展示文件99.1
CHECHE 集团公司
指数 至未经审计的中期简明合并财务报表
| F-1 |
CHECHE 集团公司
未经审计 中期简明综合资产负债表
（单位：千元，除股票和每股数据外）
| 单张债券 | Less: Accumulated depreciation and amortization 2023 | 截至6月30日 2024 | ||||||||
| 人民币 | 人民币 | |||||||||
| 资产 | ||||||||||
| 流动资产： | ||||||||||
| 现金及现金等价物 | ||||||||||
| 短期投资 | ||||||||||
| 2,687,823 | 4 | |||||||||
| 预付款及其他流动资产 | 5 | |||||||||
| 总计 当前资产 | ||||||||||
| 非流动资产： | ||||||||||
| 受限现金 | ||||||||||
| 资产、设备和 租赁改良，净 | 6 | |||||||||
| 无形资产, 净额 | 7 | |||||||||
| 租赁资产 | 8 | |||||||||
| 商誉 | 2 l) | |||||||||
| 其他非流动资产 | ||||||||||
| 总非流动资产 | ||||||||||
| 总资产 | ||||||||||
| 负债 | ||||||||||
| 流动负债 | ||||||||||
| 应付账款 | ||||||||||
| 短期借款 | 9 | |||||||||
| 合同负债 | 2 n) | |||||||||
| 工资和福利待遇 应付款项 | ||||||||||
| 应交税费 | 11 | |||||||||
| 应付关联方款项 | 20 | |||||||||
| 应计费用及其他流动负债 | 12 | |||||||||
| 短期租赁负债总额 | 8 | |||||||||
| 权证 | 21 | |||||||||
| 流动负债合计 | ||||||||||
| 非流动负债 | ||||||||||
| 递延税款负债 | ||||||||||
| 开多期权负债 | 8 | |||||||||
| 递延收入 | 2 s) | |||||||||
| 权证 | 21 | |||||||||
| 总非流动负债 | ||||||||||
| 总负债 开多 | ||||||||||
| 承诺和或有事项 （附注19） | ||||||||||
| F-2 |
CHECHE 集团公司
未经审计 期中简明综合资产负债表（续）
（单位：千元，除股票和每股数据外）
| 单张债券 | Less: Accumulated depreciation and amortization 2023 | 截至6月30日 2024 | ||||||||
人民币 | 人民币 | |||||||||
| 股东权益： | ||||||||||
| 普通股（美元 票面价值， 和框架。有关详细信息，请参阅UBS集团报酬报告股份 (A类普通股和 B类普通股) 截至2023年12月31日 和2024年6月30日分别授权； 和框架。有关详细信息，请参阅UBS集团报酬报告股份 (A类普通股和 B类普通股) 截至2023年12月 31日和2024年6月30日分别已发行并流通)* | ||||||||||
| 自家保管的股票 | ( | ) | ( | ) | ||||||
| 额外实收资本 | ||||||||||
| 累积赤字 | ( | ) | ( | ) | ||||||
| 累计 其他综合收益 | ||||||||||
| 总股东权益： | ||||||||||
| 总负债、中间权益和股东权益： | ||||||||||
| * |
附注是这些未经审计的中期简明合并财务报表的组成部分。
| F-3 |
CHECHE 集团公司
未经审计 中期摘要合并财务报表
业务 和综合损失
（单位：千元，除股票和每股数据外）
| （除非另有说明，金额为百万美元） | ||||||||||
| 单张债券 | 2023 | 2024 | ||||||||
| 人民币 | 人民币 | |||||||||
| 净收入 | 14 | |||||||||
| Net loss | ||||||||||
| 营收成本 | 15 | ( | ) | ( | ) | |||||
| 销售和市场费用 | ( | ) | ( | ) | ||||||
| 管理和行政费用 | ( | ) | ( | ) | ||||||
| 研发费用 | ( | ) | ( | ) | ||||||
| 总成本及营业费用 | ( | ) | ( | ) | ||||||
| 营业亏损 | ( | ) | ( | ) | ||||||
| 其他费用: | ||||||||||
| 利息收入 | ||||||||||
| 利息费用 | ( | ) | ( | ) | ||||||
| 汇率期货损失 | ( | ) | ( | ) | ||||||
| 政府补助款 | ||||||||||
| 认股权证公允价值变动 | ( | ) | ||||||||
| 应与关联方款项公允价值变动 | 20 | ( | ) | ( | ) | |||||
| 其他，净额 | ||||||||||
| 税前亏损 | ( | ) | ( | ) | ||||||
| 所得税贷项 | 10 | |||||||||
| 净亏损 | ( | ) | ( | ) | ||||||
| 对优先股赎回价值的增值 | ( | ) | ||||||||
| 净亏损归属Cheche普通股股东 | ( | ) | ( | ) | ||||||
| 净亏损 | ( | ) | ( | ) | ||||||
| 其他全面收益/（损失） | ||||||||||
| 汇率期货调整净额，不考虑税额 | ||||||||||
| 由于自身信用风险造成的与关联方应收款项的公允价值变动 | 20 | ( | ) | ( | ) | |||||
| 其他 | ||||||||||
| 总综合损失 | ( | ) | ( | ) | ||||||
| 对优先股赎回价值的累积 | 13 | ( | ) | |||||||
| Cheche普通股东应占的综合损失 | ( | ) | ( | ) | ||||||
| Cheche普通股东应占的每股净损失 | ||||||||||
| 基本 | ) | ) | ||||||||
| 稀释的 | ) | ) | ||||||||
| 普通股加权平均数量* | ||||||||||
| 基本 | ||||||||||
| 稀释的 | ||||||||||
| 包括在内的基于股份的补偿费用 费用 | ( | ) | ( | ) | ||||||
| 营收成本 | ( | ) | ( | ) | ||||||
| 销售和市场费用 | ( | ) | ( | ) | ||||||
| 管理和行政费用 | ( | ) | ( | ) | ||||||
| 研发费用 | ( | ) | ( | ) | ||||||
| * |
附注是这些未经审计的中期简明合并财务报表的组成部分。
| F-4 |
CHECHE 集团公司
未经审计 中期摘要合并财务报表
股东（缺少）/股权的变动
（单位：千元，除股票和每股数据外）
| 普通 股票* | 财政部 股票* | 额外 付费 | 累积 其他全面 | 累积 | 总计 股东 | |||||||||||||||||||||||||||||
| 股票 | 金额 | 股票 | 金额 | 资本* | （亏损）/收入 | 赤字 | 赤字 | |||||||||||||||||||||||||||
| 注意 | 人民币 | 人民币 | 人民币 | 人民币 | 人民币 | 人民币 | ||||||||||||||||||||||||||||
| 一月份的余额 2023 年 1 月 1 日 | ( | ) | ( | ) | ( | ) | ( | ) | ( | ) | ||||||||||||||||||||||||
| 净亏损 | - | - | ( | ) | ( | ) | ||||||||||||||||||||||||||||
| 基于股份的薪酬 | 17 a) | - | ||||||||||||||||||||||||||||||||
| 普通股发行 | - | ( | ) | |||||||||||||||||||||||||||||||
| 优先股赎回价值增加 | 13 | - | - | ( | ) | ( | ) | ( | ) | |||||||||||||||||||||||||
| 外币折算调整 | - | - | ||||||||||||||||||||||||||||||||
| 的公允价值变动 由于自身的信用风险而应付给关联方的款项 | - | - | ( | ) | ( | ) | ||||||||||||||||||||||||||||
| 平衡 于 2023 年 6 月 30 日 | ( | ) | ( | ) | ( | ) | ( | ) | ||||||||||||||||||||||||||
| 普通 股份 | 财政部 股票 | 额外 付费 | 累积 其他全面 | 累积 | 总计 股东 | |||||||||||||||||||||||||||||
| 股票 | 金额 | 股票 | 金额 | 首都 | 收入/（损失） | 赤字 | 公正 | |||||||||||||||||||||||||||
| 注意 | 人民币 | 人民币 | 人民币 | 人民币 | 人民币 | 人民币 | ||||||||||||||||||||||||||||
| 一月份的余额 2024 年 1 月 1 日 | ( | ) | ( | ) | ( | ) | ||||||||||||||||||||||||||||
| 净亏损 | - | - | ( | ) | ( | ) | ||||||||||||||||||||||||||||
| 基于股份的薪酬 | 17 a) | - | ||||||||||||||||||||||||||||||||
| 外币折算调整 | - | - | ||||||||||||||||||||||||||||||||
| 的公允价值变动 由于自身的信用风险而应付给关联方的款项 | - | - | ( | ) | ( | ) | ||||||||||||||||||||||||||||
| 平衡 于 2024 年 6 月 30 日 | ( | ) | ( | ) | ( | ) | ||||||||||||||||||||||||||||
| * |
附注是这些未经审计的中期简明合并财务报表的组成部分。
| F-5 |
车车集团公司
未经审计的现金流量表摘要S
（单位：千元，除股票和每股数据外）
| 对于 截至6月30日的六个月 | ||||||||
| 2023 | 2024 | |||||||
| 人民币 | 人民币 | |||||||
| 运营产生的现金流 活动： | ||||||||
| 净亏损 | ( | ) | ( | ) | ||||
| 调整以调节净亏损与净现金 用于经营活动： | ||||||||
| 财产折旧， 设备和租赁权益改善 | ||||||||
| 使用权的摊销 资产 | ||||||||
| 无形资产的摊销 资产 | ||||||||
| 公允价值的变化 逮捕令 | ( | ) | ||||||
| 公允价值的变化 应付给关联方的款项 | ||||||||
| 基于股份的薪酬 费用 | ||||||||
| 提供津贴 对于当前的预期信贷损失 | ||||||||
| 外汇损失 | ||||||||
| 处置时的损失 财产、设备和租赁权益改善 | ||||||||
| 递延所得税 | ( | ) | ( | ) | ||||
| 运营变化 资产和负债： | ||||||||
| 应收账款 | ( | ) | ( | ) | ||||
| 预付款及其他 流动资产 | ( | ) | ||||||
| 应付账款 | ||||||||
| 合同负债 | ( | ) | ||||||
| 工资和福利待遇 可支付的 | ( | ) | ||||||
| 应纳税款 | ( | ) | ( | ) | ||||
| 应计费用和 其他流动负债 | ( | ) | ( | ) | ||||
| 租赁 负债 | ( | ) | ( | ) | ||||
| 网 用于经营活动的现金 | ( | ) | ( | ) | ||||
| 来自投资的现金流 活动： | ||||||||
| 购买房产， 设备和租赁权益改善 | ( | ) | ( | ) | ||||
| 处置所得收益 财产、设备和无形资产 | ||||||||
| 向第三人提供贷款 派对（注释5） | ( | ) | ||||||
| 短期投放 投资 | ( | ) | ( | ) | ||||
| 现金 从短期投资到期日收到的 | ||||||||
| 来自/（已使用）产生的净现金 在) 投资活动中 | ( | ) | ||||||
| 来自融资的现金流 活动： | ||||||||
| 从短期收到的现金 向银行借款（注9） | ||||||||
| 现金 向银行偿还短期借款（注9） | ( | ) | ||||||
| 网 来自/（用于）融资活动的现金 | ( | ) | ||||||
| 效果 现金和现金等价物的外汇汇率变化 | ||||||||
| 网 现金和现金等价物以及限制性现金的增加/（减少） | ( | ) | ||||||
| 现金 以及期初的现金等价物和限制性现金 | ||||||||
| 现金 以及期末的现金等价物和限制性现金 | ||||||||
| 对账金额 在合并资产负债表上： | ||||||||
| 期末限制性现金 | ||||||||
| 期末的现金和现金等价物 | ||||||||
| 补充披露 现金流信息： | ||||||||
| 利息支出的现金支付 | ( | ) | ( | ) | ||||
| 为所得税支付的现金 | ( | ) | ( | ) | ||||
| 的补充日程表 非现金投资和融资活动： | ||||||||
| 优先股赎回价值的增加 | ||||||||
| 为换取而获得的使用权资产 义务 | ||||||||
附注是这些未经审计的中期简明合并财务报表的组成部分。
| F-6 |
车车科技公司 未经审计的中期简明合并财务报表注解 (所有数额以千为单位，除分股和每股数据外） |
1. 组织及主要业务
车车科技集团股份有限公司（以下简称“公司”或“车车集团”）于2023年1月在开曼群岛注册成立，为一家有限责任公司。该公司是一个控股公司，主要通过其子公司、可变利益实体（VIE）及VIE的子公司（统称为“集团”）开展业务。车车科技股份有限公司（“CCT”）是该公司的全资子公司。车车科技（香港）有限公司（“车车HK”）是CCT的全资子公司。保大方科技有限公司（“保大方”）是车车HK的全资子公司。车车科技（宁波）有限公司（“车车宁波”）是一家外商独资企业（“WFOE”）。该集团通过WFOE与驻中国 VIE签订的一系列合同协议，在中华人民共和国（简称“中国”或“中华人民共和国”）开展业务。该集团主要从事在中国提供保险交易服务、软件即服务（saas-云计算）和技术服务以及其他服务的业务。
以下列出了公司的合并子公司、VIE及VIE子公司如下:
