13. Accrued expenses and other current liabilities Accrued expenses and other current liabilities consist of the following: | | | | | | | As of December 31, | | | 2024 | | 2025 | | | RMB | | RMB | Logistics expenses accruals | | 227,234 | | 206,182 | Contract liabilities | | 173,769 | | 187,983 | Outsourced labor cost payable | | 91,023 | | 105,874 | Salary and welfare payable | | 177,477 | | 331,955 | Professional fee accruals | | 18,433 | | 22,466 | Marketing expenses accruals | | 244,706 | | 348,307 | Other tax payable | | 44,627 | | 43,154 | Sales return accrual | | 26,368 | | 15,658 | Consideration payables in relation to business combinations | | 60,782 | | 10,064 | Others | | 105,128 | | 87,746 | | | | | | Accrued expenses and other current liabilities | | 1,169,547 | | 1,359,389 |
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