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PREPAYMENTS AND OTHER CURRENT ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2024
PREPAYMENTS AND OTHER CURRENT ASSETS |
Schedule of prepayments and other current assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | As at December 31,
​ | ​ | Notes | ​ | 2023 |  | 2024 |  | 2024
​ |  | ​ |  | RMB |  | RMB |  | US$
Due from suppliers |  | i) |  | 66,893 | ​ | 54,029 | ​ | 7,402
Loan receivables |  | ii) |  | 312,036 | ​ | 384,832 | ​ | 52,722
Advances to employees |  |  |  | 2,213 | ​ | 1,698 | ​ | 233
Dividend receivable |  |  |  | — | ​ | — | ​ | —
Deductible value-added tax | ​ | ​ | ​ | 43,355 | ​ | 69,930 | ​ | 9,580
Tax refund | ​ | ​ | ​ | 241 | ​ | 248 | ​ | 34
Due from hospital | ​ | ​ | ​ | 1,087 | ​ | 965 | ​ | 132
Deferred expenses | ​ | ​ | ​ | 317 | ​ | — | ​ | —
Others |  | iii) |  | 46,407 | ​ | 190,724 | ​ | 26,129
​ | ​ | ​ |  | 472,549 | ​ | 702,426 | ​ | 96,232
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for credit losses |  |  |  | (59,603) |  | (174,666) |  | (23,929)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | 412,946 |  | 527,760 | ​ | 72,303
The Group records allowance for doubtful debts in “general and administrative expenses” in the consolidated statements of comprehensive loss.
| i) | Amounts due from suppliers represented prepayments made for orders and returnable deposits of cancelled orders. The risk of loss arising from non-performance by or bankruptcy of suppliers is assessed prior to the order of the equipment. The Group has provided reserve for bad debt amounting to RMB nil and nil on the amounts due from suppliers as at December 31, 2023 and 2024, respectively.
| ii) | The receivables represented the loans to other parties, including loans to related parties such as the Guangdong Proton International Hospital Management Co., Ltd, and Beijing Allcure Medical Information Technology Co., Ltd. (“Allcure Information”) of total amount of RMB 185,466 and RMB 195,225 (US$26,746) as at December 31, 2023 and 2024, and third parties of RMB 126,570 and RMB 189,607 (US$25,976) as at December 31, 2023 and 2024, respectively. The Group recorded allowance for doubtful debts amounting to RMB 33,985 and RMB 75,972 (US$10,408) as at December 31, 2023 and 2024, respectively. Besides the credit losses provided to the balances to related parties, the Group recorded allowance for credit losses amounting to RMB 20,496 and RMB 88,210 (US$12,085) as of December 31, 2023 and 2024, respectively to balances to third parties.
| iii) | In 2024, a subsidiary of the Company initiated plans to secure third - party financing. Given the substantial scale of the investment, the investor necessitated additional time to finalize specific procedural requirements. In an effort to accelerate the financing process, the Company provided an advance security deposit amounting to RMB 124,000 (US$16,988). The deposit would be recovered upon the completion of the investment.

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- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References No definition available. + Details
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