| 百分比 的 | ||||||
| 直接 或 | ||||||
| 地点 和 | indirect | |||||
| 年 of | 经济条件。 | 主要 | ||||
| 子公司 | 成立 | 所有权 | 活动 | |||
| Cheche 科技有限公司（“CCT”） | ||||||
| Cheche 科技（香港）有限公司（“Cheche HK”） | ||||||
| 车车科技（宁波）有限公司（下称“车车宁波”或“外商独资企业”或“WFOE”或“VIE架构的主要受益人”） | ||||||
| 宝大方科技有限公司（“宝大方”） |
| 百分比 的 | ||||||
| 直接 或 | ||||||
| 地点 和 | indirect | |||||
| 年 of | 经济条件。 | 主要 | ||||
| VIE | 成立 | 利息 | 活动 | |||
北京车车科技有限公司（“北京车车”） |
| 百分比 的 | ||||||
| 地点 和 | 直接 或 | |||||
| 年 of | indirect | |||||
| 成立年份/ | 经济条件。 | 主要 | ||||
| VIE的子公司 | 公司经营 | 利息 | 活动 | |||
| Cheche保险销售服务有限公司（“Cheche保险”） | ||||||
| 汇财保险券商有限公司 | ||||||
| 车车 至行（宁波）汽车服务有限公司。 |
| * |
| F-7 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
1. 组织和主要活动（续）
2023年9月14日（“ 交割日”），公司完成了与Prime Impact Acquisition I的业务组合（“业务组合”），Cheche Group于2023年9月18日开始在纳斯达克证券交易所上市。在交割日，公司根据于2023年1月29日签订的《业务组合协议》与Prime Impact完成了业务组合，参与方包括Prime Impact、公司、Cheche Merger Sub Inc.（“Merger Sub”）和CCt。根据业务组合协议，业务组合分两步进行。2023年9月14日，（1）Prime Impact与公司合并（“初始合并”），公司作为上市实体幸存于初始合并；（2）紧接着初始合并，Merger Sub与CCt合并（“收购合并”），合并合并及业务组合协议规定的所有其他交易共同构成“业务组合”，CCt幸存为公司的全资子公司。
业务合并根据美国通用会计准则被视为反向资本重组（“反向资本重组”）。由于业务合并，CCt被认定为财务承购方。这一决定主要基于CCt的股东构成了公司表决权的多数，并有能力提名公司董事会成员，CCT在收购前的业务构成了唯一的持续经营，CCT的高级管理层构成了集团高级管理层的大多数。因此，就会计目的而言，后合并公司的财务报表代表了CCt的财务报表的延续。Prime Impact被视为会计目的上的“被收购”公司。由于Prime Impact不符合会计目的上的“业务”定义，反向资本重组被视为CCt出资以换取Prime Impact净资产，附带资本重组。Prime Impact的净资产以历史成本列示，未记录商誉或其他无形资产。未经审计的中期简明合并财务报表反映了（i）反向资本重组关闭前CCt的历史经营结果；（ii）公司和CCt在反向资本重组完成后的合并结果；（iii）CCt的资产和负债按其历史成本列示；以及（iv）公司在所有报告期内的权益结构。与反向资本重组有关的交易成本支付给Prime Impact作为业务合并协议的一部分被确认为是对以发行给Prime Impact的股份换取的净收益的减少的权益。
根据适用于此情况的指引，所有比较期间的股权结构已经进行了追溯调整，以反映与逆向资本重组交易相关联的向CCT股东发行的公司普通股数量，直至交易截止日期。因此，逆向资本重组之前与CCt可转换赎回优先股和普通股相关的普通股、相应的资本金额和每股收益已被追溯调整为反映业务组合协议规定的交换比率的股票。与逆向资本重组一起，公司的普通股经历了
通过VIE进行合同安排
中国的法律和法规对外国投资在增值电信业务方面设置了一定的限制。为了遵守中国的法律法规，集团通过VIE和VIE子公司在中国开展业务。中国业务大部分营收、营业成本、费用和净亏损都是通过VIE和VIE子公司直接或间接产生的。为进行VIE及其子公司的业务运营，公司依赖于其全资子公司车车宁波、VIE及其股东之间的一系列合同安排。
以下是公司全资子公司Cheche宁波、北京 Cheche及其股东（也是指定股东）目前有效的合同安排摘要。
| F-8 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
1. 组织和主要活动（续）
VIE（可变利益实体）的合约安排（续）
| i) | 股权质押协议 利益质押协议 |
根据签订的股权质押协议，WFOE、VIE和VIE的提名股东之间达成协议，VIE的提名股东将其在VIE中的所有股权质押给WFOE，以确保提名股东充分履行其在独家选择权协议、独家业务合作协议和授权书下的义务。WFOE将有权在质押期间收取质押股权所产生的分红派息。如果提名股东违反股权质押协议中各自的合同义务，作为质权人的WFOE将有权利，包括但不限于根据该股权转化为货币价值或从拍卖或转让该股权所得到的款项进行支付。VIE的提名股东不得转让其质押的股权、设定或允许任何会损害WFOE利益的负担，未经WFOE事先书面同意。质押权利将在向市场监管管理部门（原国家工商行政管理总局，现更名为国家市场监督管理总局）登记质权后生效，股权质押协议将在所有义务完全履行后继续有效。WFOE根据中华人民共和国民法典，依法完成了在国家市场监督管理总局的注册登记。
| ii) | 独家 选择协议 |
根据CCt、WFOE、VIE和指定股东之间签订的独家期权协议，指定股东无条件授予WFOE或其指定方，以其唯一决定权购买VIE中指定股东持有的全部或部分股权，在符合中国法律规定的前提下，价格为初始出资额或适用中国法律允许的最低金额。WFOE享有以其唯一决定权从VIE处购买VIE全部或部分资产和业务的选择权，在符合中国法律规定的前提下，价格为中国法律规定的最低购买价。指定股东应将WFOE支付的与购买的股权或已购买业务资产有关的任何收益汇入WFOE。WFOE或其指定方有权自行决定何时行使该选择权，无论部分还是全部。VIE支付给其指定股东的任何股息和其他资本分配应全额返还给WFOE。在正常业务运作中，如果VIE需要任何形式的合理财务支持，CCt将为VIE提供无限的财务支持。如果VIE遭受任何损失，导致无法偿还CCt的任何贷款，那么CCt应无条件原谅对VIE的任何贷款，前提是VIE提供足够证据证明其损失及无法偿还。本独家期权协议在指定股东持有的VIE全部股权已按照本独家期权协议被转让给WFOE和/或WFOE指定的任何其他人之前有效。
| iii) | 独家 业务合作协议 |
根据WFOE和VIE之间签订的独家业务合作协议，WFOE受雇于VIE，专门提供技术和咨询服务，包括但不限于技术和软件许可、设计、开发、维护和更新技术、业务和管理咨询，以及营销和推广服务。WFOE可以任命或指定其关联公司或其他合格方提供独家业务合作协议涵盖的服务。作为回报，VIE同意支付与VIE累计盈利后的净利润相等的服务费。
| F-9 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
1. 组织和主要活动（续）
VIE（可变利益实体）的合同安排（续）
| iv) | 授权书 权 |
根据外商独资企业（WFOE）、可变利益实体（VIE）和指定股东之间签订的授权协议，指定股东不可撤销地任命 WFOE 为其代理人，代表每位股东行使其在 VIE 中所拥有的任何和所有权益，包括但不限于行使投票权和任命董事和执行官等权利。该协议将在相关指定股东持有 VIE 中任何股权利益的期间保持有效且不可撤销。
| v) | 配偶 同意书 |
VIE的已婚提名股东的每个配偶签署了一份配偶同意函，无条件且不可撤销地同意，他们配偶名下持有并注册的VIE的股权将根据股权质押协议和授权书进行处置。每个配偶同意不主张对其配偶名下持有的VIE的股权的任何权利。此外，如果配偶以任何理由取得其配偶名下持有的VIE的股权，他们同意受合同安排约束。
《股权质押协议》、《独家选择权协议》、《独家业务合作协议》、《授权书》和《配偶同意函》已经进行修改，以反映在VIE实体中股东持股的变化。在各自的日期上，这些协议的其他重要条款和条件未作任何更改或修改。对于集团对北京车车的有效控制没有影响，集团继续对北京车车进行合并。
与VIE结构相关的风险
集团的业务主要通过VIE及其子公司进行，其中公司是最终的主要受益人。 公司已经得出结论，即(i) VIE的所有权结构目前不违反任何适用的中国法律法规，(ii) 每个VIE的合同协议根据其条款和适用的中国法律法规目前是有效的、约束力的和可执行的。然而，中国法律体系中的不确定性可能导致相关监管机构认为当前的VIE合同协议和法律结构违反了现行或未来的中国法律法规。
2019年3月15日，全国人民代表大会通过了《中华人民共和国外商投资法》，该法于2020年1月1日生效，连同实施细则和相关法规。《外商投资法》并未明确将合同安排列为一种外商投资形式，但在“外国投资”的定义下包括外国投资者通过法律或行政法规规定的手段或国务院规定的其他方式进行的投资。尚不清楚集团的公司结构是否会被视为违反外商投资规定，因为该集团目前正在利用合同安排来经营某些业务，外国投资者禁止或受限于投资。如果可变利益实体也属于外商投资实体的定义范畴，那么集团使用与VIE的合同安排以及通过VIE开展业务的能力可能会受到严重限制。
| F-10 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
1. 组织和主要活动（续）
与VIE结构相关的风险（续）
此外，如果集团的公司架构和与VIE的合同安排被发现违反任何现行或未来的中国法律法规，集团在中国业务可能会受到相关中国监管机构的影响：
| ● | 吊销集团PRC实体的营业执照和/或经营许可证; | |
| ● | 征收罚款; | |
| ● | 没收他们认为通过非法经营获得的任何收入，或者施加集团可能无法遵守的其他要求; | |
| ● | 终止或对集团经营施加限制或苛刻条件; | |
| ● | 对收入的收取权进行限制; | |
| ● | 关闭集团的服务器或封锁集团的网站或移动应用程序; | |
| ● | 对集团进行所有权结构或业务重新组织，包括终止与VIE的合同安排和注销VIE的股权抵押，从而影响整合的能力，从VIE及其子公司获取经济利益; | |
| ● | 限制或禁止利用融资活动的收益来资助VIE及其子公司的业务和运营; | |
| ● | 采取其他监管或执法行动可能对集团业务造成不利影响。 |
对这些处罚中的任何一项实施可能会对集团开展业务的能力产生重大不利影响。此外，如果对任何这些处罚的实施导致集团丧失直接控制可变利实体活动的权利或获得其经济利益的权利，则集团将不再能够合并该可变利实体。管理层认为基于当前事实和情况，集团丧失此类能力的可能性较小。然而，中国大陆法律法规的解释和实施以及对其在合同法律性、约束力和可执行力方面的适用取决于中国大陆主管机关的裁量权，因此不能保证相关中国大陆主管机关会就合同安排的合法性、约束力和可执行性问题立场与集团一致。与此同时，由于中国大陆法律体系继续快速发展，这可能导致中国大陆法律法规和政策或现行法律法规和政策解释和适用的变化，这可能会限制集团可用于执行合同安排的法律保护，如果可变利实体或其 股东未能根据这些安排履行义务。此外，可变利实体的股东是创始人、董事会主席兼首席执行官拥有实际利益的中国大陆控股实体。公司与可变利实体之间的合同协议的可执行性和因此牵涉的利益取决于股东执行合同的能力。可变利实体的股东，有时也是公司的股东，在未来可能存在与公司利益冲突或未能履行合同义务的风险。鉴于可变利实体的重要性和重要性，如果这些合同未被执行，公司将会遭受重大负面影响。
| F-11 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
1. 组织和主要活动（续）
与VIE结构相关的风险（续）
集团的运营依赖于VIE履行与集团的合同协议，并且合同协议的可执行性和因此相关的好处也取决于VIE的股东授权行使VIE需要股东批准的所有事项的表决权。公司相信，与行使股东投票权的授权有关的协议按照其条款和当前有效的适用中华人民共和国法律法规对各方约束力和存在的可能性，即可能由于上述风险和不确定性而再也无法成为VIE的主要受益方并对VIE进行合并的情况，是遥远的。
根据合同协议，公司可以（1）行使VIE的股东权利，并有权指导最重要地影响VIE及其子公司经济绩效的活动，（2）吸收预计的几乎所有损失并收取预计的VIE及其子公司的剩余收益；以及（3）在中华人民共和国法律允许的情况下，拥有购买VIE及其子公司的全部或部分股权以及/或资产的独家看涨期权。因此，公司被视为VIE的最终主要受益人，并将VIE的财务业务运营结果、资产和负债合并在公司的综合基本报表中。因此，公司认为VIE中没有资产仅可用于偿还VIE的义务，除了VIE的实收资本约人民币
截至本报告日期，
| F-12 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
1. 组织和主要活动（续）
与VIE结构相关的风险（续）
在消除VIE与其子公司之间的公司间交易后，VIE的上述未经审计的中期简明合并财务信息分别为2023年12月31日和2024年6月30日以及截至2023年和2024年6月30日的六个月的伴随未经审计的中期简明合并财务报表中包含如下：
| 如 12月31日的 | 如 6月30日的 | |||||||
| 2023 | 2024 | |||||||
| 人民币 | 人民币 | |||||||
| 资产 | ||||||||
| 流动资产： | ||||||||
| 现金和现金 等价物 | ||||||||
| 短期投资 | ||||||||
| 应收账款，净额 | ||||||||
| 预付款和其他当前 资产 | ||||||||
| 金额 集团内部公司应付的款项 | ||||||||
| 总计 流动资产 | ||||||||
| 非流动资产： | ||||||||
| 受限制的现金 | ||||||||
| 财产、设备和 租赁权益改善，净额 | ||||||||
| 无形资产，净额 | ||||||||
| 使用权资产 | ||||||||
| 善意 | ||||||||
| 总计 非流动资产 | ||||||||
| 总计 资产 | ||||||||
| 负债 | ||||||||
| 流动负债： | ||||||||
| 应付账款 | ||||||||
| 短期借款 | ||||||||
| 合同负债 | ||||||||
| 工资和福利待遇 可支付的 | ||||||||
| 应纳税款 | ||||||||
| 应付给相关款项的金额 党 | ||||||||
| 应计费用及其他 流动负债 | ||||||||
| 短期租赁负债 | ||||||||
| 金额 归因于集团内部公司 | ||||||||
| 总计 流动负债 | ||||||||
| 非流动负债： | ||||||||
| 递延所得税负债 | ||||||||
| 长期租赁负债 | ||||||||
