v3.26.1
Income Taxes (Tables)
6 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Income Tax Benefit

Income tax benefit are comprised of the following:

 

   Six months ended
December 31
 
   2024   2025 
   RMB   RMB 
Current tax expense   
       -
    
-
 
Deferred tax benefit   
-
    1,095 
Income tax benefit   
-
    1,095 
Schedule of Deferred Income Tax Assets and Liabilities

The principal components of the deferred income tax assets and liabilities are as follows:

 

   As of June 30, 
   As of
June 30,
2025
   As of
December 31,
2025
 
   RMB   RMB 
Deferred tax liabilities:   -    - 
Fair value adjustments of long-lived assets from business acquisition   
-
    16,234 
Total   
-
    16,234 
Schedule of Reconciliation between the Provision for Income Taxes

Reconciliation between the provision for income taxes computed by applying the PRC enterprise income rate of 25% to net income before income taxes and income of affiliates, and the actual provision for income taxes is as follows:

 

   Six months
ended
December 31,
2024
   Six months
ended
December 31,
2025
 
   RMB   RMB 
Loss from operations in mainland China   
-
    23,087 
Loss from operations in Hong Kong and others   
-
    (43,130)
Loss from continuing operations before income taxes and share of loss of affiliates   
-
    (20,043)
Statutory tax rate   25%   25%
Income tax benefits at statutory tax rate   
-
    (5,011)
Expenses not deductible for tax purposes:   
-
    9 
—Entertainment   
-
    9 
Effect of tax holidays on concessionary rates granted to PRC entities   
-
    237 
Effect of different tax rates of entities operating in other jurisdictions   
-
    10,783 
Change in valuation allowance   
-
    (4,923)
Income tax benefit   
-
    1,095