0001193125-22-278512 | 6-K | XBRL Viewer | Burning Rock Biotech LTD

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Cover Page	6 Months Ended
Cover Page	Jun. 30, 2022
Document Information [Line Items]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Entity Registrant Name	BURNING ROCK BIOTECH LIMITED
Entity Central Index Key	0001792267
Current Fiscal Year End Date	--12-31
Entity File Number	001-39316

Condensed Consolidated Balance Sheet ¥ in Thousands, $ in Thousands	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Current assets:
Cash and cash equivalents	$ 171,481	¥ 1,148,597	¥ 1,431,317
Restricted cash	665	4,453	7,795
Short-term investments	0	0	63,757
Accounts receivable (net of allowances of RMB39,166 and RMB44,823 (US$6,692) as of December 31, 2021 and June 30, 2022, respectively.)	15,073	100,960	92,197
Contract assets	6,657	44,593	42,391
Inventories, net	19,355	129,637	123,210
Prepayments and other current assets	5,205	34,845	60,279
Total current assets	218,436	1,463,085	1,820,946
Non-current assets:
Equity method investment	109	733	910
Convertible note receivable, Noncurrent	746	5,000	0
Property and equipment, net	44,975	301,249	325,438
Operating right-of-use assets	9,951	66,655	81,007
Intangible assets, net	500	3,354	5,150
Other non-current assets	3,165	21,198	45,136
Total non-current assets	59,446	398,189	457,641
TOTAL ASSETS	277,882	1,861,274	2,278,587
Current liabilities (including amounts of the consolidated VIE and its subsidiaries without recourse to the primary beneficiary of RMB279,601and RMB275,112 (US$41,072) as of December 31, 2021 and June 30, 2022, respectively):
Accounts payable	8,434	56,495	63,080
Deferred revenue	24,349	163,093	142,871
Accrued liabilities and other current liabilities	14,696	98,435	127,892
Customer deposits	157	1,052	972
Short-term borrowings	354	2,370	2,370
Current portion of operating lease liabilities	5,674	38,005	34,999
Total current liabilities	53,664	359,450	372,184
Non-current liabilities (including amounts of the consolidated VIE and its subsidiaries without recourse to the primary beneficiary of RMB38,232 and RMB41,896 (US$6,255) as of December 31, 2021 and June 30, 2022, respectively):
Other non-current liabilities	4,830	37,242	11,776
Operating lease liabilities	5,560	32,349	49,316
Total non-current liabilities	10,390	69,591	61,092
TOTAL LIABILITIES	64,054	429,041	433,276
Commitments and contingencies
Shareholders' equity:
Equity forward	(9,980)	(66,850)	0
Additional paid-in capital	661,621	4,431,603	4,280,956
Accumulated deficits	(410,898)	(2,752,238)	(2,228,713)
Accumulated other comprehensive loss	(26,936)	(180,419)	(207,069)
Total shareholders' equity	213,828	1,432,233	1,845,311
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	277,882	1,861,274	2,278,587
Common Class A [Member]
Shareholders' equity:
Ordinary shares	18	116	116
Common Class B [Member]
Shareholders' equity:
Ordinary shares	$ 3	¥ 21	¥ 21

Condensed Consolidated Balance Sheet (Parenthetical) ¥ in Thousands, $ in Thousands	Jun. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2022 CNY (¥) shares	Dec. 31, 2021 CNY (¥) shares	Dec. 31, 2021 $ / shares
Accounts Receivable, Allowance	$ 6,692	¥ 44,823	¥ 39,166
Common Class A [Member]
Ordinary Shares, Par value \| $ / shares	$ 0.0002			$ 0.0002
Ordinary Shares, Shares authorized	230,000,000	230,000,000	230,000,000
Ordinary Shares, Shares issued	88,116,172	88,116,172	87,784,001
Ordinary Shares, Shares outstanding	88,116,172	88,116,172	87,784,001
Common Class B [Member]
Ordinary Shares, Par value \| $ / shares	$ 0.0002			$ 0.0002
Ordinary Shares, Shares authorized	20,000,000	20,000,000	20,000,000
Ordinary Shares, Shares issued	17,324,848	17,324,848	17,324,848
Ordinary Shares, Shares outstanding	17,324,848	17,324,848	17,324,848
Nonrecourse [Member]
Consolidated VIE and its subsidiaries, Current	$ 41,072	¥ 275,112	¥ 279,601
Consolidated VIE and its subsidiaries, Non-current	$ 6,255	¥ 41,896	¥ 38,232

Condensed Consolidated Statements Of Comprehensive Loss ¥ in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2022 CNY (¥) ¥ / shares shares	Jun. 30, 2021 CNY (¥) ¥ / shares shares
Revenues:
Revenues	$ 39,768	¥ 266,370	¥ 233,902
Cost of revenues:
Cost of revenues:	(14,361)	(96,188)	(66,731)
Gross profit	25,407	170,182	167,171
Operating expenses:
Research and development expenses	(31,592)	(211,608)	(185,485)
Selling and marketing expenses	(29,090)	(194,845)	(123,188)
General and administrative expenses (including related party amounts of RMB475 and RMB94 (US$14) for the six months ended June 30, 2021 and 2022, respectively.)	(43,602)	(292,049)	(232,389)
Total operating expenses	(104,284)	(698,502)	(541,062)
Loss from operations	(78,877)	(528,320)	(373,891)
Interest income	674	4,517	1,468
Interest expense	13	90	(1,075)
Other expense, net (net off by related party income of RMB334 and nil for the six months ended June 30, 2021 and 2022, respectively.)	63	425	551
Foreign exchange (loss) gain, net	(23)	(153)	(503)
Loss before income tax	(78,150)	(523,441)	(373,450)
Income tax expenses	(13)	(84)	(1,626)
Net loss	(78,163)	(523,525)	(375,076)
Net loss attributable to Burning Rock Biotech Limited's shareholders	(78,163)	(523,525)	(375,076)
Other comprehensive (loss) income, net of tax of nil:
Foreign currency translation adjustments	3,979	26,650	(20,900)
Total comprehensive loss	(74,184)	(496,875)	(395,976)
Total comprehensive loss attributable to Burning Rock Biotech Limited's shareholders	$ (74,184)	¥ (496,875)	¥ (395,976)
Common Class A [Member]
Loss per share for class A and class B ordinary shares:
Loss per share - basic \| (per share)	$ (0.74)	¥ (4.98)	¥ (3.6)
Loss per share - diluted \| (per share)	$ (0.74)	¥ (4.98)	¥ (3.6)
Weighted average shares outstanding used in loss per share computation:
Weighted average shares outstanding used in loss per share - basic	87,357,120	87,357,120	86,742,880
Weighted average shares outstanding used in loss per share - diluted	87,357,120	87,357,120	86,742,880
Common Class B [Member]
Loss per share for class A and class B ordinary shares:
Loss per share - basic \| (per share)	$ (0.74)	¥ (4.98)	¥ (3.6)
Loss per share - diluted \| (per share)	$ (0.74)	¥ (4.98)	¥ (3.6)
Weighted average shares outstanding used in loss per share computation:
Weighted average shares outstanding used in loss per share - basic	17,324,848	17,324,848	17,324,848
Weighted average shares outstanding used in loss per share - diluted	17,324,848	17,324,848	17,324,848
Service [Member]
Revenues:
Revenues	$ 27,707	¥ 185,581	¥ 164,414
Cost of revenues:
Cost of revenues:	(9,923)	(66,462)	(46,731)
Product [Member]
Revenues:
Revenues	12,061	80,789	69,488
Cost of revenues:
Cost of revenues:	$ (4,438)	¥ (29,726)	¥ (20,000)

Condensed Consolidated Statements Of Comprehensive Loss (Parenthetical) ¥ in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Jun. 30, 2021 CNY (¥)
Related Party Income			¥ 334
General and Administrative Expense [Member]
Expense related to related parties	$ 14	¥ 94	¥ 475

- Definition

Direct costs arising from transactions with related parties who are not affiliates or joint Ventures. These costs are categorized as cost of goods sold.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
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-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.2)
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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-Subparagraph (SX 210.13-01(a)(5))
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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-Subparagraph (SX 210.13-02(a)(4)(iii)(C))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
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-Subparagraph (SX 210.13-01(a)(4)(iii)(B))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
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-Subparagraph (SX 210.13-02(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

+ Details

- Definition

Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates.

