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ACCRUED EXPENSES AND OTHER LIABILITIES

12 Months Ended

Dec. 31, 2025

ACCRUED EXPENSES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER LIABILITIES

17.ACCRUED EXPENSES AND OTHER LIABILITIES

The components of accrued expenses and other liabilities are as follows:

​

​	​	​	​	​	​	​
​	​	As at December 31,
​	​	2024	​	2025	​	2025
​	​ ​ ​	RMB	​ ​ ​	RMB	​ ​ ​	US$
Accrued expenses*		547,626		461,212	​	65,952
Salaries and welfare payable		83,003		107,053	​	15,308
Business and other taxes payable		32,708		30,277	​	4,330
Contractual liabilities		46,151		95,698	​	13,685
Other payables		136,706		110,324	​	15,776
​		846,194		804,564	​	115,051

* As of December 31, 2024 and 2025, accrued expenses mainly consisted of payables for property, plant and equipment, accrued interest expense for bank and other borrowings and other accrued expenses. The decrease in 2025 was mainly due to the decrease in accrued interest expense for bank and other borrowings and other accrued expenses.

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- Definition

Discloses the breakout of accrued expenses and other liabilities that are not individually material for a separate caption on the statement of financial position between the current portion (payable within 12 months of year end or the operating cycle) and non-current (payable after 12 months from year end).

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- References

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