| 递延收入 | ||||||||
| 金额 归因于集团内部公司 | ||||||||
| 总计 非流动负债 | ||||||||
| 总计 负债（不向主要受益人追索权） | ||||||||
| F-13 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
1. 组织和主要活动（续）
与VIE结构相关的风险（续）
对于 六个月结束了 六月 30， | ||||||||
| 2023 | 2024 | |||||||
| 人民币 | 人民币 | |||||||
| 净收入 | ||||||||
| -从 外部各方 | ||||||||
| - 从集团内部公司获得的收入 | ||||||||
| 总计 收入 | ||||||||
| 收入和运营成本 开支 | ||||||||
| -由外部引起 当事方交易 | ( | ) | ( | ) | ||||
| - 因集团内部交易而产生的 | ( | ) | ( | ) | ||||
| 总计 收入成本和运营支出 | ( | ) | ( | ) | ||||
| 网 损失 | ( | ) | ( | ) | ||||
对于 六个月结束了 六月 30， | ||||||||
| 2023 | 2024 | |||||||
| 人民币 | 人民币 | |||||||
| 运营产生的现金流 活动： | ||||||||
| 交易产生的净现金 与集团内公司合作 | ||||||||
| /提供的净现金（已使用） in) 与外部各方的交易 | ( | ) | ||||||
| 网 经营活动产生的现金 | ||||||||
| 交易中使用的净现金 与外部各方共事 | ( | ) | ( | ) | ||||
| 网 用于投资活动的现金 | ( | ) | ( | ) | ||||
| 集团内部交易中使用的净现金 公司 | ( | ) | ( | ) | ||||
| 产生的净现金来自 /（用于）与外部各方的交易 | ( | ) | ||||||
| 网 用于融资活动的现金 | ( | ) | ( | ) | ||||
| 网 现金和现金等价物的增加/（减少） | ( | ) | ||||||
| 流动性 |
自成立以来，该集团已经遭受了持续的营运亏损，包括人民币净损失
| F-14 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
1. 组织和主要活动（续）
流动性 (续)
在过去，集团主要依赖运营现金来源和来自投资者的非运营融资来资助其业务运营和业务发展。集团作为持续经营实体的能力取决于管理层成功执行业务计划的能力，其中包括增加收入的同时控制营业费用，生成运营现金流，并继续获得外部融资支持。集团一直通过发行优先股持续获得外部投资者的融资支持。有关集团优先股融资活动和信贷安排的详细信息，请参阅第13条和第9条注释。2023年9月，公司成功完成业务合并并筹集了总金额为美元的原始收益，包括从Prime Impact Cayman LLC、World Dynamic Limited和Goldrock Holdings Limited融资的美元。此外，集团可以调整业务扩张的步伐并控制集团的营业费用。基于以上考虑，集团认为现金及现金等价物和经营现金流足以满足资助计划中的运营和其他承诺的现金需求，至少从未经审计的中期摘要合并财务报表发布之日起的下一个十二个月。集团的未经审计的中期摘要合并财务报表是基于公司作为持续经营实体编制的，该情况考虑到资产的实现和负债的清算将在正常经营过程中进行。
2 重要会计政策
a) 做法的基础
附带的未经审计的中期简明综合财务报表已根据美国通用会计准则（“美国通用会计原则”）编制，用于中期财务信息。因此，这些报表不包括美国通用会计准则要求的所有信息和附注，以提供完整的财务报表。根据《S-X条例》第10条的规定，通常包含在按照美国通用会计准则编制的年度财务报表中的某些信息和注释披露已被压缩或省略。
未经审计的中期简明合并财务报表已根据审计年度合并财务报表的同一基础编制，并在管理层意见中反映了所有调整，其中仅包括必要的正常循环调整，以便公允表述截至2024年6月30日的公司财务状况以及其截至2024年6月30日和2023年6月30日结束的六个月的运营和现金流量的结果。截至2024年6月30日结束的六个月的结果并不一定代表2024年12月31日结束的年度、任何其他中期期间或任何未来年度或期间所期望的结果。这些未经审计的中期简明合并财务报表应与截至2023年12月31日的年度审计合并财务报表以及包含在本文件中的附注一起阅读。
重分类
为使以往期间金额符合当前期间的呈现方式，公司将人民币的技术服务收入作了重新分类。
本集团在编制附注的未经审计的中期摘要合并基本报表时，遵循的重要会计政策截至2024年6月30日的及2023年6月30日结束的六个月总结如下。
| F-15 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
2 重要会计政策（续）
b) 合并原则
未经审计的中期简明合并基本报表包括公司、其子公司、 VIE及VIE的子公司的基本报表，公司是VIE的主要受益人。
子公司是指公司在直接或间接上控制超过半数表决权、有权任命或罢免大多数董事会成员、或在董事会会议上投票表决获得多数票、或根据股东或股权持有人之间的法规或协议就被投资者的财务和经营政策拥有管理权。
一个整体的可变利益实体是指公司或其子公司，通过合同安排，拥有指导最显著影响该实体经济绩效的权力，承担并享有通常与实体所有权相关联的风险和回报，因此该公司或其子公司是该实体的主要受益人。
所有板块公司、其子公司、VIE及VIE子公司之间的所有交易和余额，在合并时已予以清除。
c) 估计的使用
根据美国通用会计准则，编制集团未经审计的中期简明合并财务报表需要管理层作出涉及资产和负债金额报告、资产负债表日的待披露性负债、财务报表期间未经审计的简明合并财务报表和附注的估计和假设。重要的会计估计包括，但不限于，应收账款的当前预期信贷损失、商誉减值、欠关联方的金额的公允价值、普通股和优先股和认股权证，以及股权报酬成本的估值和确认。实际结果可能与这些估计有所不同，因此，差异可能对未经审计的中期简明合并财务报表具有重大影响。
d) 功能货币和外币翻译
The Group uses Renminbi (“RMB”) as its reporting currency. The functional currency of the Company and its overseas subsidiaries which incorporated in the Cayman Islands and Hong Kong is United States dollars (“US$”). The functional currency of the Group’s PRC entities is RMB.
In the unaudited interim condensed consolidated financial statements, the financial information of the Company and other entities located outside of the PRC have been translated into RMB. Assets and liabilities are translated at the exchange rates on the balance sheet date, equity amounts are translated at historical exchange rates, and revenues, and expenses, gains and losses are translated using the average rate for the period. Translation adjustments are reported as foreign currency translation adjustments, and are shown as a component of other comprehensive loss in the unaudited interim condensed consolidated statements of operations and comprehensive loss.
Foreign currency transactions denominated in currencies other than the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the applicable exchange rates at the balance sheet dates. Net gains and losses resulting from foreign exchange transactions are included in foreign exchange gains in the unaudited interim condensed consolidated statements of operations and comprehensive loss.
| F-16 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
2. Significant Accounting Policies (Continued)
e) Fair value measurements
Accounting guidance defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Group considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.
Accounting guidance establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Accounting guidance establishes three levels of inputs that may be used to measure fair value:
● Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities
● Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical asset or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
● Level 3 applies to asset or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
The Group’s financial instruments include cash and cash equivalents, restricted cash, short-term investments, accounts receivable, other receivables (included in “prepayments and other current assets”), accounts payable, short-term borrowings, contract liabilities and other payables (included in “accrued expenses and other current liabilities”), of which the carrying values approximate their fair value. Lease liabilities are measured at amortized cost using discounted rates reflected time value of money.
f) Cash, cash equivalents and restricted cash
Cash
and cash equivalents mainly represent cash on hand, demand deposits placed with large reputable banks in China, and highly liquid investments
that are readily convertible to known amounts of cash and with original maturities from the date of purchase with terms of three months
or less. As of December 31, 2023 and June 30, 2024, there were cash at bank denominated in US dollars amounting to approximately US$
As
of December 31, 2023 and June 30, 2024, the Group had approximately RMB
| F-17 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
2. Significant Accounting Policies (Continued)
g) Short-term investments
Short-term
investments represent bank deposits with original maturities of more than three months but within one year. As of December 31, 2023 and
June 30, 2024, the Group had approximately RMB
h) Expected credit losses of receivables
The Group’s accounts receivable and other receivables (included in “prepayments and other current assets”) are within the scope of Accounting Standards Codification (“ASC”) 326. To estimate current expected credit losses, the Group has identified the relevant risk characteristics of its customers and the related receivables and other receivables which include size, type of the services the Group provides, or a combination of these characteristics.