+ References

+ Details

Condensed Consolidated Statements Of Shareholders' Equity ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)	Common Stock [Member] USD ($) shares	Common Stock [Member] CNY (¥) shares	Treasury stock [Member] USD ($)	Treasury stock [Member] CNY (¥)	Additional paid-in capital [Member] USD ($)	Additional paid-in capital [Member] CNY (¥)	Accumulated deficits [Member] USD ($)	Accumulated deficits [Member] CNY (¥)	Equity forward [Member] USD ($)	Equity forward [Member] CNY (¥)	Accumulated other comprehensive (loss) income [Member] USD ($)	Accumulated other comprehensive (loss) income [Member] CNY (¥)
Beginning balance at Dec. 31, 2020		¥ 2,421,004		¥ 137				¥ 4,006,616		¥ (1,418,160)				¥ (167,589)
Beginning balance, (in shares) at Dec. 31, 2020 \| shares			104,781,929	104,781,929
Net loss		(375,076)								(375,076)
Other comprehensive income		(20,900)												(20,900)
Issuance of restricted shares (note 14) \| shares			2,424	2,424
Refund for prepaid subscription for forfeited restricted shares		(1,629)						(1,629)
Refund for prepaid subscription for forfeited restricted shares (in shares) \| shares			(16,233)	(16,233)
Adoption of ASC 326		(13,856)								(13,856)
Purchase of treasury stock		(4,270)				¥ (4,270)
Purchase of treasury stock (in shares) \| shares			(61,026)	(61,026)
Exercise of options (note 11) (in shares) \| shares			85,903	85,903
Share-based compensation (note 11)		168,167						168,167
Ending balance, (in shares) at Jun. 30, 2021 \| shares			104,792,997	104,792,997
Ending balance at Jun. 30, 2021		2,173,440		¥ 137		(4,270)		4,173,154		(1,807,092)				(188,489)
Beginning balance at Dec. 31, 2021		1,845,311		¥ 137				4,280,956		(2,228,713)				(207,069)
Beginning balance, (in shares) at Dec. 31, 2021 \| shares			105,108,849	105,108,849
Net loss	$ (78,163)	(523,525)								(523,525)
Other comprehensive income		26,650												26,650
Refund of consideration for Employee Share Incentive Program		(3,385)						(3,385)
Refund of consideration for Employee Share Incentive Program, (in shares) \| shares			(73,489)	(73,489)
Purchase of treasury stock		(3,258)				(3,258)
Equity forward contract (note 10)		(66,850)										¥ (66,850)
Exercise of options (note 11)						3,258		(3,258)
Exercise of options (note 11) (in shares) \| shares			405,661	405,661
Share-based compensation (note 11)		157,290						157,290
Ending balance, (in shares) at Jun. 30, 2022 \| shares			105,441,021	105,441,021
Ending balance at Jun. 30, 2022	$ 213,828	¥ 1,432,233	$ 21	¥ 137	$ 0	¥ 0	$ 661,621	¥ 4,431,603	$ (410,898)	¥ (2,752,238)	$ (9,980)	¥ (66,850)	$ (26,936)	¥ (180,419)

Consolidated Statements Of Cash Flows ¥ in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Jun. 30, 2021 CNY (¥)
Cash flows from operating activities:
Net loss	$ (78,163)	¥ (523,525)	¥ (375,076)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	8,981	60,154	21,652
Allowance for credit losses	2,490	16,677	3,054
Inventory write down	1,046	7,007	1,697
Loss on disposal of equipment	166	1,113	13
Share of loss from equity method investee	32	217	143
Share-based compensation	23,483	157,290	168,167
Non-cash operating lease expenses	2,947	19,739	12,756
Derecognition of right of use assets and lease liability	(20)	(137)	0
Changes in operating assets and liabilities:
Inventories	(1,634)	(10,948)	(55,299)
Accounts receivable	(2,153)	(14,420)	(344)
Contract assets	(1,988)	(13,317)	(12,282)
Prepayments and other current assets	3,815	25,554	(22,461)
Amounts due from related parties	0	0	(416)
Other non-current assets	3,611	24,187	0
Accounts payable	579	3,877	9,315
Deferred revenue	3,019	20,222	27,115
Accrued liabilities and other current liabilities	(4,399)	(29,457)	(1,305)
Customer deposits	12	80	(78)
Deferred government grants	0	0	(263)
Operating lease liabilities	(2,924)	(19,584)	(8,531)
Other non-current liabilities	3,230	21,637	0
Net cash used in operating activities	(37,870)	(253,634)	(232,143)
Cash flows from investing activities:
Proceeds from maturity of short-term investments	9,794	65,598	323,335
Proceeds from disposal of equipment	53	352	2,559
Prepayment for property and equipment	(1,180)	(7,901)	0
Purchase of property and equipment	(5,243)	(35,137)	(104,822)
Purchase of intangible assets	(29)	(194)	(320)
Investment in convertible loan	(746)	(5,000)	0
Net cash generated from investing activities	2,649	17,718	220,752
Cash flows from financing activities:
Purchase of equity forward	(9,980)	(66,850)	0
Purchase of treasury shares	(486)	(3,258)	(4,270)
Refund of consideration for Employee Share Incentive Program	(505)	(3,385)	(1,629)
Finance lease payments	0	0	(2,647)
Repayment of long-term borrowings		0	(4,577)
Net cash used in financing activities	(10,971)	(73,493)	(13,123)
Effect of exchange rate on cash, cash equivalents and restricted cash	3,484	23,347	(17,427)
Net decrease in cash, cash equivalents and restricted cash	(42,708)	(286,062)	(41,941)
Cash, cash equivalents and restricted cash at the beginning of period	214,854	1,439,112	1,925,206
Total cash, cash equivalents and restricted cash shown in the condensed consolidated balance sheets	172,146	1,153,050	1,883,265
Supplemental disclosures of non-cash information:
Purchase of property and equipment included in accounts payable	1,562	10,462	3,186
Purchase of property and equipment included in other non-current assets	1,164	7,794	(4,170)
Derecognition of right-of-use asset and lease liability	20	137	0
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	171,481	1,148,597	1,852,927
Restricted cash	665	4,453	30,338
Total cash, cash equivalents and restricted cash shown in the condensed consolidated balance sheets	$ 172,146	¥ 1,153,050	¥ 1,883,265

Organization

6 Months Ended

Jun. 30, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization

1.	ORGANIZATION

Burning Rock Biotech Limited (the “Company”) is a limited liability company incorporated in the Cayman Islands on March 10, 2014. The Company does not conduct any substantive operations on its own but instead conducts its business operations through its subsidiaries, the variable interest entity (“VIE”) and subsidiaries of the VIE. The Company, together with its subsidiaries, the VIE and the VIE’s subsidiaries (collectively, the “Group”) are principally engaged in developing and providing cancer therapy selection tests in the People’s Republic of China (the “PRC” or “China”).

There was no change to the Company’s principal subsidiaries, the VIE and the VIE’s subsidiaries since December 31,

2021

To comply with PRC laws and regulations which prohibit and restrict foreign ownership of business involving the development and application of genomic diagnosis and treatment technology, the Group conducts its business in the PRC principally through the VIE and the VIE’s subsidiaries. The equity interests of the VIE are legally held by PRC shareholders (the “Nominee Shareholders”).

Despite the lack of majority ownership, the Company through the wholly foreign owned entity (“the WFOE”) has effective control of the VIE through a series of contractual arrangements (the “VIE agreements”) and a parent-subsidiary relationship exists between the Company and the VIE. Through the VIE agreements, the Nominee Shareholders of the VIE effectively assigned all of their voting rights underlying their equity interests in the VIE to the Company, and therefore, the Company has the power to direct the activities of the VIE that most significantly impact its economic performance. The Company also has the right to receive economic benefits that potentially could be significant to the VIE. The WFOE was the primary beneficiary of the VIE through October 2019 and the Company has replaced the WFOE as the primary beneficiary of the VIE since October 2019. Based on the above, the Company consolidates the VIE in accordance with SEC Regulation

S-X-3A-02

and Accounting Standards Codification (“ASC”) Topic

810-10

(“ASC

810-10”),

Consolidation: Overall

The following table sets forth the assets and liabilities of the VIE and subsidiaries of the VIE included in the Group’s unaudited interim condensed consolidated balance sheet:


	As of
	December 31, 2021		June 30, 2022
	RMB		RMB		US$
			(unaudited)
Cash and cash equivalents		185,850		332,367		49,621
Restricted cash		—		2,892		432
Accounts receivable (net of allowances of RMB38,922 and RMB44,566 (US$6,654) as of December 31, 2021 and June 30, 2022, respectively)		92,197		100,960		15,072
Contract assets		42,391		44,593		6,657
Inter-company receivables*		75,560		214,874		32,080
Inventories		119,257		120,952		18,058
Prepayments and other current assets		40,957		17,388		2,596

Total current assets		556,212		834,026		124,516

Property and equipment, net		42,623		58,285		8,702
Intangible assets, net		633		375		56
Other non-current assets		8,346		10,227		1,527
Operating right-of-use assets		51,630		41,875		6,252

Total non-current assets		103,232		110,762		16,537

TOTAL ASSETS		659,444		944,788		141,053

Accounts payable		27,102		19,925		2,975
Deferred revenue		133,489		163,095		24,349
Inter-company payables*		897,633		1,397,180		208,593
Accrued liabilities and other current liabilities		89,976		62,557		9,339
Customer deposits		972		484		72
Short-term borrowing		2,370		2,370		354
Current portion of operating lease liabilities		25,692		26,681		3,983

Total current liabilities		1,177,234		1,672,292		249,665

Deferred government grant
Other non-current liabilities		8,563		24,034		3,588
Non-current portion of operating lease liabilities		29,669		17,862		2,667

Total non-current liabilities		38,232		41,896		6,255

TOTAL LIABILITIES		1,215,466		1,714,188		255,920

*	Inter-company receivables/payables represent balances of the VIE and subsidiaries of the VIE due from/to the Company and the Group’s consolidated subsidiaries.

