FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2021

Financial Instruments

Schedule of financial assets

	December 31,
	2020		2021		2021
	CNY		CNY		US$
	(As adjusted)
Debt instruments at amortized cost:
Accounts and bills receivable - current		29,771		41,526		6,533
Accounts and bills receivable - non-current		31,676		9,501		1,495
Financial assets included in other receivables		1,118		85,224		13,408
Due from related companies		123,893		—		—
Financial assets at fair value through profit or loss：
Listed equity investments (i)		138,674		—		—
Structured deposit (ii)		5,000		—		—
Total		330,132		136,251		21,436
Total current		298,456		126,750		19,941
Total non-current		31,676		9,501		1,495

Schedule of financial liabilities

	December 31,		December 31,		December 31,
	2020		2021		2021
	CNY		CNY		US$
	(As adjusted)
Derivatives not designated as hedging instruments:
Derivative financial liabilities (i)		—		1,710		269
Financial liabilities at amortized cost:
Trade payables		28,621		21,118		3,321
Financial liabilities in other payables and accruals		4,605		5,903		929
Dividends payable		—		5,048		794
Lease liabilities		3,550		2,189		345
Due to related companies		79,459		5,710		898
Due to the Shareholder		7,149		14,050		2,211
Interest-bearing loans and borrowings		80,000		77,000		12,115
Total		203,384		132,728		20,882
Total current		124,216		57,520		9,048
Total non-current		79,168		75,208		11,834

(i) On January 20, 2021, the Company entered into a securities purchase agreement with certain institutional investors, pursuant to which the Company issued and sold on January 22, 2021, (i) in a registered direct offering, an aggregate of 3,960,000 of its common shares at a price of US$1.85 per share, and (ii) in a concurrent private placement, warrants initially exercisable for the purchase of an aggregate of 1,584,000 of its common shares with an initial exercise price of US$2.35 per share. Refer to Note 25 for further details.

Fair value of investments

	December 31,
	2020				2021				2021
	CNY				CNY				US$
	(As adjusted)
	Carrying amount		Fair value		Carrying amount		Fair value		Carrying amount		Fair value
Financial liabilities
Interest-bearing loans and borrowings		80,000		82,184		77,000		79,003		12,115		12,430
Total		80,000		82,184		77,000		79,003		12,115		12,430

The following table provides the fair value measurement hierarchy of the Group’s financial assets and financial liabilities as of December 31, 2020 and 2021:

As of December 31, 2020 (As adjusted)	Fair value measurement using
	Quoted prices in active markets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
	CNY		CNY		CNY		CNY
Recurring fair value measurement:
Financial assets
Structured deposit		—		5,000		—		5,000
Financial assets at fair value through profit or loss		138,674		—		—		138,674
Total financial assets		138,674		5,000		—		143,674

As of December 31, 2021	Fair value measurement using
	Quoted prices in active markets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
	CNY		CNY		CNY		CNY
Recurring fair value measurement:
Financial liabilities
Derivative financial liabilities		—		1,710		—		1,710

As of December 31, 2021	Fair value measurement using
	Quoted prices in active markets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
	US$		US$		US$		US$
Recurring fair value measurement:
Financial liabilities
Derivative financial liabilities		—		269		—		269