Taxation (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Summary of Loss by Tax Jurisdiction

Loss by tax jurisdictions

	Years ended December 31,
	2019		2020		2021
	RMB		RMB		RMB
Loss from Mainland China operations		722,687		456,596		882,229
Loss from non-Mainland China operations		10,122		53,816		71,618
Total loss before tax and share of loss of equity-method investments		732,809		510,412		953,847

Summary of Current and Deferred Portion of Income Tax Expenses Included in Consolidated Statements of Operations and Comprehensive Loss

The current and deferred portion of income tax expenses included in the consolidated statements of operations and comprehensive loss are as follows:

	Years ended December 31,
	2019			2020			2021
	RMB			RMB			RMB
Current tax expenses		—			—			—
Deferred tax benefits		(30,120	)		(47,320	)		(143,863	)
Total income tax benefits		(30,120	)		(47,320	)		(143,863	)

Schedule of Reconciliation of Total Tax Expenses Computed by Applying Respective Statutory Income Tax Rate to Pre-Tax Income

The Group did not incur any current income tax expenses for the years ended December 31, 2019, 2020 and 2021. The reconciliation of total tax expenses computed by applying the respective statutory income tax rate to pre-tax income is as follows:

	Years ended December 31,
	2019			2020			2021
	RMB			RMB			RMB
PRC income tax rate		25.00	%		25.00	%		25.00	%
Expenses not deductible for tax purposes		(1.03	%)		(2.75	%)		(11.86	%)
Super deduction on technology and content expenses		2.87	%		3.52	%		2.83	%
Effect of preferential tax rate for high-tech enterprises		(2.69	%)		(6.16	%)		6.25	%
Effect of different tax rates of a subsidiary operating in other jurisdiction		(0.12	%)		(1.33	%)		(1.85	%)
Effect of enacted tax rate change of deferred tax liabilities		—			0.20	%		—
Effect of expired tax loss		—			—			(0.54	%)
Change in valuation allowance		(20.03	%)		(9.42	%)		(4.62	%)
True up		0.11	%		0.21	%		(0.13	%)
Total		4.11	%		9.27	%		15.08	%

Summary of Deferred Tax Assets and Deferred Tax Liabilities

11. Taxation—(Continued)

Deferred tax assets and deferred tax liabilities:

	As of December 31,
	2019			2020			2021
	RMB			RMB			RMB
Deferred tax assets
Tax loss carried forward		229,955			283,378			278,980
Deductible temporary differences		38,481			32,982			59,598
Allowance for credit losses		98			—			375
Inventory provision		—			—			649
Unrealized fair value losses for certain investments		—			—			438
Impairment loss of long-term investments		—			—			4,125
Total deferred tax assets		268,534			316,360			344,165
Less: valuation allowance		(268,534	)		(316,360	)		(344,165	)
Net deferred tax assets		—			—			—
Deferred tax liabilities
Identifiable intangible assets and deferred cost acquired		389,280			341,960			223,138
Total deferred tax liabilities		389,280			341,960			223,138

Movement of Deferred Tax Valuation Allowance

The movement of deferred tax valuation allowance is as follows:

	As of December 31,
	2019		2020		2021
	RMB		RMB		RMB
Balance at beginning of the year		119,106		268,534		316,360
Additions, net of foreign exchange impacts		149,428		47,826		27,805
Balance at end of the year		268,534		316,360		344,165