Receivables with similar risk characteristics have been grouped into pools. For each pool, the Group considers the past collection experience, any changes in customer collection trends, the credit worthiness of customers, the contractual and customary payment terms that generally range from 30 to 180 days, current economic conditions, and expectation of future economic conditions (external data and macroeconomic factors). Accounts receivable balances are written off (i.e., charged-off against the allowance) when they are determined to be uncollectible after all means of collection have been exhausted and the potential for recovery is considered remote.
Accounts
receivable is recorded at the invoiced amount and do not bear interest. As of December 31, 2023 and June 30, 2024, the Group’s
accounts receivable consists primarily of receivables from insurance transaction services customers. The Group recorded current expected
credit loss expense of approximately RMB
i) Property, equipment and leasehold improvement, net
Property, equipment and leasehold improvement are stated at cost less accumulated depreciation and impairment, if any. Depreciation is computed using the straight-line method over the following estimated useful lives:
| Leasehold improvement | |
| Furniture and office equipment | |
| Electronics equipment and others |
Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of property, equipment and leasehold improvement is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the unaudited interim condensed consolidated statements of operations and comprehensive loss.
| F-18 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
2. Significant Accounting Policies (Continued)
j) Intangible assets, net
Intangible assets mainly consist of software, licenses, agency agreements and channel relationship. Intangible assets are carried at cost less accumulated amortization and any recorded impairment. Licenses, agency agreements and channel relationship acquired in a business combination were recognized initially at fair value at the date of acquisition. Identifiable intangible assets are carried at acquisition cost less accumulated amortization and impairment loss, if any. Finite-lived intangible assets are tested for impairment if impairment indicators arise. Amortization of finite-lived intangible assets is computed using the straight-line method over their estimated useful lives, which are as follows:
| Software | |
| Licenses | |
| Agency agreements | |
| Channel relationship |
执照包括保险券商许可证，其预计的有用寿命为
k) Impairment of long-lived assets
Long-lived assets or asset group, including intangible assets with finite lives, are evaluated for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be fully recoverable or that the useful life is shorter than the Group had originally estimated. When these events occur, the Group evaluates the impairment for the long-lived assets by comparing the carrying value of the assets to an estimate of future undiscounted cash flows expected to be generated from the use of the assets and their eventual disposition. If the sum of the expected future undiscounted cash flows is less than the carrying value of the assets, the Group recognizes an impairment loss based on the excess of the carrying value of the assets over the fair value of the assets. No impairment charge was recognized for any of the periods presented.
l) Goodwill
Goodwill represents the excess of the purchase price over the amounts assigned to the fair value of the assets acquired and the liabilities assumed of an acquired business. The Group’s goodwill at December 31, 2023 and June 30, 2024 were related to its acquisition of Cheche Insurance (previously named “Fanhua Times Sales and Service Co., Ltd.” or “Fanhua Times”) in October 2017. In accordance with ASC 350, Goodwill and Other Intangible Assets, recorded goodwill amounts are not amortized, but rather are tested for impairment annually or more frequently if there are indicators of impairment present.
| F-19 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
2. Significant Accounting Policies (Continued)
l) Goodwill (Continued)
Goodwill is not amortized, but is tested for impairment at the reporting unit level at least on an annual basis at the balance sheet date (December 31 for the Group) and between annual tests if an event occurs or circumstances change that would more-likely-than-not reduce the fair value of a reporting unit below its carrying value. These events or circumstances include a significant change in stock prices, business environment, legal factors, financial performances, competition, or events affecting the reporting unit. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill to reporting units, and determination of the fair value of each reporting unit. The estimation of fair value of reporting unit using a discounted cash flow methodology also requires significant judgements, including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for the Company’s business and determination of the Company’s weighted average cost of capital. The estimates used to calculate the fair value of a reporting unit change from year to year based on operating results and market conditions. Changes in these estimates and assumptions could materially affect the determination of fair value and goodwill impairment for the reporting unit.
Management
has determined that the Group represents the lowest level within the entity at which goodwill is monitored for internal management purposes.
Starting from January 1, 2020, the Company adopted ASU 2017-04, which simplifies the accounting for goodwill impairment by eliminating
Step 2 from the goodwill impairment test, and in accordance with the FASB, pursuant to which the Group has the option to choose whether
it will apply a qualitative assessment first and then a quantitative assessment, if necessary, or to apply a quantitative assessment
directly. The quantitative goodwill impairment test, used to identify both the existence of impairment and the amount of impairment loss,
compares the fair value of a reporting unit with its carrying amount, including goodwill. If the carrying amount of a reporting unit
is greater than zero and its fair value exceeds its carrying amount, goodwill of the reporting unit is considered not impaired. Based
on the impairment assessment, management determined that no impairment loss was recorded for the six months ended June 30, 2023 and 2024.
At December 31, 2023 and June 30, 2024, goodwill was RMB
m) Warrant
The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including issued stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and FASB ASC Topic 815, “Derivatives and Hedging” (“ASC 815”). The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is assessed at the end of each reporting period. Accordingly, the Company recognizes the warrant instruments as liabilities at fair value and adjusts the warrants instruments to fair value at each reporting period. The liabilities are subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in the Company’s unaudited interim condensed consolidated statements of operations and comprehensive loss.
n) Revenue recognition
Revenue is the transaction price the Group expects to be entitled to in exchange for the promised services in a contract in the common course of the Group’s activities and is recorded net of value-added tax (“VAT”). The services to be accounted for mainly include insurance transaction services, SaaS and technical service and other services.
| F-20 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
2. Significant Accounting Policies (Continued)
n) Revenue recognition (Continued)
The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, the Group applies the following steps:
| ● | Step 1: Identify the contract(s) with a customer | |
| ● | Step 2: Identify the performance obligations in the contract | |
| ● | Step 3: Determine the transaction price | |
| ● | Step 4: Allocate the transaction price to the performance obligations in the contract | |
| ● | Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation |
Insurance Transaction Services Income
The main source of revenue is insurance transaction services fee directly from (i) insurance carriers who underwrite insurance policies and (ii) insurance intermediaries who directly transact with insurance carriers, both determined based on a percentage of premium paid by the insured. The service fee rate paid by the insurance carriers or insurance intermediaries, shall be based on the terms specified in the service contract with the insurance carriers or with the insurance intermediaries for each insurance policy sold through the Group’s online platform and mobile applications in the PRC. The Group determines that the insurance carrier or insurance intermediary, are its customer in these agreements. Insurance transaction services revenue for the commission earned is recognized at a point in time when the Company has fulfilled its performance obligation. This occurs when the signed insurance policy is in place and the premium is collected by the insurance carriers from the insured.
SaaS and technical service income
The Group provides SaaS services to selected insurance carriers or insurance intermediaries. This cloud-based services allow insurance carriers or insurance intermediaries to use the Group’s self-developed SaaS management system without taking possession of its software. The Group has determined that the insurance carriers or insurance intermediaries as customers and initially records services fee as contract liabilities upon receipt and then recognizes the revenue on a straight-line basis over the service period, which is usually one year.
The Group also provides technical service to third-party companies. The Group charges third-party companies service fee for developing software for them. Technical service revenue is recognized based on cost-to-cost input method of measuring progress upon the completion of each service.
Other Services
The Group provides customer service to third-party companies. The Group satisfies its performance obligation through delivering consulting service to the third-party companies’ customers and receives service fee from these third-party companies. Customer service revenue is recognized on a straight-line basis over the period of the contract when the service is provided, which is usually within 1 year.
| F-21 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
2. Significant Accounting Policies (Continued)
n) Revenue recognition (Continued)
Contract Balances and Accounts Receivable
Contract liabilities primarily consist of customer advances which relates to the payments received for SaaS and technical service in advance of performance under the contract. The increase in contract liabilities over the periods presented was a result of the increase in consideration received from the Group’s customers, which was in line with the growth of revenues in SaaS and technical service. Due to the generally short-term duration of the relevant contracts, the majority of the performance obligations are satisfied within one year.
During
the six months ended June 30, 2023 and 2024, the Group recognized revenue amounted to RMB
During the six months ended June 30, 2023 and 2024, the Group did not have any arrangement where the performance obligations has already been satisfied in the past year but recognized the corresponding revenue in the current period.
Accounts receivable mainly represent amounts due from insurance transaction services customers, when the Group has satisfied its performance obligations and has the unconditional right to payment. They are carried at net realizable value. Please see Note 4 for additional information.
Practical Expedients
The Group has elected to use the following practical expedients as allowed under ASC Topic 606:
(i) Payment terms and conditions vary by contract type, although terms generally include a requirement of prepayment or payment within one year or less. The Group has determined that its contracts generally do not include a significant financing component.
(ii) Costs to obtain a contract with a customer were expensed as incurred when the amortization period would have been one year or less.
o) Cost of revenue
Amounts recorded as cost of revenues relate to direct expenses incurred in order to generate revenue, which consists primarily of i) cost of referral partners, ii) service fee paid to third-party payment platforms, iii) amortization and depreciation expenses, iv) salary and welfare benefits, v) cloud service fees, and vi) tax and surcharges and others. These costs are charged to the unaudited interim condensed consolidated statements of operations and comprehensive loss as incurred.
p) Research and development expenses
Research and development expenses mainly consist of salary and welfare benefits, share-based compensation expenses and subcontracted development expenses incurred for the development and enhancement to the Company’s online platform including SaaS platform, and mobile applications.
q) Selling and marketing expenses
Selling and marketing expenses consist primarily of advertising and promotional expenses, salary and welfare benefits, share-based compensation expenses to the Group’s sales and marketing personnel, and amortization expenses. Advertising and promotional expenses consist primarily of costs for the promotion of corporate image, online platform and mobile applications. The Group expenses all advertising and promotional expenses as incurred and classifies them under selling and marketing expenses..
| F-22 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
2. Significant Accounting Policies (Continued)
r) General and administrative expenses
General and administrative expenses consist primarily of share-based compensation expenses, salary and welfare benefits, professional service fees, amortization expenses and related expenses for employees involved in general corporate functions, including finance, legal and human resources; and costs associated with use by these functions of facilities and equipment, such as traveling and general expenses.
s) Government grants
Government grants mainly represent subsidies and tax refunds for operating a business in certain jurisdictions and fulfilment of specified tax payment obligations. Government grants are recognized where there is reasonable assurance that the grant will be received, and all attached conditions will be complied with. When the grant relates to an expense item, it is recognized as income on a systematic basis over the periods that the related costs, for which it is intended to compensate, are expensed. When the grant relates to an asset, it is recognized as income in equal amounts over the expected useful life of the related asset.
Deferred
government grants included RMB
t) Leases
The Group determines if an arrangement is a lease and determines the classification of the lease, as either operating or finance, at commencement. The Group has operating leases for office buildings and has no finance leases as of December 31, 2023 and June 30, 2024. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the lease payments over the lease term at commencement date.
As the Group’s leases do not provide an implicit rate, an incremental borrowing rate is used based on the information available at the commencement date, to determine the present value of lease payments. The incremental borrowing rate approximates the rate the Group would pay to borrow in the currency of the lease payments for the weighted-average life of the lease.
The operating lease ROU assets also include any lease payments made prior to lease commencement and exclude lease incentives and initial direct costs incurred if any. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Group will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term.
The Group’s lease agreements contain both lease and non-lease components, which are accounted for separately based on their relative standalone price.
