DEFERRED TAX ASSETS AND LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2023

Deferred Tax Assets And Liabilities

Schedule of net deferred tax assets and liabilities

	As of
	December 31,
	2022			2023		2023
	CNY			CNY		US$
Deferred tax assets		488			—		—
Offset amount		(488	)		—		—
Deferred tax assets after offsetting		—			—		—
Deferred tax liabilities before offsetting		5,764			—		—
Offset amount		(488	)		—		—
Deferred tax liabilities after offsetting		5,276			—		—

Schedule of gross movement of the deferred tax account

	2022		2023			2023
		CNY		CNY			US$
As of January 1		2,478		5,276			744
Charged/(credited) to the consolidated statements of profit or loss during the year		2,798		(10	)		(1	)
Disposal of PSTT		—		(5,266	)		(743	)
As of December 31		5,276		—			—

Schedule of deferred tax assets

	Provision for loss allowance			Significant financing component of the contract with customers			Lease liabilities			Losses available for offsetting against future taxable profits			Total
		CNY			CNY			CNY						CNY
As of January 1, 2022		2,143			540			454			154			3,291
Charged to the consolidated statements of profit or loss during the year		(2,136	)		(478	)		(35	)		(154	)		(2,803	)
As of December 31, 2022		7			62			419			—			488
As of January 1, 2023		7			62			419			—			488
Charged to the consolidated statements of profit or loss during the year		—			(22	)		(57	)		—			(79	)
Disposal of PSTT		(7	)		(40	)		(362	)		—			(409	)
As of December 31, 2023		—			—			—			—			—
As of December 31, 2023 US$		—			—			—			—			—

Schedule of deferred tax liabilities

	Temporary difference on assets recognized under IFRIC 12			Right-of-use assets			Total
		CNY			CNY			CNY
As of January 1, 2022		5,270			499			5,769
Credited to the consolidated statements of profit or loss during the year		—			(5	)		(5	)
As of December 31, 2022		5,270			494			5,764
As of January 1, 2023		5,270			494			5,764
Credited to the consolidated statements of profit or loss during the year		—			(89	)		(89	)
Disposal of PSTT		(5,270	)		(405	)		(5,675	)
As of December 31, 2023		—			—			—
As of December 31, 2023 US$		—			—			—

Schedule of deferred tax not recognized

	December 31,
	2022		2023		2023
	CNY		CNY		US$
Deductible temporary differences with no deferred tax assets recognized		21,929		1,200		170
Tax losses with no deferred tax assets recognized		16,073		6,077		859
Total		38,002		7,277		1,029

Schedule of expiration dates of the tax losses

	December 31,
	2022		2023		2023
	CNY		CNY		US$
Year of expiration
2022		—		—		—
2023		2,318		—		—
2024		1,835		1,745		247
2025		2,476		1,462		207
2026		7,040		1,411		199
2027		2,302		499		70
2028		—		828		117
Total		15,971		5,945		840