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Accrued Expenses and Other Current Liabilities
 12 Months Ended
Dec. 31, 2025
Accrued Expenses and Other Current Liabilities [Abstract]  
Accrued expenses and other current liabilities
10.Accrued expenses and other current liabilities

 

Accrued expenses and other current liabilities consist of the following:

 

   As of December 31, 
   2024   2025 
   RMB   RMB 
Accrued service fees(1)  2,034   1,548 
Payables to employees  13   27 
Accrued payroll and welfare  807   1,423 
Other tax payables(2)  12,932   18,262 
Loan from third parties (3)  -   2,017 
Deposit payables  155   447 
Payables for equipment(4)  2,929   2,119 
Others  268   591 
Total accrued expenses and other current liabilities  19,138   26,434 

 

(1) Accrued service fees represent service fees mainly includes professional services expenses, information technology service expenses and other expenses related to the daily operation.

 

(2) Other tax payable mainly includes accrued output VAT payable.

 

(3) Loans from third parties primarily relate to borrowings obtained by the newly acquired subsidiary prior to the acquisition during the current period, which have been gradually repaid starting in 2026.

 

(4) Payables for equipment primarily cover operation and maintenance costs and service charges.