v3.26.3
Variable Interest Entity (“VIE”) (Tables)
 6 Months Ended
Jun. 30, 2026
Variable Interest Entity (“VIE”) [Abstract]  
Schedule of Carrying Amount of the VIEs’ Consolidated Assets and Liabilities

The carrying amount of the VIEs’ consolidated assets and liabilities are as follows: 

 

    December 31,     June 30,     June 30,  
    2025     2026     2026  
    RMB     RMB     USD  
Current assets     85,753,334       83,320,887       12,233,462  
Property and equipment, net     72,658,575       70,811,620       10,396,808  
Other noncurrent assets     10,132,185       10,132,185       1,487,643  
Total assets     168,544,094       164,264,692       24,117,913  
Total liabilities     (614,510,596 )     (613,286,737 )     (90,044,889 )
Net assets     (445,966,502 )     (449,022,045 )     (65,926,976 )

 

    December 31,     June 30,     June 30,  
    2025     2026     2026  
    RMB     RMB     USD  
Current liabilities:                  
Accounts payable     7,831,313       7,542,308       1,107,388  
Advance from customers     135,467       154,462       22,679  
Other payables and accrued liabilities     17,122,156       17,052,191       2,503,662  
Taxes payable     5,799,588       4,915,704       721,740  
Intercompany payable*     561,017,190       561,017,190       82,370,493  
Total current liabilities     591,905,714       590,681,855       86,725,962  
Non-current shareholder loan     22,604,882       22,604,882       3,318,927  
Total liabilities     614,510,596       613,286,737       90,044,889  

 

* Intercompany balances will be eliminated upon consolidation.
Schedule of Operating Results of the VIE’s

The summarized operating results of the VIE’s are as follows: 

 

    For the     For the     For the  
    six months
ended		     six months
ended		     six months
ended		  
    June 30,     June 30,     June 30,  
    2025     2026     2026  
    RMB     RMB     USD  
Operating revenues     128,728       57,092       8,382  
Gross profit     128,728       11,162       1,639  
Loss from operations     (1,439,606 )     (2,099,642 )     (308,277 )
Net income (loss)     7,141,269       (3,314,898 )     (486,706 )
Schedule of Reconciliation of Cash and Cash Equivalents

The following table provides a reconciliation of cash and cash equivalents reported within the VIE’s company balance sheets that sum to the total of the same amounts shown in the VIE’s company statements of cash flows:

 

    December 31,     June 30,     June 30,  
    2025     2026     2026  
    RMB     RMB     USD  
Cash and cash equivalents     8,496,049       19,124,283       2,807,894  
Total cash and cash equivalents     8,496,049       19,124,283       2,807,894