RMB0.4 and RMB0.4 million, respectively, for key management personnel.

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- Definition The disclosure of provisions. [Refer: Provisions] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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