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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	)

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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.

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