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Income tax expense | 12 Months Ended
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Dec. 31, 2025
Income tax expense |
Income tax expense | 12. Income tax expense The Company is a tax exempted company incorporated in the Cayman Islands. In addition, dividend payments by the Company are not subject to withholding taxes. The subsidiaries incorporated in Hong Kong are governed by the Hong Kong Inland Revenue Ordinance and various local income tax laws Payments of dividends by Hong Kong companies are not subject to Hong Kong withholding tax. The subsidiaries incorporated in the PRC other than Hong Kong are governed by the Income Tax Law of the PRC concerning Foreign Investment and Foreign Enterprises and various local income tax laws. Dividends paid by our PRC operating subsidiaries may be subject to withholding taxes of 5%-10%. The Company does not have any deferred tax assets or liabilities as of December 31, 2023, 2024 and 2025. The reconciliation between tax expense and accounting profit at applicable PRC tax rates of 25% and Hong Kong tax rate of 16.5% is as follows
|  | Year Ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Loss before income taxes |  |  | (395,803 | ) |  |  | (500,370 | ) |  |  | (7,305 | )
Computed expected income tax expense |  |  | (98,951 | ) |  |  | (125,550 | ) |  |  | (1,827 | )
Tax effect of non-deductible expenses |  |  | 109,650 |  |  |  | 124,383 |  |  |  | - |
Tax effect of tax-exempt entities |  |  | (2,580 | ) |  |  | 2,938 |  |  |  | 2,558 |
Tax effect of non-taxable income |  |  | (8,119 | ) |  |  | - |  |  |  | - |
Income tax expense |  |  | - |  |  |  | 1,711 |  |  |  | 731 |

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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2024-03-27 + Details
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