v3.26.1
Business Combination
12 Months Ended
Dec. 31, 2025
Business Combination [Abstract]  
BUSINESS COMBINATION

23. BUSINESS COMBINATION

 

2024 Acquisitions

 

On January 4, 2024, the Group acquired Ankang Jiren Human Resources Service Co., Ltd., Hetian Tiankun Landing Human Resources Service Co., Ltd. and Shangluo Hesheng Human Resources Co., Ltd. with total cash consideration of RMB 12,575, fully paid in 2024. The companies mentioned above were engaged in labor dispatch services.

 

The following table summarizes the purchase price allocation for the 2024 acquisition:

 

   Ankang Jiren Human Resources
Service Co., Ltd.
   Hetian Tiankun Landing Human Resources Service Co., Ltd.   Shangluo Hesheng Human Resources Co., Ltd.   2024 Acquisitions 
   2024   2024   2024   2024 
   RMB   RMB   RMB   RMB 
Purchase consideration   3,048    3,107    6,419    12,574 
Less:                    
Cash   257    615    2,068    2,940 
Accounts receivable   2,149    1,510    2,187    5,846 
Prepayments and other current assets   11,530    670    8,039    20,239 
Property and equipment, net   
-
    
-
    3    3 
Accounts payable   (2,588)   10    (2,789)   (5,367)
Other liabilities   (8,300)   302    (3,089)   (11,087)
Goodwill   
-
    
-
    
-
    
-
 

 

The fair value assessment for the acquisitions was based on a valuation determined by the Group with the assistance of an independent third-party valuation firm. No goodwill is recognized as the consideration is based on the net assets.

 

The results of operations of the acquired companies were included in the consolidated statement of comprehensive loss from the acquisition date. Pro forma results of operations were not presented because the effect of the acquisition was not material to the Group’s consolidated financial statements.