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Income Tax Expense - Reconciliation of Income Tax Expense (Detail) ¥ in Thousands, $ in Thousands | 12 Months Ended
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Dec. 31, 2023 CNY (¥) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 CNY (¥) | Dec. 31, 2021 CNY (¥)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |  |
Profit before tax | ¥ 571,352 | $ 80,431 | ¥ 394,726 | ¥ 451,710
Income tax expense at 15% | 85,703 | 12,064 | 59,209 | 67,757
Adjustments: |  |  |  |
Non-deductible expenses | 5,888 | 829 | 7,924 | 17,795
Tax-exempt income | (11,993) | (1,688) | (500) | (2,181)
Utilization of deferred tax benefits previously not recognized | (6,211) | (874) | (3,093) | (29)
Deferred tax benefits not recognized | 42,830 | 6,029 | 22,606 | 10,356
Tax credits for research and development expense | (85,372) | (12,018) | (76,835) | (59,633)
Tax rate differential | 21,542 | 3,032 | 10,901 | 16,517
(Over)/under provision in respect of previous years | 81,968 | 11,539 | 27,303 | (21,523)
Withholding tax expense | 14,872 | 2,094 | 11,535 | 14,639
Others | (731) | (103) | 15 | 118
Consolidated income tax expense reported in the statement of profit or loss | ¥ 148,496 | $ 20,904 | ¥ 59,065 | ¥ 43,816

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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 + Details
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