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PREPAYMENTS AND OTHER CURRENT ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2025
PREPAYMENTS AND OTHER CURRENT ASSETS |
Schedule of prepayments and other current assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ ​ ​ | As at December 31,
​ | ​ | Notes | ​ | 2024 | ​ ​ ​ | 2025 | ​ ​ ​ | 2025
​ | ​ ​ ​ | ​ | ​ ​ ​ | RMB | ​ ​ ​ | RMB | ​ ​ ​ | US$
Due from suppliers |  | i) |  | 54,029 | ​ | 180,555 | ​ | 25,819
Loan receivables |  | ii) |  | 384,832 | ​ | 305,545 | ​ | 43,692
Advances to employees |  | ​ |  | 1,698 | ​ | 1,554 | ​ | 222
Deductible value-added tax | ​ | ​ | ​ | 69,930 | ​ | 76,979 | ​ | 11,008
Tax refund | ​ | ​ | ​ | 248 | ​ | 237 | ​ | 34
Due from hospital | ​ | ​ | ​ | 965 | ​ | 679 | ​ | 97
Deferred expenses | ​ | ​ | ​ | — | ​ | 50 | ​ | 7
Others |  | iii) |  | 190,724 | ​ | 149,723 | ​ | 21,410
​ | ​ | ​ |  | 702,426 | ​ | 715,322 | ​ | 102,289
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for credit losses |  | ​ |  | (174,666) |  | (162,132) |  | (23,184)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | 527,760 |  | 553,190 | ​ | 79,105
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, 2024 and 2025, 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 195,225 and RMB 202,383 (US$28,940) as at December 31, 2024 and 2025, and third parties of RMB 189,607 and RMB 103,162 (US$14,752) as at December 31, 2024 and 2025, respectively. The Group recorded allowance for doubtful debts amounting to RMB 75,972 and RMB 92,485 (US$13,225) as at December 31, 2024 and 2025, respectively. Besides the credit losses provided to the balances to related parties, the Group recorded allowance for credit losses amounting to RMB 88,210 and RMB 63,829 (US$9,127) as of December 31, 2024 and 2025, respectively to balances to third parties.
| iii) | During the year ended December 31, 2024, a subsidiary of the Company sought 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.
Subsequently, for liquidity management purposes, the Company temporarily withdrew this deposit, resulting in the full collection of the RMB124,000 (US$17,732) as of December 31, 2025. Under the Hong Kong Listing Rules, the transaction was classified and disclosed as a related party transaction in the annual report of Concord Healthcare (stock code: HK.2453) as the investor holds a 10% equity interest in a subsidiary of the Group. However, pursuant to U.S. GAAP (ASC 850), the definition of a related party hinges on control, joint control, or significant influence over the reporting entity. As the investor holds neither such control nor significant influence over the Group, the transaction was not classified as a related-party transaction in the Group’s consolidated financial statements. In February 2025, the Group entered into an agreement to dispose of a 10% equity interest in its consolidated subsidiary, Guangzhou Concord Cancer Hospital, to Shanghai Jiazhongxin Management Consulting Partnership (Limited Partnership), an independent third party, for a total consideration of RMB46,000 (US$6,578). As of December 31, 2025, the total consideration of RMB46,000 (US$6,578) had not yet been received. In June 2025, the Group entered into an equity transfer agreement to dispose of its entire paid-in capital contribution in Shanghai Xinhe Enterprise Management Center (Limited Partnership) to Hainan Qifu Medical Technology Co., Ltd., an independent third party, for a total consideration of RMB 60,000 (US$8,580). The disposal was completed during the year, resulting in the derecognition of the investment. As of December 31, 2025, the total consideration had not yet been received. In prior years, the Company made advances totaling RMB594 (US$85) on behalf of Allcure Information, a related party, primarily for the payment of rental deposits. As of December 31, 2024 and 2025, the allowance for credit losses provided against this related party advance was RMB 594.

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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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