0001193125-23-108289 | 20-F | XBRL Viewer

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Cover Page	12 Months Ended
Cover Page	Dec. 31, 2022 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Registrant Name	Burning Rock Biotech Limited
Entity Central Index Key	0001792267
Current Fiscal Year End Date	--12-31
Entity File Number	001-39316
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	true
Entity Filer Category	Accelerated Filer
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	No. 5, Xingdao Ring Road North
Entity Address, Address Line Two	International Bio Island
Entity Address, City or Town	Guangzhou
Entity Address, Country	CN
Entity Address, Postal Zip Code	510005
Document Registration Statement	false
Document Accounting Standard	U.S. GAAP
Auditor Name	Ernst & Young Hua Ming LLP
Auditor Firm ID	1408
Auditor Location	Guangzhou, the People’s Republic of China
American Depositary Shares [Member]
Document Information [Line Items]
Title of 12(b) Security	American depositary shares, each representing one Class A ordinary share
Trading Symbol	BNR
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding	473,404
Common Class A [Member]
Document Information [Line Items]
Title of 12(b) Security	Class A ordinary share, par value US$0.0002 per share*
No Trading Symbol Flag	true
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding	85,318,596
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	17,324,848
Business Contact [Member]
Document Information [Line Items]
Entity Address, Address Line One	No. 5, Xingdao Ring Road North
Entity Address, Address Line Two	International Bio Island
Entity Address, City or Town	Guangzhou
Entity Address, Country	CN
Contact Personnel Name	Mr. Leo Li
Contact Personnel Email Address	ir@brbiotech.com
City Area Code	86
Local Phone Number	3403 7871
Entity Address, Postal Zip Code	510005

Consolidated Balance Sheets ¥ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Current assets:
Cash and cash equivalents	$ 131,278	¥ 905,451	¥ 1,431,317
Restricted cash	2,873	19,817	7,795
Short-term investments	0	0	63,757
Accounts receivable (net of allowances of RMB39,166 and RMB 42,914 (US$6,222 ) as of December 31, 2021 and 2022, respectively)	15,942	109,954	92,197
Contract assets (net of allowances of RMB14,478 and RMB35,770 (US$5,186 ) as of December 31, 2021 and 2022, respectively)	6,054	41,757	42,391
Inventories, net	18,895	130,321	123,210
Prepayments and other current assets	7,462	51,462	60,279
Total current assets	182,504	1,258,762	1,820,946
Non-current assets:
Equity method investment	100	690	910
Convertible note receivable	740	5,105	0
Property and equipment, net	36,512	251,829	325,438
Intangible assets, net	288	1,986	5,150
Operating right-of-use assets	6,989	48,205	81,007
Other non-current assets	3,029	20,890	45,136
Total non-current assets	47,658	328,705	457,641
TOTAL ASSETS	230,162	1,587,467	2,278,587
Current liabilities (including amounts of the consolidated VIE and its subsidiaries without recourse to the primary beneficiary of RMB279,601 and RMB290,252 (US$42,080) as of December 31, 2021 and 2022, respectively):
Accounts payable	7,387	50,947	63,080
Deferred revenue	21,405	147,633	142,871
Accrued liabilities and other current liabilities	25,203	173,832	127,892
Customer deposits	261	1,803	972
Short-term borrowings	0	0	2,370
Current portion of operating lease liabilities	5,399	37,236	34,999
Total current liabilities	59,655	411,451	372,184
Non-current liabilities (including amounts of the consolidated VIE and its subsidiaries without recourse to the primary beneficiary of RMB38,232 and RMB6,541 (US$949) as of December 31, 2021 and 2022, respectively):
Other non-current liabilities	598	4,124	11,776
Non-current portion of operating lease liabilities	1,965	13,551	49,316
Total non-current liabilities	2,563	17,675	61,092
TOTAL LIABILITIES	62,218	429,126	433,276
Shareholders' equity:
Treasury stock	(8,542)	(58,919)	0
Additional paid-in capital	664,442	4,582,790	4,280,956
Accumulated deficits	(463,949)	(3,199,946)	(2,228,713)
Accumulated other comprehensive loss	(24,027)	(165,722)	(207,069)
Total shareholders' equity	167,944	1,158,341	1,845,311
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	230,162	1,587,467	2,278,587
Common Class A [Member]
Shareholders' equity:
Ordinary shares	17	117	116
Common Class B [Member]
Shareholders' equity:
Ordinary shares	$ 3	¥ 21	¥ 21

Consolidated Balance Sheets (Parenthetical) ¥ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2022 CNY (¥) shares	Dec. 31, 2021 CNY (¥) shares
Accounts Receivable, Allowance	$ 6,222	¥ 42,914	¥ 39,166
Contract Assets, Net Of Allowances	$ 5,186	¥ 35,770	¥ 14,478
Common Class A [Member]
Ordinary Shares, Par value \| $ / shares	$ 0.0002
Ordinary Shares, Shares authorized	230,000,000	230,000,000	230,000,000
Ordinary Shares, Shares issued	85,318,596	85,318,596	87,784,001
Ordinary Shares, Shares outstanding	85,318,596	85,318,596	87,784,001
Common Class B [Member]
Ordinary Shares, Par value \| $ / shares	$ 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	$ 42,081	¥ 290,252	¥ 279,601
Consolidated VIE and its subsidiaries, Non-current	$ 949	¥ 6,541	¥ 38,232

Consolidated Statements Of Comprehensive Loss ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2022 CNY (¥) ¥ / shares shares	Dec. 31, 2021 CNY (¥) ¥ / shares shares	Dec. 31, 2020 CNY (¥) ¥ / shares shares
Revenues:
Revenues	$ 81,662	¥ 563,238	¥ 507,862	¥ 429,903
Cost of revenues:
Cost of revenues:	(26,561)	(183,199)	(143,716)	(115,981)
Gross Profit	55,101	380,039	364,146	313,922
Operating expenses:
Research and development expenses	(61,165)	(421,868)	(367,858)	(263,940)
Selling and marketing expenses (including related party amounts of RMB543, RMB235 and RMB201 (US$29) for the years ended December 31, 2020, 2021 and 2022, respectively)	(53,688)	(370,294)	(303,096)	(168,587)
General and administrative expenses (including related party amounts of 227, RMB1,752 and nil for the years ended December 31, 2020, 2021 and 2022, respectively)	(82,393)	(568,284)	(490,256)	(293,800)
Total operating expenses	(197,246)	(1,360,446)	(1,161,210)	(726,327)
Loss from operations	(142,145)	(980,407)	(797,064)	(412,405)
Interest income	1,356	9,356	3,457	6,068
Interest expense	15	102	(1,536)	(667)
Other (expense) income, net (including related party income of nil, 628 and nil for the years ended December 31, 2020, 2021 and 2022, respectively.)	22	152	199	(887)
Foreign exchange (loss) gain, net	225	1,549	(854)	(2,847)
Change in fair value of warrant liability	0	0	0	3,503
Loss before income tax	(140,527)	(969,248)	(795,798)	(407,235)
Income tax expenses	(288)	(1,985)	(899)	0
Net loss	(140,815)	(971,233)	(796,697)	(407,235)
Net loss attributable to Burning Rock Biotech Limited's shareholders	(140,815)	(971,233)	(796,697)	(407,235)
Accretion of convertible preferred shares	0	0	0	(64,688)
Net loss attributable to ordinary shareholders	(140,815)	(971,233)	(796,697)	(471,923)
Other comprehensive income (loss), net of tax of nil:
Foreign currency translation adjustments	5,995	41,347	(39,480)	(176,888)
Total comprehensive loss	(134,820)	(929,886)	(836,177)	(584,123)
Total comprehensive loss attributable to Burning Rock Biotech Limited's shareholders	$ (134,820)	¥ (929,886)	¥ (836,177)	¥ (584,123)
Common Class A [Member]
Loss per share for class A and class B ordinary shares:
Loss per share - basic \| (per share)	$ (1.36)	¥ (9.35)	¥ (7.65)	¥ (6.88)
Loss per share - diluted \| (per share)	$ (1.36)	¥ (9.35)	¥ (7.65)	¥ (6.88)
Weighted average shares outstanding used in loss per share computation:
Weighted average shares outstanding used in loss per share - basic	86,584,100	86,584,100	86,883,011	51,309,631
Weighted average shares outstanding used in loss per share - diluted	86,584,100	86,584,100	86,883,011	51,309,631
Common Class B [Member]
Loss per share for class A and class B ordinary shares:
Loss per share - basic \| (per share)	$ (1.36)	¥ (9.35)	¥ (7.65)	¥ (6.88)
Loss per share - diluted \| (per share)	$ (1.36)	¥ (9.35)	¥ (7.65)	¥ (6.88)
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	17,324,848
Weighted average shares outstanding used in loss per share - diluted	17,324,848	17,324,848	17,324,848	17,324,848
Service [Member]
Revenues:
Revenues	$ 56,769	¥ 391,548	¥ 342,465	¥ 311,184
Cost of revenues:
Cost of revenues:	(17,384)	(119,903)	(93,401)	(80,132)
Product [Member]
Revenues:
Revenues	24,893	171,690	165,397	118,719
Cost of revenues:
Cost of revenues:	$ (9,177)	¥ (63,296)	¥ (50,315)	¥ (35,849)

Consolidated Statements Of Comprehensive Loss (Parenthetical) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Related Party Income		¥ 0	¥ 628	¥ 0
Selling and Marketing Expense [Member]
Expense related to related parties	$ 29	201	235	543
General and Administrative Expense [Member]
Expense related to related parties		¥ 0	¥ 1,752	¥ 227

- 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
-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 2: http://fasb.org/us-gaap/role/ref/legacyRef
-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
-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 4: 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 5: 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

Reference 6: 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 7: 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 8: 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

+ 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

Consolidated Statements Of Shareholders' Equity ¥ in Thousands, $ in Thousands	USD ($) shares	CNY (¥) shares	Convertible Preferred Stock [Member] CNY (¥)	Common Stock [Member] USD ($) shares	Common Stock [Member] CNY (¥) shares	Additional paid-in capital [Member] USD ($)	Additional paid-in capital [Member] CNY (¥)	Accumulated deficits [Member] USD ($)	Accumulated deficits [Member] CNY (¥)	Accumulated deficits [Member] Convertible Preferred Stock [Member] CNY (¥)	Accumulated other comprehensive (loss) income [Member] USD ($)	Accumulated other comprehensive (loss) income [Member] CNY (¥)	Treasury stock [Member] USD ($)	Treasury stock [Member] CNY (¥)
Beginning balance at Dec. 31, 2019		¥ (891,494)			¥ 31		¥ 45,640		¥ (946,464)			¥ 9,299
Beginning balance, (in shares) at Dec. 31, 2019 \| shares				25,031,575	25,031,575
Net loss		(407,235)							(407,235)
Other comprehensive income		(176,888)										(176,888)
Issuance of Class A ordinary shares		1,842,193			¥ 24		1,842,169
Issuance of Class A ordinary shares,(in shares) \| shares				17,040,151	17,040,151
Repurchase of convertible preferred shares			¥ 227							¥ 227
Accretion of convertible preferred shares		64,688	¥ (64,688)							¥ (64,688)
Receipt of consideration for issued ordinary shares		701					701
Exercise of options (note 13)		¥ 1			¥ 1
Exercise of options (note 13) (in shares) \| shares	233,440	233,440		233,440	233,440
Share-based compensation (note 13)		¥ 173,220					173,220
Conversion of all outstanding convertible preferred shares to Class A and Class B ordinary shares		1,877,705			¥ 80		1,877,625
Conversion of all outstanding convertible preferred shares to Class A and Class B ordinary shares, (in shares) \| shares				61,732,808	61,732,808
Issuance of Class A ordinary shares in connection with Employee Share Incentive Program		67,262			¥ 1		67,261
Issuance of Class A ordinary shares in connection with Employee Share Incentive Program, (in shares) \| shares				743,955	743,955
Ending balance, (in shares) at Dec. 31, 2020 \| shares				104,781,929	104,781,929
Ending balance at Dec. 31, 2020		2,421,004			¥ 137		4,006,616		(1,418,160)			(167,589)		¥ 0
Net loss		(796,697)			0		0		(796,697)			0		0
Other comprehensive income		(39,480)			0		0		0			(39,480)		0
Accretion of convertible preferred shares		0
Exercise of options (note 13)		¥ 0			¥ 0		(4,270)		0			0		4,270
Exercise of options (note 13) (in shares) \| shares	425,407	425,407		425,407	425,407
Share-based compensation (note 13)		¥ 282,433			¥ 0		282,433		0			0		0
Adoption of ASC 326		(13,856)							(13,856)
Purchase of treasury stock (note 14)		(4,270)												(4,270)
Purchase of treasury stock (note 14) (in shares) \| shares				(61,026)	(61,026)
Issuance of restricted shares (note 13) \| shares				2,424	2,424
Refund for prepaid subscription for forfeited restricted shares		(3,823)					(3,823)
Refund for prepaid subscription for forfeited restricted shares (in shares) \| shares				(39,885)	(39,885)
Ending balance, (in shares) at Dec. 31, 2021 \| shares				105,108,849	105,108,849
Ending balance at Dec. 31, 2021		1,845,311			¥ 137		4,280,956		(2,228,713)			(207,069)		0
Net loss	$ (140,815)	(971,233)							(971,233)
Other comprehensive income		41,347										41,347
Accretion of convertible preferred shares	$ 0	0
Exercise of options (note 13)		¥ 1			¥ 1		(3,258)							3,258
Exercise of options (note 13) (in shares) \| shares	746,042	746,042		746,042	746,042
Share-based compensation (note 13)		¥ 326,784					326,784
Purchase of treasury stock (note 14)		(71,834)					(9,657)							(62,177)
Purchase of treasury stock (note 14) (in shares) \| shares				(3,187,025)	(3,187,025)
Issuance of restricted shares (note 13) \| shares				2,425	2,425
Refund for prepaid subscription for forfeited restricted shares		(12,035)					(12,035)
Refund for prepaid subscription for forfeited restricted shares (in shares) \| shares				(26,847)	(26,847)
Ending balance, (in shares) at Dec. 31, 2022 \| shares				102,643,444	102,643,444
Ending balance at Dec. 31, 2022	$ 167,944	¥ 1,158,341		$ 20	¥ 138	$ 664,442	¥ 4,582,790	$ (463,949)	¥ (3,199,946)		$ (24,027)	¥ (165,722)	$ (8,542)	¥ (58,919)

