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REVENUE INFORMATION (Tables)
12 Months Ended
Dec. 31, 2022
Revenue from Contract with Customer [Abstract]  
SCHEDULE OF DISAGGREGATION OF REVENUE

SCHEDULE OF DISAGGREGATION OF REVENUE

Major products/services lines  Year ended December 31, 
   2020   2021   2022 
   RMB   RMB   RMB 
CPaaS               
- Text messaging   244,445    235,842    119,416 
- Voice calls   81,574    56,892    25,953 
- Others (Note2)   59,418    56,136    46,796 
Cloud-based CC   227,550    276,126    310,765 
Cloud-based UC&C   107,378    125,358    89,350 
Other services   3,088    2,334    1,354 
Revenues   723,453    752,688    593,634 

 

Note 1: The gross amount of revenue from services as an agent was RMB212 million, RMB166 million and RMB89 million for the years ended December 31, 2020, 2021 and 2022. The net amount of revenue from services as an agent was RMB50 million, RMB41 million and RMB14 million for the years ended December 31, 2020, 2021 and 2022 respectively.

 

Note 2: Others mainly include CPaaS revenue from the customers’ use of the Group’s Internet of Things (IoT) and jointly-operated CPaaS platforms.

 

Timing of revenue recognition  Year ended December 31, 
   2020   2021   2022 
   RMB   RMB   RMB 
Point in time   490,449    476,019    381,163 
Over time   233,004    276,669    212,471 
Revenues   723,453    752,688    593,634 

 

 

Primary geographical markets (based on the location of customers)  Year ended December 31, 
   2020   2021   2022 
   RMB   RMB   RMB 
The PRC   700,535    711,932    556,663 
Japan   22,918    40,756    36,971 
Revenues   723,453    752,688    593,634 

 

Revenue based on a gross basis/ net basis  Year ended December 31, 
   2020   2021   2022 
   RMB   RMB   RMB 
On a gross basis   667,732    689,667    579,629 
On a net basis   55,722    63,021    14,005 
Revenues   723,453    752,688    593,634 
SCHEDULE OF CONTRACT ASSETS AND CONTRACT LIABILITIES

The Group’s contract assets and contract liabilities as of December 31, 2020, 2021 and 2022 are as follows:

 

   December 31, 
   2020   2021   2022 
   RMB   RMB   RMB 
Contract assets   18,342    21,118    50,838 
Contract liabilities   177,376    285,936    359,801 
SCHEDULE OF CONTRACT ASSETS

Changes in the contract assets balances for the years ended December 31, 2020, 2021 and 2022 are as follows:

 

   Year ended December 31, 
   2020   2021   2022 
   RMB   RMB   RMB 
Gross amount at the beginning of the year   16,577    25,075    31,722 
Increases due to revenue recognized during the year   46,662    51,712    50,825 
Transfers to accounts receivable during the year   (38,164)   (45,065)   (19,403)
Gross amount at the end of the year   25,075    31,722    63,144 
Allowance for contract assets   (6,733)   (10,604)   (12,306)
Contract assets, net   18,342    21,118    50,838 

 

 

The movement of the allowance for contract assets is as follows:

 

   Year ended December 31, 
   2020   2021   2022 
   RMB   RMB   RMB 
Balance at the beginning of the year   995    6,733    10,604 
Additions charged to bad debt expense   5,738    3,871    1,702 
Balance at the end of the year   6,733    10,604    12,306 
SCHEDULE OF CONTRACT LIABILITIES

Changes in the contract liabilities balances for the years ended December 31, 2020, 2021 and 2022 are as follows:

 

   Year ended December 31, 
   2020   2021   2022 
   RMB   RMB   RMB 
Balance at the beginning of the year   121,748    177,376    285,936 
Revenue recognized that was included in the contract liabilities balance at the beginning of the year   (81,807)   (74,907)   (96,082)
Increase due to cash received, excluding amount recognized as revenue during the year   137,435    183,467    169,947 
Balance at the end of the year   177,376    285,936    359,801