v3.26.1
Fair Value and Fair Value Hierarchy of Financial Instruments (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value and Fair Value Hierarchy of Financial Instruments [Abstract]  
Schedule of Financial Instruments

The carrying amounts of the Group’s financial instruments, other than those with carrying amounts that reasonably approximate to fair values, are as follows:

 

   As at December 31, 
   Carrying amounts   Fair values 
   2024   2025   2025   2024   2025   2025 
   RMB   RMB   US$   RMB   RMB   US$ 
                         
Financial assets                        
Financial assets at FVTPL   1,141    4,000    572    1,141    4,000    572 
Financial assets included in other non-current assets   2,439    690    99    2,311    624    89 
Total   3,580    4,690    671    3,452    4,624    661 
Financial liabilities                              
Financial liabilities included in other payables and accruals   -    1,968    282    -    1,968    281 
Other non-current liabilities   6,274    12,031    1,720    5,742    11,706    1,674 
Non-current portion of interest-bearing bank and other borrowings (other than lease liabilities)   868,642    742,325    106,151    859,707    709,342    101,435 
Total   874,916    756,324    108,153    865,449    723,016    103,390 
Schedule of Assets Measured at Fair Value

As at December 31, 2024

 

   Fair value measurement using     
  

Quoted

prices in

active

markets

(Level 1)

  

Significant

observable

inputs

(Level 2)

  

Significant

unobservable

inputs

(Level 3)

   Total 
   RMB   RMB   RMB   RMB 
                     
Financial assets at FVTPL   1,141    -        -    1,141 

  

As at December 31, 2025

 

   Fair value measurement using         
  

Quoted

prices in

active

markets

(Level 1)

  

Significant

observable

inputs

(Level 2)

  

Significant

unobservable

inputs

(Level 3)

   Total   Total 
   RMB   RMB   RMB   RMB   US$ 
                     
Financial assets at FVTPL     -         -    4,000    4,000    572 

As at December 31, 2025

 

   Fair value measurement using         
  

Quoted

prices in

active

markets

(Level 1)

  

Significant

observable

inputs

(Level 2)

  

Significant

Unobservable

inputs

(Level 3)

   Total   Total 
   RMB   RMB   RMB   RMB   US$ 
                     
Financial liabilities included in other payables and accruals      -         -    1,968    1,968    281 
Other non-current liabilities   -    -    6,374    6,374    911