The Company elect to utilize the short-term lease recognition exemption and, for those leases that qualified, the Group did not recognize operating lease right-of-use (“ROU”) assets or operating lease liabilities.
| F-23 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
2. Significant Accounting Policies (Continued)
Share based compensation expenses arise from share-based awards, including share options for the purchase of ordinary shares and restricted shares. For share options for the purchase of ordinary shares granted to employee and non-employee determined to be equity classified awards, the related share-based compensation expenses are recognized in the unaudited interim condensed consolidated statements of operations and comprehensive loss based on their grant date fair values which are calculated using the binomial option pricing model. The determination of the fair value is affected by the fair value of ordinary shares as well as assumptions regarding a number of complex and subjective variables, including the expected volatility of the fair value of ordinary shares, actual and projected employee share option exercise behavior, risk-free interest rate and expected dividends. The fair value of the ordinary shares is assessed using the income approach, with a discount for lack of marketability, given that the shares underlying the awards were not publicly traded at the time of grant. Share-based compensation expenses are recorded net of estimated forfeitures using straight-line method during the service period requirement, such that expenses are recorded only for those share-based awards that are expected to ultimately vest.
v) Employee benefits
PRC Contribution Plan
Full
time employees of the Group in the PRC participate in a government mandated defined contribution plan, pursuant to which certain pension
benefits, medical care, employee housing fund and other welfare benefits are provided to the employees. Chinese labor regulations require
that the PRC subsidiaries, VIE and subsidiaries of VIE of the Group make contributions to the government for these benefits based on
certain percentages of the employees’ salaries, up to a maximum amount specified by the local government. The Group has no legal
obligation for the benefits beyond the contributions made. The total balances of employee welfare benefits, including the accruals for
estimated underpaid amounts, were approximately RMB
w) Taxation
Income taxes
Current income taxes are provided on the basis of income/(loss) for financial reporting purposes, adjusted for income and expense items which are not assessable or deductible for income tax purposes, in accordance with the regulations of the relevant tax jurisdictions. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and any tax loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates or tax laws is recognized in the unaudited interim condensed consolidated statements of operations and comprehensive loss in the period the change in tax rates or tax laws is enacted. A valuation allowance is provided to reduce the amount of deferred tax assets if it is considered more likely than not that some portion or all of the deferred tax assets will not be realized.
| F-24 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
2. Significant Accounting Policies (Continued)
w) Taxation (Continued)
Uncertain tax positions
In
order to assess uncertain tax positions, the Group applies a more likely than not threshold and a two-step approach for the tax position
measurement and financial statement recognition. Under the two-step approach, the first step is to evaluate the tax position for recognition
by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained, including
resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that
is more than
x) Related parties
Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence, such as a family member or relative, shareholder, or a related corporation.
Net loss per share is computed in accordance with ASC 260, Earnings per Share. The two-class method is used for computing earnings per share in the event the Group has net income available for distribution. Under the two-class method, net income is allocated between ordinary shares and participating securities based on dividends declared (or accumulated) and participating rights in undistributed earnings as if all the earnings for the reporting period had been distributed. The Company’s preferred shares are participating securities because they are entitled to receive dividends or distributions on an as converted basis. For the periods presented herein, the computation of basic loss per share using the two-class method is not applicable as the Group is in a net loss position and net loss is not allocated to other participating securities because in accordance with their contractual terms they are not obligated to share in the losses.
Basic net loss per share is computed using the weighted average number of ordinary shares outstanding during the period. Diluted net loss per share is computed using the weighted average number of ordinary shares and potential ordinary shares outstanding during the period under treasury stock method. Potential ordinary shares include options to purchase ordinary shares and preferred shares, unless they were anti-dilutive. The computation of diluted net loss per share does not assume conversion, exercise, or contingent issuance of securities that would have an anti-dilutive effect (i.e. an increase in earnings per share amounts or a decrease in loss per share amounts) on net loss per share.
z) Statutory reserves
In
accordance with China’s Company Laws, the Company’s VIE and subsidiaries of VIE in the PRC must make appropriations from
their after-tax profit, if any (as determined under the accounting principles generally acceptable in the People’s Republic of
China (“PRC GAAP”)), after offsetting accumulated losses from prior years, to non-distributable reserve funds including (i)
statutory surplus fund and (ii) discretionary surplus fund. The appropriation to the statutory surplus fund must be at least 10% of the
after-tax profits calculated in accordance with PRC GAAP. Appropriation is not required if the statutory surplus fund has reached
| F-25 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
2. Significant Accounting Policies (Continued)
z) Statutory reserves (Continued)
Pursuant
to the laws applicable to China’s Foreign Investment Enterprises, the Company’s subsidiaries that are foreign investment
enterprises in China have to make appropriations from their after-tax profit (as determined under PRC GAAP) to reserve funds including
(i) general reserve fund, (ii) enterprise expansion fund and (iii) staff bonus and welfare fund. The appropriation to the general reserve
fund must be at least 10% of the after-tax profits calculated in accordance with PRC GAAP. Appropriation is not required if the general
reserve fund has reached
The Group has not appropriated any amount to statutory reserves for the six months ended June 30, 2023 and 2024, because the Company’s subsidiary, VIE and subsidiaries of VIE were in the position of accumulated deficit as of December 31, 2023 and June 30, 2024.
aa) Comprehensive loss
Comprehensive loss is defined to include all changes in deficit of the Group during a period arising from transactions and other events and circumstances excluding transactions resulting from investments by shareholders and distributions to shareholders. Other comprehensive income, as presented on the unaudited interim condensed consolidated balance sheets, consists of accumulated foreign currency translation adjustments.
bb) Segment reporting
The Group uses the management approach in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Group’s chief operating decision maker (“CODM”) for making operating decisions, allocating resources and assessing performance as the source for determining the Group’s reportable segments. Management has determined that the Group operates in one segment, as that term is defined by FASB ASC Topic 280, Segment reporting.
cc) Concentration and risk
Foreign currency exchange rate risk
The
Group’s operating transactions are mainly denominated in RMB. RMB is not freely convertible into foreign currencies. The value
of the RMB is subject to changes by the central government policies and to international economic and political developments. In the
PRC, certain foreign exchange transactions are required by law to be transacted only through authorized financial institutions at exchange
rates set by the People’s Bank of China (the “PBOC”). Remittances in currencies other than RMB by the Group in the
PRC must be processed through PBOC or other PRC foreign exchange regulatory bodies which require certain supporting documents in order
to effect the remittances. As of December 31, 2023 and June 30, 2024, the Group’s cash and cash equivalents, and restricted cash
denominated in RMB were RMB
Credit risk and concentration risk
Financial instruments that potentially subject the Group to the concentration of credit risk consist of cash and cash equivalents, restricted cash and accounts receivable. As of December 31, 2023 and June 30, 2024, the Group’s cash and cash equivalents, and restricted cash were typically unsecured and highly concentrated in a few major financial institutions located in China, which management consider being of high credit quality and continually monitors the creditworthiness of these financial institutions. Accounts receivable is typically unsecured and is generally derived from revenue earned from the Company’s insurance transaction services business.
| F-26 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
2. Significant Accounting Policies (Continued)
cc) Concentration and risk (Continued)
Concentration of customers and suppliers
There was nil and nil customer which individually accounted for 10% or more of the Group’s total operating revenue, nil and one customer which individually accounted for 10% or more of the Group’s total accounting receivable for the six months ended June 30, 2023 and 2024.
There was and supplier which individually accounted for more than 10% of the Group’s total costs and expenses for the six months ended June 30, 2023 and 2024.
dd) Recently issued accounting pronouncements
The Group qualifies as an “emerging growth company”, or EGC, pursuant to the Jumpstart Our Business Startups Act of 2012, as amended, or the JOBS Act. As an EGC, the Group does not need to comply with any new or revised financial accounting standards until such date that a private company is otherwise required to comply with such new or revised accounting standards.
Recent accounting pronouncements not yet adopted
In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. ASU 2023-06 modify the disclosure or presentation requirements of a variety of Topics in the Codification. Certain of the amendments represent clarifications to or technical corrections of the current requirements. Because of the variety of Topics amended, a broad range of entities may be affected by one or more of those amendments. Many of the amendments allow users to more easily compare entities subject to the SEC’s existing disclosures with those entities that were not previously subject to the SEC’s requirements. Also, the amendments align the requirements in the Codification with the SEC’s regulations. For entities subject to the SEC’s existing disclosure requirements and for entities required to file or furnish financial statements with or to the SEC in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer, the effective date for each amendment will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. For all other entities, the amendments will be effective two years later. The amendments in this update should be applied prospectively. For all entities, if by June 30, 2027, the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K, the pending content of the related amendment will be removed from the Codification and will not become effective for any entity. The Group is currently evaluating the potential impact this standard will have on its consolidated financial statements and related disclosures.
In November 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segments Disclosures.” This standard provides guidance to improve the disclosures about a public entity’s reportable segments and address requests from investors for additional, more detailed information about a reportable segment’s expenses. The standard is effective for fiscal years beginning after December 15, 2023 and interim periods in fiscal years beginning after December 15, 2024. Early adoption is permitted, and the disclosures in this standard are required to be applied on a retrospective basis. The Group is currently evaluating the potential impact this standard will have on its consolidated financial statements and related disclosures.
In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” This standard requires disaggregated income tax disclosures on the effective tax rate reconciliation and income taxes paid. For public business entities, this standard is effective for annual periods beginning after December 31, 2024. For non-public business entities, this standard is effective for annual periods beginning after December 15, 2025. Early adoption is permitted, and the disclosures in this standard are required to be applied on a prospective basis with the option to apply the standard retrospectively. The Company is currently evaluating the potential impact this standard will have on its consolidated financial statements and related disclosures.
| F-27 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
2 Significant Accounting Policies (Continued)
dd) Recently issued accounting pronouncements (Continued)
In March 2024, the SEC adopted its rules covering climate-related disclosures which require registrants to provide certain climate-related disclosures in registrants’ SEC filings. The rules require registrants to disclose strategy, governance, risk management, targets and goals, greenhouse gas emissions, and financial statement effects. On April 4, 2024, the SEC voluntarily stayed its final climate rules pending the completion of judicial review thereof by the U.S. Court of Appeals for the Eighth Circuit. The Group is currently evaluating the potential impact this standard will have on its consolidated financial statements and related disclosures.
3. Reverse Recapitalization
On
the Closing Date, (i) Prime Impact converted (a) its issued and outstanding Class A and Class B ordinary shares into Class A ordinary shares of the Company, and (b)
its
On
September 11, 2023, Prime Impact, CCT and the Company entered into certain Subscription Agreements and a Backstop Agreement with global
institutional investors for private investment in public equity (the “PIPE”) in connection with the Business Combination.
Pursuant to such agreements, the Company issued ; ; and Class A ordinary shares to Prime Impact Cayman LLC (the
“Sponsor”); World Dynamic Limited; and Goldrock Holdings Limited for the consideration of US$ per share, respectively.
The consideration from the Sponsor was related to settlement of the Sponsor’s obligations with respect to the payment of certain
Prime Impact transaction expenses in connection with the Business Combination. The Company incurred financing costs of RMB
| F-28 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
3. Reverse Recapitalization (Continued)
The number of ordinary shares issued immediately following the consummation of the Reverse Recapitalization were as follows:
| Number of shares | ||||
| CCT’s ordinary shares outstanding at December 31, 2022 | ||||
| CCT’s ordinary shares issued to the Preferred Shareholders (Note 13) | ||||
| CCT’s ordinary shares outstanding prior to the Reverse Recapitalization | ||||
| Conversion of CCT’s ordinary shares(1) | ||||
| Conversion of CCT’s convertible redeemable preferred shares(1) | ||||
| Conversion of Prime Impact’s Class A ordinary shares(2) | ||||
| Conversion of Prime Impact’s Class B ordinary shares(2) | ||||
| Ordinary shares attributable to conversion | ||||
| Ordinary shares attributable to Prime Impact Cayman LLC(3) | ||||
| Ordinary shares attributable to World Dynamic Limited(3) | ||||
| Ordinary shares attributable to Goldrock Holdings Limited(3) | ||||
| Total number of ordinary shares as of closing of the Reverse Recapitalization and PIPE transactions | ||||
| (1) | |
| (2) |
| (3) |
4. Accounts receivable, net
Accounts receivable, net is consisted of the following:
| December 31, 2023 | June 30, 2024 | |||||||
| RMB | RMB | |||||||
| Accounts receivable, gross: | ||||||||
| Less: allowance for current expected credit losses | ( | ) | ( | ) | ||||
| Accounts receivable, net | ||||||||
The following table summarizes the movement of the Group’s allowance for current expected credit losses:
| For the six months ended June 30 | ||||||||
| 2023 | 2024 | |||||||
| RMB | RMB | |||||||
| Balance at the beginning of the period | ( | ) | ( | ) | ||||
| Additions | ( | ) | ( | ) | ||||
| Write-offs | ||||||||
| Balance at the end of the period | ( | ) | ( | ) | ||||
| F-29 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
5. Prepayments and other current assets
The following is a summary of prepayments and other current assets:
| December 31, 2023 | June 30, 2024 | |||||||
| RMB | RMB | |||||||
| Deductible Value Added Tax (“VAT”) | ||||||||
| Loan to a third party (i) | ||||||||
| Service fees (ii) | ||||||||
| Rental and other deposits | ||||||||
| Rental expense for other leases with period less than one year | ||||||||
| Staff advance | ||||||||
| Others | ||||||||
| Balance at the end of the year | ||||||||
| (i) |
| (ii) |
6. Property, equipment and leasehold improvement, net
The following is a summary of property, equipment and leasehold improvement, net:
| December 31, 2023 | June 30, 2024 | |||||||
| RMB | RMB | |||||||
| Leasehold improvement | ||||||||
| Furniture and office equipment | ||||||||
| Electronic equipment and others | ||||||||
| Total property, equipment and leasehold improvement | ||||||||
| Less: accumulated depreciation | ( | ) | ( | ) | ||||
| Property, equipment and leasehold improvement, net | ||||||||
Depreciation
expenses were RMB
| F-30 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
7. Intangible assets, net
The following table summarizes the Group’s intangible assets, net:
| December 31, 2023 | June 30, 2024 | |||||||
| RMB | RMB | |||||||
| Gross carrying amount | ||||||||
| Software | ||||||||
| Licenses | ||||||||
| Agency agreements | ||||||||
| Channel relationship | ||||||||
| Total intangible assets | ||||||||
| Less: accumulated amortization | ||||||||
| Software | ( | ) | ( | ) | ||||
| Licenses | ( | ) | ( | ) | ||||
| Agency agreements | ( | ) | ( | ) | ||||
| Channel relationship | ( | ) | ( | ) | ||||
| Total intangible assets, net | ||||||||
Amortization
expense for the six months ended June 30, 2023 and 2024 were RMB
The estimated amortization expenses for each of the following periods are as follows:
| June 30, 2024 | ||||
| RMB | ||||
| Remainder of 2024 | ||||
| 2025 | ||||
| 2026 | ||||
| 2027 | ||||
| Total | ||||
8. Leases
The Group’s lease payments for office space leases include fixed rental payments and do not consist of any variable lease payments that depend on an index or a rate. As of December 31, 2023 and June 30, 2024, there was no leases that have not yet commenced.