Consolidated Statements Of Cash Flows ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Cash flows from operating activities:
Net loss	$ (140,815)	¥ (971,233)	¥ (796,697)	¥ (407,235)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	17,992	124,096	47,766	33,309
Allowance for credit losses	3,613	24,921	12,115	17,162
Inventory reserve	1,624	11,202	2,619	911
Loss on disposal of equipment	206	1,418	178	221
Share of loss from an equity method investee	43	294	483	275
Share-based compensation	47,379	326,784	282,433	173,220
Accrued interest	0	0	295	0
Change in fair value of warrant liability	0	0	0	(3,503)
Change in fair value of convertible note receivable	(15)	(105)	0	0
Non-cash operating lease expenses	5,429	37,447	35,317	0
Derecognition of right-of-use asset and lease liability	(69)	(473)	0	0
Changes in operating assets and liabilities:
Accounts receivable	(3,118)	(21,505)	(18,930)	(13,042)
Contract assets	(2,995)	(20,658)	(30,838)	(25,122)
Amounts due from related parties	0	0	212	75,222
Inventories	(3,140)	(21,654)	(66,999)	(9,444)
Prepayments and other current and non-current assets	4,918	33,919	(34,859)	7,900
Accounts payable	2,411	16,632	(5,102)	25,843
Deferred revenue	690	4,762	68,469	24,863
Accrued liabilities and other current liabilities	4,881	33,662	44,244	29,589
Customer deposits	120	831	(148)	(2,984)
Deferred government grants	96	663	(263)	(728)
Operating lease liabilities	(5,482)	(37,811)	(29,735)	0
Other non-current liabilities	0	0	11,554	0
Net cash used in operating activities	(66,232)	(456,808)	(477,886)	(73,543)
Cash flows from investing activities:
Proceeds from maturity of short-term investment	9,511	65,598	358,504	318,000
Proceeds from disposal of equipment	350	2,414	565	647
Prepayment for property and equipment	(1,197)	(8,259)	(6,590)	(15,286)
Purchase of property and equipment	(8,994)	(62,031)	(204,329)	(60,287)
Purchase of intangible assets	(27)	(185)	(2,529)	(3,966)
Purchase of convertible loan	(725)	(5,000)	0	0
Purchase of short-term investments	0	0	(63,924)	(348,420)
Net cash (used in) generated from investing activities	(1,082)	(7,463)	81,697	(109,312)
Cash flows from financing activities:
Proceeds from long-term borrowings	0	0	0	18,208
Proceeds from short-term borrowings	0	0	0	5,000
Proceeds from IPO and concurrent private placement ("CPP"), net of issuance costs	0	0	0	1,851,879
Financing lease obligation payments	0	0	(5,111)	0
Proceeds received from capital injection	0	0	0	701
Proceeds from issuance of convertible preferred shares and warrant	0	0	0	269,971
Proceeds from issuance of Class A ordinary shares in connection with Employee Share Incentive Plans	0	0	0	67,262
Capital lease obligation payments	0	0	0	(4,893)
Refund of consideration for Employee Share Incentive Program	(1,745)	(12,035)	(3,823)	0
Repayment of short-term borrowings	(344)	(2,370)	(5,000)	0
Repayment of long-term borrowings	0	0	(34,695)	(38,909)
Purchase of treasury stock	(10,415)	(71,834)	(4,270)	0
Repurchase of convertible preferred shares	0	0	0	(3,500)
Net cash generated from (used in) financing activities	(12,504)	(86,239)	(52,899)	2,165,719
Effect of exchange rate on cash, cash equivalents and restricted cash	5,317	36,666	(37,006)	(155,902)
Net increase (decrease) in cash, cash equivalents and restricted cash	(74,501)	(513,844)	(486,094)	1,826,962
Cash, cash equivalents and restricted cash at the beginning of year	208,652	1,439,112	1,925,206	98,244
Cash, cash equivalents and restricted cash at the end of year	134,151	925,268	1,439,112	1,925,206
Supplemental disclosures of cash flow information:
Interest expense paid	127	877	1,517	3,549
Cash payments for operating lease	5,482	37,811	30,388	10,970
Income tax expense paid	14	98	1,105	0
Supplemental disclosures of non-cash information:
Purchase of property and equipment included in prepayments and other non-current assets	1,130	7,794	14,017	629
Purchase of property and equipment included in accounts payable	(963)	(6,645)	(32,700)	(2,709)
Extinguishment of warranty liability through exercise of warrant	0	0	0	19,740
Derecognition of right-of-use asset and lease liability	69	473	0	0
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	131,278	905,451	1,431,317	1,895,308
Restricted cash	2,873	19,817	7,795	29,898
Cash, cash equivalents and restricted cash at the end of year	$ 134,151	¥ 925,268	¥ 1,439,112	¥ 1,925,206

Organization and Basis of Presentation

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Basis of Presentation

1.	ORGANIZATION AND BASIS OF PRESENTATION

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”).

On June 12, 2020, the Company completed its initial public offering (“IPO”) on the NASDAQ Global Select Market. The Company sold 13,500,000 ADSs, each representing one ordinary share, at US$16.50 per ADS (the “IPO Price”). The Underwriters exercised their options to purchase an additional 2,025,000 ADSs. Concurrently, the Company also completed a private placement offering of 1,515,151 ADSs at the IPO Price. The Company received proceeds of US$259,892, net of underwriting discounts and

offering expenses, concurrently

with the IPO. The deferred IPO costs were recorded as a reduction of the proceeds received from the IPO and private placement in shareholders’ equity.

As of December 31, 2022, the Company’s principal subsidiaries, VIE and VIE’s subsidiaries are as follows:

Entity

Date of

incorporation

Place of

incorporation

Percentage

of legal ownership

by the Company

Principal
activities

Subsidiaries

BR Hong Kong Limited

April 1, 2014

Hong Kong

100

Investment holding

Beijing Burning Rock Biotech Co., Ltd. (the “WFOE”)

June 13, 2014

PRC

100

Trading

Burning Rock Biotechnology (Shanghai) Co., Ltd.

July 4, 2016

PRC

100

Research and development

Burning Rock Dx LLC

August 28, 2019

United States

100

Cancer therapy selection test

VIE

Burning Rock (Beijing) Biotechnology Co., Ltd.

January 7, 2014

PRC

Nil

Holding

VIE’s subsidiaries

Guangzhou Burning Rock Dx Co., Ltd.

March 18, 2014

PRC

Nil

Cancer therapy selection test and sales of reagent kits

Guangzhou Burning Rock Medical Equipment Co., Ltd.

January 6, 2015

PRC

Nil

Facilitation of laboratory
equipment sales and
sales of reagent kits

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 WFOE 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 WFOE, and therefore, the WFOE has the power to direct the activities of the VIE that most significantly impact its economic performance. The WFOE also has the right to receive economic benefits that potentially could be significant to the VIE. Therefore, the WFOE is considered the primary beneficiary of the VIE and 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 is a summary of the VIE agreements:

Exclusive Business Cooperation Agreement

Pursuant to the exclusive business cooperation agreement entered into amongst the WFOE and the VIE on June 20, 2014, the WFOE provides exclusive business support, technology services and consulting services in return for service fees, which is adjustable at the sole discretion of the WFOE. Without the WFOE’s consent, the VIE cannot procure services from any third party or enter into similar service arrangements with any other third party, except for the ones appointed by the WFOE. The agreement was effective for 20 years from June 20, 2014 and automatically renew for 10 years if all parties have no objection.

Power of Attorney

The Nominee Shareholders signed Power of Attorney on June 20, 2014 to irrevocably appoint the WFOE, or its designated party, as the

attorney-in-fact

to exercise rights on the Nominee Shareholders’ behalf any and all rights that such shareholder has in respect of its equity interest in the VIE such as the right to appoint or remove directors, supervisors and officers, as well as the right to sell, transfer, pledge or dispose of all or any portion of the equity interests held by such shareholder, or of the assets held by the VIE. This agreement will remain effective until it is terminated by the WFOE.

Exclusive Option Agreement

Pursuant to the exclusive option agreements entered into amongst the VIE, the Nominee Shareholders and the WFOE on June 20, 2014, the Nominee Shareholders irrevocably granted the WFOE an exclusive option to request the Nominee Shareholders to transfer or sell any part or all of its equity interests in the VIE to the WFOE, or its designees. The purchase price of the equity interests in the VIE is equal to the minimum price required by PRC law. Any proceeds received by the Nominee Shareholders from the exercise of the right shall be remitted to the WFOE, to the extent permitted under the PRC laws. Without the WFOE’s prior written consent, the VIE and the Nominee Shareholders may not amend its articles of association, increase or decrease the registered capital, sell or otherwise dispose of its assets or beneficial interest, create or allow any encumbrance on its assets or other beneficial interests, provide any loans or guarantees and request any dividends or other form of assets. This agreement is not terminated until all of the equity interest of the VIE has been transferred to the WFOE or the person(s) designated by the WFOE.

Pursuant to the equity interest pledge agreements entered into amongst the WFOE, the VIE and the Nominee Shareholders on June 20, 2014, the Nominee Shareholders pledged all of their equity interests in the VIE to the WFOE as collateral to secure their obligations under the exclusive business cooperation agreement. The WFOE is entitled to all dividends during the effective period of the share pledge except as it agrees otherwise in writing. If the VIE or any of the Nominee Shareholders breaches its contractual obligations, the WFOE is entitled to certain rights regarding the pledged equity interests, including the right to receive proceeds from the auction or sale of all or part of the pledged equity interests of VIE in accordance with the PRC law. The Nominee Shareholders agree not to create any encumbrance on or otherwise transfer or dispose of their respective equity interests in the VIE, without the prior consent of the WFOE.

The Power of Attorney, Exclusive Option Agreement and Equity Interest Pledge Agreement were amended and restated on August 27, 2015, July 1, 2016, April 19, 2018 and January 4, 2019 to reflect the new nominee shareholders appointed by the Series A, Series B and Series C preferred shareholders and the resulting equity ratio adjustments from the preferred shareholders’ investment.

On October 21, 2019, the VIE Agreements were supplemented by the following terms:

(1)	Exclusive option agreement

•

The VIE irrevocably grants the WFOE an exclusive asset purchase option whereby the WFOE has the right to purchase or designate another party to purchase part or all of the assets of the VIE as permitted under the PRC laws. The purchase price of the VIE’s assets is equal to the book value of the assets or the minimum price as permitted by applicable PRC law, whichever is higher; and

•

The WFOE has the right to unilaterally amendment, supplement and termination of this agreement.

(2)	Exclusive Business Cooperation Agreement

•

In exchange for these services, the VIE will pay a service fee, equal to the VIE’s profit before tax, after recovering any accumulated losses of the VIE and its subsidiaries from the preceding fiscal year, and deducting working capital, expenses, tax and a reasonable amount of operating profit according to applicable tax law principles and tax practice; and

•

The agreement will be in effect for 10 years unless the WFOE unilaterally terminates the agreement by giving written notification at least thirty days prior to the expiration of the agreement. The WFOE may at its sole discretion unilaterally extend the term of this agreement prior to its expiration upon notice to the VIE.

(3)	Equity Interest Pledge Agreement

•

The Nominee Shareholders pledged all of their respective equity interests in the VIE to the WFOE as continuing first priority security interest to guarantee the performance of these Nominee Shareholders and the VIE’s obligations under the power of attorney, the exclusive option agreement and the exclusive business cooperation agreement; and

•

This agreement will remain effective until all the contractual obligations have been satisfied in full under all the agreements mentioned above.

(4)	Financial support undertaking letter

•

Pursuant to the financial support undertaking letter, the Company is obligated and hereby undertakes to provide unlimited financial support to the VIE, to the extent permissible under the applicable PRC laws and regulations, whether or not any such operational loss is actually incurred. The Company will not request repayment of the loans or borrowings if the VIE or its Nominee Shareholders do not have sufficient funds or are unable to repay.

(5)	Voting proxy agreement

•

Pursuant to the voting proxy agreement, the WFOE irrevocably and unconditionally commits to execute its rights under the power of attorney in accordance with the instructions from the Company.

As a result of the amended agreements on October 21, 2019, the power and the rights pursuant to the power of attorney have since been effectively reassigned to the Company which has the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance. The Company is also obligated to absorb the expected losses of the VIE through the financial support as described above. The Company and the WFOE, as a group of related parties, hold all of the variable interests of the VIE. The Company has been determined to be most closely associated with the VIE within the group of related parties and has replaced the WFOE as the primary beneficiary of the VIE since October 2019. As the VIE was subject to indirect control by the Company through the WFOE immediately before and direct control immediately after the VIE Agreements were supplemented, the change of the primary beneficiary of the VIE was accounted for as a common control transaction based on the carrying amount of the net assets transferred.

In the opinion of the Company’s legal counsel, (i) the ownership structure of the WFOE and its VIE is in compliance with PRC laws and regulations; (ii) the contractual arrangements with the VIE and their shareholders are valid and binding, and not in violation of current PRC laws or regulations; (iii) the voting proxy agreement between the Company and the WFOE is valid in accordance with the articles of association of the Company and Cayman Islands Law.

However, uncertainties in the PRC legal system could cause the relevant regulatory authorities to find the current VIE Agreements and businesses to be in violation of any existing or future PRC laws or regulations and could limit the Company’s ability to enforce its rights under these contractual arrangements. Furthermore, the nominee shareholders of the VIE may have interests that are different from those of the Company, which could potentially increase the risk that they would seek to act contrary to the terms of the contractual agreements with the VIE.

In addition, if the current structure or any of the contractual arrangements were found to be in violation of any existing or future PRC laws or regulations, the Company may be subject to penalties, including but not be limited to, revocation of business and operating licenses, discontinuing or restricting business operations, restricting the Company’s right to collect revenues, temporary or permanent blocking of the Company’s internet platforms, restructuring of the Company’s operations, imposition of additional conditions or requirements with which the Company may not be able to comply, or other regulatory or enforcement actions against the Company that could be harmful to its business. The imposition of any of these or other penalties could have a material adverse effect on the Company’s ability to conduct its business.

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


	As of December 31,
	2021		2022
	RMB		RMB		US$
Cash and cash equivalents		185,850		376,735		54,621
Restricted cash		—		10,277		1,490
Accounts receivable (net of allowances of RMB38,922 and RMB45,647 (US$6,618) as of December 31, 2021 and 2022, respectively)		92,197		109,948		15,941
Contract assets (net of allowances of RMB14,478 and RMB35,770 (US$5,186) as of December 31, 2021 and 2022, respectively)		42,391		41,757		6,054
Inter-company receivables*		75,560		245,391		35,578
Inventories		119,257		114,340		16,577
Prepayments and other current assets		40,957		19,215		2,787

Total current assets		556,212		917,663		133,048

Property and equipment, net		42,623		59,465		8,621
Intangible assets, net		633		161		23
Other non-current assets		8,346		10,165		1,474
Operating right-of-use assets		51,630		28,805		4,176

Total non-current assets		103,232		98,596		14,294

TOTAL ASSETS		659,444		1,016,259		147,342

Accounts payable		27,102		10,139		1,470
Deferred revenue		133,489		145,117		21,040
Inter-company payables*		897,633		1,601,116		232,140
Accrued liabilities and other current liabilities		89,976		107,240		15,547
Customer deposits		972		1,803		261
Short-term borrowings		2,370		—		—
Current portion of operating lease liabilities		25,692		25,953		3,763

Total current liabilities		1,177,234		1,891,368		274,221

Other non-current liabilities		8,563		1,901		276
Non-current portion of operating lease liabilities		29,669		4,640		673

Total non-current liabilities		38,232		6,541		949

TOTAL LIABILITIES		1,215,466		1,897,909		275,170

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

The table sets forth the results of operations of the VIE and subsidiaries of the VIE included in the Group’s consolidated statements of comprehensive loss:


	For the years ended December 31,
	2020			2021			2022

	RMB			RMB			RMB			US$
Revenues		432,142			526,071			557,667			80,854
Net loss		(244,765	)		(508,803	)		(605,934	)		(87,852	)

The table sets forth the cash flows of the VIE and subsidiaries of the VIE included in the Group’s consolidated statements of cash flows:


	For the years ended December 31,
	2020			2021			2022

	RMB			RMB			RMB			US$
Net cash generated from (used in) operating activities		158,563			(257,506	)		(139,381	)		(20,208	)
Net cash used in investing activities		(9,795	)		(11,265	)		(37,088	)		(5,377	)
Net cash (used in) generated from financing activities		(30,880	)		304,623			377,630			54,751

As of December 31, 2021 and 2022, there were no pledges or collateralization of the assets of the VIE and the VIE’s subsidiaries. The amount of the net liabilities of the VIE and subsidiaries of VIE was RMB556,022 and RMB881,650 (US$127,828) as of December 31, 2021, and 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 years presented.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The accompanying consolidated financial statements have been prepared in accordance with United States generally accepted accounting principles (“U.S. GAAP”).

Principles of consolidation

The consolidated financial statements of the Group include the financial statements of the Company, its subsidiaries, the VIE and the VIE’s subsidiaries for which the Company is the primary beneficiary of the VIE. All significant intercompany balances and transactions have been eliminated upon consolidation.

Use of estimates

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities at the balance sheet dates and the reported amounts of revenue and expenses during the reporting periods. Significant estimates and assumptions reflected in the Group’s consolidated financial statements include, but are not limited to, allowance for credit loss, inventory provision, standalone selling prices of performance obligations, impairment of long-lived assets, the fair value of share-based awards, percentage of completion for research and developments service contracts and breakage income from central laboratory business. Management bases the estimates on historical experience and various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results could materially differ from those estimates.

Foreign currency translation

The functional currency of the Company and BR Hong Kong Limited is US$. The functional currency of the Company’s PRC subsidiaries, the VIE and the VIE’s subsidiaries is RMB. The determination of the respective functional currency is based on the criteria stated in ASC 830,

Foreign Currency Matters

. The Company uses RMB as its reporting currency. The financial statements of the Company and the Company’s subsidiary outside PRC are translated from the functional currency to the reporting currency.

Transactions denominated in foreign currencies are remeasured into the functional currency at the exchange rates quoted by the People’s Bank of China (the “PBOC”) prevailing on the transaction dates. Monetary assets and liabilities denominated in foreign currencies are

re-measured

at the exchange rates prevailing at the balance sheet date.

Non-monetary

items that are measured in terms of historical costs in foreign currency are

re-measured

using the exchange rates at the dates of the initial transactions. Exchange gains and losses are included in the consolidated statements of comprehensive loss.

Assets and liabilities are translated at the exchange rates at the balance sheet date, equity accounts are translated at historical exchange rates and revenues, expenses, gains and losses are translated using the average rate for the year. Translation adjustments are reported as accumulated comprehensive (loss) income and are shown as a separate component of other comprehensive loss in the consolidated statements of comprehensive loss.

Convenience translation

Translations of amounts from RMB into US$ for the convenience of the reader have been calculated at the exchange rate of RMB6.8972 per US$1.00 on December 31, 2022, as published on the website of the United States Federal Reserve Board. No representation is made that the RMB amounts could have been, or could be, converted, realized or settled into US$ at such rate or at any other rate.

Cash and cash equivalents

Cash and cash equivalents primarily consist of cash and demand deposits which are highly liquid. The Group considers highly liquid investments that are readily convertible to known amounts of cash and with original maturities from the date of purchase of three months or less to be cash equivalents. All cash and cash equivalents are unrestricted as to withdrawal and use.

Restricted cash

Restricted cash primarily represents deposits required by the Group’s commercial banks. The Group presents restricted cash within the ending cash, cash equivalents and restricted cash balance on the consolidated statements of cash flows for all periods presented.

Accounts receivable, contract assets and allowance for credit losses

The Group recognizes contract assets when it satisfies its performance obligations before the customer pays consideration or before payment is due. The Group transfers contract assets to “accounts receivable” when its right to payment becomes unconditional.

Prior to adopting ASC 326, accounts receivable was carried at net realizable value. The Group recorded allowance for doubtful accounts when collection was no longer probable. The Group considered specific evidence when evaluating the collectability of accounts receivables, including the aging of the receivable, customer payment history, customer’s credit worthiness and other factors. Accounts receivable were written off when management determined a balance would be uncollectable after all collection efforts have ceased.

Upon adoption of ASC326, 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 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, and 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.

Inventories

Inventories consist of raw materials, work in progress and finished goods which are stated at the lower of cost and net realizable value. Cost of inventories is determined using the weighted average cost method. Adjustments to reduce the cost of inventory to its net realizable value are made, if required, for decreases in sales price, obsolescence, or similar reductions in the estimated net realizable value, and are recorded in cost of sales.

Investments

The Group’s investments consist of short-term investments, equity method investment and convertible note receivables. The classification of an investment is determined based on the nature of the investment, the Group’s ability and intent to hold the investment, and the degree to which the Group may exercise influence over the investee.

The Group’s short-term investments comprise primarily of cash deposits at fixed rates with original maturities of greater than 3 months, but less than 12 months.

Equity method investment represent investment of 20.29% equity interest in EaSuMed Holding Ltd. for US$363. The Group exercised significant influence over the investee with its one seat on the board of directors and accounted for its investment under the equity method. The Group recognized losses from equity method investment of RMB275, RMB483 and RMB294 (US$43) for the years ended December 31, 2020, 2021 and 2022, respectively. No impairment loss was recognized for the years presented.

In June 2022, the Group extended a three-year RMB

5,000 (US$725)

loan to a private biotech company with interest of the note was

The Group can convert the loan principal into equity if the borrower completes a qualified equity financing at any point during the term of the loan. The conversion price will be identical to investors in the subsequent equity financing. The Group elected fair value option method of accounting for the convertible note receivable under ASC 825. Accordingly, the Group remeasures the convertible note receivable on a recurring basis, with fair value changes recorded in other (expense) income, net. During the years ended December 31, 2022, the Group recorded gains of RM

B105 (US$15).

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 Group holds convertible note receivable issued by a private biotech company. The Group has elected the fair value option method of accounting for the convertible notes. Accordingly, the convertible note receivable was remeasured at fair value on a recurring basis using Level 3 inputs.

The carrying amounts of cash and cash equivalents, restricted cash, short-term investments, accounts receivable, contract assets, accounts payable and short-term borrowings approximate their fair values because of their generally short maturities. The carrying amounts of other

non-current

liabilities and lease liabilities approximate their fair values since they

bea

r 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 years ended 2021 and 2022. As of December 31, 2021 and 2022, there were no warrants outstanding. Therefore, there were no financial assets and liabilities measured and recorded at fair value on a

non-recurring

basis as of December 31, 2021 and 2022.

Property and equipment, net

Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets as follows:


Category		Estimated Useful Life
Machinery and laboratory equipment		5 years
Vehicles		6 years
Furniture and tools		5 years
Electronic equipment		3 years
Leasehold improvements		Lesser of lease terms or estimated useful lives of the assets

Repair and maintenance costs are charged to expense as incurred, whereas the cost of renewals and betterments that extend the useful lives of property and equipment are capitalized as additions to the related assets. Retirements, sales and disposals of assets are recorded by removing the cost and accumulated depreciation accounts with any resulting gain or loss reflected in the consolidated statements of comprehensive loss.

Direct costs that are related to the construction of property and equipment and incurred in connection with bringing the assets to their intended use are capitalized as construction in progress. Construction in progress is transferred to specific property and equipment, and the depreciation of these assets commences when the assets are ready for their intended use.

Intangible assets, net

Intangible assets are carried at cost less accumulated amortization and any recorded impairment. Intangible assets with finite useful lives are amortized using a straight-line method of amortization that reflects the estimated pattern in which the economic benefits of the intangible asset are to be consumed. The estimated useful life for the intangible assets is as follows:


Category		Estimated Useful Life
Computer software		3 years

The Group does not have any indefinite-lived intangible assets.

Impairment of long-lived assets

The Group evaluates the recoverability of its long-lived assets, including fixed assets and intangible assets with finite lives, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable. When these events occur, the Group measures impairment by comparing the carrying amount of the assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flows is less than the carrying amount of the assets, the Group recognizes an impairment loss based on the excess of the carrying amount of the assets over their fair value. Fair value is generally determined by discounting the cash flows expected to be generated by the assets, when the market prices are not readily available. The adjusted carrying amount of the assets is the new cost basis and is depreciated over the assets’ remaining useful lives. Long-lived assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities.

No impairment loss was recorded for the years ended December 31, 2020, 2021 and 2022.

Segment reporting

In accordance with ASC 280, Segment Reporting. The Group’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer. The Group’s CODM evaluates segment performance based on revenues and gross profit by the operating segments of central laboratory business,

in-hospital

business and pharma research and development services. Substantially all of the Group’s revenues are derived from the PRC.

Revenue recognition

The Group derives revenues from its central laboratory business,

in-hospital

business and pharma research and development services. The Group recognizes revenue to depict the transfer of promised products or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those products or services. For businesses that enter primarily short-term contracts, the Group applies the practical expedient which allows costs to obtain a contract to be expensed when incurred if the amortization period of the assets that would otherwise have been recognized is one year or less.

Revenue from central laboratory business

Revenue from central laboratory business is primarily generated through the sales of the Group’s cancer therapy selection test, to individual patient customers. The individual patient prepays the consideration in full and the transaction price for each contract is fixed at contract inception. The patient can choose to purchase a single cancer therapy selection test, as a package which consisting of multiple cancer therapy selection tests of the same type or a combination of different types of cancer therapy selection tests. Each cancer therapy selection test represents a single performance obligation. Revenue is allocated to each performance obligation based on the relative standalone selling price method. The Group records revenue at a point in time, when each cancer therapy selection testing report is delivered to the patient.

The Group launched cancer therapy selection testing packages (“Monitoring Packages”) in 2017. Each monitoring package

contains

a fixed number of the same type cancer therapy selection test which can be used up to two years from purchase date. The portion of the cancer therapy selection tests within the Monitoring Packages are not expected to be used by the patient prior to expiration based on historical usage rates are referred to as a “breakage”. The Group recognizes the expected breakage amount as revenue in proportion to the total number of tests expected to be performed for patients prior to the expiration date. If the Group is not expected to be entitled to a breakage amount due to the lack of historical experience, the expected breakage amount is recognized as revenue at the end of the two-year period when the monitoring package expires. The Group evaluates its breakage estimates periodically based upon its historical experience with each type of Monitoring Packages recent usage pattern prior to the expiration period. The historical usage rates may not be reflective of the actual usage rates due to changes in patient behavior and medical advancements. The determination of whether the Group has accumulated sufficient historical experience to determine breakage amount and changes in the actual patients’ usage rates may significantly impact on the amount of breakage revenue recognized for the period. The Group updated its breakage estimates in 2022, resulting in a net increase in revenue and a corresponding reduction in the deferred revenue of approximately RMB

12,015 (US$1,742).

The Group recognized breakage income of RMB11,900, RMB14,177 and RMB26,392 (US$3,826) for the years ended December 31, 2020, 2021 and 2022, respectively.

Revenue from

in-hospital

business

Revenue from

in-hospital

business is primarily generated through reagent kit sales and providing facilitation services for laboratory equipment sold to hospitals. The Group manufactures the reagent kits and sells to the hospitals when the hospitals submit a purchase order. Each reagent kit represents a single performance obligation. The Group does not provide rights of return for the reagent kits sold other than returns of defective products. Returns for defective products were not material for the periods presented. The contracts with customers from reagent kit sales of

in-hospital

business often contain bundles of reagent kits to customers. Each kit represents a single performance obligation. The Group allocates the total transaction consideration to each performance obligation based on a relative standalone selling price (“SSP”) basis using the expected cost plus a margin method. The Group estimates SSP by using market conditions, entity-specific factors, including the product mix sold to customers over time and the Group’s expected gross margin for different customers.

The Group records revenue on the sales of reagent kits at a point in time when the reagent kits are delivered to the hospital.

For the facilitation services, the Group purchases the laboratory equipment from third-party suppliers when the hospital submits purchase request and resells the laboratory equipment to the hospital. The Group acts as an agent in facilitating laboratory equipment sales as it does not control the laboratory equipment prior to its delivery to the hospitals and does not have inventory risks. The facilitation services for each piece of laboratory equipment represents a single performance obligation. The Group records revenue on a net basis at the point in time when the Group has completed its facilitation services.

Revenue from pharma research and development services

The Group provides pharma research and development services to pharmaceutical companies for developing new targeted therapies and immunotherapies on various types of cancers and to hospitals for their studies on cancer diagnosis and treatment. The pharma research and development services include a range of cancer therapy selection testing services, analytical validation services and project management services. The Group will deliver an analysis report upon the completion of services. The testing services, analytical validation services and project management services are not distinct within the context of the contract because the Group is using these services as inputs to produce the analysis report. The Group recognizes services revenue over the period in which these services are provided because the Group does not create an asset with alternative use to the Group and the Group has an enforceable right to payment for the performance completed to date. The Group recognizes revenue using an output method to measure progress that utilizes cancer therapy selection testing performed to date as its measure of progress.

The Group also provides companion diagnostics development service to pharmaceutical companies. The Group recognizes revenue using an input method to measure progress for these arrangements. The Group determined the pattern of revenue recognition over time would most faithfully represent the economic value of the companion diagnostics services being provided based on the external costs incurred over the term of the development and clinical validation phases of the project.

Pharmaceutical companies may also separately engage the Group to perform multiple cancer therapy selection tests without an analysis of the test results. Each therapy selection test is capable of being distinct and separately identifiable from other promises in the contracts and therefore, represent distinct performance obligations. Revenue is allocated to each cancer therapy selection test using a relative standalone selling price basis. The Group records revenue at a point in time, when each cancer therapy selection test result is delivered to the pharmaceutical companies and hospitals.

Contract assets and liabilities

Contract assets decreased RMB634 (US$92)

compared to the years ended December 31, 2021 because the Group has an unconditional right to bill customers only upon delivery of all reagent kits and the Group did not deliver all the reagent kits in certain revenue arrangements with hospitals as of December 31, 2022. The Group recorded an impairment on contract assets of RMB

3,497, RMB14,478 and RMB35,770 (US$5,186) for the years ended December 31, 2020, 2021 and 2022, respectively.

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 RMB4,762 (US$690)

compared to the year ended December 31, 2022 as a result of the increase in payments from the Group’s customers due to the business expansion. The Group receives payments from customers based on the billing schedule established in their contracts. Revenue recognized that was included in deferred revenue balance at the beginning of the period was

RMB27,807, RMB34,140 and RMB66,198

(US$9,598) for the years ended December 31, 2020, 2021 and 2022, respectively.

The transaction prices allocated to the remaining performance obligations (unsatisfied or partially satisfied) as of December 31, 2021 and December 31, 2022 were RMB257,601 and RMB393,803 (US$57,096), respectively. RMB252,439

(US$36,600) of transaction prices allocated to the remaining performance obligations

are expected to be recognized as revenue after one year

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.

Value added taxes and related surcharges

The Group is subject to value added tax (the “VAT”) that is imposed on and concurrent with the revenues earned for services provided in the PRC. The Group’s applicable value added tax rate is 6% or

13%.

The Group excludes VAT from the measurement of transaction price because the Group is collecting the VAT on behalf of tax authorities. The Group is also subject to surcharges on VAT payments in accordance with PRC law, which is recorded as cost of revenue. Surcharges are recorded when incurred because they are not imposed on and concurrent with a specific revenue arrangement and were immaterial for the years ended December 31, 2020, 2021 and 2022, respectively.

Research and development expenses

Research and development expenses include external and internal expenses. External expenses include clinical and

non-clinical

activities performed by contract research organizations. Internal expense primarily consists of salaries and benefits for research and development personnel and the cost of materials for research and development projects and products. The Group expenses internal research and development costs as they are incurred. The Group estimates liabilities for external research and development expenses in order to match the recognition of expenses to the period in which the actual services are received. As such, accrued liabilities related to third party research and development activities are recognized based upon their estimate of services received and degree of completion of the services in accordance with the specific third-party contract.

Government subsidies

Government subsidies primarily consist of financial subsidies received from provincial and local governments for operating a business in their jurisdictions and compliance with specific policies promoted by the local governments. The government subsidies with certain operating conditions are recorded as liabilities when received and will be recorded as a reduction of the related expense when the conditions are met. The government subsidies with no further conditions to be met are recorded as other income when received. Where the grant relates to an asset, it is recognized as deferred government grant and released to the consolidated statements of comprehensive loss in equal amounts over the expected useful life of the related asset

as a reduction of the related expense.

In 2022, government assistances received by the Group were in the form of cash and primarily to support one of the Group’s research and development programs and

interest paid

loans. Government subsidies received were

recorded as a reduction of research and development expenses

and interest expenses

when

the

related expenditure

occurred. As

December 31, 2022, accrued liabilities and other current liabilities related to the government assistance

received prior to conditions being met

was RMB663 (US$96

) (2021: nil

). For the year ended December 31, 2022, RMB2,337 (US$339)

was

recorded as a reduction of research and development expenses

(2021: RMB1,871, 2020: RMB1,912) and RMB149 (US$22) was recorded as a reduction of interest expenses (2021: RMB100, 2020: RMB3,000).

Leases

The Group leases office space, employee dormitories and equipment. The Group’s offices and facility leases generally have lease terms between 4 months to 6 years. The Group’s lease agreements are with fixed lease payments and do not contain variable lease payments or material residual value guarantees. The Group’s leases do not contain restrictions or covenants that restrict the Group from incurring other financial obligation.

Prior to adopting ASC 842, the Group classified leases at the inception date as either a capital lease or an operating lease. The Group assessed a lease to be a capital lease if any of the following conditions existed: a) ownership is transferred to the lessee by the end of the lease term, b) there is a bargain purchase option, c) the lease term is at least 75% of the property’s estimated remaining economic life or d) the present value of the minimum lease payments at the beginning of the lease term is 90% or more of the fair value of the leased property to the lessor at the inception date. A capital lease was accounted for as if there was an acquisition of an asset and an incurrence of an obligation at the inception of the lease.

Upon adoption of ASC 842 on January 1, 2021, the Group (as the lessee) classifies its leases as operating or financing lease at inception in accordance with the recognition criteria in ASC 842-20-25-2. The Group classifies a lease as a finance lease if the lease meets any one of the following criteria: a) the leases transfers ownership of the underlying asset to the lessee by the end of the lease term, b) the leases grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise, c) the lease term is for a major part of the remaining economic life of the underlying asset, d) the present value of the sum of the lease payments and any residual value guaranteed by the lessee that is not already included in the lease payments equals or exceeds substantially all of the fair value of the underlying asset or e) the underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. The Group classifies a lease as an operating lease when it does not meet any one of these criteria. The Group’s lease portfolio consists entirely of operating leases as of December 31, 2022.

For finance leases, right-of-use assets are included in property and equipment in the consolidated balance sheets. The Group recognizes finance lease liabilities using the implicit rate when readily determinable at the commencement dates in determining the present value of lease payments.

At the commencement date of an operating lease, the Group recognizes a

right-of-use

(“ROU”) asset and a lease liability based on the present value of the lease payments over the lease term on the consolidated balance sheets. Lease expense is recorded on a straight-line basis over the lease term. As the Group’s leases do not provide an implicit rate, the Group estimates its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. In estimating its incremental borrowing rate, the Group considers its credit rating, nature of underlying asset, and publicly available data of borrowing rates for loans of similar amount, currency and term as the lease. Leases often include options to extend and lease terms include such extended terms when the Group is reasonably certain to exercise those options. Lease terms also include periods covered by options to terminate the leases when the Group is reasonably certain not to exercise those options. The Group also elected to exempt short-term leases of 12 months or less from balance sheet recognition requirements associated with ASC 842. The Group recognizes fixed rental payments for these short-term leases as a straight-line expense over the lease term.

When the Group enters into sale and leaseback transactions as a lessee, it first assesses whether the effectively transferred the underlying asset using the guidance in ASC 606. If the Group transfers the control of the leased asset to the buyer-lessor, the Group accounts for the sale of the underlying asset in accordance with ASC606. The subsequent leaseback of the asset is accounted for in accordance with ASC842 in the same manner as any other lease. If the seller-lessee does not transfer the control of the leased asset to the buyer-lessor, the asset is not derecognized and the Group accounts for the transaction as a financing arrangement.

Comprehensive loss

Comprehensive loss is defined as the changes in equity of the Group during a period from transactions and other events and circumstances excluding transactions resulting from investments by shareholders and distributions to shareholders. Accumulated other comprehensive (loss) income of the Group includes foreign currency translation adjustments related to the Group and its overseas subsidiaries, whose functional currency is US$.

Income taxes

The Group follows the liability method of accounting for income taxes in accordance with ASC 740,

Income Taxes

(“ASC 740”). Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Group records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more likely than not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rate is recognized in tax expense in the period that includes the enactment date of the change in tax rate.

The Group evaluates its uncertain tax positions using the provisions of ASC 740, which prescribes a recognition threshold that a tax position is required to meet before being recognized in the consolidated financial statements. The Group recognizes in the consolidated financial statements the benefit of a tax position which is “more likely than not” to be sustained under examination based solely on the technical merits of the position assuming a review by tax authorities having all relevant information. Tax positions that meet the recognition threshold are measured using a cumulative probability approach, at the largest amount of tax benefit that has a greater than fifty percent likelihood of being realized upon settlement. It is the Group’s policy to recognize interest and penalties related to unrecognized tax benefits, if any, as a component of income tax expenses.

Income taxes

The Group follows the liability method of accounting for income taxes in accordance with ASC 740,

Income Taxes

Share-based compensation

The Group applies ASC 718,

Compensation — Stock Compensation

(“ASC 718”), to account for its employee share-based payments awards granted to certain directors, executives and employees. Share options granted are classified as equity awards and are measured based on the grant date fair value of the equity instrument issued. For employee awards with only service condition, the Group records compensation costs using the straight-line method over the requisite service period, which is generally the vesting period of the options, with a corresponding impact reflected in additional

paid-in

capital. For employee awards with service condition and performance condition that has a graded vesting schedule, the Group records compensation costs on a

tranche-by-tranche

basis, with a corresponding impact reflected in additional

paid-in

capital. For employee awards with service condition and market condition, the Group records compensation costs on a tranche-by-tranche basis, over the earlier of the derived service period or the requisite service period, with a corresponding impact reflected in additional paid-in capital. The Group estimates an award’s derived service period based on the best estimate of the period over which an award’s vesting conditions will be achieved. If the market-based vesting conditions are not met and the market-based award is cancelled, the expense will not be reversed unless the market-based award is forfeited. The Group has early adopted ASU

No. 2016-09

Compensation-Stock Compensation (Topic 718): Improvement to Employee Share-based Payment Accounting (“ASU

2016-09”)

and accounts for forfeitures as they occur.

Modification, replacements or cancellation of awards

A change in any of the terms or conditions of the awards, or cancellation of a share-based award accompanied by the concurrent grant of a replacement award is accounted for as a modification of the award. Incremental compensation cost is measured as the excess, if any, of the fair value of the modified award over the fair value of the original award immediately before its terms are modified, measured based on the fair value of the awards and other pertinent factors at the modification date. The Group recognizes over the remaining requisite service period, the sum of the incremental compensation cost and the remaining unrecognized compensation cost for the original award on the modification date.

Loss per share

In accordance with ASC 260,

Earnings Per Share

, basic loss per share is computed by dividing net loss attributable to ordinary shareholders by the weighted average number of unrestricted ordinary shares outstanding during the year using the

two-class

method. Under the

two-class

method, net loss is allocated between ordinary shares and other participating securities based on dividends declared (or accumulated) and participating rights in undistributed earnings as if all the earnings for the reporting period had been distributed. The Company’s convertible preferred shares are participating securities because they are entitled to receive dividends or distributions on an as converted basis. Diluted loss per share is calculated by dividing net loss attributable to ordinary shareholders, as adjusted for the effect of dilutive ordinary equivalent shares, if any, by the weighted average number of ordinary and dilutive ordinary equivalent shares outstanding during the period. Ordinary equivalent shares include ordinary shares issuable upon the conversion of the convertible preferred shares using the

if-converted

method, and ordinary shares issuable upon the exercise of share options, using the treasury stock method. Ordinary share equivalents are excluded from the computation of diluted earnings per share if their effects are anti-dilutive. For the periods presented herein, no losses were allocated to the convertible preferred shares in the computation of basic loss per share using the

two-class

method as the Company is in a net loss position and the participating securities do not have contractual rights an

obligations to share in the losses of the Company.

Treasury stock

The Company accounts for treasury stock using the cost method. Under this method, the cost incurred to purchase the shares is recorded in “Treasury stock” on the consolidated balance sheets. At retirement of the treasury stock, the ordinary shares account is charged only for the aggregate par value of the shares. The excess of the acquisition cost of treasury stock over the aggregate par value is charged to retained earnings.

Employee defined contribution plan

As stipulated by the regulations of the PRC, full-time employees of the Group are entitled to staff welfare benefits including medical care, welfare subsidies, unemployment insurance and pension benefits through a PRC government-mandated multi-employer defined contribution plan. The Group is required to accrue for these benefits based on certain percentages of the qualified employees’ salaries. The Group is required to make contributions to the plans out of the amounts accrued. The PRC government is responsible for the medical benefits and the pension liability to be paid to these employees and the Group’s obligations are limited to the amounts contributed. The Group has no further payment obligations once the contributions have been paid. The Group recorded employee benefit expenses of RMB28,232, RMB70,036 and RMB88,293 (US$12,801) for the years ended December 31, 2020, 2021 and 2022, respectively.

Modification of redeemable convertible preferred shares

The Group assesses whether an amendment to the terms of its redeemable convertible preferred shares is an extinguishment or a modification using the fair value model. If the fair value of the redeemable convertible preferred shares immediately after the amendment changes by more than ten percent from the fair value of the redeemable convertible preferred shares immediately before the amendment, the amendment is considered an extinguishment. An amendment that does not meet this criterion is a modification. When redeemable convertible preferred shares are extinguished, the difference between the fair value of the consideration transferred to the redeemable convertible preferred shareholders and the carrying amount of the redeemable convertible preferred shares (net of issuance costs) is treated as a deemed dividend to the redeemable convertible preferred shareholders. When redeemable convertible preferred shares are modified, the increase of the fair value immediately after the amendment is treated as a deemed dividend to the redeemable convertible preferred shareholders. Modifications that result in a decrease in the fair value of the redeemable convertible preferred shares are not recognized.

Concentration of risks

Concentration of credit risk

As of December 31, 2022, the Group had RMB925,268 (US$134,151) cash and cash equivalents

and

restricted cash, 89% and 11% of which were held by financial institutions in the PRC and international financial institutions outside of the PRC, respectively

. In the event of bankruptcy of one of the financial institutions in which the Group has deposits as of December 31, 2022, all deposits have been transferred to other reputable financial
institutions in the PRC as of the date of this report. The Group regularly monitors the rating of the international financial institutions to avoid any potential defaults. There has been no recent history of default in relation to these financial institutions.

Account receivables are typically unsecured and denominated in RMB and are derived from revenues earned from reputable customers. As of December 31, 2020 and 2021, the Group had two and one customers with a receivable balance exceeding 10% of the total accounts receivable balance, respectively. As of December 31, 2022, the Group had one customer with a receivable balance exceeding 10% of the total accounts receivable balance. The Group manages credit risk of accounts receivable through ongoing monitoring of the outstanding balances.

Concentration of suppliers

A significant portion of the Group’s equipment and raw materials were purchased from its two suppliers, who collectively accounted for 57%, 44% and 50% of the Group’s total equipment and raw materials purchases for the years ended December 31, 2020, 2021 and 2022, respectively.

Business and economic risk

The Group believes that changes in any of the following areas could have a material adverse effect on the Group’s future consolidated financial position, results of operations or cash flows: changes in the overall demand for services; competitive pressures due to new entrants; advances and new trends in new technologies and industry standards; changes in certain strategic relationships; regulatory considerations and risks associated with the Group’s ability to attract employees necessary to support its growth. The Group’s operations could also be adversely affected by significant political, regulatory, economic and social uncertainties in the PRC.

Currency convertibility risk

Substantially all of the Group’s businesses are transacted in RMB, which is not freely convertible into foreign currencies. On January 1, 1994, the PRC government abolished the dual rate system and introduced a single rate of exchange as quoted daily by the People’s Bank of China (the “PBOC”). However, the unification of the exchange rates does not imply that the RMB may be readily convertible into US$ or other foreign currencies. All foreign exchange transactions continue to take place either through the PBOC or other banks authorized to buy and sell foreign currencies at the exchange rates quoted by the PBOC. Approval of foreign currency payments by the PBOC or other institutions requires submitting a payment application form together with suppliers’ invoices, shipping documents and signed contracts.

Foreign currency exchange rate risk

From July 21, 2005, the RMB is permitted to fluctuate within a narrow and managed band against a basket of certain foreign currencies. For US$ against RMB, there was depreciation of approximately 6.3%,

2.3% and

appreciation of approximately 8.2

in the years ended December 31, 2020, 2021 and 2022 respectively.

The functional currency and the reporting currency of the Company are the US$ and the RMB, respectively. Most of the revenues and costs of the Group are denominated in RMB, while a portion of cash and cash equivalents are denominated in US$. It is difficult to predict how market forces or PRC or U.S. government policy may impact the exchange rate between the Renminbi and the US$ in the future. Any significant fluctuation of the valuation of RMB may materially affect the Group’s cash flows, revenues, earnings and financial position, and the value of any dividends payable on the ADS in US$.

Reverse share split

On January 30, 2020, the Company’s board of directors and shareholders approved an amended and restated memorandum and articles of association of the Company to effect a reverse split of shares of all issued and unissued shares of the Company (including stock options issued or issuable to employees and directors) as well as issued and outstanding Preferred Shares, on a

2-for-1

basis (the “Reverse Share Split”). The par values and the authorized shares of the ordinary shares, preferred shares were adjusted as a result of the Reverse Share Split. The Reverse Share Split became effective on January 30, 2021. All ordinary shares, preferred shares, and the related per share amounts contained in the financial statements have been retroactively adjusted to reflect the Reverse Share Split for all periods presented.

Recently issued accounting pronouncements

New accounting standards which have been adopted

In November 2021, the FASB issued ASU

2021-10,

Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance. This update requires certain annual disclosures about transactions with a government that are accounted for by applying a grant or contribution accounting model by analogy. This update is effective for annual periods beginning after December 15, 2021, and early application is permitted. This guidance should be applied either prospectively to all transactions that are reflected in financial statements at the date of initial application and new transactions that are entered into after the date of initial application or retrospectively to those transactions. The Group adopted this standard on January 1, 2022. The adoption of this standard has been applied to existing government assistance transactions.

New accounting standards which have not yet been adopted

In October 2021, the FASB issued ASU 2021-08,

Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers

, which provides guidance on the acquirer’s accounting for acquired revenue contracts with customers in a business combination. The amendments require an acquirer to recognize and measure contract assets and contract liabilities acquired in a business combination at the acquisition date in accordance with ASC 606 as if it had originated the contracts. This guidance also provides certain practical expedients for acquirers when recognizing and measuring acquired contract assets and contract liabilities from revenue contracts in a business combination. The new guidance is required to be applied prospectively to business combinations occurring on or after the date of adoption. This guidance is effective for the Group for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted. The Group does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations and cash flows.

In June 2022, the FASB issued ASU 2022-03,

Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions

, which clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. The amendments also clarify that an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. This guidance also requires certain disclosures for equity securities subject to contractual sale restrictions. The new guidance is required to be applied prospectively with any adjustments from the adoption of the amendments recognized in earnings and disclosed on the date of adoption. This guidance is effective for the Group for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. Early adoption is permitted. The Group does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations and cash flows.

Segment Reporting

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Segment Reporting

3	SEGMENT REPORTING

For

the years ended December 31, 2020, 2021 and 2022, the Group had three operating segments, including central laboratory business,

in-hospital

business and pharma research and development services. 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 central laboratory business,

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 years ended December 31, 2020, 2021 and 2022 is as follows:


	For the year ended December 31, 2020
	Central laboratory business			In- hospital business			Pharma research and development services			Total
	RMB			RMB			RMB			RMB
Revenues:
Revenues from services		297,342			(847	)		14,689			311,184
Revenues from sales of products		—			118,719			—			118,719

Total revenues		297,342			117,872			14,689			429,903

Cost of revenues:		(73,960	)		(35,849	)		(6,172	)		(115,981	)

Gross profit		223,382			82,023			8,517			313,922


	For the year ended December 31, 2021
	Central laboratory business			In-hospital business			Pharma research and development services			Total
	RMB			RMB			RMB			RMB
Revenues:
Revenues from services		319,353			(281	)		23,393			342,465
Revenues from sales of products		—			165,397			—			165,397

Total revenues		319,353			165,116			23,393			507,862

Cost of revenues:		(81,088	)		(50,315	)		(12,313	)		(143,716	)

Gross profit		238,265			114,801			11,080			364,146


	For the year ended December 31, 2022
	Central labor at ory business			In-hospital business			Pharma research and development services			Total
	RMB			RMB			RMB			RMB			US$
Revenues:
Revenues from services		314,770			3,606			73,172			391,548			56,769
Revenues from sales of products		—			171,690			—			171,690			24,893

Total revenues		314,770			175,296			73,172			563,238			81,662

Cost of revenues:		(82,123	)		(63,296	)		(37,780	)		(183,199	)		(26,561	)

Gross profit		232,647			112,000			35,392			380,039			55,101

Geographic information

The analysis of the total long-lived assets excluding equity method investment, long-term investments, deferred tax assets and intangible assets by country was as follows:


	As of December 31,
	2021		2022
	RMB		RMB		US$
PRC		405,544		286,797		41,582
United States		46,037		34,127		4,948

		451,581		320,924		46,530

Total revenues by geographic area are presented as follows:


	For the year ended December 31,
	2020		2021		2022
	RMB		RMB		RMB		US$
PRC		429,903		504,052		553,304		80,222
United States		—		3,810		9,934		1,440

		429,903		507,862		563,238		81,662

- 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
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

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

Accounts Receivable, Net

12 Months Ended

Dec. 31, 2022

Receivables [Abstract]

Accounts Receivable, Net

4	ACCOUNTS RECEIVABLE, NET


	As of December 31,
	2021			2022
	RMB			RMB			US$
Accounts receivable		131,363			152,868			22,164
Allowance for credit losses		(39,166	)		(42,914	)		(6,222	)

	92,197			109,954			15,942

The movements in the allowances for doubtful accounts and credit losses were as follows:


	As of December 31,
	2020			2021		2022
	RMB			RMB		RMB		US$
Balance at the beginning of the year		13,112			24,215		39,166		5,679
Adoption of ASC 326		—			11,358		—		—
Provision for credit losses		13,647			3,593		3,748		543
Write-offs		(2,544	)		—		—		—

Balance at the end of the year		24,215			39,166		42,914		6,222

Contract Assets, Net

12 Months Ended

Dec. 31, 2022

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

Contract Assets, Net

5 CONTRACT ASSETS, NET


	As of December 31,
	2021			2022
	RMB			RMB			US$
Contract assets		56,869			77,527			11,240
Allowance for credit losses		(14,478	)		(35,770	)		(5,186	)

	42,391			41,757			6,054

The movements in the provision for contract assets and allowance for credit losses were as follows:


	As of December 31,
	2020		2021		2022
	RMB		RMB		RMB		US$
Balance at the beginning of the year		—		3,497		14,478		2,099
Adoption of ASC 326		—		2,383		—		—
Provision for credit losses		3,497		8,598		21,292		3,087

Balance at the end of the year		3,497		14,478		35,770		5,186

- 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
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-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
-Section 50
-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
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

+ Details

Inventories, Net

12 Months Ended

Dec. 31, 2022

Inventory Disclosure [Abstract]

Inventories, Net

6	INVENTORIES, NET


	As of December 31,
	2021		2022
	RMB		RMB		US$
Raw materials		81,027		87,428		12,676
Work in progress		7,902		7,586		1,100
Finished goods		34,281		35,307		5,119

	123,210		130,321		18,895

Prepayments And Other Current Assets

12 Months Ended

Dec. 31, 2022

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

Prepayments And Other Current Assets

7	PREPAYMENTS AND OTHER CURRENT ASSETS

Prepayments and other current assets consist of the following:


	As of December 31,
	2021		2022
	RMB		RMB		US$
Deductible input VAT		23,232		18,416		2,670
Prepayments		30,695		20,523		2,976
Deposits		1,874		2,094		304
Interest receivable		111		103		15
Employee loan (i)		3,500		—		—
Others (ii)		867		10,326		1,497

		60,279		51,462		7,462

(i)	On March 16, 2021 the Group extended a loan to an employee with a principal amount of RMB3,500 (US$507) at a 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

RMB

and nil as of December 31, 2021 and 2022, respectively. Cumulative effect of adopting ASC 326 on January 1, 2021 of other current assets was

RMB

115

(US$

)

Reversal of provision were

RMB

and

RMB

(US$14

) for the years ended December 31, 2021 and 2022, respectively.

Property And Equipment, Net

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Property And Equipment, Net

8	PROPERTY AND EQUIPMENT, NET

Property and equipment consist of the following:


	As of December 31,
	2021			2022
	RMB			RMB			US$
Machinery and laboratory equipment		231,289			265,476			38,490
Vehicles		2,812			2,808			407
Furniture and tools		15,723			19,031			2,759
Electronic equipment		48,068			51,774			7,507
Leasehold improvements		161,037			187,379			27,167
Construction in progress		27,555			2,659			386

		486,484			529,127			76,716
Accumulated depreciation		(161,046	)		(277,298	)		(40,204	)

		325,438			251,829			36,512

Depreciation expenses recognized for the years ended December 31, 2020, 2021 and 2022 were RMB32,457, RMB44,604 and RMB120,747 (US$17,506), respectively.

Intangible Assets, Net

12 Months Ended

Dec. 31, 2022

IntangibleAssets [Abstract]

Intangible Assets, Net

9	INTANGIBLE ASSETS, NET

Intangible assets consist of the following:


	As of December 31,
	2021			2022
	RMB			RMB			US$
Computer software		10,450			10,654			1,545
Accumulated amortization		(5,300	)		(8,668	)		(1,257	)

		5,150			1,986			288

Amortization expenses recognized for the years ended December 31, 2020, 2021 and 2022 were RMB852, RMB3,162 and RMB3,349 (US$486), respectively. As of December 31, 2022, estimated amortization expenses of the existing intangible assets for each of the next five years was RMB1,583, RMB401, RMB2, nil and nil, respectively.

Leases

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Leases

LEASES

Operating leases as lessee

The components of lease cost were as follows:


	For the year ended December 31,
	2021			2022
	RMB			RMB		US$

Operating lease cost		34,785			37,447		5,429
Short-term lease cost		1,740			2,267		329
Finance lease cost:
Amortization of ROU assets		3,846			—		—
Interest expense on lease liabilities		295			—		—
Sublease income (i)		(187	)		—		—

Total lease cost		40,479			39,714		5,758

(i)	On April 1, 2021, the Group entered into a one-ye ar sublease agreement on its office with a related party and recorded RMB187(US$27) in other income for the year ended December 31,2021. The contract was terminated on September 30, 2021.


	For the year ended December 31,
	2021			2022
	RMB			RMB			US$
Other information
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows used for operating leases		30,388			37,811			5,482
Operating cash flows used for finance leases		295			—			—
Financing cash flows used for finance leases		5,111			—			—
ROU assets obtained in exchange for operating lease liabilities		90,272			4,311			625
Weighted-average remaining lease term for operating leases (in years):		2.41			1.58
Weighted-average discount rate for operating leases:		6.08	%		4.95	%

For the year ended December 31, 2022, total operating lease costs and short-term lease costs of RMB9,875 (US$1,432), RMB2,971(US$431), RMB618 (US$90) and RMB26,250 (US$3,805) were recorded in cost of revenues, research and development expenses, selling and marketing expenses, general and administrative expenses, respectively.

For the years ended December 31, 2020 and 2021, total rental related expenses for all operating leases amounted to RMB12,103 and RMB36,525, respectively.


Future lease payments under operating leases as of December 31, 2022 were as follows: Years ending December 31,	Operating leases
	RMB			US$
2023		39,605			5,742
2024		10,035			1,455
2025		3,746			543

Total future lease payments		53,386			7,740
Less: imputed interest		(2,599	)		(376	)

Total lease liability balance		50,787			7,364

Accrued Liabilities And Other Current Liabilities

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Accrued Liabilities And Other Current Liabilities

11	ACCRUED LIABILITIES AND OTHER CURRENT LIABILITIES

Accrued liabilities and other current liabilities consist of the following:


	As of December 31,
	2021		2022
	RMB		RMB		US$


Accrued payroll and welfare		74,970		70,989		10,293
Guaranteed return to eligible employees*		—		38,972		5,650
Interests payable		830		—		—
Accrued reimbursement expenses		27,918		23,197		3,363
Professional service fees		3,314		10,042		1,456
Other taxes and surcharge		7,692		11,025		1,598
Others		13,168		19,607		2,843

		127,892		173,832		25,203

*	Balance represented guaranteed return to eligible employees resulting from modification of Employee Share Incentive Plan No. 1 (the “ESIP No. 1”), and Employee Share Incentive Plan No. 2 (the “ESIP No. 2”) as described in Note 13.

Short-Term Borrowings

12 Months Ended

Dec. 31, 2022

Debt Disclosure [Abstract]

Short-Term Borrowings

12	SHORT-TERM BORROWINGS

As of December 31, 2021, the short-term borrowings included RMB

2,370

(US$

344

) RMB denominated loan from one third-party individual with an interest rate of

% per annum. The loan is unsecured and repayable on demand.

The Group repaid the loan in July 2022.

In 2022, the Group received RMB149 (US$22) government subsidy for interest paid on loans in prior year. The Group recorded the subsidy as a deduction from the related interest expense.

Share-Based Compensation

12 Months Ended

Dec. 31, 2022

Share-based Payment Arrangement [Abstract]

Share-Based Compensation

13	SHARE-BASED COMPENSATION

On June 20, 2014, the shareholders and Board of Directors (the “Board”) of the Company approved a resolution to reserve a total of

3,001,365 ordinar

y s

hares of the Company for the purpose of issuing share option awards to its eligible employees, officers or directors of the Group (the “Pre-IPO Plan”). On August 20, 2016, the shareholders and the Board approved a resolution to increase the share option pool to

3,690,599. On April 19, 2018, the shareholders and the Board further approved a resolution to increase the share option pool up to 5,290,234. Awards under the

Pre-IPO

Plan generally have vesting period over a period of 3 to 4 years and a contractual life of 10 years. The Company granted 296,327, 361,843 and 110,000 options under the

Pre-IPO

Plan for the years ended December 31, 2020, 2021 and 2022, respectively.

In January 2019, the shareholders and the Board of Directors of the Company approved a Management Share Incentive plan (“Management Plan”) for key executive management personnel. Under the Management Plan, the maximum number of ordinary shares reserved for issuance under is 5% of the total outstanding number of shares of the Company on an as converted and fully diluted basis (after taking into account the options granted under the plan). Awards under the Management Plan have vesting period over a period of 4 years and have a contractual life of 10 years.

The Company granted nil

options under the Management Plan for the years ended December 31, 2021 and 2022.

In May 2020, the shareholders and the Board of Directors of the Company approved an equity incentive plan (“2020 Plan”). Under the 2020 Plan, the Company is authorized to grant up to 4,512,276 ordinary shares in the form of options, restricted shares and restricted share units. Awards under the 2020 Plan have vest over a period of 4 years and options granted under the 2020 Plan have a 10

year contractual life. The Company granted

nil

and 2,185,217 options under the 2020 Plan for the years ended December 31, 2021 and 2022.