As of December 31, 2021, and June 30, 2022, there were no pledges or collateralization of the VIE and VIE’s subsidiaries’ assets that can only be used to settle obligations of the VIE and VIEs’ subsidiaries. The amounts of the net liabilities of the VIE and subsidiaries of the VIE were

RMB556,022 and RMB769,398 (US$114,871) as of December 31, 2021, and June 30, 2022, respectively. The creditors of the VIE and subsidiaries of the VIE’s third-party liabilities did not have recourse to the general credit of the primary beneficiary in the normal course of business. The VIE holds certain assets, including detection equipment and related equipment for use in their operations. The Company did not provide nor intend to provide additional financial or other support not previously contractually required to the VIE and subsidiaries of the VIE during the periods presented.

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2022

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and applicable rules and regulations of the Securities and Exchange Commission regarding financial reporting that are consistent with those used in the preparation of the Company’s audited consolidated financial statements for the year ended December 31, 2021. Accordingly, these unaudited interim condensed consolidated financial statements do not include all of the information and footnotes required by U.S. GAAP for annual financial statements.

The unaudited interim condensed financial statements have been prepared on the same basis as the audited consolidated financial statements for the year ended December 31, 2021 and, in the opinion of management, reflect all normal recurring adjustments, necessary to present a fair statement of the results for the interim periods presented. Results of the operations for the six months ended June 30, 2022 are not necessarily indicative of the results expected for the full fiscal year or for any future annual or interim period. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements for the year ended December 31, 2021.

The unaudited interim condensed consolidated financial statements include the financial statements of the Company and its subsidiaries. All intercompany transactions and balances between the Company and its subsidiaries are eliminated upon consolidation.

Convenience translation

Translations of amounts from RMB into US$ for the convenience of the reader have been calculated at the exchange rate of RMB 6.6981 per US$

1.00

on June 30, 2022, as published on the website of the United States Federal Reserve Board. No representation is made that the RMB amounts could have been, or could be, converted, realized or settled into US$ at such rate or at any other rate.

Use of estimates

The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires the use of estimates and assumptions that affected the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Areas where management uses subjective judgment include, but are not limited to, allowance for credit losses, inventory provision, standalone selling prices of performance obligations, the useful lives and impairment of long-lived assets, breakage income and incremental borrowing rates for lease liabilities. Management bases its estimates on historical experience and on assumptions that it believes are reasonable. Actual results could differ materially from those estimates.

Accounts receivable, contract assets and allowance for credit losses

The Group records the allowance for credit losses as an offset to accounts receivable and contract assets, with estimated credit losses charged to “General and administrative expenses” in the condensed consolidated statements of comprehensive loss. The Group assesses credit loss by reviewing accounts receivable and contract assets on a collective basis where similar characteristics exist, primarily based on similar business segments, service or product offerings and on an individual basis when the Group identifies specific customers with known disputes or collectability issues. The Group applies a migration roll rate method that considers historical collectability based on past due status, the age of the accounts receivable and contract asset balances, credit quality of the Group’s customers based on ongoing credit evaluations, current economic conditions, reasonable and supportable forecasts of future economic conditions and other factors that may affect the Group’s ability to collect from customers. The Group writes off accounts receivable and contract assets are deemed uncollectible when after all collection efforts have ceased.

Contract liabilities

The Group records a contract liability, which is presented as “deferred revenue” on the consolidated balance sheets when a customer pays consideration before the Group provides products or services.

Deferred revenue increased RMB20,222 (US$3,019) compared to the year ended December 31, 2021 is a result of the increase in consideration received from the Group’s customers. The Group receives payments from customers based on a billing schedule as established in contracts. Revenue recognized that was included in deferred revenue balance at the beginning of the period was RMB18,845

and RMB14,101

(US$2,105) for the six months ended June 30, 2021 and 2022, respectively.

The transaction prices allocated to the remaining performance obligations (unsatisfied or partially satisfied) as of December 31, 2021 and June 30, 2022 were RMB199,354 and RMB 356,887(US$53,282), respectively. RMB203,955 (US$30,450) of transaction prices allocated to the remaining performance obligations which are expected to be recognized as revenue after one year are related to pharma research and development services. All the other amounts of transaction prices allocated to the remaining performance obligations are expected to be recognized as revenue within one year. The amounts disclosed above do not include variable consideration which is constrained.

Significant accounting policies

For a more complete discussion of the Company’s significant accounting policies and other information, the unaudited interim condensed consolidated financial statements and notes thereto should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report (Form 20-F) for the year ended December 31, 2021.

There have been no material changes to the Company’s significant accounting policies as of and for the six months ended June 30, 2022, as compared to the significant accounting policies described in the Annual Report.

Segment Reporting

6 Months Ended

Jun. 30, 2022

Segment Reporting [Abstract]

Segment Reporting

3	SEGMENT REPORTING

The Group had three operating segments, including the central laboratory business, the

in-hospital

business and pharma research and development services for the

six-months

ended June 30, 2022 and 2021. The operating segments also represented the reporting segments. The Group’s CODM assesses the performance of the operating segments based on the measures of revenues, cost of revenue and gross profit by the central laboratory business, the

in-hospital

business and pharma research and development services. Other than the information provided below, the CODM does not use any other measures by segments.

Summarized information by segments for the six months ended June 30, 2022 and 2021 is as follows:


	For the six months ended June 30,2021												For the six months ended June 30,2022
	Central laboratory business			In-hospital business			Pharma research and development services			Total			Central laboratory business			In-hospital business			Pharma research and development services			Total
	RMB			RMB			RMB			RMB			RMB			RMB			RMB			RMB			US$
	(unaudited)			(unaudited)			(unaudited)			(unaudited)			(unaudited)			(unaudited)			(unaudited)			(unaudited)			(unaudited)
Revenues:
Revenues from services		154,560			8			9,846			164,414			152,808			2,345			30,428			185,581			27,707
Revenues from sales of products		—			69,488			—			69,488			—			80,789			—			80,789			12,061

Total revenues		154,560			69,496			9,846			233,902			152,808			83,134			30,428			266,370			39,768

Cost of revenues		(40,667	)		(20,000	)		(6,064	)		(66,731	)		(44,659	)		(29,726	)		(21,803	)		(96,188	)		(14,361	)

Gross profit		113,893			49,496			3,782			167,171			108,149			53,408			8,625			170,182			25,407

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Paragraph 21
-Subparagraph (a)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 32
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-Publisher FASB
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 21
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI https://asc.fasb.org/topic&trid=2134510

+ Details

Fair Value Measurements

6 Months Ended

Jun. 30, 2022

Fair Value Disclosures [Abstract]

Fair Value Measurements

4	FAIR VALUE MEASUREMENTS

The Group applies ASC 820,

Fair Value Measurements and Disclosures

. ASC 820 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. ASC 820 requires disclosures to be provided for fair value measurements. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows:

Level 1—Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2—Includes other inputs that are directly or indirectly observable in the marketplace.

Level 3—Unobservable inputs which are supported by little or no market activity.

ASC 820 describes three main approaches to measuring the fair value of assets and liabilities: (1) market approach; (2) income approach; and (3) cost approach. The market approach uses prices and other relevant information generated from market transactions involving identical or comparable assets or liabilities. The income approach uses valuation techniques to convert future amounts to a single present value amount. The measurement is based on the value indicated by current market expectations about those future amounts. The cost approach is based on the amount that would currently be required to replace an asset.

The carrying amounts of cash and cash equivalent, restricted cash, short-term investments, accounts receivable, amounts due from and due to related parties, accounts payable and short-term borrowings approximate their fair values because of their generally short maturities. The carrying amounts of long-term borrowings and lease liabilities approximate their fair values since they bear interest at rates which approximate market interest rates.

The Group did not transfer any assets or liabilities in or out of Level 3 during the six months ended June 30, 2021 and 2022. As of December 31, 2021 and June 30, 2022, there was no warrants outstanding. Therefore, there was no asset or liability measured at fair value using Level 3 unobservable inputs on a recurring basis as of December 31, 2021 and June 30, 2022.

