v3.26.1
Deferred Tax (Tables)
 12 Months Ended
Dec. 31, 2025
Deferred Tax [Abstract]  
Schedule of Movements in Deferred Tax Liabilities and Assets

The movements in deferred tax liabilities and assets during the reporting period are as follows:

   Fair value adjustments arising from acquisition of a subsidiary   Right-of-use assets   Total 
   RMB   RMB   RMB 
At January 1, 2024   10,549    5,413    15,962 
Deferred tax (credited)/charged to the statement of profit or loss during the year (note 9)   (5,181)   1,300    (3,881)
Deferred tax liabilities at December 31, 2024 and January 1, 2025   5,368    6,713    12,081 
Deferred tax charged/(credited) to the statement of profit or loss during the year (note 9)   1,975    (1,241)   734
Deferred tax liabilities at December 31, 2025   7,343    5,472    12,815 
Deferred tax liabilities at December 31, 2025 in US$   1,051    782    1,833 
Schedule of Movements in Deferred Tax Assets

Deferred tax assets

 

   Contract liabilities   Lease liabilities   Donation expenses   Losses Available
for Offsetting
Against
Future
Taxable
profits		   Total 
   RMB   RMB   RMB   RMB   RMB 
                     
At January 1, 2024   43,440    5,413    -    16,402    65,255 
Deferred tax (credited)/charged to the statement of profit or loss during the year (note 11)   (5,623)   1,300    2,896    (12,879)   (14,306)
Deferred tax assets at December 31, 2024 and January 1, 2025   37,817    6,713    2,896    3,523    50,949 
Deferred tax (credited)/charged to the statement of profit or loss during the year (note 11)   (12,582)   (1,241)   (1,204)   8,850    (6,177)
Deferred tax assets at December 31, 2025   25,235    5,472    1,692    12,373    44,772 
Deferred tax assets at December 31, 2025 in US$   3,609    782    242    1,769    6,402 
Schedule of Deferred Tax Assets and Liabilities The following is an analysis of the deferred tax balances of the Group for financial reporting purposes:
   As at December 31, 
   2024   2025   2025 
   RMB   RMB   US$ 
             
Deferred tax offset in the consolidated statements of financial position   6,713    12,815    1,833 
Net deferred tax assets recognized in the consolidated statements of financial position   44,236    31,957    4,570 
Net deferred tax liability recognized in the consolidated statements of financial position   5,368    -    -