v3.26.1
Prepayments, Other Receivables and Other Assets
 12 Months Ended
Dec. 31, 2025
Prepayments, Other Receivables and Other Assets [Abstract]  
PREPAYMENTS, OTHER RECEIVABLES AND OTHER ASSETS
22.PREPAYMENTS, OTHER RECEIVABLES AND OTHER ASSETS

 

   As at December 31, 
   2024   2025   2025 
   RMB   RMB   US$ 
             
Prepayments for clinical trial expenses   71,050    100,769    14,410 
Prepaid listing expense   22,465    
-
    
-
 
Value added tax recoverable   9,794    46,748    6,685 
Other receivables   6,137    1,455    208 
Deposits   5,367    2,159    309 
Prepayment for treasury share purchase fees   4,754    8,798    1,258 
Other prepayments   3,644    32,603    4,662 
Total   123,211    192,532    27,532 

 

The carrying amounts of financial assets included in prepayments, other receivables and other assets approximate to their fair values.

 

The financial assets included in the above balances relate to receivables for which there was no recent history of default or past due amounts. As at December 31, 2024 and 2025, the loss allowance was assessed to be minimal.