v3.26.1
Loss Before Tax (Tables)
 12 Months Ended
Dec. 31, 2025
Loss Before Tax [Abstract]  
Schedule of Loss Before Tax

The Group’s loss before tax is arrived at after charging/(crediting):

 

       For the years ended December 31, 
   Notes   2023   2024   2025   2025 
       RMB   RMB   RMB   US$ 
                     
Cost of inventories sold        29,342    27,031    42,481    6,074 
Cost of services provided        1,201    2,054    2,277    326 
Write-down of inventories to net realizable value   20    -      
-
    4,180    598 
Depreciation of property, plant and equipment**   12    55,281    71,184    65,761    9,404 
Depreciation of investment property**        15,883    
-
    
-
    
-
 
Depreciation of right-of-use assets**   13(a)   11,632    11,134    10,657    1,524 
Amortization of intangible assets**   15    10,399    10,851    10,062    1,439 
Research and development costs        706,972    947,245    1,137,448    162,653 
Employee benefit expense (including directors’ remuneration):                         
Wages and salaries        337,381    367,008    404,195    57,799 
Equity-settled share-based payment expenses**   31    31,503    20,924    20,874    2,985 
Pension scheme contributions (defined contribution scheme)*        30,705    34,404    35,234    5,038 
Total        399,589    422,336    460,303    65,822 
Fair value (gain)/loss, net:                         
Derivative financial instruments        (2,822)   
-
    
-
    
-
 
Financial assets at FVTPL        699    832    1,134    162 
Financial liabilities at FVTPL   36(b)    
-
    
-
    29,533    4,223 
(Gain)/Loss on disposal of items of property, plant and equipment        (4)   50    18    3 
Gain on disposal of items of lease        
-
    (85)   (685)   (99)
Lease payments not included in the measurement of lease liabilities   13(c)   181    238    329    47 
Government grants related to income        (19,358)   (9,073)   (14,496)   (2,073)
Bank interest income        (32,409)   (37,840)   (82,125)   (11,744)
Auditors’ remuneration        2,550    7,900    5,100    729 
Donations        3,988    6,322    23,395    3,345 
Penalty        24    1,425    5,777    826 
Foreign exchange (gain)/loss, net        (1,621)   (6,694)   10,161    1,453 

 

*There are no forfeited contributions that may be used by the Group as the employer to reduce the existing level of contributions.

 

** The depreciation of property, plant and equipment, the depreciation of investment property, the depreciation of right-of-use assets, the amortization of intangible assets and the equity-settled share-based payment expenses for the years are included in “Cost of Sales”, “Research and development expenses”, “Selling and distribution expenses” and “Administrative expenses” in the consolidated statements of profit or loss.