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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Summary of Group's Loss before Income Taxes | The Group’s loss before income tax consists of:
|  | For the years ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
PRC |  |  | (892,612 | ) |  |  | (604,997 | ) |  |  | (305,469 | ) |  |  | (41,850 | )
Non-PRC |  |  | (76,636 | ) |  |  | (46,304 | ) |  |  | (35,272 | ) |  |  | (4,833 | )
Total loss before income tax |  |  | (969,248 | ) |  |  | (651,301 | ) |  |  | (340,741 | ) |  |  | (46,683 | )
Summary of Current And Deferred Components of The Income Tax Expenses | The current and deferred components of the income tax expenses are as follows:
|  | For the years ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Current income tax expenses |  |  | 1,985 |  |  |  | 2,388 |  |  |  | 5,885 |  |  |  | 806 |
Deferred income tax expenses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total income tax expenses |  |  | 1,985 |  |  |  | 2,388 |  |  |  | 5,885 |  |  |  | 806 |
Summary of Reconciliation of Effective Tax rate and Statutory Income Tax rate | Reconciliation between the income tax expenses computed by applying the statutory tax rate to loss before income tax and the actual provision for income tax is as follows:
|  | For the years ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Loss before income tax |  |  | (969,248 | ) |  |  | (651,301 | ) |  |  | (340,741 | ) |  |  | (46,683 | )
PRC statutory income tax rate |  |  | 25 | % |  |  | 25 | % |  |  | 25 | % |  |  | 25 | %
Income tax at statutory tax rate |  |  | (242,312 | ) |  |  | (162,825 | ) |  |  | (85,185 | ) |  |  | (11,671 | )
Effect of different tax rates |  |  | 3,391 |  |  |  | (439 | ) |  |  | 355 |  |  |  | 49 |
Effect of PRC preferential tax rates |  |  | 1,102 |  |  |  | 10,258 |  |  |  | 530 |  |  |  | 73 |
Research and development super-deduction |  |  | (13,376 | ) |  |  | (21,812 | ) |  |  | (15,814 | ) |  |  | (2,167 | )
Non-deductible expenses |  |  | 66,254 |  |  |  | 69,646 |  |  |  | 38,398 |  |  |  | 5,261 |
Non-taxable income |  |  | (575 | ) |  |  | (1,807 | ) |  |  | (1,776 | ) |  |  | (243 | )
Expiration of tax attributes |  |  | 6,540 |  |  |  | 12,421 |  |  |  | 14,327 |  |  |  | 1,963 |
Deferred only adjustment |  |  | — |  |  |  | (3,083 | ) |  |  | (1,367 | ) |  |  | (188 | )
Transfer pricing adjustment |  |  | 7,342 |  |  |  | 12,011 |  |  |  | 3,460 |  |  |  | 474 |
Interest and penalty |  |  | — |  |  |  | 219 |  |  |  | 783 |  |  |  | 107 |
Tax rate change |  |  | 1,102 |  |  |  | (13,453 | ) |  |  | (431 | ) |  |  | (59 | )
Provision to return |  |  | (120 | ) |  |  | 2,722 |  |  |  | (7,900 | ) |  |  | (1,082 | )
Changes in valuation allowance |  |  | 172,637 |  |  |  | 98,530 |  |  |  | 60,505 |  |  |  | 8,289 |
Income tax expenses |  |  | 1,985 |  |  |  | 2,388 |  |  |  | 5,885 |  |  |  | 806 |
Summary of Principle Components of Deferred Tax Assets | The principal components of the deferred tax assets and liabilities are as follows:
|  | As of December 31, |
|  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |  |  | US$ |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
Accruals and reserves |  |  | 34,972 |  |  |  | 35,942 |  |  |  | 4,924 |
Net operating loss carried forward |  |  | 217,850 |  |  |  | 228,450 |  |  |  | 31,298 |
Depreciation and amortization |  |  | 476 |  |  |  | 1,460 |  |  |  | 200 |
Excessive education fee |  |  | 556 |  |  |  | 521 |  |  |  | 71 |
Capitalized research and development expense |  |  | 20,513 |  |  |  | 20,048 |  |  |  | 2,747 |
Research and development expense recognition |  |  | 258,008 |  |  |  | 295,499 |  |  |  | 40,483 |
Deferred revenue recognition |  |  | 775 |  |  |  | 1,993 |  |  |  | 273 |
Excessive donation expense carried forward |  |  | 1,881 |  |  |  | 1,943 |  |  |  | 266 |
Impairment loss on fixed asset and intangible asset |  |  | — |  |  |  | 8,884 |  |  |  | 1,216 |
Operating lease liabilities |  |  | 3,113 |  |  |  | 13,195 |  |  |  | 1,808 |
Fair value change on financial assets |  |  | — |  |  |  | 1,330 |  |  |  | 182 |
Gross deferred tax assets |  |  | 538,144 |  |  |  | 609,265 |  |  |  | 83,468 |
Less: Valuation allowance |  |  | (535,363 | ) |  |  | (595,868 | ) |  |  | (81,633 | )
Total deferred tax assets |  |  | 2,781 |  |  |  | 13,397 |  |  |  | 1,835 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Operating right-of-use assets |  |  | (2,781 | ) |  |  | (13,397 | ) |  |  | (1,835 | )
Total deferred tax liabilities |  |  | (2,781 | ) |  |  | (13,397 | ) |  |  | (1,835 | )
Net deferred tax assets |  |  | — |  |  |  | — |  |  |  | — |
Summary Of Rceonciliation Of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefit was as follows:
|  | For the years ended December 31, |
|  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |  |  | US$ |
Balance at beginning of the year |  |  | 7,342 |  |  |  | 19,353 |  |  |  | 2,651 |
Additions |  |  | 12,011 |  |  |  | — |  |  |  | — |
Decreases |  |  | — |  |  |  | (8,015 | ) |  |  | (1,098 | )
Balance at end of the year |  |  | 19,353 |  |  |  | 11,338 |  |  |  | 1,553 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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