The following represents the aggregate right-of-use assets and related lease liabilities as of December 31, 2023 and June 30, 2024:
| December 31, 2023 | June 30, 2024 | |||||||
| RMB | RMB | |||||||
| Operating lease right-of-use assets | ||||||||
| Short-term operating lease liabilities | ( | ) | ( | ) | ||||
| Long-term operating lease liabilities | ( | ) | ( | ) | ||||
| Total operating leased liabilities | ( | ) | ( | ) | ||||
| F-31 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
8. Leases (Continued)
The weighted average lease term and weighted average discount rate as of December 31, 2023 and June 30, 2024 were as follows:
| December 31, 2023 | June 30, 2024 | |||||||
| RMB | RMB | |||||||
| Weighted average lease term: | ||||||||
| Operating leases | ||||||||
| Weighted average discount rate: | ||||||||
| Operating leases | % | % | ||||||
The components of lease expenses for the six months ended June 30, 2023 and 2024 were as follows:
| For the six months ended June 30, | ||||||||
| 2023 | 2024 | |||||||
| RMB | RMB | |||||||
| Operating lease cost | ||||||||
| Cost of other leases with period less than one year | ||||||||
| Total | ||||||||
Supplemental cash flow information related to leases for the six months ended June 30, 2023 and 2024 were as follows:
| For the six months ended June 30, | ||||||||
| 2023 | 2024 | |||||||
| RMB | RMB | |||||||
| Cash paid for amounts included in the measurement of lease liabilities: | ||||||||
| Operating cash flows for operating leases | ||||||||
| Supplemental noncash information: | ||||||||
| Right-of-use assets obtained in exchange for lease obligations | ||||||||
Maturities of lease liabilities at December 31, 2023 and June 30, 2024, respectively:
| December 31, 2023 | June 30, 2024 | |||||||
| RMB | RMB | |||||||
| 2024/Remainder of 2024 | ||||||||
| 2025 | ||||||||
| 2026 | ||||||||
| 2027 | ||||||||
| Total remaining undiscounted lease payments | ||||||||
| Less: interest | ( | ) | ( | ) | ||||
| Total present value of operating lease liabilities | ||||||||
| Less: short-term operating lease liabilities | ( | ) | ( | ) | ||||
| Long-term operating lease liabilities | ||||||||
| F-32 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
9. 短期借款
下表分别总结了截至2023年12月31日和2024年6月30日的集团未清偿的短期借款。
| 2023年12月31日 | 2024年6月30日 | |||||||
| 人民币 | 人民币 | |||||||
| 银行借款 | ||||||||
| (1) | 银行 借款 |
| 到期日 | 本金 金额 | 每年利率 | 2022年12月31日 2023 | 2020年6月30日 2024 | ||||||||||||||
| 北京银行（i） | % | |||||||||||||||||
| 北京银行（i） | % | |||||||||||||||||
| 北京银行（i） | % | |||||||||||||||||
| 北京银行（ii） | % | |||||||||||||||||
| 兴业银行股份有限公司（iii） | % | |||||||||||||||||
| 北京银行（iv） | % | |||||||||||||||||
| 总计 短期借款 | ||||||||||||||||||
| (i) |
| (ii) |
| (iii) |
| (iv) |
| F-33 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
10. 税收
| a) | 所得税 |
开曼群岛
根据开曼群岛现行法律，公司对所得和资本收益不征税。此外，在公司向其股东分红派息时，开曼群岛不会征收预扣税。
香港
在香港注册的子公司应按"%"的税率缴纳香港利得税
中国
根据中华人民共和国企业所得税法，公司的中国子公司、VIE及VIE的子公司须缴纳所得税
所得税费用构成
The Company is not subject to income or capital gains tax under the current laws of the Cayman Islands. There are no other taxes likely to be material to the Company levied by the government of the Cayman Islands.
The components of loss before income taxes are as follows (in thousands):
| （除非另有说明，金额为百万美元） | ||||||||
| 2023 | 2024 | |||||||
| 人民币 | 人民币 | |||||||
| 税前亏损 | ||||||||
| 中国大陆业务亏损 | ( | ) | ( | ) | ||||
| 非中国大陆业务亏损 | ( | ) | ( | ) | ||||
| 营运税前总亏损 | ( | ) | ( | ) | ||||
| 适用于中国大陆业务的所得税收益 | ||||||||
| 递延 税 | ||||||||
| 中国内地经营适用的应纳所得税小计 中国内地经营适用的税收优惠 | ||||||||
| 非中国内地代扣代缴应交税费 支出 | ( | ) | ( | ) | ||||
| 所得税总额 来自经营的税收优惠 | ||||||||
| F-34 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
10. 税收（续）
| b) | 代扣个人所得税 |
企业所得税（EIT）法律还对分红派息征收预提所得税
在分公司、VIE、VIE子公司的未分配盈余中，集团公司将核算与支付这些未分配盈余移回相关的预期代扣税。截至2023年12月31日和2024年6月30日，公司并未记录任何其在中国积累亏损的子公司、VIE及VIE子公司的代扣税。
11. 应交税费
集团的子公司、VIE和VIE在中国境内设立的子公司需遵守
以下是截至2023年12月31日和2024年6月30日应付税款总结：
| 2023年12月31日 | 2024年6月30日 | |||||||
| 人民币 | 人民币 | |||||||
| 增值税应付款 | ||||||||
| 个人所得税应付款 | ||||||||
| 施工税应付款 | ||||||||
| 教育发展应付款 | ||||||||
| 其他 | ||||||||
| 总费用 | ||||||||
12. 应计费用及其他流动负债
以下是截至2023年12月31日和2024年6月30日的应计费用和其他流动负债摘要:
| 2023年12月31日 | 2024年6月30日 | |||||||
| 人民币 | 人民币 | |||||||
| 专业服务费用 | ||||||||
| 退款负债 | ||||||||
| 应计费用 | ||||||||
| 与其他服务费相关的应付款 | ||||||||
| 其他 | ||||||||
| 总费用 | ||||||||
| F-35 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
13. 优先股
在逆向重组之前，CCt被授权发行普通股和优先股。Ruiyuan Technology Holdings Limited（“睿元”）持有的A轮、B轮、C轮、D1轮、D2轮、D3轮和Pre-A轮可转换可赎回优先股在其重新指定后合称为“优先股”。“Ordinary Shares””）指的是由Cicw Holdings Limited（“Cicw Holdings”）持有的Seed优先股和睿元在其重新指定之前持有的Pre-A优先股，没有赎回权、转股权和清算权，因此在实质上被称为“普通股”。
系列 Pre-A融资
2015年7月，北京车车发行股票。 红壁人民币
2019年1月，在重组中，CCt发行了普通股 股份给深圳瑞元指定的瑞源。
2019年10月， 股普通股股权转让给集思光电，交易价值人民币
A轮融资
2016年7月，北京车城发行了 和页面。 股份给北京中云荣辉投资中心有限合伙”（中云荣辉”）和杭州顺映股权投资企业有限合伙”（杭州顺映”），对价为人民币
2018年11月22日，CCt与中云荣辉和杭州舜颖签署了优先股和认股权购买协议。CCt在重组中向中云荣辉和杭州舜颖发行了认股权，使他们有权购买 和 各自的A类可转让可赎回优先股股票。这些认股权于2019年5月23日行使。
2019年5月23日，CCt发行了 和页面。 A系列优先股给中韵荣辉和宁波石伟企业管理合伙（有限合伙）(“宁波石伟”)(由杭州顺颖指定)，价款为人民币相当于美元
系列 B轮融资
2017年8月，北京车车发行 , , 和页面。 股份给中云融汇、杭州舜盈、湖州中泽嘉盟股权投资合伙企业有限责任公司（“湖州中泽”）和珠海横琴华荣至富投资管理有限公司（“珠海横琴”），代价为人民币
2018年11月22日，CCt与中云荣辉和杭州顺颖签署了优先股份和认股权购买协议。CCt在重组过程中向中云荣辉和杭州顺颖发行了认股权，使他们有权购买 和 可转换赎回优先股b系列股份的股票，分别。这些认股权于2019年5月23日行使。
2019年1月，在重组过程中，CCt发行了b系列优先股给Eagle Rover Ltd。 和页面。 （“湖州中泽BVI”）和联嘉企业有限公司（“珠海横琴BVI”），由湖州中泽和珠海横琴分别指定。
2019年5月23日，CCt发行 和页面。 B系列优先股股份给中云荣辉和宁波世威（由杭州顺颖指定），对等人民币等值的美元。
| F-36 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
13. 优先股（续）
C轮融资
2019年1月，CCt发行了C系列优先股。 白象公司以价格为美元的考虑发行了C系列优先股。
2021年4月，CCt发行了C系列优先股 向永和Ct有限公司出售C系列优先股，交易金额为美元
2022年1月，CCt收到了一封来自White Elephant的赎回请求函（“函件”），因为集团未能完成2022年1月18日之前对CCt普通股的QIPO（定义为：（i）在CCt股票首次挂牌及公开发行普通股的隐含估值达到美元或更高，在香港联合交易所或NASDAQ或被认可的证券交易所或经纪行报价系统上的全面稀释和换股基础上的所有普通股占比至少；或（ii）任何由当时已发行和流通的优先股持有人中至少2/3同意的公开发行；或（iii）任何由当时已发行和流通的优先股持有人中至少2/3同意的SPAC交易）定义为于2022年1月18日之前的赎回事件，根据2021年7月26日日期的CCt公司修订和重新制定的《共同备忘录和章程》。在2022年11月，根据2022年11月3日日期的CCt公司修订和重新制定的《现有M&A》的第19(a)(i)条款，将赎回事项（i）更改为“CCt未能在2024年1月18日之前完成QIPO”，并且在函件，集团和White Elephant同意并签署了一份股份回购协议，根据该协议，CCt公司以美元从White Elephant回购其 股票系列C优先股，回购金额为百万美元。支付给White Elephant的约定赎回金额低于截至2022年11月赎回日根据原始合同条款按照其挤压至赎回金额的系列C优先股的账面价值。从White Elephant回购这些系列C优先股的交易已于2022年11月完成。 全部普通股的至少的一个全面稀释和换股基础上刊载于香港联合交易所或纳斯达克或被认可的证券交易所或交易商报价系统的所有普通股中的百分比，否则；或（ii）当时已发行和流通的优先股持有人中至少有2/3同意的任何公开发行；或（iii）当时已发行和流通的优先股持有人中至少有2/3同意的任何SPAC交易）。 美元百万美元的代价与White Elephant回购其C系列优先股。
系列 D1融资
2021年6月，CCt发行了D1系列优先股。 向联合双子控股有限公司出售了人民币。百万美元。
系列 D2融资
2021年6月，CCt发行了D2系列优先股。 和页面。 目的是提供给永和Ct有限公司和永和SI有限公司，分别以金额为美元的形式。 百万美元和美元 在2022年2月，永和Ct有限公司将其股份以无条件转让给永和CarTech有限公司。 没有任何条件。
系列 D3融资
2021年7月，CCt发行了D3系列优先股。 和页面。 以美元对Image Digital Investment（HK）Limited和TPP Fund II Holding Limited进行了交易。 百万美元和美元2024年4月30日和2023年4月30日的六个月内的外汇重新计量净收益分别为$百万。
优先股的关键术语如下：
转换 正确
每一份优先股在首次公开募股（QIPO）结束时将按当时生效的转换价格自动转换为普通股。如果发行不构成QIPO，则优先股持有人有权选择是否转换。在转换优先股时不会发行任何部分普通股。CCt将支付现金，金额等于持有人否则有权获得的任何部分普通股乘以当时生效的转换价格，适用于任何该系列优先股。
| F-37 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
13. 优先股（续）
每只优先股的转换比例应通过将发行价除以当时转换价格来确定。 初始转换价格应等于每股普通股的发行价。 除非满足以下条件，否则不得就任何一系列优先股对转换价格进行调整：1）额外普通股的每股对价低于CCt发行或视为发行的额外普通股的转换价格; 2）尽调发行的C系列、D1系列、D2系列和D3系列优先股的原始发行价高于 QIPO设定价格的百分之
赎回 正确
优先股股东在发生以下任何事件时应享有赎回权：(i) CCt未能在2022年1月18日之前完成QIPO（“QIPO日期”）；(ii) 股份购买协议、股东协议和备忘录及章程（“交易文件”）未能获得必要的公司程序和授权，来自集团公司、创始人和创始人控股公司的授权；(iii) 任何集团公司、创始人和创始人控股公司违反任何交易文件中的任何担保、契约、义务，或（iv）任何集团公司、创始人和创始人控股公司违反任何适用法律，导致CCT主要业务停止至少三个月；(v) 任何集团公司的业务的不当运营和/或非法活动，其中任何一个已经导致任何集团公司造成重大损失；(vi) 与VIE的任何合同安排已经终止，宣告无效或无效，或无法使CCt根据国际财务报告准则或美国通行的会计准则合并国内公司的财务结果；(vii) 创始人被判犯有刑事犯罪；(viii) 集团公司从事与目前业务不同的业务（每个“赎回事件”）；然后，任何优先股的股东请求时均应可赎回。
根据CCt于2022年11月3日修订和重新制订的备忘录和章程，优先股东同意将QIPO日期作为赎回事件的一部分更改为2024年1月18日。2023年2月23日，优先股东进一步同意将QIPO日期修改为2025年1月18日。在同一日期，集团与现有优先股东签订了股份转让协议，并向现有优先股东转让。 , , , , , , , , , 和页面。在QIPO之前，包括瑞源、中云荣辉、宁波时伟、湖州中泽BVI、珠海横琴BVI、永和Ct有限公司、永和卡车有限公司、联合双子控股有限公司、永和SI有限公司、图像数码投资（香港）有限公司和TPP基金II控股F有限公司在内的现有优先股东，分别持有CCt的普通股以面值转让，涉及与优先股相关的QIPO日期修改。
优先股的赎回价格应等于（i）资本出资的原始投资额加上按照采用每日复利十厘计算的金额;或（ii）资本出资的原始投资额加上集团从发行日起至赎回日的累计净利润乘以该投资者从发行日至赎回日一直持有的CCt股份比例的平均额;或（iii）由第三方估值人员确定的待赎回资本出资的公允市场价。
股息 权利
不得分配其他财产或现金的分红或任何其他形式的分红，除非优先股已经全部支付了分红。
| F-38 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
13. 优先股（续）
清盘 正确
在将D3系列优先股金额、D2系列优先股金额、D1系列优先股金额、C系列优先股金额、B系列优先股金额、A系列优先股金额和Pre-A系列优先股金额暂时设置或全额支付后，如有的话，集团剩余资产将按比例分配给成员，分配给优先股和普通股股东，比例基于每位股东按转换后持有的普通股数量。
投票权
每一股优先股均有权收到、出席和在任何成员大会上投票的通知。
优先股的会计处理
集团已将∮优先股分类为综合资产负债表中的中间权益，因为在一定日期后持有方可以随时选择赎回，并在发生某些 CCT 无法控制的特定清算事件时有条件地可以赎回。如上所述的转换特性，最初分别按其公允价值计量，优先股的初始账面价值根据残余基础分配，扣除发行成本。
由于优先股在特定日期后可以由持有人随时赎回，因此，在每个报告期，CCT按照原始发行中规定的最早赎回日期，记录了对优先股的增值至赎回价值。尽管所有优先股在QIPO上市后会自动转换，但QIPO的有效性不受CCT控制，并且在会计目的上，QIPO的有效日期前不被视为可能发生。因此，CCT在截至2023年6月30日的六个月内继续确认对优先股的增值。优先股的增值金额为人民币
此外，集团记录对优先股的增值，其增值计从发行日至最早赎回日期。这些增值记录在留存收益中，或者在没有留存收益的情况下，通过额外的实收资本支出来进行冲销。一旦额外实收资本用尽，额外的费用将通过增加累计赤字来记录。每次优先股发行时，按照发行日的公允价值减去发行成本予以确认。
优先股的规定被视为待定的赎回规定，不仅由CCT独立控制。因此，在反向重组之前，相关余额被列在综合资产负债表的中间部分，而不在永久股本内。作为反向重组交易的一部分，如附注3所述，优先股根据CCT当时有效的备忘录和章程转换成一定数量的CCt普通股，然后CCt将从优先股中转换而成的普通股转换成公司的A类普通股。截至2023年12月31日，公司没有未偿的优先股。
普通股转换为优先股的会计处理
集团认为，上述从普通股重新指定为优先股的重新分类实质上等同于普通股东出资后取消这些普通股，并同时以无偿方式发行预设股。因此，集团将取消的这些普通股的票面价值录入为额外资本公积金，并将预设股的公允价值记录为被视为分配给优先股东的分配利润，或在没有留存收益的情况下，通过对额外资本公积金进行冲减，或在额外资本公积金耗尽后，通过增加累积亏损来予以核销。
| F-39 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
13. 优先股（续）
以下是截至2023年6月30日止六个月，集团优先股的活动摘要：
| 余额
截至 2023年1月1日 | 增值 到优先股赎回价值 | 余额
截至 2023年6月30日 | ||||||||||
| Series Pre-A优先股 股数 | ||||||||||||
| 股数 | ||||||||||||
| 数量 | ||||||||||||
| A轮优先股 | ||||||||||||
| 股数 | ||||||||||||
| 数量 | ||||||||||||
| B轮优先股 | ||||||||||||
| 股数 | ||||||||||||
| 数量 | ||||||||||||
| C轮优先股 | ||||||||||||
| 股数 | ||||||||||||
| 数量 | ||||||||||||
| D1优先股 | ||||||||||||
| 股数 | ||||||||||||
| 数量 | ||||||||||||
| D2优先股 | ||||||||||||
| 股数 | ||||||||||||
| 数量 | ||||||||||||
| D3优先股 | ||||||||||||
| 股数 | ||||||||||||
| 数量 | ||||||||||||
| 总数 股数* | ||||||||||||
| 总数 金额 | ||||||||||||
| * |
| F-40 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
14. 分段信息
经营部门被定义为企业的组成部分，其关于财务信息是可以得到的，由首席经营决策者（“CODM”）或决策小组定期评估，以决定如何分配资源并评估绩效。公司得出结论，集团的CODm是董事会主席兼首席执行官张磊先生。
根据ASC 280-10， 分部报告：整体CODm在决定分配资源和评估整个集团绩效时审查合并运营结果；因此，集团只有一个经营部门。
关键收入流如下：
截止六月底 6月30日 | ||||||||
| 2023 | 2024 | |||||||
| 人民币 | 人民币 | |||||||
| 保险交易服务 收入 | ||||||||
| saas-云计算和技术服务收入 | ||||||||
| 其他 | ||||||||
| 总费用 | ||||||||
绝大部分收入来源于中国，在中国为客户提供服务。此外，集团的长期资产几乎全部位于中国。因此，不设立地理区域分部。
15. 营收成本
作为营业成本录入的金额，涉及为了产生营业收入而发生的直接费用，主要包括转介费用、支付给第三方支付平台的服务费、摊销和折旧费用、工资和福利津贴、云服务费、税费和附加费以及其他费用。这些成本根据发生的情况被计入未经审计的中期简明综合损益表中。以下表格显示了截至2023年6月30日和2024年6月30日的集团营业成本。
截止六月底 6月30日 | ||||||||
| 2023 | 2024 | |||||||
| 人民币 | 人民币 | |||||||
| 推荐合作伙伴的费用 | ||||||||
| 支付给第三方支付平台的服务费 | ||||||||
| 薪资和福利待遇 | ||||||||
| 摊销和折旧 | ||||||||
| 云服务费用 | ||||||||
| 税金和附加费 等等 | ||||||||
| 总费用 | ||||||||
| F-41 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
16. 员工福利
公司的子公司，VIE和在中国设立的VIE的子公司参与了政府强制实施的多雇主确定性缴费计划，在此计划下向员工提供养老、医疗、住房和其他福利。中国劳动法规要求公司的中国子公司、VIE和VIE的子公司按照合格雇员的月度基本薪酬的一定比例向当地劳动局缴纳月度的缴费。有关的当地劳动局负责履行所有养老福利责任；因此，集团除了月度缴纳外没有进一步的承诺。以下表格列出了截至2023年6月30日和2024年6月30日的六个月内集团的雇员福利支出：
截止六月底 6月 30号， | ||||||||
| 2023 | 2024 | |||||||
| 人民币 | 人民币 | |||||||
| 医疗和养老金计划的捐款 | ||||||||
| 其他 员工福利 | ||||||||
| 总费用 | ||||||||
在截至2023年6月30日的六个月内，“医疗和养老金计划的供款”和“其他雇员福利”的数额已经修订，以更正披露过程中的公式错误。这些错误仅涉及披露，并不影响先前报告的未经审计的中期综合经营成果、财务状况或现金流量。
此次披露的修订对先前报告的员工福利支出的影响如下：
| 截至六个月结束时 6月30日 | ||||||||||||
| 2023 | ||||||||||||
| 如先前报道。 | 调整 | 如修订 | ||||||||||
| 人民币 | 人民币 | 人民币 | ||||||||||
| 医疗和养老金计划的捐款 | ||||||||||||
| 其他 员工福利 | ||||||||||||
| 总费用 | ||||||||||||
| F-42 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
| (a) | 股票期权计划的描述 |
2019 激励计划
2020年1月，公司允许向相关董事、高管、高级管理人员、员工以及集团非雇员（"2019激励计划"）发放期权和受限股份。期权奖励的行权价格由董事会确定。
2019年激励计划授予的股票期权合同期为10年，将在（i）与集团终止服务后3个月内，或（ii）授予日期之第十周年到期，以较早者为准。
根据2019年激励计划授予的股票期权将在授予后立即获得权益。
2019年激励计划下授予的限制性股票可以选择立即授予即刻生效的条件；或每年周年日授予%； 每季度授予%，总共四年；或 每年周年日授予%，总共两年。
2023 激励计划
2023年9月，公司允许向集团相关董事、员工和非员工（“2023激励计划”）发放期权、限制股或任何其他类型的奖励。期权奖励的行权价格由董事会确定。
根据ASC 718股票报酬，集团按照权益的授予日期，将股份报酬费用记录为员工的估计公允价值，该公允价值在计量日期时。股份报酬费用记录在未经审计的中期简明合并利润表和综合损益表的收入成本、销售和营销费用、一般及管理费用以及研发费用中。
股票 期权替代方案（“替代方案”）
在2023年1月1日和2023年7月1日，共计 和框架。有关详细信息，请参阅UBS集团报酬报告已归属的期权被 和框架。有关详细信息，请参阅UBS集团报酬报告换成了CCt的限制性股票，这些股票在反向重资本化完成后转换为公司的限制性股票（附注3）。限制性股票奖励受原始授予的期权归属计划约束。公司认为取消和替换奖励是一种修改，并确定该修改是一种可能性-可能性（类型I）修改。公司已确认递增价值的部分人民币
| F-43 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
17. 基于股票的薪酬（续）
| (b) | 估值 假设 |
截止六月底 6月30日 | ||||||||
| 期权* | 2023 | 2024 | ||||||
| 每股公允价值（美元） | * | ~ | ||||||
| 折现率（税后） | * | |||||||
| 无风险利率 | * | %-% | ||||||
