On July 19, 2024, the Group entered into definitive agreements with Mr. Chen, and an entity controlled by Mr. Chen (Refer to Note 1). Accordingly, the assets and liabilities of Foshan Viomi and its subsidiaries were classified as “Assets held for sale” and “Liabilities held for sale” within current and non-current assets and liabilities, respectively, on the consolidated balance sheets. The results of operations of Foshan Viomi and its subsidiaries have been reclassified to “net loss from discontinued operations” in the consolidated statements of comprehensive income (loss).

The following tables set forth the assets, liabilities, statements of operations and cash flows of discontinued operations which were included in the Group’s consolidated financial statements (in thousands):


	As of December 31,
	2023	2024
	RMB	RMB
Assets
Current assets
Cash and cash equivalents	285,310	—
Restricted cash	125,718	—
Short-term deposits	188,570	—
Short-term investments	51,864	—
Accounts and notes receivable from third parties	189,966	—
Accounts receivable from a related party	319,858	—
Other receivables from related parties	124	—
Inventories, net	284,916	—
Prepaid expenses and other current assets	85,353	—
Long-term deposits-current portion	30,000	—
Total current assets	1,561,679	—
Non-current assets
Property, plant and equipment, net	35,759	—
Deferred tax assets	6,065	—
Prepaid expenses and other non-current assets	8,289	—
Right-of-use assets, net	12	—
Long-term investment	20,300	—
Total non-current assets	70,425	—
Total assets	1,632,104	—

Liabilities
Current liabilities
Accounts and notes payable	348,879	—
Advances from customers	101,505	—
Accrued expenses and other liabilities	131,400	—
Amount due to related parties	15,024	—
Short-term borrowing	100,000	—
Income tax payables	16,131	—
Lease liabilities due within one year	23	—
Total current liabilities	712,962	—
Accrued expenses and other liabilities - non-current portion	12,766	—
Total non-current liabilities	12,766	—

Total liabilities	725,728	—