v3.26.3
Taxation (Tables)
6 Months Ended
Jun. 30, 2026
Taxation [Abstract]  
Schedule of Income Tax Expenses

Income tax expenses comprised of:

 

    For the six months ended June 30,  
    2025     2026  
    RMB     RMB     US$  
Current           (52 )     (8 )
Deferred                  
            (52 )     (8 )
Schedule of Reconciliation of Tax Computed by Applying the Statutory Income Tax Rate

The reconciliation of tax computed by applying the statutory income tax rate of 25% for the six months ended June 30, 2025 and 2026 applicable to the PRC operations to income tax expense were as follows:

 

    For the six months ended
June 30,
 
    2025     2026  
Statutory income tax rate     25 %     25 %
Income tax exemptions and reliefs     (14.52 )%     (17.40 )%
Income tax difference under different tax jurisdictions     (4.84 )%     (18.09 )%
Non-deductible expense     (0.18 )%     (0.38 )%
Development & research expense     38.27 %     25.65 %
Prior year loss carry forward                
Effect of change in valuation allowance     (43.73 )%     (15.28 )%
Income tax expense     %     (0.50 )%
Schedule of Deferred Tax Assets and Liabilities Significant component of deferred tax assets and liabilities are as follows:
    As of  
    December 31,
2025
    June 30, 2026  
    RMB     RMB     US$  
Deferred tax assets                        
Net operating loss carry-forwards     53,290       34,234       4,779  
Valuation allowance     (53,290 )     (34,234 )     (4,779 )
Total deferred tax assets