RESTATEMENT (Tables)

12 Months Ended

Dec. 31, 2021

Restatement

Schedule of consolidated statement restated

	Year Ended December 31, 2020
Consolidated statement of profit or loss	The Group (as previously reported)			Adjustment in relation to acquisition of PST Technology			The Group (As adjusted)
	CNY			CNY			CNY
Revenue		6,867			35,631			42,498
Cost of sales		(6,854	)		(32,361	)		(39,215	)
Selling and distribution expenses		(2	)		(756	)		(758	)
Administrative expenses		(7,140	)		(11,713	)		(18,853	)
Other operating income		—			1,616			1,616
Impairment losses		—			(4,162	)		(4,162	)
Finance costs		(60	)		(3,689	)		(3,749	)
Finance income		18			15,450			15,468
Income tax benefit/(expense)		1,416			(2,674	)		(1,258	)
Profit/(loss) for the year		25,579			(2,658	)		22,921
Consolidated statement of changes in equity:
Equity attributable to owners of the Company		101,202			71,525			172,727
Loss per share attributable to ordinary equity holder of the Company:
Basic and diluted
- Earnings/(loss) per share		0.90			(0.12	)		0.78

	Year Ended December 31, 2019
Consolidated statement of profit or loss	The Group (as previously reported)			Adjustment in relation to acquisition of PST Technology			The Group (As adjusted)
	CNY			CNY			CNY
Revenue		12,969			134,210			147,179
Cost of sales		(12,752	)		(119,389	)		(132,141	)
Selling and distribution expenses		(2	)		(826	)		(828	)
Administrative expenses		(5,814	)		(14,090	)		(19,904	)
Other operating income		—			1,431			1,431
Impairment losses on financial assets		—			(9,367	)		(9,367	)
Impairment loss on intangible assets					(16,662	)		(16,662	)
Impairment loss on goodwill					(31,478	)		(31,478	)
Finance costs		(62	)		(278	)		(340	)
Finance income		16			12,792			12,808
Income tax benefit		—			1,374			1,374
Profit/(loss) for the year		(5,645	)		(42,283	)		(47,928	)
Consolidated statement of changes in equity:
Equity attributable to owners of the Company		(27,554	)		72,768			45,214
Loss per share attributable to ordinary equity holders of the Company:
Basic and diluted
- Earnings/(loss) per share		0.23			(1.77	)		(1.54	)

	December 31, 2020
Consolidated statement of financial position	The Group (as previously reported)			Adjustment in relation to acquisition of PST Technology			The Group (As adjusted)
	CNY			CNY			CNY
Non-current assets		1,237			150,454			151,691
Current assets		141,191			237,174			378,365
Total assets		142,428			387,628			530,056
Current liabilities		30,915			117,748			148,663
Non-current liabilities		10,311			79,283			89,594
Total liabilities		41,226			197,031			238,257
Issued capital		390,297			28,794			419,091
Other capital reserves		716,776			71,211			787,987
Accumulated losses		(1,002,705	)		(28,482	)		(1,031,187	)
Other comprehensive (loss)/income		(3,166	)		2			(3,164	)
Equity attributable to owners of the Company		101,202			71,525			172,727
Non-controlling interests		—			119,072			119,072
Total equity		101,202			190,597			291,799

	January 1, 2020
Consolidated statement of financial position	The Group (as previously reported)			Adjustment in relation to acquisition of PST Technology			The Group (As adjusted)
	CNY			CNY			CNY
Non-current assets		830			125,110			125,940
Current assets		7,468			261,552			269,020
Total assets		8,298			386,662			394,960
Current liabilities		35,852			163,257			199,109
Non-current liabilities		—			30,150			30,150
Total liabilities		35,852			193,407			229,259
Issued capital		312,081			28,794			340,875
Other capital reserves		692,518			71,211			763,729
Accumulated losses		(1,028,284	)		(27,239	)		(1,055,523	)
Other comprehensive (loss)/income		(3,869	)		2			(3,867	)
Equity attributable to owners of the Company		(27,554	)		72,768			45,214
Non-controlling interests		—			120,487			120,487
Total equity		(27,554	)		193,255			165,701