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Organization and Basis of Presentation (Tables) | 12 Months Ended
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Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Summary of subsidiaries, VIE and VIE's subsidiaries | As of December 31, 2024, the Company’s principal subsidiaries, VIE and VIE’s subsidiaries are as follows:
Entity |  | Date of incorporation |  |  | Place of incorporation |  |  | Percentage of legal ownership by the Company |  |  | Principal activities
Subsidiaries |  |  |  |  |  |  |  |  |  |  |  |  |  |
BR Hong Kong Limited |  |  | April 1, 2014 |  |  |  | Hong Kong |  |  |  | 100 | % |  | Investment holding
Guangzhou Burning Rock Biotech Limited (the “WFOE”) |  |  | December 12, 2021 |  |  |  | PRC |  |  |  | 100 | % |  | Investment holding
Beijing Burning Rock Biotech Co., Ltd. (the “Original WFOE”) |  |  | June 13, 2014 |  |  |  | PRC |  |  |  | 100 | % |  | Trading
Burning Rock Biotechnology (Shanghai) Co., Ltd. |  |  | July 4, 2016 |  |  |  | PRC |  |  |  | 100 | % |  | Research and development
Burning Rock Dx LLC |  |  | August 28, 2019 |  |  |  | United States |  |  |  | 100 | % |  | Cancer therapy selection test
VIE |  |  |  |  |  |  |  |  |  |  |  |  |  |
Burning Rock (Beijing) Biotechnology Co., Ltd. |  |  | January 7, 2014 |  |  |  | PRC |  |  |  | Nil |  |  | Holding
VIE’s subsidiaries |  |  |  |  |  |  |  |  |  |  |  |  |  |
Guangzhou Burning Rock Dx Co., Ltd. |  |  | March 18, 2014 |  |  |  | PRC |  |  |  | Nil |  |  | Cancer therapy selection test and sales of reagent kits
Guangzhou Burning Rock Medical Equipment Co., Ltd. |  |  | January 6, 2015 |  |  |  | PRC |  |  |  | Nil |  |  | Facilitation of laboratory equipment sales and sales of reagent kits
Summary of financial information of VIE and VIE's subsidiaries | The following table sets forth the assets and liabilities of the VIE and subsidiaries of the VIE included in the Group’s consolidated balance sheets:
|  | As of December 31, |
|  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |  |  | US$ |
Cash and cash equivalents |  |  | 314,724 |  |  |  | 150,947 |  |  |  | 20,680 |
Restricted cash |  |  | 20 |  |  |  | 20 |  |  |  | 3 |
Accounts receivable (net of allowance of RMB38,123 and RMB45,590 (US$6,246) as of December 31, 2023 and 2024, respectively) |  |  | 126,851 |  |  |  | 151,971 |  |  |  | 20,821 |
Contract assets (net of allowance of RMB58,790 and RMB61,856 (US$8,474) as of December 31, 2023 and 2024, respectively) |  |  | 22,748 |  |  |  | 13,855 |  |  |  | 1,898 |
Inter-company receivables* |  |  | 343,342 |  |  |  | 605,656 |  |  |  | 82,975 |
Inventories |  |  | 61,169 |  |  |  | 53,618 |  |  |  | 7,345 |
Prepayments and other current assets |  |  | 16,855 |  |  |  | 13,737 |  |  |  | 1,882 |
Total current assets |  |  | 885,709 |  |  |  | 989,804 |  |  |  | 135,604 |
Property and equipment, net |  |  | 45,533 |  |  |  | 19,656 |  |  |  | 2,692 |
Intangible assets, net |  |  | 38 |  |  |  | 224 |  |  |  | 30 |
Other non-current assets |  |  | 2,398 |  |  |  | 5,353 |  |  |  | 733 |
Operating right-of-use assets |  |  | 4,524 |  |  |  | 41,985 |  |  |  | 5,752 |
Total non-current assets |  |  | 52,493 |  |  |  | 67,218 |  |  |  | 9,207 |
TOTAL ASSETS |  |  | 938,202 |  |  |  | 1,057,022 |  |  |  | 144,811 |
Accounts payable |  |  | 11,209 |  |  |  | 30,408 |  |  |  | 4,166 |
Deferred revenue |  |  | 127,631 |  |  |  | 110,652 |  |  |  | 15,159 |
Inter-company payables* |  |  | 1,693,577 |  |  |  | 1,768,322 |  |  |  | 242,259 |
Accrued liabilities and other current liabilities |  |  | 71,144 |  |  |  | 61,212 |  |  |  | 8,386 |
Customer deposits |  |  | 1,197 |  |  |  | 592 |  |  |  | 81 |
Current portion of operating lease liabilities |  |  | 3,639 |  |  |  | 13,832 |  |  |  | 1,895 |
Total current liabilities |  |  | 1,908,397 |  |  |  | 1,985,018 |  |  |  | 271,946 |
Other non-current liabilities |  |  | 4,288 |  |  |  | 10,171 |  |  |  | 1,395 |
Non-current portion of operating lease liabilities |  |  | — |  |  |  | 26,669 |  |  |  | 3,654 |
Total non-current liabilities |  |  | 4,288 |  |  |  | 36,840 |  |  |  | 5,049 |
TOTAL LIABILITIES |  |  | 1,912,685 |  |  |  | 2,021,858 |  |  |  | 276,995 |
* | Inter-company receivables/payables represent balances of VIE and subsidiaries of the VIE due from/to the Company and the Group’s consolidated subsidiaries.
Summary of operations and comprehensive loss statements of VIE and VIE's subsidiaries | The table sets forth the results of operations of the VIE and subsidiaries of the VIE included in the Group’s consolidated statements of comprehensive loss:
|  | For the years ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Revenues |  |  | 557,667 |  |  |  | 537,502 |  |  |  | 511,590 |  |  |  | 70,088 |
Net loss |  |  | (605,934 | ) |  |  | (340,575 | ) |  |  | (126,621 | ) |  |  | (17,348 | )
Summary of cash flow statement of VIE and VIE's subsidiaries | The table sets forth the cash flows of the VIE and subsidiaries of the VIE included in the Group’s consolidated statements of cash flows:
|  | For the years ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Net cash used in operating activities |  |  | (139,381 | ) |  |  | (2,768 | ) |  |  | (160,551 | ) |  |  | (21,994 | )
Net cash used in investing activities |  |  | (37,088 | ) |  |  | (606 | ) |  |  | (3,226 | ) |  |  | (442 | )
Net cash generated from (used in) financing activities |  |  | 377,630 |  |  |  | (68,894 | ) |  |  | — |  |  |  | — |

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