Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Summary of Group's Loss before Income Taxes

The Group’s loss before income tax consists of:


		For the years ended December 31,
		2023				2024				2025
		RMB				RMB				RMB				US$
PRC			(604,997	)			(305,469	)			(23,940	)			(3,424	)
Non-PRC			(46,304	)			(35,272	)			(29,850	)			(4,269	)

Total loss before income tax			(651,301	)			(340,741	)			(53,790	)			(7,693	)

Summary of Current And Deferred Components of The Income Tax Expenses

The current and deferred components of the income tax expenses are as follows:


		For the years ended December 31,
		2023				2024				2025
		RMB				RMB				RMB				US$
Current income tax expenses			2,388				5,885				1,556				223
Deferred income tax expenses			—				—				—				—

Total income tax expenses			2,388				5,885				1,556				223

Summary of Reconciliation of Effective Tax rate and Statutory Income Tax rate

Reconciliation between the income tax expenses computed by applying the statutory tax rate to loss before income tax and the actual provision for income tax is as follows:


		For the years ended December 31,
		2023				2024
		RMB				RMB
Loss before income tax			(651,301	)			(340,741	)
PRC statutory income tax rate			25	%			25	%
Income tax at statutory tax rate			(162,825	)			(85,185	)
Effect of different tax rates			(439	)			355
Effect of PRC preferential tax rates			10,258				530
Research and development super-deduction			(21,812	)			(15,814	)
Non-deductible expenses			69,646				38,398
Non-taxable income			(1,807	)			(1,776	)
Expiration of tax attributes			12,421				14,327
Deferred only adjustment			(3,083	)			(1,367	)
Transfer pricing adjustment			12,011				3,460
Interest and penalty			219				783
Tax rate change			(13,453	)			(431	)
Provision to return			2,722				(7,900	)
Changes in valuation allowance			98,530				60,505

Income tax expenses			2,388				5,885


		For the years ended December 31,
		2025
		RMB				US$				Percent
Income tax expense at PRC statutory rate			(13,448	)			(1,923	)			25	%
Foreign Tax Effect s
Cayman Islands
Statutory tax rate difference between PRC and other jurisdictions			1,223				175				-2	%
Hong Kong
Statutory tax rate difference between PRC and other jurisdictions			(144	)			(21	)			0	%
Non-deductible expenses			1,008				144				-2	%
Non-taxable income			(1,287	)			(184	)			2	%
United States
Statutory tax rate difference between PRC and other jurisdictions			(842	)			(120	)			2	%
Deferred only adjustment			1,350				193				-3	%
Changes in valuation allowance			6,210				888				-12	%
Others			(54	)			(8	)			0	%
Effect of PRC preferential tax rates			3,485				498				-6	%
Non-deductible expenses
Exchange gain and loss			7,891				1,128				-15	%
Nondeductible ESOP expense			3,548				507				-7	%
Excessive Entertainment			4,260				609				-8	%
Disposal loss			810				116				-2	%
Others			670				97				-1	%
Changes in valuation allowance			14,831				2,121				-28	%
Changes in Unrecognized Tax Benefits			1,335				191				-2	%
Other adjustments
Research and development super-deduction			(57,595	)			(8,235	)			107	%
Tax rate change			870				124				-2	%
Provision to return			14,232				2,035				-26	%
Expiration of tax attributes			12,504				1,788				-23	%
Interest and penalty			699				100				-1	%
Income tax expenses			1,556				223				-3	%

Summary of Principle Components of Deferred Tax Assets

The principal components of the deferred tax assets and liabilities are as follows:


		As of December 31,
		2024				2025
		RMB				RMB				US$
Deferred tax assets:
Accruals and reserves			35,942				43,347				6,199
Net operating loss carried forward			228,450				262,425				37,526
Depreciation and amortization			1,460				4,711				674
Excessive education fee			521				485				69
Capitalized research and development expense			20,048				11,092				1,586
Research and development expense recognition			295,499				287,854				41,162
Deferred revenue recognition			1,993				1,932				276
Excessive donation expense carried forward			1,943				1,442				206
Impairment loss on fixed asset and intangible asset			8,884				2,646				377
Fair value change on financial assets			1,330				1,250				179
Operating lease liabilities			13,195				8,502				1,216

Gross deferred tax assets			609,265				625,686				89,470

Less: Valuation allowance			(595,868	)			(616,909	)			(88,216	)

Total deferred tax assets			13,397				8,777				1,254

Deferred tax liabilities:
Operating right-of-use assets			(13,397	)			(8,777	)			(1,254	)

Total deferred tax liabilities			(13,397	)			(8,777	)			(1,254	)

Net deferred tax assets			—				—				—

Summary Of Rceonciliation Of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefit was as follows:


		For the years ended December 31,
		2024				2025
		RMB				RMB				US$
Balance at beginning of the year			19,353				11,338				1,621
Additions			—				2,400				343
Decreases			(8,015	)			—				—

Balance at end of the year			11,338				13,738				1,964