| 预期波动率 | * | %-% | ||||||
| 合同期限（年） | * | |||||||
| 缺乏市场流通性折价（DLOM） | * | |||||||
| * |
截止六月底 6月30日 | ||||||||
| 限制性 股份 | 2023 | 2024 | ||||||
| 每股公允价值（美元） | ||||||||
| 折现率（税后） | % | |||||||
| 缺乏市场流通性折价（DLOM） | % | |||||||
授予日期和每个期权估值日期的预期波动率是基于可比同行公司历史股价中蕴含的日回报的年化标准差估算得出，时间跨度接近期权预期到期日。加权平均波动率是授予日期的预期波动率乘以期权数量得出的。公司从未宣布或支付任何现金股息，并且集团不预计在可预见的将来支付任何股息。合同期限是期权的合约期限。集团根据市场上的美国政府债券收益率估算了无风险利率，债券期限为
| F-44 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
17. 基于股票的薪酬（续）
| (c) | 股票 期权活动 |
| 期权未行使数量* | 已授予和预期于2021年1月2日授予股份 平均行权 价格 | 加权平均剩余合同期限 | 汇总内在价值 | |||||||||||||||||||||
| 员工 | 顾问 | 总费用 | ||||||||||||||||||||||
| （以千为单位） | （以千为单位） | （以千为单位） | 美元 | (多年以后) | 人民币 以千为单位 | |||||||||||||||||||
| 2023年1月1日剩余期权数量 | ||||||||||||||||||||||||
| 更换 | ( | ) | ( | ) | ||||||||||||||||||||
| 被取消 | ( | ) | ( | ) | ||||||||||||||||||||
| 截至2023年6月30日为止 的未行权期权 | ||||||||||||||||||||||||
| 截至2023年6月30日的可行权期权数 | ||||||||||||||||||||||||
| 未清偿 在2024年1月1日 | ||||||||||||||||||||||||
| 更换 | ( | ) | ( | ) | ||||||||||||||||||||
| 已行权 | ||||||||||||||||||||||||
| 被取消 | ( | ) | ( | ) | ||||||||||||||||||||
| 截至2024年6月30日，未履行的股票期权: | ||||||||||||||||||||||||
| 截至2024年6月30日可行使期权数量为：2,493,000股 | ||||||||||||||||||||||||
| * |
截至2023年和2024年6月30日，期权的加权平均授予日期公允价值为人民币 （美元)和人民币 （美元)，每个期权。截至2023年和2024年6月30日，没有期权行使。
| F-45 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
17. 基于股票的薪酬（续）
| (d) | 限制股份活动 |
以下表格列出了截至2023年6月30日和2024年6月30日的受限股份活动摘要:
| 受限股份授予数量* | 平均 授予日期 公允 价值 | |||||||
| (以千为单位) | - | |||||||
| 截至2023年1月1日的未获授权股份 | ||||||||
| 授予 | ||||||||
| 34,105 | ( | ) | ||||||
| 被取消 | ( | ) | ||||||
| 截至2023年6月30日为止 的未行权期权 | ||||||||
| 截至2024年1月1日尚未获得的股份。 | ||||||||
| 更换 | ||||||||
| 授予 | ||||||||
| 34,105 | ( | ) | ||||||
| 被取消 | ( | ) | ||||||
| 截至2024年6月30日，未履行的股票期权: | ||||||||
| * |
截至2023年和2024年6月30日的六个月，公司拥有普通股，包括QIPO前的优先股，受限股份和授予的期权。由于集团在截至2023年和2024年6月30日的六个月中出现亏损，这些潜在的优先股，受限股份和授予的期权会导致摊薄效应，并排除在计算公司每股摊薄净损失中。
考虑到优先股持有人没有参与公司亏损的合同义务，集团的任何亏损都不应分配给优先股。
| F-46 |
CHECHE GROUP INC. NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) (All amounts in thousands, except for share and per share data) |
18. Net loss per share (Continued)
| For the six months ended June 30, | ||||||||
| 2023 | 2024 | |||||||
| Numerator: | ||||||||
| Net loss | ( | ) | ( | ) | ||||
| Less: accretions to preferred shares redemption value | ( | ) | ||||||
| Net loss attributable to Cheche’s ordinary shareholders | ( | ) | ( | ) | ||||
| Denominator: | ||||||||
| Weighted average number of ordinary shares outstanding, basic | ||||||||
| Weighted average number of ordinary shares outstanding, diluted* | ||||||||
| Basic net loss per share attributable to Cheche’s ordinary shareholders | ( | ) | ( | ) | ||||
| Diluted net loss per share attributable to Cheche’s ordinary shareholders | ( | ) | ( | ) | ||||
| * |
19. Commitments and Contingencies
| (a) | Commitments |
The
Group leases office space under non-cancelable operating lease agreements, which expire at various dates through June 30, 2024. As of
December 31, 2023 and June 30, 2024, future minimum lease of RMB
| (b) | Litigation |
As of December 31, 2023 and June 30, 2024, the Group was not involved in any legal or administrative proceedings that may have a material adverse impact on the Group’s business, financial position results of operations, or cash flows.
20. Related Party Balances and Transactions
The table below sets major related parties of the Group and their relationships with the Group:
| Entity or individual name | Relationship with the Group | |
| Fanhua Group |
| F-47 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
20. 关联方余额和交易（续）
截至2023年12月31日和2024年6月30日，到相关方应付余额如下：
| 截至 | 截至 | |||||||
| 关联方余额 | 2023年12月31日 | 2024年6月30日 | ||||||
| 人民币 | 人民币 | |||||||
| 到相关方款项 | ||||||||
| 泛华控股集团 (i) | ||||||||
| (i) |
集团发行了一笔以人民币为本金金额的可转换贷款
2021年，该集团偿还了人民币总本金金额
2023年，集团偿还了人民币总额
截至2024年6月30日，企业借款余额从泛华控股集团借款余额为人民币
集团选择了公允价值模式来记录可转换贷款和来自泛华控股集团的企业借款，并在未经审计的中期简明汇总利润表和综合损益表中的“与关联方款项公允价值变动”和“因自身信用风险导致与关联方款项公允价值变动”的项目下确认了损失/(收益) RMB。
集团聘请了独立的估值公司，协助管理层评估每个报告期末的公司借款的公允价值。公司借款的公允价值衡量基于市场中不可观察的重要输入，因此代表Level 3的公允价值衡量。集团采用以下假设来估计公司借款的公允价值：
| 截至 | 截至 | |||||||
| 2023年12月31日 | 2024年6月30日 | |||||||
| 贴现率 | % | % | ||||||
| F-48 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
20. 关联方余额和交易（续）
(i) 泛华控股集团的企业借款（续）
泛华控股集团企业借款的动向如下：
| 公司借款 | ||||
| 人民币 | ||||
| 2023年1月1日的资产负债表 | ||||
| 公允价值变动 | ||||
| 其他综合收益变动 | ||||
| 截至2023年6月30日的余额 | ||||
| 截至2024年1月1日的余额 | ||||
| 公允价值变动 | ||||
| 其他综合收益变动 | ||||
| 其他 | ||||
| 截至2024年6月30日的余额 | ||||
21. 公允价值计量
资产 和负债按非经常性基础计量的公允价值
截至2023年12月31日和2024年6月30日，公司没有以非重复基础计量公允价值的财务资产或财务负债。每当事件或情况变化表明账面价值可能无法收回时，公司会对其非金融资产（如房屋、设备和租赁改进、无形资产、商誉）进行非重复基础的计量。
资产 和负债定期以公允价值计量
公司定期对泛华控股集团的公司借款和认股权证进行公允价值衡量。由于公司的公司借款和认股权证未在活跃市场中以可轻易观察到的价格交易，公司使用重要的不可观察输入来衡量公司借款和认股权证的公允价值。根据不可观察因素在整体公允价值衡量中的重要性，它们被划分在第三级估值层次结构中。截至2023年和2024年6月30日结束的六个月内，公司没有将任何资产或负债转入或转出第三级别。
下表总结了公司截至2023年12月31日和2024年6月30日按照重复性计量并记录的公允价值计量的财务负债。
| 截至2023年12月31日 | ||||||||||||||||
活跃市场 （一级 | 可观察输入 （二级） | 不可观察输入 （三级） | 总费用 | |||||||||||||
| 人民币 | 人民币 | 人民币 | 人民币 | |||||||||||||
| 负债： | ||||||||||||||||
| 权证 | ||||||||||||||||
| 泛华控股集团的企业借款 | ||||||||||||||||
| 截至2024年6月30日 | ||||||||||||||||
活跃市场 （一级 | 可观测输入 (二级) | 不可观测输入 (三级) | 总费用 | |||||||||||||
| 人民币 | 人民币 | 人民币 | 人民币 | |||||||||||||
| 负债： | ||||||||||||||||
| 权证 | ||||||||||||||||
| 泛华控股集团的企业借款 | ||||||||||||||||
| F-49 |
车车科技公司 未经审计的中期简明合并财务报表注解 (续) (所有数额以千为单位，除分股和每股数据外） |
21. 公允价值衡量（续）
权证
根据挂牌市场价格对Prime Impact转换的权证进行估值，確定为一级衡量标准。 根据二项式期权定价模型对CCT转换的权证进行估值，確定为三级衡量标准。管理层负责确定公正价值并评估多种因素。这一估值涉及复杂和主观的判断以及公司对估值日期的最佳估计。与权证公正价值估值有关的二项式期权定价模型的重要输入包括：权证到期日、估值日期的每股公平市值、行使价、无风险利率、股息率、预计行使时间，以及波动率。
泛华控股集团的企业借款
集团将泛华控股集团的企业借款分类为流动负债，并按公允价值计量。集团将使用原则的公允价值作为估值技术，划分为公允价值衡量的第三级。一般而言，在报告日期之前的期间，对于泛华控股集团的企业借款，活跃市场中没有报价，也没有其他直接或间接可观察的市场输入。为了判断公允价值，集团必须使用折现现金流量法和盈利预测作为非可观察输入，而非活跃市场中的相同或类似资产或负债的报价，或者其他可观察或可以通过可观察市场数据在资产或负债的实质完整期内予以证实的输入。
22. 后续事件
2024年7月，集团收到了宝禾汇总的人民币本金
2024年8月，该集团偿还了人民币的累计本金
2024年8月，集团与泛华控股集团签订了另一份补充协议，将企业向泛华控股集团的债务剩余期限延长至2026年10月26日。
23. 限制净资产。
根据中国大陆法律法规，中国大陆公司只能根据其留存收益支付股利，如有的话，按照中国大陆会计准则和法规确定。此外，公司的中国大陆子公司、VIE及VIE的子公司只能在经股东批准后分派股利，且须符合中国大陆分配普通风险准备基金和法定义务剩余利润基金的要求。普通风险准备基金和法定义务剩余利润基金要求，在支付任何股利之前，应先留存税后净利润的百分之几。
| F-50 |