v3.26.1
Income Tax (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax [Abstract]  
Schedule of Loss Before Income Taxes

The components of loss before income taxes are as follows:

 

    For the year ended December 31,  
    2024     2025  
    RMB     RMB     USD  
                   
PRC, excluding Hong Kong S.A.R     (34,899 )     (23,372 )     (3,342 )
Hong Kong S.A.R     (40 )     (4 )     (1 )
Cayman Islands     (40 )     (24,001 )     (3,432 )
Total     (34,979 )     (47,377 )     (6,775 )
Schedule of Differences between PRC Statutory Income Tax Rate and the Group’s Effective Income Tax Rate

Reconciliation of the differences between PRC statutory income tax rate and the Group’s effective income tax rate for the year ended December 31, 2023, 2024 and 2025 are as follows:

 

    For the year ended December 31,  
    2023     2024     2025  
    RMB     RMB     RMB  
    %     %     %  
PRC Statutory income tax rate     25.0       25.0       25.0  
(Decrease) increase in effective income tax rate resulting from:                        
Tax rate differential for non-PRC entities     (3.1 )     (8.5 )     (3.1 )
Preferential tax rate     (8.4 )     (8.4 )     (8.4 )
Changes in tax rate     0.5       —       0.5  
Research and development expenses additional deduction     9.6       8.9       8.6  
Other non-deductible expenses     (12.4 )     (0.2 )     (10.0 )
Change in valuation allowance     (11.2 )     (16.8 )     (12.6 )
Effective income tax rate     —       —       —  
Schedule of Deferred Tax Assets and Deferred Tax Liabilities

(b) Deferred tax assets and deferred tax liabilities

 

    For the year ended December 31,  
    2023     2024     2025  
    RMB     RMB     RMB     USD  
                         
Deferred income tax assets:                        
Net operating loss carry forwards     226,344       222,129       182,723       26,129  
Others     4,103       —       —       —  
Provision for credit losses     340       113       82       12  
Lease liabilities     3,010       2,251       671       96  
Others     43       —       —       —  
Deferred income tax assets     233,840       224,493       183,476       26,237  
Less: valuation allowance     (230,830 )     (222,243 )     (182,723 )     (26,129 )
Deferred income tax assets, net     3,010       2,250       753       108  
Deferred income tax liabilities:     (3,010 )     (2,250 )     (753 )     (108 )
Operating lease right of use assets     (3,010 )     (2,250 )     (753 )     (108 )
Total deferred income tax liabilities     —       —       —       —  
Schedule of Loss Carry Forward For the other PRC companies, the loss carried forward will expire during the period from year 2025 to year 2029.
    As of December 31,  
    RMB     USD  
2026     70,925       10,142  
2027     56,806       8,123  
2028     57,409       8,209  
2029     120,575       17,242  
Thereafter     425,178       60,800  
Total     730,893       104,516