Acquisition (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

Acquisition [Abstract]

Schedule of Fair Value of the Identifiable Assets Acquired and Liabilities

The following table summarizes the fair value of the identifiable assets acquired and liabilities assumed at the acquisition date, which represents the net purchase price allocation at the date of the acquisition based on a valuation performed by an independent valuation firm engaged by the Company.

	Amount
	RMB		USD
Cash acquired		9,497		1,377
Accounts receivable, net		937		136
Prepaid expenses and other current assets		893		129
Deferred tax assets-current		6,163		894
		17,490		2,536
Property and equipment, net		163		24
Intangible assets, net		190,021		27,550
Long term deposits and other non-current assets		136		20
Goodwill		75,742		10,982
Total assets		283,552		41,112
Current liabilities		101,594		14,730
Total liabilities		101,594		14,730
Total consideration		181,958		26,382

	Amount
	RMB		USD
Cash acquired		168		24
Accounts receivable, net		97		14
Prepaid expenses and other current assets		15		2
Amounts due from related parties		6,563		952
		6,843		992
Intangible assets, net		100		14
Goodwill		4,971		721
Total assets		11,914		1,727
Current liabilities		11,814		1,713
Total liabilities		11,814		1,713
Total consideration		100		14

The following table summarizes the fair value of the identifiable assets acquired and liabilities assumed at the acquisition date, which represents the net purchase price allocation at the date of the acquisition based on a valuation performed by an independent valuation firm engaged by the Company.

	Amount
	RMB		USD
Cash acquired		9,497		1,377
Accounts receivable, net		937		136
Prepaid expenses and other current assets		893		129
Deferred tax assets-current		6,163		894
		17,490		2,536
Property and equipment, net		163		24
Intangible assets, net		190,021		27,550
Long term deposits and other non-current assets		136		20
Goodwill		75,742		10,982
Total assets		283,552		41,112
Current liabilities		101,594		14,730
Total liabilities		101,594		14,730
Total consideration		181,958		26,382

	Amount
	RMB		USD
Cash acquired		168		24
Accounts receivable, net		97		14
Prepaid expenses and other current assets		15		2
Amounts due from related parties		6,563		952
		6,843		992
Intangible assets, net		100		14
Goodwill		4,971		721
Total assets		11,914		1,727
Current liabilities		11,814		1,713
Total liabilities		11,814		1,713
Total consideration		100		14

Schedule of Pro Forma Results of Operations

The pro forma results have been prepared for comparative purpose only based on management’s best estimate and do not purport to be indicative of the results of operations which actually would have resulted had the acquisitions occurred as of the beginning of period:

	For the Year ended December 31, 2021		For the Year ended December 31, 2021
	RMB		USD
Pro forma revenue		1,860,448		269,740
Pro forma gross profit		332,864		48,261
Pro forma income from operations		179,664		26,049
Pro forma net income		184,552		26,758

The pro forma results have been prepared for comparative purpose only based on management’s best estimate and do not purport to be indicative of the results of operations which actually would have resulted had the acquisitions occurred as of the beginning of period:

	For the Year ended December 31, 2021		For the Year ended December 31, 2021
	RMB		USD
Pro forma revenue		1,860,448		269,740
Pro forma gross profit		332,864		48,261
Pro forma income from operations		179,664		26,049
Pro forma net income		184,552		26,758