| ACCRUED EXPENSES AND OTHER LIABILITIES |
| 12. | ACCRUED
EXPENSES AND OTHER LIABILITIES |
SCHEDULE
OF ACCRUED EXPENSES AND OTHER LIABILITIES
| | |
As
of December 31, | | |
As
of June 30, | |
| | |
2025 | | |
2026 | |
| | |
RMB | | |
RMB | |
| | |
| | |
(unaudited) | |
| Accrued payroll and welfare | |
| 62,810 | | |
| 51,533 | |
| Payment for purchase of property | |
| 42,127 | | |
| 43,136 | |
| Product warranty | |
| 31,035 | | |
| 25,095 | |
| Professional fee payables | |
| 14,670 | | |
| 19,495 | |
| Deposit from suppliers | |
| 11,988 | | |
| 12,745 | |
| Marketing and promotion expenses | |
| 18,461 | | |
| 12,209 | |
| Freight payable | |
| 11,364 | | |
| 9,858 | |
| Other tax payable | |
| 9,871 | | |
| 2,072 | |
| Installation fee payables | |
| 335 | | |
| 1,888 | |
| Refund liabilities | |
| 129 | | |
| 892 | |
| Other current liabilities | |
| 7,370 | | |
| 11,039 | |
| Total | |
| 210,160 | | |
| 189,962 | |
| Less: non-current portion | |
| (53,117 | ) | |
| (51,108 | ) |
| Accrued
expenses and other liabilities-current portion | |
| 157,043 | | |
| 138,854 | |
Product
warranty activities were as follows:
SCHEDULE OF PRODUCT
WARRANT ACTIVITIES
| | |
Product
Warranty | |
| | |
RMB | |
| Balance at January 1, 2025 | |
| 40,568 | |
| Provided during the period | |
| 19,624 | |
| Utilized during the period | |
| (29,157 | ) |
| Balance at June 30,
2025 | |
| 31,035 | |
| | |
| | |
| Balance at January 1, 2026 | |
| 31,035 | |
| Provided during the period | |
| 18,737 | |
| Utilized during the period | |
| (24,677 | ) |
| Balance at June 30,
2026 | |
| 25,095 | |
|