v3.26.3
Accounts Receivable, Net (Tables)
6 Months Ended
Jun. 30, 2026
Accounts Receivable, Net [Abstract]  
Schedule of Accounts Receivable and Allowance for Credit Losses

Accounts receivable and allowance for credit losses consist of the following:

 

    As of
December 31,
    As of
June 30,
 
    2025     2026     2026  
    RMB     RMB     US$  
Accounts receivable     176,261       177,765       26,199  
Less: allowance for credit losses     (132,971 )     (132,247 )     (19,490 )
Accounts receivable, net     43,290       45,518       6,709  
Schedule of Analysis of the Allowance for Credit Losses

An analysis of the allowance for credit losses is as follows:

 

    For the
year ended
December 31,
    For the
six months ended
June 30,
 
    2025     2026     2026  
    RMB     RMB     US$  
Beginning balance     5,682       132,971       19,598  
Additions (reversal)     127,290       (724 )     (108 )
Exchange difference     (1 )     -     -  
Ending balance     132,971       132,247       19,490