There were no financial assets and liabilities measured and recorded at fair value on a

non-recurring

basis as of December 31, 2021 and June 30, 2022.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Accounts Receivable, Net

6 Months Ended

Jun. 30, 2022

Receivables [Abstract]

ACCOUNTS RECEIVABLE, NET

5	ACCOUNTS RECEIVABLE, NET


	As of
	December 31, 2021			June 30, 2022
	RMB			RMB			US$
				(unaudited)
Accounts receivable		131,363			145,783			21,765
Allowance for credit losses		(39,166	)		(44,823	)		(6,692	)

		92,197			100,960			15,073

The changes in the allowance for credit losses were as follows:


	For the six months ended June 30
	2021			2022
	RMB			RMB		US$
	(unaudited)			(unaudited)

Balance at beginning of the period		24,215			39,166		5,847
Adoption of ASC 326		11,358			—		—
Provisions		(937	)		5,657		845

Balance at end of the period		34,636			44,823		6,692

Contract Assets

6 Months Ended

Jun. 30, 2022

Contract with Customer, Asset, after Allowance for Credit Loss, Current [Abstract]

CONTRACT ASSETS

6	CONTRACT ASSETS


	As of
	December 31, 2021			June 30, 2022
	RMB			RMB			US$
				(unaudited)
Contract assets		56,869			70,186			10,478
Allowance for credit losses		(14,478	)		(25,593	)		(3,821	)

		42,391			44,593			6,657

The changes in the allowance for credit losses were as follows:


	For the six months ended June 30
	2021		2022
	RMB		RMB		US$
			(unaudited)

Balance at beginning of the period		3,497		14,478		2,162
Adoption of ASC 326		2,383		—		—
Provisions		4,088		11,115		1,659

Balance at end of the period		9,968		25,593		3,821

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI https://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
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-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

+ Details

Inventories, Net

6 Months Ended

Jun. 30, 2022

Inventory Disclosure [Abstract]

Inventories, Net

7	INVENTORIES, NET


	As of
	December 31, 2021			June 30, 2022
	RMB			RMB			US$
				(unaudited)
Raw materials		82,455			90,957			13,580
Work in progress		7,902			10,220			1,526
Finished goods		35,481			38,095			5,687
Inventory provision		(2,628	)		(9,635	)		(1,438	)

		123,210			129,637			19,355

Prepayments And Other Current Assets

6 Months Ended

Jun. 30, 2022

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Prepayments And Other Current Assets

8	PREPAYMENTS AND OTHER CURRENT ASSETS


	As of
	December 31, 2021		June 30, 2022
	RMB		RMB		US$
			(unaudited)
Deductible input VAT		23,232		17,828		2,663
Prepayments		30,695		10,746		1,605
Advance to employees		—		1,673		250
Deposits		1,874		2,158		322
Interest receivables		111		405		60
Employee loan (i)		3,500		—		—
Others (ii)		867		2,035		305

		60,279		34,845		5,205

(i)	On March 16, 2021 the Group extended a loan to an employee with principal amount of RMB3,500 (US$523) at simple annual interest rate of 3.08%. The loan was repaid in February 2022.

(ii)

Certain financial assets included in others, net of the allowance for credit losses of

RMB95 and nil as of December 31, 2021 and June 30, 2022, respectively. Cumulative effect of adopting ASC 326 on

January 1, 2021

of other current assets was RMB115 (US$17)

. Reversal of provision

were RMB97

and RMB95

(US$14) for the six months ended June 30, 2021 and 2022, respectively.

Property And Equipment, Net

6 Months Ended

Jun. 30, 2022

Property, Plant and Equipment [Abstract]

Property And Equipment, Net

9	PROPERTY AND EQUIPMENT, NET

Property and equipment consist of the following:


	As of
	December 31, 2021			June 30, 2022
	RMB			RMB			US$
				(unaudited)
Machinery and laboratory equipment		231,289			246,389			36,785
Vehicles		2,812			2,808			419
Furniture and tools		15,723			16,756			2,502
Electronic equipment		48,068			49,937			7,455
Leasehold improvements		161,037			161,691			24,140
Construction in progress		27,555			40,062			5,981

		486,484			517,643			77,282
Accumulated depreciation		(161,046	)		(216,394	)		(32,307	)

		325,438			301,249			44,975

Depreciation

expenses recognized for the six months ended June 30, 2021 and 2022 were

RMB20,614

and RMB57,953 (US$8,652), respectively.

Equity Forward

6 Months Ended

Jun. 30, 2022

Equity [Abstract]

Equity Forward

10	EQUITY FORWARD

On June 21, 2022, the Company’s board of directors authorized a share repurchase plan under which the Company may repurchase up to US$10,000 its Class A ordinary shares in the form of its ADS during a 12-month period (the “Share Repurchase Program”). The Company entered an accelerated share repurchase (“ASR”) agreement with Bank of America, pursuant to which it prepaid US$10,000 with the repurchase price determined by the volume-weighted average price (“VWAP”) of the Company’s ADS over the term of the ASR. The settlement date of this contract was August 23, 2022.

The Company evaluated and concluded the ASR agreement was an equity classified forward contract pursuant to ASC 815-40-25-10 and recognized the contract notional amount as contra-equity in the statement of changes in shareholder equity for the six months ended June 30, 2022

Share-Based Compensation

6 Months Ended

Jun. 30, 2022

Share-based Payment Arrangement [Abstract]

Share-Based Compensation

1 1	SHARE-BASED COMPENSATION

Total share-based compensation expenses recognized for the six months ended June 30, 2021 and 2022 were as follows:


	For the six months ended June 30,
	2021		2022
	RMB		RMB		US$
	(unaudited)		(unaudited)

Cost of revenues		745		806		120
Research and development expenses		43,230		24,222		3,616
Selling and marketing expenses		5,442		3,932		587
General and administrative expenses		118,750		128,330		19,159

		168,167		157,290		23,483

Income Taxes

6 Months Ended

Jun. 30, 2022

Income Tax Disclosure [Abstract]

Income Taxes

12	INCOME TAXES

For interim income tax reporting, the Group computed an estimate annual effective tax rate (“EAETR”) and apply it to

year-to-date

ordinary income (loss), exclusive of discrete items. Tax jurisdictions with a projected or

year-to-date loss for which a tax benefit cannot be realized are excluded

. The tax effects of unusual or infrequently occurring items, including changes in judgment about valuation allowances and effects of changes in tax laws or rates, are reported in the interim period in which they occur.

The Group recorded

income tax expenses of

RMB84

(US$13)

, representing effective tax rate of

nil

for

the

six months ended June 30, 2022 compared to

RMB1,626

for

the

six months ended June 30, 2021. The primary difference between the PRC statutory tax rate of

% for qualified high-tech enterprise and the effective tax rate for

the

six months ended June 30, 2022 are primarily due to permanent book to tax adjustments such as super

R&D deduction netted with nondeductible entertainment expense and stock compensation expense

As of June

30, 2022, there was no significant impact from tax uncertainties on the Group’s unaudited interim condensed consolidated financial statements. The Group did not record any interest and penalties related to an uncertain tax position for the six months ended June 30, 2021 and 2022. The Group does not expect the amount of unrecognized tax benefits would increase significantly in the next 12 months.

In general,

the PRC tax authorities have up to five years to conduct examinations of the tax filings of the Company’s PRC subsidiaries, the VIE and the VIE’s subsidiaries. Accordingly, the PRC tax filings from 2017 through 2021 remain open to examination by the respective tax authorities. The Group may also be subject to the examinations of the tax filings in other jurisdictions, which are not material to the consolidated financial

statements.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

Loss Per Share

6 Months Ended

Jun. 30, 2022

Earnings Per Share [Abstract]

Loss Per Share

1 3	LOSS PER SHARE

Basic and diluted loss per share for the six months ended June 30, 2021 and 2022 are calculated as follows:


	For the six months ended June 30,
	2021						2022
	Class A			Class B			Class A						Class B
	RMB			RMB			RMB			US$			RMB			US$
	(unaudited)						(unaudited)

Numerator:

Net loss attributable to ordinary shareholders		(312,635	)		(62,441	)		(436,882	)		(65,227	)		(86,643	)		(12,936	)

Denominator:
Weighted-average number of ordinary shares outstanding		87,470,332			17,324,848			87,909,137			87,909,137			17,324,848			17,324,848

Effect of unvested restricted shares		(727,452	)		—			(552,017	)		(552,017	)		—			—

Weighted average number of ordinary shares outstanding – basic and diluted		86,742,880			17,324,848			87,357,120			87,357,120			17,324,848			17,324,848

Loss per share - basic and diluted		(3.60	)		(3.60	)		(4.98	)		(0.74	)		(4.98	)		(0.74	)

For the six months ended June 30, 2021 and 2022, the

two-class

method was applied to the outstanding Class A and Class B ordinary shares. The unvested restricted shares were excluded from the computation of weighted-average number or ordinary shares outstanding because the Group is in a loss position and the holders of the restricted shares do not have an obligation to fund losses of the Group. The effects of all outstanding share options were excluded from the computation of diluted loss per share for the six months ended June 30, 2021 and 2022 as their effects would be anti-dilutive.

