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Organization and Basis of Presentation (Tables)

12 Months Ended

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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+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 04
-Paragraph a
-Publisher SEC

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
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+ References

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-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 04
-Paragraph a
-Publisher SEC

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
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+ References

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-Number 210
-Section 12
-Subsection 04
-Paragraph a
-Publisher SEC

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
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