FINANCIAL INSTRUMENTS (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

Notes and other explanatory information [abstract]

Schedule of financial assets

	December 31,		June 30,
	2022		2023		2023
	CNY		CNY		US$
	(Audited)		(Unaudited)		(Unaudited)
Debt instruments at amortized cost:
Trade receivables: current		46,760		56,274		7,758
Trade receivables: non-current		10,520		4,714		650
Financial assets included in other receivables		82,406		78,943		10,883
Financial assets at fair value through other comprehensive income:
Bills receivable		8,500		9,200		1,268
Total		148,186		149,131		20,559
Total Current		137,666		144,417		19,909
Total Non-current		10,520		4,714		650

	December 31,
	2021		2022		2022
	CNY		CNY		US$
Debt instruments at amortized cost:
Trade receivables: current		41,526		46,760		6,779
Trade receivables: non-current		9,501		10,520		1,525
Financial assets included in other receivables		85,224		82,406		11,946
Financial assets at fair value through other comprehensive income：
Bills receivable		—		8,500		1,232
Total		136,251		148,186		21,482
Total current		126,750		137,666		19,957
Total non-current		9,501		10,520		1,525

Schedule of financial liabilities

	December 31,		June 30,		June 30
	2022		2023		2023
		CNY		CNY		US$
		(Audited)		(Unaudited)		(Unaudited)
Derivatives not designated as hedging instruments：
Derivative financial liabilities (i)		824		958		132
Financial liabilities at amortized cost:
Trade payables		20,326		21,529		2,968
Financial liabilities in other payables and accruals		6,749		83,809		11,555
Lease liabilities		2,915		2,382		330
Due to related companies		3,408		6,117		843
Due to the Shareholder		7,153		184,054		25,375
Interest-bearing loans and borrowings		74,000		72,500		9,996
Total		115,375		371,349		51,199
Total current		42,777		301,276		41,538
Total non-current		72,598		70,073		9,661

	December 31,		December 31,		December 31,
	2021		2022		2022
		CNY		CNY		US$
Derivatives not designated as hedging instruments：
Derivative financial liabilities (i)		1,710		824		119
Financial liabilities at amortized cost:
Trade payables		21,118		20,326		2,946
Financial liabilities in other payables and accruals		5,903		6,749		978
Dividends payable		5,048		—		—
Lease liabilities		2,189		2,915		422
Due to related companies		5,710		3,408		494
Due to the Shareholder		14,050		7,153		1,037
Interest-bearing loans and borrowings		77,000		74,000		10,729
Total		132,728		115,375		16,725
Total current		57,520		42,777		6,200
Total non-current		75,208		72,598		10,525

(i) On January 20, 2021, the Company entered into a securities purchase agreement with certain institutional investors, pursuant to which the Company issued and sold on January 22, 2021, (i) in a registered direct offering, an aggregate of 3,960,000 of its common shares at a price of US$1.85 per share, and (ii) in a concurrent private placement, warrants initially exercisable for the purchase of an aggregate of 1,584,000 of its common shares with an initial exercise price of US$2.35 per share.

Schedule of group’s financial instruments carrying amount

	December 31,				June 30,
	2022				2023				2023
	CNY				CNY				US$
	(Audited)				(Unaudited)				(Unaudited)
	Carrying amount		Fair value		Carrying amount		Fair value		Carrying amount		Fair value
Financial liabilities
Interest-bearing loans and borrowings		74,000		77,636		72,500		76,396		9,996		10,532
Total		74,000		77,636		72,500		76,396		9,996		10,532

	December 31,
	2021				2022				2022
	CNY				CNY				US$
	Carrying amount		Fair value		Carrying amount		Fair value		Carrying amount		Fair value
Financial liabilities
Interest-bearing loans and borrowings		77,000		79,003		74,000		77,636		10,728		11,255

Schedule of fair value measurement

As of December 31, 2022	Fair value measurement using
	Quoted prices in active markets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
	CNY		CNY		CNY		CNY
Recurring fair value measurement:
Financial assets
Bills receivable		—		8,500		—		8,500
Financial liabilities
Derivative financial liabilities		—		824		—		824

As of June 30, 2023 (Unaudited)	Fair value measurement using
	Quoted prices in active markets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
	CNY		CNY		CNY		CNY
Recurring fair value measurement:
Financial assets
Bills receivables		—		9,200		—		9,200
Financial liabilities
Derivative financial liabilities		—		958		—		958

As of June 30, 2023 (Unaudited)	Fair value measurement using
	Quoted prices in active markets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
	US$		US$		US$		US$
Recurring fair value measurement:
Financial assets
Bills receivables		—		1,268		—		1,268
Financial liabilities
Derivative financial liabilities		—		132		—		132

As of December 31, 2021	Fair value measurement using
	Quoted prices in active markets (Level 1)	Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
	CNY	CNY		CNY		CNY
Recurring fair value measurement:
Financial liabilities
Derivative financial liabilities	—		1,710		—		1,710

As of December 31, 2022	Fair value measurement using
	Quoted prices in active markets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
	CNY		CNY		CNY		CNY
Recurring fair value measurement:
Financial assets
Bills receivable		—		8,500		—		8,500
Financial liabilities
Derivative financial liabilities		—		824		—		824

As of December 31, 2022	Fair value measurement using
	Quoted prices in active markets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
	US$		US$		US$		US$
Recurring fair value measurement:
Financial assets
Bills receivable		—		1,232		—		1,232
Financial liabilities
Derivative financial liabilities		—		119		—		119