v3.26.1
Accounts Receivable, Net
 12 Months Ended
Dec. 31, 2025
Accounts Receivable, Net [Abstract]  
ACCOUNTS RECEIVABLE, NET

4. ACCOUNTS RECEIVABLE, NET

 

Accounts receivable and the allowance for credit losses consisted of the following:

 

   As of December 31, 
   2024   2025 
   RMB   RMB   US$ 
Accounts receivable   76,437    36,519    5,222 
Less: allowance for credit losses   (16,874)   (18,034)   (2,579)
Accounts receivable, net   59,563    18,485    2,643 

 

An analysis of the allowance for credit losses was as follows:

 

   As of December 31, 
   2024   2025 
   RMB   RMB   US$ 
Balance at beginning of the year   (18,616)   (16,874)   (2,413)
Reversal (provision)   1,742    (1,369)   (196)
Write-off   —    209    30 
Balance at the end of the year   (16,874)   (18,034)   (2,579)