10Accrued liabilities and other current liabilities Accrued liabilities and other current liabilities consist of the following: | | | | | | | | | | | | | As of | | | | | December 31, 2025 | | June 30, 2026 | | | | | RMB | | RMB | | US$ | | | | | (Audited) | | (Unaudited) | | (Unaudited) | Accrued payroll and welfare payables | | | | 46,473 | | 36,489 | | 5,378 | Payable for business acquisition | | (i) | | 14,188 | | 24,558 | | 3,619 | Other taxes and surcharges | | | | 9,527 | | 8,299 | | 1,223 | Service fees | | | | 5,795 | | 3,956 | | 583 | Income tax payable | | | | 829 | | 759 | | 112 | Government grants subject to deferral or return | | | | 628 | | 628 | | 93 | Others | | | | 3,499 | | 3,863 | | 569 | Total accrued liabilities and other current liabilities | | | | 80,939 | | 78,552 | | 11,577 |
| (i) | | The balance represents the remaining unpaid cash consideration from the acquisition of Wuhan SendCloud and Aurora SendCloud Incorporated. |
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