| NOTES TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS |
| 32. | NOTES
TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS |
| a) | Major
non-cash transactions |
| i. | During the year ended December 31,
2025, the Company granted 633,243 options (2024: Nil, 2023: Nil) under the Post-IPO option scheme to 33 grantees. |
| ii. | During the year ended December 31,
2025, the Company issued 48,439 RSUs under the 2021 RSU scheme to 34 grantees and 1,177,256 RSUs under the 2022 RSU scheme to 145 grantees.
During the year ended December 31, 2024, the Company granted nil RSUs under 2021RSU and granted 777,006 RSUs under the 2022 RSU scheme
to 59 grantees. During the year ended December 31, 2023, the Company granted nil RSUs under 2021RSU and granted 1,379,094 RSUs under the
2022 RSU scheme to 172 grantees. |
| iii. | During the year ended December 31,
2025, the Company issued 1,592,607 newly issued shares to employees including 176,278 newly issued shares to Dr. Zhai as settlement of
bonus of RMB58,869 (US$8,418) (2024: RMB49,350, 2023: RMB55,468). |
| iv. | During the year ended December 31, 2025, the Group had non-cash additions
to right-of-use assets and lease liabilities of RMB5,047 (US$722) (2024: RMB17,108,2023: RMB16,194), and non-cash disposals of RMB2,675
(US$382) and RMB3,360 (US$480) (2024: RMB1,067 and RMB1,152,2023:Nil and Nil), respectively, in respect of lease arrangements for buildings.
|
| | | |
| | v. | As at December 31, 2025, 2024 and 2023, the Group had non-cash additions to intangible assets of nil, RMB1,403,
and RMB805, respectively, and non-cash additions to property, plant and equipment of RMB 10,011(US$1,432), RMB9,424 and RMB26,823, respectively,
included in other payables and accruals. |
| b) | Changes in liabilities arising from financing activities |
| | |
Accrued
interest in
other payables
and accruals | | |
Bank and
other loans | | |
Lease
liabilities | |
| | |
RMB | | |
RMB | | |
RMB | |
| | |
| | |
| | |
| |
| At January
1, 2023 | |
| 383 | | |
| 1,775,505 | | |
| 17,222 | |
| Changes
from financing cash flows | |
| (91,027 | ) | |
| (2,591 | ) | |
| (10,766 | ) |
| New
leases | |
| - | | |
| - | | |
| 16,194 | |
| Interest
expenses | |
| 91,690 | | |
| - | | |
| 1,321 | |
| Interest
paid classified as financing cash flows | |
| - | | |
| - | | |
| (1,321 | ) |
| Effect
of change in foreign exchange rates | |
| - | | |
| - | | |
| 31 | |
| At
December 31, 2023 | |
| 1,046 | | |
| 1,772,914 | | |
| 22,681 | |
| | |
Accrued
interest in
other payables
and accruals | | |
Bank and
other loans | | |
Lease
liabilities | |
| | |
RMB | | |
RMB | | |
RMB | |
| | |
| | |
| | |
| |
| At January
1, 2024 | |
| 1,046 | | |
| 1,772,914 | | |
| 22,681 | |
| Changes
from financing cash flows | |
| (59,057 | ) | |
| (136,928 | ) | |
| (8,413 | ) |
| New
leases | |
| - | | |
| - | | |
| 17,108 | |
| Disposal | |
| - | | |
| - | | |
| (1,152 | ) |
| Interest
expenses | |
| 59,276 | | |
| 2,279 | | |
| 1,498 | |
| Interest
paid classified as financing cash flows | |
| - | | |
| - | | |
| (1,498 | ) |
| Effect
of change in foreign exchange rates | |
| - | | |
| - | | |
| 8 | |
| At
December 31, 2024 | |
| 1,265 | | |
| 1,638,265 | | |
| 30,232 | |
| |
|
Accrued
interest in
other payables
and accruals |
|
|
Bank and
other loans |
|
|
Lease
liabilities |
|
| |
|
RMB |
|
|
RMB |
|
|
RMB |
|
| |
|
|
|
|
|
|
|
|
|
| At January
1, 2025 |
|
|
1,265 |
|
|
|
1,638,265 |
|
|
|
30,232 |
|
| Changes
from financing cash flows |
|
|
(50,190 |
) |
|
|
316,980 |
|
|
|
(9,717 |
) |
| New
leases |
|
|
- |
|
|
|
- |
|
|
|
5,047 |
|
| Disposal |
|
|
- |
|
|
|
- |
|
|
|
(3,360 |
) |
| Interest
expenses |
|
|
49,534 |
|
|
|
2,278 |
|
|
|
1,118 |
|
| Interest
paid classified as financing cash flows |
|
|
- |
|
|
|
- |
|
|
|
(1,118 |
) |
| Effect
of change in foreign exchange rates |
|
|
- |
|
|
|
- |
|
|
|
(6 |
) |
| At
December 31, 2025 |
|
|
609 |
|
|
|
1,957,523 |
|
|
|
22,196 |
|
| At
December 31, 2025 in US$ |
|
|
87 |
|
|
|
279,922 |
|
|
|
3,174 |
|
| c) | Total
cash outflow for leases |
The
total cash outflow for leases included in the statements of cash flows is as follows:
| | |
For
the years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
RMB | | |
RMB | | |
RMB | | |
US$ | |
| | |
| | |
| | |
| | |
| |
| Within operating
activities | |
| 181 | | |
| 238 | | |
| 329 | | |
| 47 | |
| Within
financing activities | |
| 12,087 | | |
| 9,911 | | |
| 10,835 | | |
| 1,549 | |
| | |
| 12,268 | | |
| 10,149 | | |
| 11,164 | | |
| 1,596 | |
|