v3.25.0.1
Accounts and Notes Receivables, Net
6 Months Ended 12 Months Ended
Jun. 30, 2024
Dec. 31, 2023
Accounts and Notes Receivables, Net [Abstract]    
Accounts and notes receivables, net

5. Accounts and notes receivables, net

 

Accounts and notes receivables consist of the following:

 

   December 31,
 2023
   June 30,
2024
 
   RMB   RMB 
       (Unaudited) 
Notes receivable   242    1,109 
Accounts receivable   60,668    45,619 
Less: allowance for doubtful accounts   (32,019)   (30,416)
Accounts receivable, net   28,891    16,312 

 

The Group recognized the allowance for doubtful accounts of RMB1,840 and reversed the allowance for doubtful accounts of RMB1,603 for the six months ended June 30, 2023 and 2024, respectively. The Group recognized the write-off for doubtful accounts of RMB770 and nil for the six months ended June 30, 2023 and 2024, respectively.

5. Accounts and notes receivables, net

 

Accounts and notes receivables are consisted of the following:

 

   December 31,
2022
   December 31,
2023
 
   RMB   RMB 
Notes receivable   505    242 
Accounts receivable   80,845    60,668 
Less: allowance for doubtful accounts   (31,381)   (32,019)
Accounts receivable, net   49,969    28,891 

 

The following table sets out movements of the allowance for doubtful accounts for the years ended December 31, 2021, 2022 and 2023:

 

   December 31,
2021
   December 31,
2022
   December 31,
2023
 
   RMB   RMB   RMB 
Balance at the beginning of the year   23,298    34,969    31,381 
Additions/(reversal)   11,671    (892)   1,408 
Write-off   
-
    (2,696)   (770)
Balance at the end of the year   34,969    31,381    32,019