Related Party Transactions

6 Months Ended

Jun. 30, 2022

Related Party Transactions

1 4	RELATED PARTY TRANSACTIONS

a) Related parties


Name of related parties		Relationship
Yusheng Han		Shareholder of the shareholder of the Company, Chief Executive Officer and director
Shaokun Chuai		Shareholder of the shareholder of the Company, Chief Operating Officer and director
EaSuMed Holding Ltd.		Equity method investee
Guangzhou Burning Rock Biological Engineering Co., Ltd.		Company controlled by the Founder

b) The Group had the following related party balance at the end of the periods:


	As of
	December 31, 2021		June 30, 2022
	RMB		RMB		US$
			(unaudited)

EaSuMed Holding Ltd.		212		—		—

Total amounts due from related parties		212		—		—

All the balances with a related party as of December 31, 2021 were unsecured. All outstanding balances are repayable on demand unless otherwise disclosed. No allowance for credit losses was recognized for the amounts due from related parties for the six months ended June 30, 2021 and 2022.

c) The Group had the following related party transactions:


	For the six months ended June 30,
	2021		2022
	RMB		RMB		US$
	(unaudited)		(unaudited)

Consulting service received from:

EaSuMed Holding Ltd.		475		94		14

Rental income from:
Guangzhou Burning Rock Biological Engineering Co., Ltd.(i)		97		—		—

Equipment usage service income from:
Guangzhou Burning Rock Biological Engineering Co., Ltd.(ii)		237		—		—

(i)	On April 1, 2021, the Group entered into a one-year sublease agreement on its office with a related party and recorded RMB 97 in other income for the six month ended June 30, 2021. The lease was early terminated on September 30, 2021 .

(ii)	On April 1, 2021, the Group entered into a contract to provide equipment usage service to its related party with a total contact amount of RMB997, of which RMB237 was recorded in other income for the six month ended June 30, 2021. The contract was early terminated on September 30, 2021.

Commitments and Contingencies

6 Months Ended

Jun. 30, 2022

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

1 5	COMMITMENTS AND CONTINGENCIES

Capital expenditure commitments

The Group has capital expenditure commitments for the laboratory leasehold improvements of RMB6,520 (US$973) as of June 30, 2022, which are scheduled to be paid within one year.

Contingencies

The Group is currently not involved in any legal or administrative proceedings that may have a material adverse impact on the Group’s business, financial position or results of operations.

Restricted Net Assets

6 Months Ended

Jun. 30, 2022

Restricted Net Assets [Abstract]

Restricted Net Assets

1 6	RESTRICTED NET ASSETS

Under the PRC laws and regulations, there are restrictions on the Company’s PRC subsidiaries and the VIE with respect to transferring certain of their net assets to the Company either in the form of dividends, loans, or advances. The Company’s restricted net assets from its PRC subsidiaries, the VIE and VIE’s subsidiaries, as determined pursuant to PRC GAAP, were RMB382,724 and RMB344,331 (US$51,407) as of December 31, 2021

and June 30, 2022, respectively.

Subsequent Events

6 Months Ended

Jun. 30, 2022

Subsequent Events [Abstract]

Subsequent Events

17	SUBSEQUENT EVENTS

On August 23, 2022, the Company repurchased a total of 3,023,138 Class A ordinary shares in the form of ADSs upon settlement of the ASR program.

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2022
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and applicable rules and regulations of the Securities and Exchange Commission regarding financial reporting that are consistent with those used in the preparation of the Company’s audited consolidated financial statements for the year ended December 31, 2021. Accordingly, these unaudited interim condensed consolidated financial statements do not include all of the information and footnotes required by U.S. GAAP for annual financial statements. The unaudited interim condensed financial statements have been prepared on the same basis as the audited consolidated financial statements for the year ended December 31, 2021 and, in the opinion of management, reflect all normal recurring adjustments, necessary to present a fair statement of the results for the interim periods presented. Results of the operations for the six months ended June 30, 2022 are not necessarily indicative of the results expected for the full fiscal year or for any future annual or interim period. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements for the year ended December 31, 2021. The unaudited interim condensed consolidated financial statements include the financial statements of the Company and its subsidiaries. All intercompany transactions and balances between the Company and its subsidiaries are eliminated upon consolidation.
Convenience translation	Convenience translation Translations of amounts from RMB into US$ for the convenience of the reader have been calculated at the exchange rate of RMB 6.6981 per US$ 1.00 on June 30, 2022, as published on the website of the United States Federal Reserve Board. No representation is made that the RMB amounts could have been, or could be, converted, realized or settled into US$ at such rate or at any other rate.
Use of estimates	Use of estimates The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires the use of estimates and assumptions that affected the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Areas where management uses subjective judgment include, but are not limited to, allowance for credit losses, inventory provision, standalone selling prices of performance obligations, the useful lives and impairment of long-lived assets, breakage income and incremental borrowing rates for lease liabilities. Management bases its estimates on historical experience and on assumptions that it believes are reasonable. Actual results could differ materially from those estimates.
Accounts receivable, contract assets and allowance for credit losses	Accounts receivable, contract assets and allowance for credit losses The Group records the allowance for credit losses as an offset to accounts receivable and contract assets, with estimated credit losses charged to “General and administrative expenses” in the condensed consolidated statements of comprehensive loss. The Group assesses credit loss by reviewing accounts receivable and contract assets on a collective basis where similar characteristics exist, primarily based on similar business segments, service or product offerings and on an individual basis when the Group identifies specific customers with known disputes or collectability issues. The Group applies a migration roll rate method that considers historical collectability based on past due status, the age of the accounts receivable and contract asset balances, credit quality of the Group’s customers based on ongoing credit evaluations, current economic conditions, reasonable and supportable forecasts of future economic conditions and other factors that may affect the Group’s ability to collect from customers. The Group writes off accounts receivable and contract assets are deemed uncollectible when after all collection efforts have ceased.
Contract liabilities	Contract liabilities The Group records a contract liability, which is presented as “deferred revenue” on the consolidated balance sheets when a customer pays consideration before the Group provides products or services. Deferred revenue increased RMB20,222 (US$3,019) compared to the year ended December 31, 2021 is a result of the increase in consideration received from the Group’s customers. The Group receives payments from customers based on a billing schedule as established in contracts. Revenue recognized that was included in deferred revenue balance at the beginning of the period was RMB18,845 and RMB14,101 (US$2,105) for the six months ended June 30, 2021 and 2022, respectively. The transaction prices allocated to the remaining performance obligations (unsatisfied or partially satisfied) as of December 31, 2021 and June 30, 2022 were RMB199,354 and RMB 356,887(US$53,282), respectively. RMB203,955 (US$30,450) of transaction prices allocated to the remaining performance obligations which are expected to be recognized as revenue after one year are related to pharma research and development services. All the other amounts of transaction prices allocated to the remaining performance obligations are expected to be recognized as revenue within one year. The amounts disclosed above do not include variable consideration which is constrained.

Organization (Tables)

6 Months Ended

Jun. 30, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of financial information of VIE and VIE's subsidiaries

The following table sets forth the assets and liabilities of the VIE and subsidiaries of the VIE included in the Group’s unaudited interim condensed consolidated balance sheet:


	As of
	December 31, 2021		June 30, 2022
	RMB		RMB		US$
			(unaudited)
Cash and cash equivalents		185,850		332,367		49,621
Restricted cash		—		2,892		432
Accounts receivable (net of allowances of RMB38,922 and RMB44,566 (US$6,654) as of December 31, 2021 and June 30, 2022, respectively)		92,197		100,960		15,072
Contract assets		42,391		44,593		6,657
Inter-company receivables*		75,560		214,874		32,080
Inventories		119,257		120,952		18,058
Prepayments and other current assets		40,957		17,388		2,596

Total current assets		556,212		834,026		124,516

Property and equipment, net		42,623		58,285		8,702
Intangible assets, net		633		375		56
Other non-current assets		8,346		10,227		1,527
Operating right-of-use assets		51,630		41,875		6,252

Total non-current assets		103,232		110,762		16,537

TOTAL ASSETS		659,444		944,788		141,053

Accounts payable		27,102		19,925		2,975
Deferred revenue		133,489		163,095		24,349
Inter-company payables*		897,633		1,397,180		208,593
Accrued liabilities and other current liabilities		89,976		62,557		9,339
Customer deposits		972		484		72
Short-term borrowing		2,370		2,370		354
Current portion of operating lease liabilities		25,692		26,681		3,983

Total current liabilities		1,177,234		1,672,292		249,665

Deferred government grant
Other non-current liabilities		8,563		24,034		3,588
Non-current portion of operating lease liabilities		29,669		17,862		2,667

Total non-current liabilities		38,232		41,896		6,255

TOTAL LIABILITIES		1,215,466		1,714,188		255,920

*	Inter-company receivables/payables represent balances of the VIE and subsidiaries of the VIE due from/to the Company and the Group’s consolidated subsidiaries.

