| ACCRUED EXPENSES AND OTHER LIABILITIES |
| 13. |
ACCRUED EXPENSES AND OTHER LIABILITIES |
SCHEDULE
OF ACCRUED EXPENSES AND OTHER LIABILITIES
| | |
2024 | | |
2025 | |
| | |
As of December 31, | |
| | |
2024 | | |
2025 | |
| | |
RMB | | |
RMB | |
| Accrued payroll and welfare | |
| 42,557 | | |
| 62,810 | |
| Payment for purchase of property | |
| 40,183 | | |
| 42,127 | |
| Marketing and promotion expenses | |
| 4,187 | | |
| 18,461 | |
| Professional fee payables | |
| 7,547 | | |
| 14,670 | |
| Deposit from suppliers | |
| 11,619 | | |
| 11,988 | |
| Freight payable | |
| 16,879 | | |
| 11,364 | |
| Product warranty | |
| 40,568 | | |
| 31,035 | |
| Other tax payable | |
| 6,826 | | |
| 9,871 | |
| Installation fee payables | |
| - | | |
| 335 | |
| Refund liabilities | |
| 224 | | |
| 129 | |
| Other current liabilities | |
| 12,029 | | |
| 7,370 | |
| Total | |
| 182,619 | | |
| 210,160 | |
| Less: non-current portion | |
| (14,492 | ) | |
| (53,117 | ) |
| Accrued expenses and other liabilities-current portion | |
| 168,127 | | |
| 157,043 | |
Product
warranty activities were as follows:
SCHEDULE OF PRODUCT
WARRANT ACTIVITIES
| | |
Product Warranty | |
| | |
RMB | |
| Balance at December 31, 2023 | |
| 5,007 | |
| Provided during the year | |
| 88,889 | |
| Utilized during the year | |
| (46,914 | ) |
| Disposed during the year | |
| (6,414 | ) |
| Balance at December 31, 2024 | |
| 40,568 | |
| Provided during the year | |
| 67,450 | |
| Utilized during the year | |
| (76,983 | ) |
| Balance at December 31, 2025 | |
| 31,035 | |
|