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Fair value of financial assets and liabilities | 12 Months Ended
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Dec. 31, 2025
Fair value of financial assets and liabilities |
Fair value of financial assets and liabilities | 9. Fair value of financial assets and liabilities The Company’s financial instruments consist of non-derivative financial assets and liabilities. The fair value of these non-derivative financial instruments is determined using internally generated valuation models, which are usually developed from generally accepted valuation models. The majority of the significant inputs into these models may not be observable in the market, and may be derived from interest rates based on assumptions. The selection of the appropriate valuation model, as well as the determination of key inputs used such as the expected future cash flows on the financial instrument, the probability of counterparty default and the appropriate discount rate to be used, require management judgment and estimation.
|  | As of December 31, 2025 |
|  | Fair value |  |  | Carrying Amount |
|  | RMB’000 |  |  | RMB’000 |
Financial assets |  |  |  |  |  |
Cash and cash equivalents |  |  | 3,339 |  |  |  | 3,339 |
Trade receivable |  |  | 16,678 |  |  |  | 16,678 |
|  |  | 20,017 |  |  |  | 20,017 |
Financial liabilities |  |  |  |  |  |  |  |
Convertible notes payable |  |  | 5,393 |  |  |  | 5,393 |
Trade payable |  |  | 2,422 |  |  |  | 2,422 |
Salary and benefit payable |  |  | 4,262 |  |  |  | 4,262 |
Other payable |  |  | 22,424 |  |  |  | 22,424 |
|  |  | 34,501 |  |  |  | 34,501 |
|  | As of December 31, 2024 |
|  | Fair value |  |  | Carrying Amount |
|  | RMB’000 |  |  | RMB’000 |
Financial assets |  |  |  |  |  |
Cash, cash equivalents and restricted cash |  |  | 79 |  |  |  | 79 |
Trade receivable |  |  | 12,568 |  |  |  | 12,568 |
|  |  | 12,647 |  |  |  | 12,647 |
Financial liabilities |  |  |  |  |  |  |  |
Convertible notes payable |  |  | 12,922 |  |  |  | 12,922 |
Trade payable |  |  | 1,302 |  |  |  | 1,302 |
Salary and benefit payable |  |  | 3,764 |  |  |  | 3,764 |
Other payable |  |  | 387 |  |  |  | 387 |
|  |  | 18,375 |  |  |  | 18,375 |

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