v3.26.3
Accounts Receivable, Net
 6 Months Ended
Jun. 30, 2026
Accounts Receivable, Net [Abstract]  
ACCOUNTS RECEIVABLE, NET

Note 4 — ACCOUNTS RECEIVABLE, NET

 

Trade accounts receivable consisted of the following:

 

    As of
December 31,
2025		     As of
June 30,
2026		     As of
June 30,
2026		  
    RMB     RMB     US$  
Accounts receivable     19,102,831       44,359,289       6,537,750  
Allowance for expected credit losses     (662,349 )     (661,456 )     (97,487 )
Total     18,440,482       43,697,833       6,440,263  

 

The following table presents movement of allowance for expected credit losses against accounts receivable:

 

    For the Six Months Ended June 30,  
    2025     2026     2026  
    RMB     RMB     US$  
Balance at the beginning of the period     806,348       662,349       97,619  
Accrual/(reversal)     (122,811 )     (893 )     (132 )
Balance at the end of the period     683,537       661,456       97,487