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Income Taxes (Tables)

12 Months Ended

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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