SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

SCHEDULE OF MAJOR SUBSIDIARIES AND CONSOLIDATED VARIABLE INTEREST ENTITIES

The following table lists major subsidiaries and the consolidated VIEs of the Company as of December 31, 2022:

	Palace of Incorporation		Percentage of ownership
Beijing Ronglian Yitong Information Technology Co., Ltd.		PRC		VIE
Beijing Ronglian Qimo Technology Co., Ltd.		PRC		100	%
Beijing Ronglian Guanghui Technology Co., Ltd.		PRC		100	%
Beijing Baiyi High-tech Information Technology Co., Ltd.		PRC		100	%
Beijing Ronglian Huitong Technology Information Co., Ltd.		PRC		100	%
Shenzhen Zhongtian Wangjing Technology Co., Ltd.		PRC		100	%
Cloopen Japan Co., Ltd.		Japan		100	%
Anxun Guantong (Beijing) Technology Co., Ltd.		PRC		100	%
Cloopen limited		HK		100	%

SCHEDULE OF CASH ON HAND AND CASH AT BANK

Cash consists of cash on hand and cash at bank. Cash at bank are deposited in financial institutions at below locations:

	December 31,
	2021		2022
	RMB		RMB
Cash on hand		28		23
Cash balances include deposits in: Financial institutions in the mainland of the PRC
—Denominated in Renminbi (“RMB”)		224,984		209,053
—Denominated in US$		121,721		142,257
—Denominated in Hong Kong S.A.R. Dollar (“HKD”)		16		-
Total cash balances held at mainland PRC financial institutions		346,721		351,310
Financial institutions in Hong Kong Special Administrative Region (“HKSAR”)
—Denominated in HKD		5,942		-
—Denominated in US$		192,427		105,357
—Denominated in RMB		64,726		-
Total cash balances held at HKSAR financial institutions		263,095		105,357
Financial institutions in Japan
—Denominated in Japanese Yen		8,890		53,464
Total cash balances held at Japan financial institutions		8,890		53,464
Financial institutions in Malaysia
—Denominated in Malaysian Ringgit		105		328
—Denominated in US$		3,912		3,099
Total cash balances held at Malaysia financial institutions		4,017		3,427
Financial institutions in Singapore
—Denominated in SGD		322		7,513
— Denominated in United Stated Dollars (“USD”)		-		301
Total cash balances held at Singapore financial institutions		322		7,814
Financial institutions in the United States
—Denominated in USD		31,893		5,047
Total cash balances held at the United States financial institutions		31,893		5,047
Financial institutions in the Philippines
—Denominated in PHP		1,213		-
Total cash balances held at the Philippines financial institutions		1,213		-
Financial institutions in Korean
— Denominated in Korean Won (“KRW”)		-		298
Total cash balances held at Korean financial institutions		-		298
Total cash balances held at financial institutions		656,151		526,717
Total cash balances		656,179		526,740

SCHEDULE OF TERM DEPOSITS MAINTAINED AT BANKS

Term deposits maintained at financial institutions consist of the following:

	2021		2022
	RMB		RMB
US$ denominated bank deposits with financial institutions in the PRC		1,609,864		915,845

SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

The estimated useful lives are as follows:

Computer and office equipment	3-5 years
Furniture and fixtures	3-5 years
Motor vehicles	4-5 years
Buildings	20 years
Leasehold improvements	The shorter of lease terms and estimated useful lives

SCHEDULE OF ESTIMATED USEFUL LIVES OF INTANGIBLE ASSETS

The estimated useful lives of intangible assets are as follows:

Software copyrights	8 years
Telecommunication business operation licenses	3-5 years
Technology	6-10 years
Non-compete arrangements	4-7 year
Customer relationship	3-10 years
Trademark	10 years
Order backlogs	1-4 years
Software	3-8 years

SCHEDULE OF CONSOLIDATED BALANCE SHEET FOR ADOPTION

The effect of the changes made to the Company’s consolidated balance sheet as of January 1, 2022 for the adoption of ASU 2016-02 is as follows:

	Balance as of		Adjustments due			Balance as of
	December 31,		to the adoption of			January 1,
	2021		ASU 2016-02			2022
		RMB		RMB			RMB
ASSETS
Prepayments and other current assets		136,665		(2,663	)		134,002
Operating lease right-of-use assets		-		34,948			34,948
LIABILITIES
Operating lease liabilities-current		-		(20,405	)		(20,405	)
Operating lease liabilities-non current		-		(11,882	)		(11,882	)

The impact of adopting ASU 2016-02 on the Company’s consolidated balance sheet as of December 31, 2022 are as follows:

							Adjustments due
							to the adoption of
	As reported			Legacy GAAP			ASU 2016-02
	RMB			RMB			RMB
ASSETS
Prepayments and other current assets		108,129			(109,489	)		(1,360	)
Operating lease right-of-use assets		16,342			-			16,342
LIABILITIES
Operating lease liabilities-current		(10,162	)		-			(10,162	)
Operating lease liabilities-non current		(6,448	)		-			(6,448	)