In December 2021, the shareholders and the Board of Directors of the Company approved an equity incentive plan (“2021 Plan”). Under the 2021 Plan, the Company is authorized to grant options to purchase up to 12,533,016 ordinary shares. The 2021 Plan consists of 2 vesting tranches, with vesting contingent on a

5-year

service condition and achievement of certain market conditions. The first tranche of the 2021 Plan will vest if the Company’s valuation based the preceding

60-day

average closing share price reaches US$10 billion before the fifth anniversary of grant date. The second tranche of the 2021 Plan will vest if the Company valuation reaches US$15 billion before seventh anniversary of the grant date. The Company granted 10,416,956 options under the 2021 Plan on March 10, 2022.

In September 2022, the shareholders and the Board of Directors of the Company approved an equity incentive plan (“2022 Plan”). Under the 2022 Plan, the Company is authorized to grant options to purchase up to 11,775,525 ordinary shares. The 2022 Plan consists of 3 vesting tranches, with vesting contingent on a 5-year service condition and achievement of certain market conditions. The first tranche of the 2022 Plan will vest if the Company’s valuation based the preceding 60-day average closing share price reaches US$2 billion before the fifth anniversary of grant date. The second tranche of the 2022 Plan will vest if the Company valuation reaches US$4 billion before seventh anniversary of the grant date. The third tranche of the 2022 Plan will vest if the Company valuation reaches US$10 billion before seventh anniversary of the grant date. The 2022 Plan and the grant of the awards thereunder replaced the Company’s 2021 Plan and the grant of the awards thereunder. The Company granted 11,317,623 options under the 2022 Plan for on September 26, 2022.

As of September 26, 2022, 10,383,868 options outstanding under 2021 Plan were replaced by 10,125,723 options newly granted under 2022 Plan and 50 eligible employees affected in total by the replacement. The replacement was accounted for as a modification to the original awards and the total incremental cost resulting from the modification was RMB13,246 (US$1,920).

As of December

2022

, there were

696,607

111,742

2,451,875

and

517,902

awards available for future grant for the

Pre-IPO

Plan, Management Plan,

2020

Plan and

202

Plan, respectively.

Upon the issuance of the Series A Preferred Shares, the Founder entered into an arrangement with the Series A preferred shareholders, whereby all ordinary shares of the Founder became subject to service and transfer restriction. Such shares are subject to repurchase by the Company at the price equal to the original purchase price paid by the Founder upon early termination of the requisite period of employment of the Founder. The restricted shares are subject to a

four

-year service condition with 25% of the total shares shall be vested

one

year from the issuance of the Series A Preferred Shares and the remaining 75% of the total shares will vest monthly in equal installment over the remaining requisite service period of 3 years. This arrangement is accounted for as a grant of restricted share awards subject to service vesting conditions.

On May 9, 2020 the Group’s shareholders and Board of Directors approved the ESIP No. 1, pursuant to which the Group may issue up to

2,614,636

Class A ordinary shares to qualified employees at US$

13.2 per share, representing a 20%

discount from the Group’s Class A ordinary share IPO pric

e. O

n June 25, 2020, the Group’s shareholders and Board of Directors approved the ESIP No. 2, pursuant to which the Group allowed qualified employees to purchase the Group’s Class A ordinary shares at US$

20.02 per share, representing a 30% discount from the

5-day

volume weighted average price of

the Company’s ADSs between June 17, 2020 and June 23, 2020. Each qualified employee can subscribe up to

RMB

2,000

worth of shares, depending on their position and length of service with the Group.

Shares subscribed under both ESIP No. 1 and ESIP No.

are subject

a three-year

vesting

period, with 10%, 40% and 50

% of ESIP No. 1 shares vesting on the first, second and third anniversary of the Company’s IPO, respectively, and 10%, 40% and 50% of ESIP No. 2 shares vesting on the first, second and third anniversary of the subscription date, respectively. The Group accounts for awards under the ESIP No. 1 and ESIP No. 2 as a grant of restricted share awards subject to vesting condition.

In December 2022 the Group modified ESIP No. 1 and ESIP No. 2 for 90 eligible employees by adding a

per annum

guaranteed return based on each employee’s respective subscription price. The guaranteed return is payable when the eligible employee reach the end of their original three-year vesting period. The Group accounted for the guaranteed return as an additional cash settled component to the original restricted share awards, subject to a three-year service period from the original subscription date. The Group recorded incremental expenses related to the cash settled component of RMB11,554 and RMB27,413 (US$3,975) respectively for the year ended December 31, 2021 and 2022.

Share options

The Board determines the exercise price, vesting and other conditions of individual awards and are subject to multiple service vesting periods. The options granted vests over various vesting schedules with no more than four years.

Prior to the IPO, the Group determined the fair value of its share-based payment awards granted without market conditions using the binomial option valuation model with assistance from an independent third-party appraiser. Upon completion of the IPO, the Group determined the fair value of share-based payment awards granted without market conditions using the Black-Scholes model and determined the fair value of share-based payment awards granted with market conditions using the Monte Carlo Simulation model. The binomial option valuation model, Black-Scholes models and Monte Carlo Simulation model all require subjective assumptions, including the grant date fair value of the ordinary shares, expected volatility, exercise multiple, risk-free rate and dividend yield. Prior to the IPO, the Group estimated the grant date fair value of its ordinary shares with the assistance from the third-party appraiser. Upon completion of the IPO, the Group used the grant date closing ADS price quoted on NASDAQ exchange to determine the fair value of its ordinary shares. For expected volatility, the Group referenced historical volatility of several comparable peer companies in the same industry. The exercise multiple was estimated as the average ratio of the stock price to the exercise price of when employees would decide to voluntarily exercise their vested options. The risk-free rate for periods within the contractual life of the options is based on the market yield of U.S. Treasury Bonds in effect at the time of grant. The dividend yield is based on management’s expected dividend policy over the contractual life of the options.

The assumptions used to estimate the fair values of the share options, restricted shares and restricted share units granted are as follows:


	For the years ended December 31,
	2020	2021	2022
Risk-free interest rate	0.51%-1.90%	0.97%-2.07%	1.52%-3.94%
Dividend yield	0%	0%	0%
Expected volatility range	44.9% - 49.3%	47.67%-72.98%	48.20%-56.00%
Exercise multiple	2.20	N/A	2.80
Contractual life	10 years	10 years	10 years
Fair market value per ordinary share as at valuation dates	US$9.41 - US$27.15	US$9.53 - US$30.50	US$0.013-9.29

The Group recorded compensation costs using the straight-line method for employee award with only service condition, recorded compensation costs on a

tranche-by-tranche

basis for employee award with service condition and performance condition that has graded vesting schedule over the requisite service period and recorded compensation costs on a tranche-by-tranche basis, over the earlier of the derived service period or the requisite service period. The share option awards have a contractual life for ten years from the grant date and are exercisable after they vest.

The following table summarizes the share option activities for the years ended December 31, 2020, 2021 and 2022:


	Number of options			Weighted- average exercise price		Weighted- average grant date fair value		Weighted average remaining contractual term		Aggregate intrinsic value
				US$ per option		US$ per option		Years		US$

Outstanding, January 1, 2020		2,403,799			1.5340		3.75		8.75		20,079

Granted		5,771,720			0.0002		26.75		—		—
Exercised		(233,440	)		0.0002		1.18		—		—
Forfeited		(121,650	)		0.0002		3.31		—		—

Outstanding, January 1, 2021		7,820,429			0.4717		21.28		9.10		176,963

Granted		361,843			0.0002		22.64		—		—
Exercised		(425,407	)		0.0002		2.56		—		—
Forfeited		(150,529	)		0.0002		8.51		—		—

Outstanding, January 1, 2022		7,606,336			0.4849		21.92		8.25		69,907

Granted		23,981,792			7.3877		0.66		—		—
Exercised		(746,042	)		0.0002		5.57		—		—
Forfeited		(398,106	)		1.6149		5.75		—		—
Cancelled		(10,383,868	)		13.3900		0.57		—		—
Outstanding, December 31, 2022		20,060,112			2.0527		8.43		8.93		19,280

Vested and expected to vest at December 31, 2022		20,060,112			2.0527		8.43		8.93		19,280

Exercisable at December 31, 2022		341,083			10.8097		8.17		5.21		979

The aggregate intrinsic value in the table above represents the difference between the exercise price of the awards and the fair value of the underlying ordinary shares at each reporting date for those awards that had an exercise price below the estimated fair value of the relevant ordinary shares.

The aggregate fair values of the equity awards vested during the years ended December 31, 2020, 2021 and 2022 were RMB3,580, RMB21,207 and RMB23,816 (US$3,453), respectively. As of December 31, 2022, there was total unrecognized employee share-based compensation expense of RMB491,575 (US$71,272

)

related to unvested options, which may be adjusted for actual forfeitures occurring in the future. Total unrecognized compensation cost is recognized over a weighted-average period of 1.83 years. Total intrinsic value of the options exercised for the years ended December 31, 2020, 2021 and 2022 were RMB1,859, RMB8,355 and RMB1,686 (US$244).

Restricted shares units

The Board granted restricted share units to one of the board members in June 2020. The Board determined vesting and other conditions of individual awards, which are subject to multiple service vesting periods. The restricted share units vest over a period of two years. The Group determined the fair value of the restricted share units using the grant date closing ADS price quoted on NASDAQ exchange. The Group recognized share-based compensation expenses using the straight-line method over the requisite service period, which is generally the vesting period of the restricted shares units. The restricted shares units are exercisable up to ten years from the grant date. The following table summarizes the restricted shares unit activities for the years ended December 31, 2020, 2021 and 2022:


	Number of shares			Weighted- average grant date fair value		Weighted average remaining contractual term		Aggregate intrinsic value
				US$ per unit		Years		US$
Outstanding , December 31, 2019		—			—		—		—

Granted		4,848			24.35		—		—

Outstanding , December 31, 2020		4,848			24.35		9.46		119

Vested		(2,424	)		24.35		—		—

Outstanding, December 31, 2021		2,424			24.35		8.46		36

Granted		47,985			2.36		—
Vested		(3,699	)		24.35		—

Outstanding, December 31, 2022		46,710			2.37		9.48		106

Vested and expected to vest at December 31, 2022		47,985			2.36		9.48		108

Restricted shares

The following table summarizes the restricted share activities during the years ended December 31, 2020, 2021 and 2022:


	Number of shares			Weighted average grant date fair value
				US$ per share
Outstanding as of December 31, 2019		—			—

Granted		743,955			8.74
Outstanding as of December 31, 2020		743,955			8.74

Vested		(91,431	)		8.92

Forfeited		(38,672	)		7.76

Outstanding as of December 31, 2021		613,852			8.79

Vested		(237,963	)		8.80
Forfeited		(19,630	)		8.98
Repurchased		(105,251	)		8.90

Outstanding as of December 31, 2022		251,008			8.71

Prior to the IPO, the Group used the discounted cash flow method to determine the underlying equity value of the Company and adopted the equity allocation model to determine the fair value of the restricted shares as of the dates of issuance. Upon completion of the IPO, the Group determined the fair value of the restricted share awards as the difference between the grant date closing ADS price quoted on NASDAQ exchange and the employees’ purchase price. The aggregate fair value of the restricted share awards granted during the years ended December 31, 2020 was RMB

42,540

. For the years ended December 31, 2020, 2021 and 2022, the Group recorded compensation expenses for the restricted shares of

RMB

1,671

, RMB

15,899

and RMB

28,109

(US$

4,075

), respectively.

Total share-based compensation expenses recognized for the years ended December 31, 2020, 2021 and 2022 were as follows:


	For the years ended December 31,
	2020		2021		2022
	RMB		RMB		RMB		US$
Cost of revenues		796		1,504		1,783		258
Research and development expenses		49,801		29,637		52,873		7,666
Selling and marketing expenses		3,457		9,612		8,525		1,236
General and administrative expenses		119,166		241,680		263,603		38,219

Total share-based compensation expenses		173,220		282,433		326,784		47,379

Treasury Stock

12 Months Ended

Dec. 31, 2022

Equity [Abstract]

Treasury Stock

14	TREASURY STOCK

Treasury stock account includes 106,014 ordinary shares repurchased from eligible employees under ESIP No.

1 and ESIP No.

2 and 3,023,138 ordinary shares repurchased from the open market as of December 31, 2022.

The Company repurchased 61,026 restricted shares from one of the Founder for RMB4,270 during the years ended December 31, 2021.

The Company modified the award agreements with two senior management under ESIP No. 1 and ESIP No. 2, repurchased 163,877 restricted shares for RMB16,412 (US$2,380) in cash during the year ended December 31, 2022, which was accounted for as a modification of the original award. The Company recorded RMB4,984 (US$723) in treasury stock and the remaining amount of RMB11,428 (US$1,657) was treated as the incremental compensation cost and recorded in additional paid-in capital.

In June 202

, the Company entered into a US$10 million accelerated share repurchase (“ASR”) agreement with Bank of America. The Company paid US$10 million in cash and received 3,023,138 shares of

its

common stock and recorded

treasury stock of

RMB57,193 (US$8,555) treasury stock

The difference between the repurchase consideration

and

fair value of the Company’s ordinary shares as of the repurchase date was

RMB9,657 (US$1,445)

and recorded as a debit to

additional paid-in capital. The total number of shares repurchased

s based on a combined discounted volume-weighted average price (“VWAP”) of US$3.3078 per share, which

s determined based on the average of the daily VWAP of

the

Company’s

common stock, less a fixed discount, over the term of the ASR agreement.

Repurchased stock is reserved for future issuance upon the

exercise

of the Company’s vested share options and hence classified as treasury stock.

Income Taxes

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Income Taxes

15	INCOME TAXES

PRC

Effective from January 1, 2008, the PRC’s statutory, Enterprise Income Tax (“EIT”) rate is 25%. In accordance with the implementation rules of EIT Law, a qualified “High and New Technology Enterprise” (“HNTE”) is eligible for a preferential tax rate of 15%. The HNTE certificate is effective for a period of three years. An entity must file required supporting documents with the tax authority and ensure fulfillment of the relevant HNTE criteria before using the preferential rate. An entity could

re-apply

for the HNTE certificate when the prior certificate expires.

Guangzhou Burning Rock Dx Co., Ltd. was recognized as a qualified HNTE under the EIT Law by the relevant government authorities in December 20

and was entitled to the preferential rate of 15%. All other operating entities in the PRC are subject to the 25% EIT rate.

Cayman Islands

Under the current tax laws of the Cayman Islands, the Company is not subject to tax on income or capital gains. Besides, upon payment of dividends by the Company to its shareholders, no Cayman Islands withholding tax will be imposed.

United States

As a result of the United States tax law amendments, the federal statutory income tax rate for the subsidiary in the US was 21% for the year ended December 31, 2022. The subsidiary in the US operated its business in the states of

California, Maryland,

and New Jersey, and was also subject to state income tax at rates of approximately 8.84%

8.25

and 9%, respectively, for the year ended December 31, 2022

Hong Kong

Under the Hong Kong tax laws, the subsidiary in Hong Kong is subject to Hong Kong profits tax at a rate of 16.5% and it may be exempted from income tax on its foreign-derived income. There are no withholding taxes in Hong Kong on remittance of dividends.

The Group’s loss before income taxes consists of:


	For the years ended December 31,
	2020			2021			2022
	RMB			RMB			RMB			US$



PRC		(366,634	)		(704,003	)		(892,612	)		(129,416	)
Non-PRC		(40,601	)		(91,795	)		(76,636	)		(11,111	)

Total loss before income tax		(407,235	)		(795,798	)		(969,248	)		(140,527	)

The current and deferred components of the income tax expense are as follows:


	For the years ended December 31,
	2020		2021		2022
	RMB		RMB		RMB		US$


Income tax expense - current tax		—		899		1,985		288

Reconciliation between the income tax expenses computed by applying the statutory tax rate to loss before income tax and the actual provision for income tax is as follows:


	For the years ended December 31,
	2020			2021			2022
	RMB			RMB			RMB			US$



Loss before income tax		(407,235	)		(795,798	)		(969,248	)		(140,527	)
Income tax benefits computed at PRC statutory rate (25%)		(101,809	)		(198,950	)		(242,312	)		(35,132	)
Effect of tax rate differential		10,375			13,896			4,493			651
Research and development super-deduction		(6,011	)		(9,897	)		(13,376	)		(1,939	)
Non-deductible expenses		54,255			84,029			73,476			10,653
Non-taxable income		(872	)		(872	)		(575	)		(83	)
Expiration of Tax Attributes		—			—			6,540			948
Others		—			—			1,102			160
Changes in valuation allowance		44,062			112,693			172,637			25,030

Income tax expenses		—			899			1,985			288

Deferred tax assets and liabilities

Deferred taxes were measured using the enacted tax rates for the periods in which the temporary differences are expected to be reversed. The tax effects of temporary differences that give rise to the deferred tax balances as of December 31, 2021 and 2022 are as follows:


	For the years ended December 31,
	2021			2022
	RMB			RMB			US$

Deferred tax assets:
Accruals and reserves		14,748			28,725			4,165
Net operating loss carried forward		98,015			182,191			26,415
Government grants		—			99			14
Depreciation and amortization		681			4,160			604
Excessive education fee		625			593			86
Research and development expense carried forward		1,063			—			—
Capitalized research and development expense		—			5,581			809
Timing difference of research and development expense recognition		154,017			215,026			31,176
Timing difference of revenue recognition		—			1,161			168
Excessive donation expense carried forward		2,449			2,533			367
Operating lease liabilities		21,438			10,405			1,509

Gross deferred tax assets		293,036			450,474			65,313

Less: Valuation allowance		(264,196	)		(436,833	)		(63,335	)

Total deferred tax assets		28,840			13,641			1,978

Deferred tax liabilities:
Operating right of use assets		(20,033	)		(13,075	)		(1,896	)
Depreciation and amortization		(8,807	)		(566	)		(82	)

Total deferred tax liabilities		(28,840	)		(13,641	)		(1,978	)

Net deferred tax assets		—			—			—

As of December 31, 2021 and 2022, the Group had net operating losses of RMB392,060 and RMB706,384 (US$102,416), respectively, mainly deriving from entities in the PRC. The tax losses in the PRC can be carried forward for five years to offset future taxable profit, and the period was extended to ten years for entities that qualify as a HNTE in 2018 and thereafter.

The Company’s net operating losses are estimated to expire

beginning

2023.

Valuation allowances have been provided on the net deferred tax assets where, based on all available evidence, it was considered more likely than not that some portion or all of the recorded deferred tax assets will not be realized in future periods. Realization of the net deferred tax assets is dependent on factors including future reversals of existing taxable temporary differences and adequate future income, exclusive of reversing deductible temporary differences, tax planning and tax loss or credit carry forwards. The Group evaluates the potential realization of deferred tax assets on an

entity-by-entity

basis. As of December 31, 2021 and 2022, valuation allowances were provided against deferred tax assets in entities where it was determined it was more likely than not that the benefits of the deferred tax assets will not be realized.

The Company did not recognize any deferred tax liabilities for temporary differences related to investment in foreign

subsidiaries. Undistributed

earnings of the Company’s Hong Kong subsidiary amounted to approximately RMB15,503 and RMB19,595 (US$2,841) on December 31, 2021 and 2022, respectively. The Hong Kong subsidiary is wholly owned by the Company’s Cayman holding company. Both entities are tax-exempt for distribution received from subsidiaries.

In addition, the remaining investment in foreign subsidiaries have an accumulated deficit or can be recovered in a tax free manner.

Unrecognized tax benefits

As of December 31, 2021 and 2022, the Group had unrecognized tax benefits of nil and RMB1,901 (US$276), which were presented in the other non-current liabilities in the consolidated balance sheets. The Group’s unrecognized tax benefits for the years ended December 31, 2021 and 2022 were primarily related to the adjustment of transfer pricing. The Group does not expect the amount of unrecognized tax benefits would increase significantly in the next 12 months. As of December 31, 2021, and 2022, there were nil and RMB1,901 (US$276) of unrecognized tax benefits that if recognized would impact the annual effective tax rate. A reconciliation of the beginning and ending amount of unrecognized tax benefit is as follows:


	For the years ended December 31,
	2021		2022
	RMB		RMB		US$
Balance at January 1		—		—		—
Additions based on tax positions related to current year		—		1,901		276

Balance at December 31		—		1,901		276

The Company records interest and penalties as part of its income tax expense. The Group did not record any interest and penalties related to an uncertain tax position for the year ended December 31, 20

22.

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 201

through 202

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
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 14
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 270
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-URI https://asc.fasb.org/topic&trid=2144680

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 30
-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

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Loss Per Share

16	LOSS PER SHARE

Basic and diluted loss per share for the years ended December 31, 2020, 2021 and 2022 are calculated as follows:



	For the years ended December 31,
	2020						2021						2022
	Class A			Class B			Class A			Class B			Class A						Class B
	RMB			RMB			RMB			RMB			RMB			US$			RMB			US$
Numerator:
Net loss attributable to Burning Rock Biotech Limited’s shareholders		(304,440	)		(102,795	)		(664,244	)		(132,453	)		(809,298	)		(117,337	)		(161,935	)		(23,478	)
Accretion of convertible preferred shares		(48,359	)		(16,329	)		—			—			—			—			—			—

Net loss attributable to ordinary shareholders		(352,799	)		(119,124	)		(664,244	)		(132,453	)		(809,298	)		(117,337	)		(161,935	)		(23,478	)

Denominator:
Weighted-average number of ordinary shares outstanding		51,313,708			17,324,848			87,556,581			17,324,848			87,005,610			87,005,610			17,324,848			17,324,848
Effect of unvested restricted shares		(4,077	)		—			(673,570	)		—			(421,510	)		(421,510	)		—			—

Weighted-average number of ordinary shares outstanding - basic and diluted		51,309,631			17,324,848			86,883,011			17,324,848			86,584,100			86,584,100			17,324,848			17,324,848

Loss per share - basic and diluted		(6.88	)		(6.88	)		(7.65	)		(7.65	)		(9.35	)		(1.36	)		(9.35	)		(1.36	)

The Group applied the

two-class

method to the outstanding Class A and Class B ordinary shares for the years ended December 31,

2020

2021 and 2022. The Group excluded unvested restricted shares from the computation of weighted-average number or ordinary shares outstanding because the Group was in a loss position and the restricted shares holders do not have an obligation to fund losses of the Group. The Group excluded the effects of all outstanding Preferred Shares, the warrant and share options from the computation of diluted loss per share for the years ended December 31, 2020, 2021 and 2022 as their effects would be anti-dilutive.

Related Party Transactions

12 Months Ended

Dec. 31, 2022

Related Party Transactions

17	RELATED PARTY TRANSACTIONS

a)	Related parties


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

The Group had the following related party transactions:


	For the years ended December 31,
	2020		2021		2022
	RMB		RMB		RMB		US$
Service received from:
EaSuMed Holding Ltd.		770		2,195		201		29

Rental income from:
Guangzhou Burning Rock Biological Engineering Co., Ltd. (iii)		—		187		—		—

Equipment usage service income from:
Guangzhou Burning Rock Biological Engineering Co., Ltd. (iv)		—		441		—		—

Interest income from:
Yusheng Han (i)		176		—		—		—
Shaokun Chuai (ii)		295		—		—		—

		471		—		—		—

(i)

On March 29, 2019, the Group entered into a loan agreement with Yusheng Han with a principal amount of US$5,500 at the simple rate of 4.5% per annum. The loan was fully repaid in February and March 2020.

(ii)

On March 28, 2019, the Group entered into a loan agreement with Shaokun Chuai with a principal amount of US$2,500 at the simple rate of 4.5% per annum. The loan was fully repaid in May 2020.

(iii)

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 year ended December 31, 2021. The lease was early terminated on September 30, 2021.

(iv)

On April 1, 2021, the Group entered into a

contract

provide equipment usage service to

its related party

with a total contract
amount of RMB997, of which RMB441 was

recorded in other income for the year ended December 31,

2021. The contract was

early

terminated on September 30, 2021.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2022

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

18	COMMITMENTS AND CONTINGENCIES

Short-term operating lease commitments

The Group had short-term operating lease commitments for certain office of RMB1,930

(

US$280) as of December 31, 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

12 Months Ended

Dec. 31, 2022

Restricted Net Assets [Abstract]

Restricted Net Assets

19	RESTRICTED N E T ASSETS

The Company’s ability to pay dividends is primarily dependent on the Company receiving distributions of funds from its subsidiary, the VIE and subsidiary of the VIE. Relevant PRC statutory laws and regulations permit payments of dividends by the Company’s PRC subsidiaries, the VIE and subsidiary of the VIE only out of their retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. The results of operations reflected in the consolidated financial statements prepared in accordance with U.S. GAAP differ from those reflected in the statutory financial statements of the Company’s subsidiaries, the VIE and VIE’s subsidiaries.

In accordance with the Regulations on Enterprises with Foreign Investment of China and the articles of association of the Company’s PRC subsidiary, a foreign-invested enterprise established in the PRC is required to provide certain statutory reserves, namely the general reserve fund, enterprise expansion fund and staff welfare and bonus fund, all of which are appropriated from net profit as reported in its PRC statutory accounts. A foreign-invested enterprise is required to allocate at least 10% of its annual after tax profit to the general reserve fund until such reserve has reached 50% of its registered capital based on the enterprise’s PRC statutory accounts. Appropriations to the enterprise expansion fund and staff welfare and bonus fund are at the discretion of the board of directors for all foreign-invested enterprises. These reserves can only be used for specific purposes and are not distributable as cash dividends. The WFOE was established as a foreign-invested enterprise and, therefore, is subject to the above mandated restrictions on distributable profits. No appropriations were made to statutory reserves by the WFOE during all periods presented due to losses incurred.

Additionally, in accordance with the Company Law of the PRC, a domestic enterprise is required to provide statutory surplus fund at least 10% of its annual

after-tax

profits until such statutory surplus fund has reached 50% of its registered capital based on the enterprise’s PRC statutory financial statements. A domestic enterprise is also required to provide discretionary surplus fund, at the discretion of the board of directors, from the net profits reported in the enterprise’s PRC statutory financial statements. The aforementioned reserve funds can only be used for specific purposes and are not distributable as cash dividends. No appropriations were made to statutory reserves by the Company’s PRC subsidiary as a domestic enterprise, the VIE and the VIE’s subsidiaries during all periods presented due to losses incurred.

Foreign exchange and other regulations in the PRC may further restrict the Group’s VIE from transferring funds to the Company in the form of dividends, loans and advances. Amounts restricted include

paid-in

capital and statutory reserves of the Group’s PRC subsidiaries and the equity of the VIE and its subsidiaries, as determined pursuant to PRC generally accepted accounting principles. As a result of these PRC laws and regulations, the PRC entities are restricted from transferring a portion of their net assets to the Company. As of December 31, 2021 and 2022, restricted net assets

the Company’s PRC subsidiaries, the VIE and the VIE’s subsidiaries were RMB382,724 and RMB386,266 (US$56,003), respectively.

Condensed Financial Information of the Parent Company

12 Months Ended

Dec. 31, 2022

Condensed Financial Information Disclosure [Abstract]

Condensed Financial Information of the Parent Company

20	CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY

For the presentation of the parent company only condensed financial information, the Company records its investments in subsidiaries and VIE under the equity method of accounting as prescribed in ASC 323,

Investments—Equity Method and Joint Ventures

. Such investments are presented on the condensed balance sheets as “Equity method investment” and their respective losses as “Share of losses in subsidiaries, the VIE and the VIE’s subsidiaries” on the condensed statements of comprehensive loss. Under the equity method of accounting, the Company’s carrying amount of its investments in subsidiaries of its share of the subsidiaries and VIE was reduced to nil for the years ended December 31, 2021 and 2022 and the carrying amount of “Inter-company payables” was further adjusted as the Company committed to provide financial support to the VIE as disclosed in Note 1.

The subsidiaries did not pay any dividends to the Company for the years presented. The Company does not have significant commitments or long-term obligations as of the year end other than those presented. The parent company only financial statements should be read in conjunction with the Company’s consolidated financial statements.