Segment Reporting (Tables)

6 Months Ended

Jun. 30, 2022

Segment Reporting [Abstract]

Summary of Segment Reporting Information

Summarized information by segments for the six months ended June 30, 2022 and 2021 is as follows:


	For the six months ended June 30,2021												For the six months ended June 30,2022
	Central laboratory business			In-hospital business			Pharma research and development services			Total			Central laboratory business			In-hospital business			Pharma research and development services			Total
	RMB			RMB			RMB			RMB			RMB			RMB			RMB			RMB			US$
	(unaudited)			(unaudited)			(unaudited)			(unaudited)			(unaudited)			(unaudited)			(unaudited)			(unaudited)			(unaudited)
Revenues:
Revenues from services		154,560			8			9,846			164,414			152,808			2,345			30,428			185,581			27,707
Revenues from sales of products		—			69,488			—			69,488			—			80,789			—			80,789			12,061

Total revenues		154,560			69,496			9,846			233,902			152,808			83,134			30,428			266,370			39,768

Cost of revenues		(40,667	)		(20,000	)		(6,064	)		(66,731	)		(44,659	)		(29,726	)		(21,803	)		(96,188	)		(14,361	)

Gross profit		113,893			49,496			3,782			167,171			108,149			53,408			8,625			170,182			25,407

Accounts Receivable, Net (Tables)

6 Months Ended

Jun. 30, 2022

Receivables [Abstract]

Summary of Account Receivable


	As of
	December 31, 2021			June 30, 2022
	RMB			RMB			US$
				(unaudited)
Accounts receivable		131,363			145,783			21,765
Allowance for credit losses		(39,166	)		(44,823	)		(6,692	)

		92,197			100,960			15,073

Summary of Movement in the Allowances for Doubtful Accounts

The changes in the allowance for credit losses were as follows:


	For the six months ended June 30
	2021			2022
	RMB			RMB		US$
	(unaudited)			(unaudited)

Balance at beginning of the period		24,215			39,166		5,847
Adoption of ASC 326		11,358			—		—
Provisions		(937	)		5,657		845

Balance at end of the period		34,636			44,823		6,692

Contract Assets - (Tables)

6 Months Ended

Jun. 30, 2022

Contract with Customer, Asset, after Allowance for Credit Loss, Current [Abstract]

Schedule of Contract With Customer Asset Net Current


	As of
	December 31, 2021			June 30, 2022
	RMB			RMB			US$
				(unaudited)
Contract assets		56,869			70,186			10,478
Allowance for credit losses		(14,478	)		(25,593	)		(3,821	)

		42,391			44,593			6,657

Schedule of provision for contract assets and allowance for credit losses

The changes in the allowance for credit losses were as follows:


	For the six months ended June 30
	2021		2022
	RMB		RMB		US$
			(unaudited)

Balance at beginning of the period		3,497		14,478		2,162
Adoption of ASC 326		2,383		—		—
Provisions		4,088		11,115		1,659

Balance at end of the period		9,968		25,593		3,821

Inventories, Net (Tables)

6 Months Ended

Jun. 30, 2022

Inventory, Work in Process and Raw Materials [Abstract]

Summary of Inventories


	As of
	December 31, 2021			June 30, 2022
	RMB			RMB			US$
				(unaudited)
Raw materials		82,455			90,957			13,580
Work in progress		7,902			10,220			1,526
Finished goods		35,481			38,095			5,687
Inventory provision		(2,628	)		(9,635	)		(1,438	)

		123,210			129,637			19,355

Prepayments And Other Current Assets (Tables)

6 Months Ended

Jun. 30, 2022

Deferred Costs Capitalized Prepaid And Other Assets [Abstract]

Summary of Prepayments and Other Current Assets


	As of
	December 31, 2021		June 30, 2022
	RMB		RMB		US$
			(unaudited)
Deductible input VAT		23,232		17,828		2,663
Prepayments		30,695		10,746		1,605
Advance to employees		—		1,673		250
Deposits		1,874		2,158		322
Interest receivables		111		405		60
Employee loan (i)		3,500		—		—
Others (ii)		867		2,035		305

		60,279		34,845		5,205

(i)	On March 16, 2021 the Group extended a loan to an employee with principal amount of RMB3,500 (US$523) at simple annual interest rate of 3.08%. The loan was repaid in February 2022.

(ii)

Certain financial assets included in others, net of the allowance for credit losses of

RMB95 and nil as of December 31, 2021 and June 30, 2022, respectively. Cumulative effect of adopting ASC 326 on

January 1, 2021

of other current assets was RMB115 (US$17)

. Reversal of provision

were RMB97

and RMB95

(US$14) for the six months ended June 30, 2021 and 2022, respectively.

Property And Equipment, Net (Tables)

6 Months Ended

Jun. 30, 2022

Property, Plant and Equipment [Abstract]

Summary of property and equipment

Property and equipment consist of the following:


	As of
	December 31, 2021			June 30, 2022
	RMB			RMB			US$
				(unaudited)
Machinery and laboratory equipment		231,289			246,389			36,785
Vehicles		2,812			2,808			419
Furniture and tools		15,723			16,756			2,502
Electronic equipment		48,068			49,937			7,455
Leasehold improvements		161,037			161,691			24,140
Construction in progress		27,555			40,062			5,981

		486,484			517,643			77,282
Accumulated depreciation		(161,046	)		(216,394	)		(32,307	)

		325,438			301,249			44,975

Share-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2022

Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]

Summary of share-based compensation expenses

Total share-based compensation expenses recognized for the six months ended June 30, 2021 and 2022 were as follows:


	For the six months ended June 30,
	2021		2022
	RMB		RMB		US$
	(unaudited)		(unaudited)

Cost of revenues		745		806		120
Research and development expenses		43,230		24,222		3,616
Selling and marketing expenses		5,442		3,932		587
General and administrative expenses		118,750		128,330		19,159

		168,167		157,290		23,483

Loss Per Share (Tables)

6 Months Ended

Jun. 30, 2022

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

Basic and diluted loss per share for the six months ended June 30, 2021 and 2022 are calculated as follows:


	For the six months ended June 30,
	2021						2022
	Class A			Class B			Class A						Class B
	RMB			RMB			RMB			US$			RMB			US$
	(unaudited)						(unaudited)

Numerator:

Net loss attributable to ordinary shareholders		(312,635	)		(62,441	)		(436,882	)		(65,227	)		(86,643	)		(12,936	)

Denominator:
Weighted-average number of ordinary shares outstanding		87,470,332			17,324,848			87,909,137			87,909,137			17,324,848			17,324,848

Effect of unvested restricted shares		(727,452	)		—			(552,017	)		(552,017	)		—			—

Weighted average number of ordinary shares outstanding – basic and diluted		86,742,880			17,324,848			87,357,120			87,357,120			17,324,848			17,324,848

Loss per share - basic and diluted		(3.60	)		(3.60	)		(4.98	)		(0.74	)		(4.98	)		(0.74	)

Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2022

Summary of Relationship With Related Party

a) Related parties


Name of related parties		Relationship
Yusheng Han		Shareholder of the shareholder of the Company, Chief Executive Officer and director
Shaokun Chuai		Shareholder of the shareholder of the Company, Chief Operating Officer and director
EaSuMed Holding Ltd.		Equity method investee
Guangzhou Burning Rock Biological Engineering Co., Ltd.		Company controlled by the Founder

Summary of Related Party Balances

b) The Group had the following related party balance at the end of the periods:


	As of
	December 31, 2021		June 30, 2022
	RMB		RMB		US$
			(unaudited)

EaSuMed Holding Ltd.		212		—		—

Total amounts due from related parties		212		—		—

Summary of Related Party Transactions

c) The Group had the following related party transactions:


	For the six months ended June 30,
	2021		2022
	RMB		RMB		US$
	(unaudited)		(unaudited)

Consulting service received from:

EaSuMed Holding Ltd.		475		94		14

Rental income from:
Guangzhou Burning Rock Biological Engineering Co., Ltd.(i)		97		—		—

Equipment usage service income from:
Guangzhou Burning Rock Biological Engineering Co., Ltd.(ii)		237		—		—

(i)	On April 1, 2021, the Group entered into a one-year sublease agreement on its office with a related party and recorded RMB 97 in other income for the six month ended June 30, 2021. The lease was early terminated on September 30, 2021 .

(ii)	On April 1, 2021, the Group entered into a contract to provide equipment usage service to its related party with a total contact amount of RMB997, of which RMB237 was recorded in other income for the six month ended June 30, 2021. The contract was early terminated on September 30, 2021.

Organization - Summary of Financial Information of VIE and VIE's Subsidiaries (Detail)
¥ in Thousands, $ in Thousands

Jun. 30, 2022

USD ($)

Jun. 30, 2022

CNY (¥)

Dec. 31, 2021

CNY (¥)

Jun. 30, 2021

CNY (¥)

Table Text Block Supplement [Abstract]

Cash and cash equivalents

$ 171,481

¥ 1,148,597

¥ 1,431,317

¥ 1,852,927

Restricted cash

665

4,453

7,795

¥ 30,338

Accounts receivable (net of allowances of RMB38,922 and RMB44,566 (US$6,654) as of December 31, 2021 and June 30, 2022, respectively)

15,073

100,960

92,197

Contract assets

6,657

44,593

42,391

Inventories

19,355

129,637

123,210

Prepayments and other current assets

5,205

34,845

60,279

Total current assets

218,436

1,463,085

1,820,946

Property and equipment, net

44,975

301,249

325,438

Intangible assets, net

500

3,354

5,150

Other non-current assets

3,165

21,198

45,136

Operating right-of-use assets

9,951

66,655

81,007

Total non-current assets

59,446

398,189

457,641

TOTAL ASSETS

277,882

1,861,274

2,278,587

Accounts payable

8,434

56,495

63,080

Deferred revenue

24,349

163,093

142,871

Customer deposits

157

1,052

972

Short-term borrowings

354

2,370

Current portion of operating lease liabilities

5,674

38,005

34,999

Total current liabilities

53,664

359,450

372,184

Other non-current liabilities

4,830

37,242

11,776

Total non-current liabilities

10,390

69,591

61,092

Non-current portion of operating lease liabilities

5,560

32,349

49,316

TOTAL LIABILITIES

64,054

429,041

433,276

VIE and VIE's subsidiaries

Table Text Block Supplement [Abstract]

Cash and cash equivalents

49,621

332,367

185,850

Restricted cash

432

2,892

Accounts receivable (net of allowances of RMB38,922 and RMB44,566 (US$6,654) as of December 31, 2021 and June 30, 2022, respectively)

15,072

100,960

92,197

Contract assets

6,657

44,593

42,391

Inter-company receivables

^[1]

32,080

214,874

75,560

Inventories

18,058

120,952

119,257

Prepayments and other current assets

2,596

17,388

40,957

Total current assets

124,516

834,026

556,212

Property and equipment, net

8,702

58,285

42,623

Intangible assets, net

375

633

Other non-current assets

1,527

10,227

8,346

Operating right-of-use assets

6,252

41,875

51,630

Total non-current assets

16,537

110,762

103,232

TOTAL ASSETS

141,053

944,788

659,444

Accounts payable

2,975

19,925

27,102

Deferred revenue

24,349

163,095

133,489

Inter-company payables

^[1]

208,593

1,397,180

897,633

Accrued liabilities and other current liabilities

9,339

62,557

89,976

Customer deposits

484

972

Short-term borrowings

354

2,370

Current portion of operating lease liabilities

3,983

26,681

25,692

Total current liabilities

249,665

1,672,292

1,177,234

Other non-current liabilities

3,588

24,034

8,563

Total non-current liabilities

6,255

41,896

38,232

Non-current portion of operating lease liabilities

2,667

17,862

29,669

TOTAL LIABILITIES

$ 255,920

¥ 1,714,188

¥ 1,215,466

[1]	Inter-company receivables/payables represent balances of the VIE and subsidiaries of the VIE due from/to the Company and the Group’s consolidated subsidiaries.

Organization - Summary of Financial Information of VIE and VIE's Subsidiaries (Parenthetical) (Detail) ¥ in Thousands, $ in Thousands	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Table Text Block Supplement [Abstract]
Accounts Receivable, Allowance	$ 6,692	¥ 44,823	¥ 39,166
Variable Interest Entity, Primary Beneficiary [Member]
Table Text Block Supplement [Abstract]
Accounts Receivable, Allowance	$ 6,654	¥ 44,566	¥ 38,922

Organization - Additional Information (Detail) ¥ in Thousands, $ in Thousands	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
VIEs And Subsidiaries Of VIEs [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net Liabilities	$ 114,871	¥ 769,398	¥ 556,022

Summary of Significant Accounting Policies - Additional Information (Detail) ¥ in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Jun. 30, 2021 CNY (¥)	Jun. 30, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Convenience translation rate	6.6981			6.6981
Increase decrease in deferred revenue	$ 3,019	¥ 20,222	¥ 27,115
Deferred revenue recognized	2,105	¥ 14,101	¥ 18,845
Remaining performance obligation	53,282			¥ 356,887	¥ 199,354
After One Year [Member]
Remaining performance obligation	$ 30,450			¥ 203,955

Segment Reporting - Summary of Segment Reporting Information (Detail) ¥ in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Jun. 30, 2021 CNY (¥)
Revenues:
Revenues from services	$ 27,707	¥ 185,581	¥ 164,414
Revenues from sales of products	12,061	80,789	69,488
Total revenues	39,768	266,370	233,902
Cost of revenues:	(14,361)	(96,188)	(66,731)
Gross profit	$ 25,407	170,182	167,171
Central laboratory business
Revenues:
Revenues from services		152,808	154,560
Revenues from sales of products		0	0
Total revenues		152,808	154,560
Cost of revenues:		(44,659)	(40,667)
Gross profit		108,149	113,893
In-hospital business
Revenues:
Revenues from services		2,345	8
Revenues from sales of products		80,789	69,488
Total revenues		83,134	69,496
Cost of revenues:		(29,726)	(20,000)
Gross profit		53,408	49,496
Pharma research and development services
Revenues:
Revenues from services		30,428	9,846
Revenues from sales of products		0	0
Total revenues		30,428	9,846
Cost of revenues:		(21,803)	(6,064)
Gross profit		¥ 8,625	¥ 3,782

- Definition

The aggregate cost of goods produced and sold and services rendered during the reporting period.

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Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

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Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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+ Details

Fair Value Measurements - Additional Information (Detail) - Fair Value, Recurring [Member] - CNY (¥) ¥ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	¥ 0	¥ 0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	0	0
Liabilities, Fair Value Disclosure	¥ 0	¥ 0

Accounts Receivable, Net - Summary of Account Receivable (Detail) ¥ in Thousands, $ in Thousands	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Receivables [Abstract]
Accounts receivable	$ 21,765	¥ 145,783	¥ 131,363
Allowance for credit losses	(6,692)	(44,823)	(39,166)
Accounts Receivable, Net	$ 15,073	¥ 100,960	¥ 92,197

Accounts Receivable, Net - Summary of Movement in the Allowances for Doubtful Accounts (Detail) ¥ in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Jun. 30, 2021 CNY (¥)
Accounts Receivable Allowance For Credit Loss [Line Items]
Balance at beginning of the period	$ 5,847	¥ 39,166	¥ 24,215
Provisions	845	5,657	(937)
Balance at end of the period	6,692	44,823	34,636
Accounting Standards Update 2016-13 [Member]
Accounts Receivable Allowance For Credit Loss [Line Items]
Adoption of ASC 326	$ 0	¥ 0	¥ 11,358

Contract Assets - Schedule of Contract With Customer Asset Net Current (Details) ¥ in Thousands, $ in Thousands	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CNY (¥)	Jun. 30, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Contract with Customer, Asset, after Allowance for Credit Loss, Current [Abstract]
Contract assets	$ 10,478	¥ 70,186		¥ 56,869
Allowance for credit losses	(3,821)	(25,593)	$ (2,162)	(14,478)	¥ (9,968)	¥ (3,497)
Total	$ 6,657	¥ 44,593		¥ 42,391

Contract Assets - Schedule of provision for contract assets and allowance for credit losses (Details) ¥ in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Jun. 30, 2021 CNY (¥)
Schedule of provision for contract assets and allowance for credit losses [Line Items]
Balance at beginning of the period	$ 2,162	¥ 14,478	¥ 3,497
Provisions	1,659	11,115	4,088
Balance at end of the period	3,821	25,593	9,968
Accounting Standards Update 2016-13 [Member]
Schedule of provision for contract assets and allowance for credit losses [Line Items]
Adoption of ASC 326	$ 0	¥ 0	¥ 2,383

Inventories, Net - Summary of Inventories (Detail) ¥ in Thousands, $ in Thousands	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Inventory, Work in Process and Raw Materials [Abstract]
Raw materials	$ 13,580	¥ 90,957	¥ 82,455
Work in progress	1,526	10,220	7,902
Finished goods	5,687	38,095	35,481
Inventory provision	(1,438)	(9,635)	(2,628)
Inventory, Net	$ 19,355	¥ 129,637	¥ 123,210

Prepayments And Other Current Assets - Summary of Prepayments And Other Current Assets (Detail) ¥ in Thousands, $ in Thousands	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Deferred Costs Capitalized Prepaid And Other Assets [Abstract]
Deductible input VAT	$ 2,663	¥ 17,828	¥ 23,232
Prepayments	1,605	10,746	30,695
Advance to employees	250	1,673	0
Deposits	322	2,158	1,874
Interest receivables	60	405	111
Employee loan (i)	0	0	3,500
Others	305	2,035	867
Prepayments and other Current Asset	$ 5,205	¥ 34,845	¥ 60,279

