v3.26.1
Accrued Expenses and Other Liabilities
12 Months Ended
Dec. 31, 2025
Accrued Liabilities and Other Liabilities [Abstract]  
Accrued Expenses and Other Liabilities
11.
Accrued Expenses and Other Liabilities
Accrued expenses and other liabilities consisted of the following:
 
 
  
As of December 31,
 
 
  
2024
 
  
2025
 
 
  
RMB
 
  
RMB
 
  
US$
 
Payroll and welfare payables
     62,548        87,406        12,499  
Payables for acquisition of property and equipment
     1,329        47,097        6,735  
Other taxes payables
     38,770        46,630        6,668  
Payables for service fees
     22,760        35,867        5,129  
Product warranty liabilities (a)
     9,953        20,906        2,990  
Deposit payables
     —         7,060        1,010  
Government subsidy
     5,000        5,000        715  
Consideration payable to an equity method investment (Note 9)
     3,500        3,500        500  
Advance from customers
 
 
 
— 
 
 
 
2,805
 
 
 
 
401
 
Accrued interests
     719        569        81  
Others
     5,617        6,599        943  
  
 
 
    
 
 
    
 
 
 
    
150,196
    
263,439
    
37,671
 
  
 
 
    
 
 
    
 
 
 
 
  (a)
A reconciliation of the changes in the Group’s product warranty liability is as follows:
 
    
For the year ended December 31,
 
    
2023
    
2024
    
2025
 
    
RMB
    
RMB
    
RMB
    
US$
 
Balance at the beginning of the years
     3,780        3,886        14,492        2,072  
Accruals
     2,410        12,232        14,730        2,106  
Claims
     (594      (124      (2,496      (357
Reversal
     (1,710      (1,502      (1,514 )      (216 )
  
 
 
    
 
 
    
 
 
    
 
 
 
Balance at the end of the years
     3,886        14,492        25,212        3,605  
Less:
Non-current
portion of warranty
     (1,053      (4,539      (4,306 )      (615 )
  
 
 
    
 
 
    
 
 
    
 
 
 
Current portion of warranty
  
 
2,833
 
  
 
9,953
 
  
 
20,906
 
  
 
2,990