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Prepaid Expense and Other Assets (Tables)

12 Months Ended

Dec. 31, 2024

Prepaid Expense and Other Assets

Schedule of prepaid expense and other assets

​

​	​	​	​	​
​		As of December 31,
​	​	2023		2024
​	​	RMB	​	RMB
Prepayments and deposits		87,444		86,043
Fund receivable from external payment network providers(1)		59,929		50,781
Advances to suppliers		40,982		30,897
Value-added tax recoverable		14,607		20,507
Option exercise proceeds receivable and withholding IIT	​	6,477	​	9,926
Others		35,386		39,141
Total		244,825		237,295
Less: impairment provision(2)		(40,000)		(40,000)
Less: allowance for doubtful accounts(3)		(14,979)		(14,654)
Prepaid expense and other assets, net		189,846		182,641

(1) The Group opened accounts with external online payment service providers to collect and transfer insurance premiums to insurance companies, as well as to collect donor’s donation and mutual aid funds prior to transferring them to custodian bank. The balance of funds receivable from external payment network providers mainly includes accumulated amounts of donation, which were subsequently transferred to the Group’s bank accounts or custodian accounts if they related to donor’s donations. The balance also includes insurance premium collected by the Group on behalf of insurance companies but not yet transferred to the insurance companies deposited in accounts of external online payment service providers. The amount was settled shortly after year end.

(2) Impairment provision for prepayment for the years ended December 31, 2022, 2023 and 2024 were RMB372, RMB1,000 and RMB nil, respectively.

(3) RMB 12,635, RMB 923 and RMB124 of allowance for doubtful accounts on deposits and other receivables were recorded in general and administrative expenses for the years ended December 31, 2022, 2023 and 2024.

Schedule of movements in the impairment provision

​

​	​	​	​	​
​	​	As of December 31,
​		2023		2024
​	​	RMB	​	RMB
Balance at beginning of the year	​	(39,372)	​	(40,000)
Additions	​	(1,000)	​	—
Write-off	​	372	​	—
Balance at end of the year	​	(40,000)		(40,000)

Summary of allowance for doubtful accounts on other receivables

​

​	​	​	​	​
​	​	As of
​	​	December 31,
​		2023		2024
​		RMB	​	RMB
Balance at beginning of year		(12,635)	​	(14,979)
Impact of adoption of ASC 326	​	(1,605)	​	—
Additions	​	(965)	​	(1,154)
Reversals		42	​	1,030
Write-off		184	​	449
Balance at end of the year		(14,979)	​	(14,654)

​

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