Prepayments And Other Current Assets - Summary of Prepayments And Other Current Assets (Parenthetical) (Detail) ¥ in Thousands, $ in Thousands				6 Months Ended
	Mar. 16, 2021 USD ($)	Jan. 01, 2021 USD ($)	Jan. 01, 2021 CNY (¥)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Jun. 30, 2021 CNY (¥)	Dec. 31, 2021 CNY (¥)	Mar. 16, 2021 CNY (¥)
Deferred Costs Capitalized Prepaid And Other Assets [Line Items]
Principal amount of loan to an employee	$ 523							¥ 3,500
Annual interest rate	3.08%
Allowance for credit losses on other current assets							¥ 95
Reversal Of Provision				$ 14	¥ 95
Allowance For Doubtful Accounts Other Receivable Write Offs						¥ 97
Accounting Standards Update [Member]
Deferred Costs Capitalized Prepaid And Other Assets [Line Items]
Cumulative effect of adopting accounting standard update on the opening balnace of other current assets		$ 17	¥ 115

- Definition

Amortized cost, before allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953401-111524

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 79
-URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922352-210448

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3)(b))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 45
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 80
-URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher SEC
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph (a)
-Subparagraph (1)

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher SEC
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph (a)
-Subparagraph (2)

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher SEC
-Name Regulation S-K (SK)
-Number 229
-Section 1404
-Paragraph (a)

+ Details

Property And Equipment, Net - Summary of Property And Equipment Consist of The Following (Detail) ¥ in Thousands, $ in Thousands	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 77,282	¥ 517,643	¥ 486,484
Accumulated depreciation	(32,307)	(216,394)	(161,046)
Property, Plant and Equipment, Net	44,975	301,249	325,438
Machinery And Laboratory Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	36,785	246,389	231,289
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	419	2,808	2,812
Furniture And Tools [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	2,502	16,756	15,723
Electronic Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	7,455	49,937	48,068
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	24,140	161,691	161,037
Construction In Progress [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 5,981	¥ 40,062	¥ 27,555

Property And Equipment, Net - Additional Information (Detail) ¥ in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Jun. 30, 2021 CNY (¥)
Depreciation	$ 8,652	¥ 57,953	¥ 20,614

Equity Forward - Additional Information (Detail) $ in Thousands	Jun. 21, 2022 USD ($)
Equity [Abstract]
Stock repurchase program, authorized amount	$ 10,000
Stock repurchase program, period in force	12 months
Accelerated share repurchases, settlement payment or receipt	$ 10,000
Accelerated share repurchase program, settlement date	Aug. 23, 2022

Share-Based Compensation - Summary of Share-Based Compensation Expenses (Detail) ¥ in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Jun. 30, 2021 CNY (¥)
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	$ 23,483	¥ 157,290	¥ 168,167
Cost of Revenues [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	120	806	745
Research and Development Expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	3,616	24,222	43,230
Selling and Marketing Expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	587	3,932	5,442
General and Administrative Expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	$ 19,159	¥ 128,330	¥ 118,750

Income Taxes - Additional Information (Detail) ¥ in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Jun. 30, 2021 CNY (¥)
Income tax rate	15.00%	15.00%
Unrecognized Tax Benefits		¥ 0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense		0	¥ 0
Income Tax Expense (Benefit)	$ 13	¥ 84	¥ 1,626
Effective Income Tax Rate Reconciliation, Percent	0.00%	0.00%
CHINA
Operating Loss Carryforwards, Expiration Term	5 years	5 years

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Loss Per Share - Schedule of Earnings Per Share, Basic and Diluted (Detail) ¥ / shares in Units, $ / shares in Units, ¥ in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2022 CNY (¥) ¥ / shares shares	Jun. 30, 2021 CNY (¥) ¥ / shares shares
Common Class A [Member]
Denominator:
Weighted average shares outstanding used in loss per share - basic	87,357,120	87,357,120	86,742,880
Weighted average shares outstanding used in loss per share - diluted	87,357,120	87,357,120	86,742,880
Loss per share - basic \| (per share)	$ (0.74)	¥ (4.98)	¥ (3.6)
Loss per share - diluted \| (per share)	$ (0.74)	¥ (4.98)	¥ (3.6)
Common Class B [Member]
Denominator:
Weighted average shares outstanding used in loss per share - basic	17,324,848	17,324,848	17,324,848
Weighted average shares outstanding used in loss per share - diluted	17,324,848	17,324,848	17,324,848
Loss per share - basic \| (per share)	$ (0.74)	¥ (4.98)	¥ (3.6)
Loss per share - diluted \| (per share)	$ (0.74)	¥ (4.98)	¥ (3.6)
Common Stock \| Common Class A [Member]
Numerator:
Net loss attributable to ordinary shareholders	$ (65,227)	¥ (436,882)	¥ (312,635)
Denominator:
Weighted-average number of ordinary shares outstanding	87,909,137	87,909,137	87,470,332
Effect of unvested restricted shares	(552,017)	(552,017)	(727,452)
Common Stock \| Common Class B [Member]
Numerator:
Net loss attributable to ordinary shareholders	$ (12,936)	¥ (86,643)	¥ (62,441)
Denominator:
Weighted-average number of ordinary shares outstanding	17,324,848	17,324,848	17,324,848
Effect of unvested restricted shares	0	0	0

Related Party Transactions - Summary of Relationship With Related Party (Detail)	6 Months Ended
	Jun. 30, 2022
Yusheng Han
Related Party Transaction [Line Items]
Nature of Common Ownership or Management Control Relationships	Shareholder of the shareholder of the Company, Chief Executive Officer and director
Shaokun Chuai
Related Party Transaction [Line Items]
Nature of Common Ownership or Management Control Relationships	Shareholder of the shareholder of the Company, Chief Operating Officer and director
EaSuMed Holding Ltd [Member]
Related Party Transaction [Line Items]
Nature of Common Ownership or Management Control Relationships	Equity method investee
Guangzhou Burning Rock Biological Engineering Co., Ltd.
Related Party Transaction [Line Items]
Nature of Common Ownership or Management Control Relationships	Company controlled by the Founder

Related Party Transactions - Summary of Related Party Balances (Detail) ¥ in Thousands, $ in Thousands	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Amount due from a related party:
Amounts due from related parties	$ 0	¥ 0	¥ 212
EaSuMed Holding Ltd [Member]
Amount due from a related party:
Amounts due from related parties	$ 0	¥ 0	¥ 212

- Definition

The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(C))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(B))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3)(a)(2))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

Related Party Transactions - Summary of Related Party Transactions (Detail)
¥ in Thousands, $ in Thousands

6 Months Ended

Jun. 30, 2022

USD ($)

Jun. 30, 2022

CNY (¥)

Jun. 30, 2021

CNY (¥)

Rental income from:

¥ 334

EaSuMed Holding Ltd [Member]

Consulting service received from:

$ 14

¥ 94

475

Guangzhou Burning Rock Biological Engineering Co., Ltd

Rental income from:

^[1]

Equipment usage service income from:

^[2]

¥ 237

[1]	On April 1, 2021, the Group entered into a one-year sublease agreement on its office with a related party and recorded RMB97 in other income for the six month ended June 30, 2021. The lease was early terminated on September 30, 2021.
[2]	On April 1, 2021, the Group entered into a contract to provide equipment usage service to its related party with a total contact amount of RMB997, of which RMB237 was recorded in other income for the six month ended June 30, 2021. The contract was early terminated on September 30, 2021.

- Definition

+ References

+ Details

Related Party Transactions - Summary of Related Party Transactions (Parenthetical) (Detail) ¥ in Thousands, $ in Thousands		6 Months Ended
	Apr. 01, 2021 CNY (¥)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Jun. 30, 2021 CNY (¥)
Related Party Transaction [Line Items]
Other income related party		$ 63	¥ 425	¥ 551
Guangzhou Burning Rock Biological Engineering Co., Ltd
Related Party Transaction [Line Items]
Total Contract Amount of Equipment Usage Service Related Party	¥ 997
Other income related party				¥ 237

Related Party Transactions - Additional Information (Detail) ¥ in Thousands	Apr. 01, 2021 CNY (¥)
Guangzhou Burning Rock Biological Engineering Co Ltd. [Member] \| Office Sublease Agreement [Member]
Sublease Income	¥ 97

Commitments and Contingencies - Additional Information (Detail) - 6 months ended Jun. 30, 2022 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Capital Addition [Member] \| Leasehold Improvements [Member]
Long-term Purchase Commitment [Line Items]
Capital expenditure commitment	$ 973	¥ 6,520

Restricted Net Assets - Additional Information (Detail) ¥ in Thousands, $ in Thousands	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
PRC Subsidiaries [Member]
Restricted Net Assets [Line Items]
Restricted net assets			¥ 382,724
VIE And VIE Subsidiaries [Member]
Restricted Net Assets [Line Items]
Restricted net assets	$ 51,407	¥ 344,331

Subsequent Events - Additional Information (Detail)	Aug. 23, 2022 shares
Subsequent event [Member] \| Accelerated share repurchase program [Member] \| Class A common shares in the form of ADS [Member]
Subsequent Event [Line Items]
Stock repurchased during period, Shares	3,023,138