XML 66 R45.htm IDEA: XBRL DOCUMENT
v3.23.1

Income Tax (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Summary of Loss Before Income Taxes | The Group’s loss before income taxes consisted of:
|  | For the year ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
PRC |  |  | (30,412 | ) |  |  | (185,000 | ) |  |  | (192,495 | ) |  |  | (27,909 | )
Non-PRC |  |  | (61,423 | ) |  |  | (128,762 | ) |  |  | (136,757 | ) |  |  | (19,828 | )
|  |  | (91,835 | ) |  |  | (313,762 | ) |  |  | (329,252 | ) |  |  | (47,737 | )
Income tax expense (benefit) comprises of:
|  | For the year ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Income tax expenses (benefits) applicable to PRC operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current income tax expenses |  |  | 22 |  |  |  | 113 |  |  |  | 62 |  |  |  | 9 |
Deferred income tax (benefits) expenses |  |  | 184 |  |  |  | — |  |  |  | — |  |  |  | — |
Subtotal income tax expenses applicable to PRC operations |  |  | 206 |  |  |  | 113 |  |  |  | 62 |  |  |  | 9 |
Income tax expenses applicable to Non-PRC operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current income tax expenses |  |  | — |  |  |  | 21 |  |  |  | 17 |  |  |  | 2 |
Subtotal income tax expenses applicable to Non-PRC operations |  |  | — |  |  |  | 21 |  |  |  | 17 |  |  |  | 2 |
Total income tax expenses |  |  | 206 |  |  |  | 134 |  |  |  | 79 |  |  |  | 11 |
Summary of Reconciliations of Income Tax Expenses | The reconciliations of the income tax expenses for the years ended December 31, 2020, 2021 and 2022 were as follows:
|  | For the year ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Loss before income tax expense |  |  | (91,835 | ) |  |  | (313,762 | ) |  |  | (329,252 | ) |  |  | (47,737 | )
PRC statutory tax rate |  |  | 25 | % |  |  | 25 | % |  |  | 25 | % |  |  | 25 | %
Income tax benefits at PRC statutory tax rate of 25% |  |  | (22,959 | ) |  |  | (78,440 | ) |  |  | (82,313 | ) |  |  | (11,934 | )
Effect of different tax rates in different jurisdictions |  |  | 14,347 |  |  |  | 31,370 |  |  |  | 32,886 |  |  |  | 4,768 |
Non-deductible expenses |  |  | 1,195 |  |  |  | 5,455 |  |  |  | 6,758 |  |  |  | 980 |
Additional deduction for qualified R&D expenses |  |  | (13,646 | ) |  |  | (24,197 | ) |  |  | (20,731 | ) |  |  | (3,006 | )
Effect on adoption of preferential tax rate |  |  | (12 | ) |  |  | 22 |  |  |  | 3 |  |  |  | — |
Changes in tax rate in measurement of deferred tax |  |  | 3,345 |  |  |  | — |  |  |  | — |  |  |  | — |
Statutory expense |  |  | (1,855 | ) |  |  | 2,636 |  |  |  | 2,151 |  |  |  | 312 |
Others |  |  | 133 |  |  |  | 134 |  |  |  | 79 |  |  |  | 11 |
Change in valuation allowance |  |  | 19,658 |  |  |  | 63,154 |  |  |  | 61,246 |  |  |  | 8,880 |
Income tax expenses |  |  | 206 |  |  |  | 134 |  |  |  | 79 |  |  |  | 11 |
Effect of preferential tax rate inside the PRC on basic and dilutive loss per share |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Summary of Significant Components of Deferred Tax Assets (Labilities) | The significant components of the Group’s deferred tax assets (liabilities) were as follows:
|  | As of December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Non-current deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tax losses |  |  | 103,721 |  |  |  | 151,160 |  |  |  | 203,259 |  |  |  | 29,470 |
Allowance for doubtful accounts |  |  | 3,047 |  |  |  | 17,376 |  |  |  | 29,288 |  |  |  | 4,246 |
Lease liabilities |  |  | — |  |  |  | — |  |  |  | 18,858 |  |  |  | 2,734 |
Welfare payables |  |  | 4,308 |  |  |  | 5,807 |  |  |  | 7,362 |  |  |  | 1,067 |
Inventory provision |  |  | 7,360 |  |  |  | 7,172 |  |  |  | 2,472 |  |  |  | 359 |
Accrued expenses and other liabilities |  |  | 1,354 |  |  |  | 1,329 |  |  |  | 1,573 |  |  |  | 228 |
Intangible assets |  |  | — |  |  |  | 43 |  |  |  | 23 |  |  |  | 3 |
Unrealized loss on long-term investment |  |  | — |  |  |  | 69 |  |  |  | 20 |  |  |  | 3 |
Unrealized profit arising from elimination of inter-company transactions |  |  | 466 |  |  |  | 474 |  |  |  | 206 |  |  |  | 30 |
Deferred government subsidies |  |  | 35 |  |  |  | 15 |  |  |  | — |  |  |  | — |
Total deferred tax assets |  |  | 120,291 |  |  |  | 183,445 |  |  |  | 263,061 |  |  |  | 38,140 |
Less: valuation allowance |  |  | (120,291 | ) |  |  | (183,445 | ) |  |  | (244,691 | ) |  |  | (35,477 | )
Deferred tax assets, net of valuation allowance |  |  | — |  |  |  | — |  |  |  | 18,370 |  |  |  | 2,663 |
Non-current deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Right-of-use assets |  |  | — |  |  |  | — |  |  |  | (18,370 | ) |  |  | (2,663 | )
Unrealized gain on long-term investment |  |  | (292 | ) |  |  | (292 | ) |  |  | (292 | ) |  |  | (42 | )
Total deferred tax liabilities |  |  | (292 | ) |  |  | (292 | ) |  |  | (18,662 | ) |  |  | (2,705 | )
Deferred tax assets (liabilities), net of valuation allowance |  |  | (292 | ) |  |  | (292 | ) |  |  | (292 | ) |  |  | (42 | )
Summary of Valuation Allowance |
|  | As of December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Valuation allowance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of the year |  |  | 100,633 |  |  |  | 120,291 |  |  |  | 183,445 |  |  |  | 26,597 |
Additions |  |  | 19,658 |  |  |  | 63,154 |  |  |  | 61,246 |  |  |  | 8,880 |
Balance at end of the year |  |  | 120,291 |  |  |  | 183,445 |  |  |  | 244,691 |  |  |  | 35,477 |
Summary of Reconciliation of Unrecognized Tax Benefit | A reconciliation of the beginning and ending amount of unrecognized tax benefit was as follows:
|  | For the year ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Balance at the beginning of the year |  |  | (5,494 | ) |  |  | (12,987 | ) |  |  | (5,480 | ) |  |  | (795 | )
Additions based on tax positions related to the current year |  |  | (7,673 | ) |  |  | — |  |  |  | — |  |  |  | — |
Reductions for tax positions of prior years |  |  | 180 |  |  |  | 7,507 |  |  |  | — |  |  |  | — |
Balance at the end of the year |  |  | (12,987 | ) |  |  | (5,480 | ) |  |  | (5,480 | ) |  |  | (795 | )

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(1)(Note 1)) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI https://asc.fasb.org/extlink&oid=126976462&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI https://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
Name: | us-gaap_SummaryOfValuationAllowanceTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration