Accrued Expenses and Other Current Liabilities

6 Months Ended

Jun. 30, 2025

Accrued Expenses and Other Current Liabilities [Abstract]

Accrued expenses and other current liabilities

Accrued expenses and other current liabilities

Accrued expenses and other current liabilities consist of the following:

	As of December 31,		As of June 30,
	2024		2025
	RMB		RMB
			(Unaudited)
Accrued service fees⁽¹⁾		2,034		2,085
Payables to employees		13		6
Accrued payroll and welfare		807		676
Other tax payables⁽²⁾		12,932		25,470
Deposit payables		155		155
Payables for equipment⁽³⁾		2,929		1,859
Others⁽⁴⁾		268		178
Total accrued expenses and other current liabilities		19,138		30,429

(1)

Accrued service fees represent service fees mainly includes professional services expenses, information technology service expenses and other expenses related to the daily operation.

(2)

Other tax payable mainly includes accrued output VAT payable.

(3)

Equipment-related accounts payable primarily cover operation and maintenance costs and service charges.

(4)

Others mainly including daily reimbursement expenses.

LZ Technology Holdings Ltd 6-K