Condensed Balance Sheets


	As of December 31,
	2021		2022
	RMB		RMB		US$
ASSETS
Current assets:
Cash and cash equivalents		25,307		71,858		10,418
Restricted cash		7,794		2,120		307
Inter-company receivables		2,929,351		3,057,703		443,325
Prepayments and other current assets		660		121		18

Total current assets		2,963,112		3,131,802		454,068

Non-current assets:
Equity method investment		910		690		100
Property and equipment, net		1,778		1,278		185

Total non-current assets		2,688		1,968		285

Total assets		2,965,800		3,133,770		454,353

LIABILITIES, MEZZANINE EQUITY AND SHAREHOLDERS’ (DEFICIT) EQUITY
Current liabilities:
Inter-company payables		1,116,373		1,964,454		284,819
Accrued liabilities and other current liabilities		4,116		10,975		1,590

Total current liabilities		1,120,489		1,975,429		286,409

Total liabilities		1,120,489		1,975,429		286,409


	As of December 31,
	2021			2022
	RMB			RMB			US$
LIABILITIES AND SHAREHOLDERS’ EQUITY (CONTINUED)
Shareholders’ equity:
Class A ordinary shares (par value of US$0.0002 per share; 230,000,000 shares authorized; 87,784,001 and 85,318,596 shares issued and outstanding as of December 31, 2021 and 2022)		116			117			17
Class B ordinary shares (par value of US$0.0002 per share; 20,000,000 and 20,000,000 shares authorized; 17,324,848 and 17,324,848 shares issued and outstanding as of December 31, 2021 and 2022)		21			21			3
Treasury stock		—			(58,919	)		(8,542	)
Additional paid-in capital		4,280,956			4,582,790			664,442
Accumulated deficits		(2,228,713	)		(3,199,946	)		(463,949	)
Accumulated other comprehensive loss		(207,069	)		(165,722	)		(24,027	)

Total shareholders’ equity		1,845,311			1,158,341			167,944

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY		2,965,800			3,133,770			454,353

Condensed Statements of Comprehensive Loss


	For the years ended December 31,
	2020			2021			2022
	RMB			RMB			RMB			US$
Revenues		—			—			—			—

Cost of revenues		—			—			—			—

Gross profit		—			—			—			—

Operating expenses:
General and administrative expenses		(33,530	)		(48,566	)		(31,041	)		(4,501	)
Share of losses in subsidiaries, the VIE and the VIE’s subsidiaries		(378,255	)		(750,015	)		(943,534	)		(136,800	)

Total operating expenses		(411,785	)		(798,581	)		(974,575	)		(141,301	)

Loss from operations		(411,785	)		(798,581	)		(974,575	)		(141,299	)

Interest income		1,318			2,365			3,636			527
Other expense, net		(271	)		(481	)		(294	)		(43	)
Change in fair value of warrant liability		3,503

Loss before income taxes		(407,235	)		(796,697	)		(971,233	)		(140,815	)

Income tax expenses		—			—			—			—

Net loss		(407,235	)		(796,697	)		(971,233	)		(140,815	)

Net loss attributable to Burning Rock Biotech Limited’s shareholders		(407,235	)		(796,697	)		(971,233	)		(140,815	)
Accretion of convertible preferred shares		(64,688	)		—			—			—
Net loss attributable to ordinary share holders		(471,923	)		(796,697	)		(971,233	)		(140,815	)
Other comprehensive (loss) income, net of tax of nil:		—			—			—			—
Foreign currency translation adjustments		(176,888	)		(39,480	)		41,347			5,995
Total Comprehensive loss		(584,123	)		(836,177	)		(929,886	)		(134,820	)

Condensed Statements of Cash Flows


	For the years ended December 31,
	2020			2021			2022
	RMB			RMB			RMB			US$
Net cash (used in) generated from operating activities		59,605			(51,411	)		(19,357	)		(2,807	)
Net cash used in investing activities		(814,967	)		(1,179,603	)		125,576			18,207
Net cash generated from financing activities		2,128,705			—			(66,850	)		(9,692	)
Effect of exchange rate changes		(131,185	)		(484	)		1,508			218

Net (decrease) increase in cash and cash equivalents		1,242,158			(1,231,498	)		40,877			5,926

Cash and cash equivalents at the beginning of year		22,441			1,264,599			33,101			4,799

Cash and cash equivalents at the end of year		1,264,599			33,101			73,978			10,725

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Basis of presentation

The accompanying consolidated financial statements have been prepared in accordance with United States generally accepted accounting principles (“U.S. GAAP”).

Principles of consolidation

Use of estimates

Foreign currency translation

Foreign Currency Matters

re-measured

at the exchange rates prevailing at the balance sheet date.

Non-monetary

items that are measured in terms of historical costs in foreign currency are

re-measured

using the exchange rates at the dates of the initial transactions. Exchange gains and losses are included in the consolidated statements of comprehensive loss.

Convenience translation

Cash and cash equivalents

Restricted cash

Accounts receivable, contract assets and allowance for credit losses

Upon adoption of ASC326, the

Inventories

Investment

Investments

The Group’s short-term investments comprise primarily of cash deposits at fixed rates with original maturities of greater than 3 months, but less than 12 months.

In June 2022, the Group extended a three-year RMB

5,000 (US$725)

loan to a private biotech company with interest of the note was

B105 (US$15).

Fair value measurements

The Group applies ASC 820,

Fair Value Measurements and Disclosures

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.

non-current

liabilities and lease liabilities approximate their fair values since they

bea

r interest at rates which approximate market interest rates.

non-recurring

basis as of December 31, 2021 and 2022.

Property and equipment, net

Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets as follows:


Category		Estimated Useful Life
Machinery and laboratory equipment		5 years
Vehicles		6 years
Furniture and tools		5 years
Electronic equipment		3 years
Leasehold improvements		Lesser of lease terms or estimated useful lives of the assets

Intangible assets, net


Category		Estimated Useful Life
Computer software		3 years

The Group does not have any indefinite-lived intangible assets.

Impairment of long-lived assets

No impairment loss was recorded for the years ended December 31, 2020, 2021 and 2022.

Segment reporting

in-hospital

business and pharma research and development services. Substantially all of the Group’s revenues are derived from the PRC.

Revenue recognition

The Group derives revenues from its central laboratory business,

in-hospital

Revenue from central laboratory business

The Group launched cancer therapy selection testing packages (“Monitoring Packages”) in 2017. Each monitoring package

contains

12,015 (US$1,742).

The Group recognized breakage income of RMB11,900, RMB14,177 and RMB26,392 (US$3,826) for the years ended December 31, 2020, 2021 and 2022, respectively.

Revenue from

in-hospital

business

Revenue from

in-hospital

The Group records revenue on the sales of reagent kits at a point in time when the reagent kits are delivered to the hospital.

Revenue from pharma research and development services

Contract assets and liabilities

Contract assets decreased RMB634 (US$92)

3,497, RMB14,478 and RMB35,770 (US$5,186) for the years ended December 31, 2020, 2021 and 2022, respectively.

Deferred revenue increased RMB4,762 (US$690)

RMB27,807, RMB34,140 and RMB66,198

(US$9,598) for the years ended December 31, 2020, 2021 and 2022, respectively.

(US$36,600) of transaction prices allocated to the remaining performance obligations

are expected to be recognized as revenue after one year

Value added taxes and related surcharges

13%.

Research and development expenses

Research and development expenses include external and internal expenses. External expenses include clinical and

non-clinical

Government subsidies

as a reduction of the related expense.

In 2022, government assistances received by the Group were in the form of cash and primarily to support one of the Group’s research and development programs and

interest paid

loans. Government subsidies received were

recorded as a reduction of research and development expenses

and interest expenses

when

the

related expenditure

occurred. As

December 31, 2022, accrued liabilities and other current liabilities related to the government assistance

received prior to conditions being met

was RMB663 (US$96

) (2021: nil

). For the year ended December 31, 2022, RMB2,337 (US$339)

was

recorded as a reduction of research and development expenses

(2021: RMB1,871, 2020: RMB1,912) and RMB149 (US$22) was recorded as a reduction of interest expenses (2021: RMB100, 2020: RMB3,000).

Leases

At the commencement date of an operating lease, the Group recognizes a

right-of-use

Comprehensive loss

Income taxes

The Group follows the liability method of accounting for income taxes in accordance with ASC 740,

Income Taxes

Income taxes

The Group follows the liability method of accounting for income taxes in accordance with ASC 740,

Income Taxes

Share-based compensation

The Group applies ASC 718,

Compensation — Stock Compensation

paid-in

capital. For employee awards with service condition and performance condition that has a graded vesting schedule, the Group records compensation costs on a

tranche-by-tranche

basis, with a corresponding impact reflected in additional

paid-in

No. 2016-09

Compensation-Stock Compensation (Topic 718): Improvement to Employee Share-based Payment Accounting (“ASU

2016-09”)

and accounts for forfeitures as they occur.

Modification, replacements or cancellation of awards

Loss per share

In accordance with ASC 260,

Earnings Per Share

, basic loss per share is computed by dividing net loss attributable to ordinary shareholders by the weighted average number of unrestricted ordinary shares outstanding during the year using the

two-class

method. Under the

two-class

if-converted

two-class

method as the Company is in a net loss position and the participating securities do not have contractual rights an

obligations to share in the losses of the Company.

Treasury stock policy

Treasury stock

Employee defined contribution plan

Modification of redeemable convertible preferred shares

Concentration of risks

Concentration of credit risk

As of December 31, 2022, the Group had RMB925,268 (US$134,151) cash and cash equivalents

and

restricted cash, 89% and 11% of which were held by financial institutions in the PRC and international financial institutions outside of the PRC, respectively

Concentration of suppliers

Business and economic risk

Currency convertibility risk

Foreign currency exchange rate risk

2.3% and

appreciation of approximately 8.2

in the years ended December 31, 2020, 2021 and 2022 respectively.

Reverse share split

2-for-1

Recently issued accounting pronouncements

New accounting standards which have been adopted

In November 2021, the FASB issued ASU

2021-10,

New accounting standards which have not yet been adopted

In October 2021, the FASB issued ASU 2021-08,

Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers

In June 2022, the FASB issued ASU 2022-03,

Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions

Organization and Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of subsidiaries, VIE and VIE's subsidiaries

As of December 31, 2022, the Company’s principal subsidiaries, VIE and VIE’s subsidiaries are as follows:

Entity

Date of

incorporation

Place of

incorporation

Percentage

of legal ownership

by the Company

Principal
activities

Subsidiaries

BR Hong Kong Limited

April 1, 2014

Hong Kong

100

Investment holding

Beijing Burning Rock Biotech Co., Ltd. (the “WFOE”)

June 13, 2014

PRC

100

Trading

Burning Rock Biotechnology (Shanghai) Co., Ltd.

July 4, 2016

PRC

100

Research and development

Burning Rock Dx LLC

August 28, 2019

United States

100

Cancer therapy selection test

VIE

Burning Rock (Beijing) Biotechnology Co., Ltd.

January 7, 2014

PRC

Nil

Holding

VIE’s subsidiaries

Guangzhou Burning Rock Dx Co., Ltd.

March 18, 2014

PRC

Nil

Cancer therapy selection test and sales of reagent kits

Guangzhou Burning Rock Medical Equipment Co., Ltd.

January 6, 2015

PRC

Nil

Facilitation of laboratory
equipment sales and
sales of reagent kits

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 consolidated balance sheets:


	As of December 31,
	2021		2022
	RMB		RMB		US$
Cash and cash equivalents		185,850		376,735		54,621
Restricted cash		—		10,277		1,490
Accounts receivable (net of allowances of RMB38,922 and RMB45,647 (US$6,618) as of December 31, 2021 and 2022, respectively)		92,197		109,948		15,941
Contract assets (net of allowances of RMB14,478 and RMB35,770 (US$5,186) as of December 31, 2021 and 2022, respectively)		42,391		41,757		6,054
Inter-company receivables*		75,560		245,391		35,578
Inventories		119,257		114,340		16,577
Prepayments and other current assets		40,957		19,215		2,787

Total current assets		556,212		917,663		133,048

Property and equipment, net		42,623		59,465		8,621
Intangible assets, net		633		161		23
Other non-current assets		8,346		10,165		1,474
Operating right-of-use assets		51,630		28,805		4,176

Total non-current assets		103,232		98,596		14,294

TOTAL ASSETS		659,444		1,016,259		147,342

Accounts payable		27,102		10,139		1,470
Deferred revenue		133,489		145,117		21,040
Inter-company payables*		897,633		1,601,116		232,140
Accrued liabilities and other current liabilities		89,976		107,240		15,547
Customer deposits		972		1,803		261
Short-term borrowings		2,370		—		—
Current portion of operating lease liabilities		25,692		25,953		3,763

Total current liabilities		1,177,234		1,891,368		274,221

Other non-current liabilities		8,563		1,901		276
Non-current portion of operating lease liabilities		29,669		4,640		673

Total non-current liabilities		38,232		6,541		949

TOTAL LIABILITIES		1,215,466		1,897,909		275,170

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

Summary of operations and comprehensive loss statements of VIE and VIE's subsidiaries

The table sets forth the results of operations of the VIE and subsidiaries of the VIE included in the Group’s consolidated statements of comprehensive loss:


	For the years ended December 31,
	2020			2021			2022

	RMB			RMB			RMB			US$
Revenues		432,142			526,071			557,667			80,854
Net loss		(244,765	)		(508,803	)		(605,934	)		(87,852	)

Summary of cash flow statement of VIE and VIE's subsidiaries

The table sets forth the cash flows of the VIE and subsidiaries of the VIE included in the Group’s consolidated statements of cash flows:


	For the years ended December 31,
	2020			2021			2022

	RMB			RMB			RMB			US$
Net cash generated from (used in) operating activities		158,563			(257,506	)		(139,381	)		(20,208	)
Net cash used in investing activities		(9,795	)		(11,265	)		(37,088	)		(5,377	)
Net cash (used in) generated from financing activities		(30,880	)		304,623			377,630			54,751

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Summary of Property and Equipment Estimated Useful Lives

Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets as follows:


Category		Estimated Useful Life
Machinery and laboratory equipment		5 years
Vehicles		6 years
Furniture and tools		5 years
Electronic equipment		3 years
Leasehold improvements		Lesser of lease terms or estimated useful lives of the assets

Summary of Intangible Assets Estimated Useful Livess


Category		Estimated Useful Life
Computer software		3 years

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Summary of Segment Reporting Information

Summarized information by segments for the years ended December 31, 2020, 2021 and 2022 is as follows:


	For the year ended December 31, 2020
	Central laboratory business			In- hospital business			Pharma research and development services			Total
	RMB			RMB			RMB			RMB
Revenues:
Revenues from services		297,342			(847	)		14,689			311,184
Revenues from sales of products		—			118,719			—			118,719

Total revenues		297,342			117,872			14,689			429,903

Cost of revenues:		(73,960	)		(35,849	)		(6,172	)		(115,981	)

Gross profit		223,382			82,023			8,517			313,922


	For the year ended December 31, 2021
	Central laboratory business			In-hospital business			Pharma research and development services			Total
	RMB			RMB			RMB			RMB
Revenues:
Revenues from services		319,353			(281	)		23,393			342,465
Revenues from sales of products		—			165,397			—			165,397

Total revenues		319,353			165,116			23,393			507,862

Cost of revenues:		(81,088	)		(50,315	)		(12,313	)		(143,716	)

Gross profit		238,265			114,801			11,080			364,146


	For the year ended December 31, 2022
	Central labor at ory business			In-hospital business			Pharma research and development services			Total
	RMB			RMB			RMB			RMB			US$
Revenues:
Revenues from services		314,770			3,606			73,172			391,548			56,769
Revenues from sales of products		—			171,690			—			171,690			24,893

Total revenues		314,770			175,296			73,172			563,238			81,662

Cost of revenues:		(82,123	)		(63,296	)		(37,780	)		(183,199	)		(26,561	)

Gross profit		232,647			112,000			35,392			380,039			55,101

Summary of Total Long Lived Assets By Geographical Location

The analysis of the total long-lived assets excluding equity method investment, long-term investments, deferred tax assets and intangible assets by country was as follows:


	As of December 31,
	2021		2022
	RMB		RMB		US$
PRC		405,544		286,797		41,582
United States		46,037		34,127		4,948

		451,581		320,924		46,530

Summary Of Revenues By Geographic Area

Total revenues by geographic area are presented as follows:


	For the year ended December 31,
	2020		2021		2022
	RMB		RMB		RMB		US$
PRC		429,903		504,052		553,304		80,222
United States		—		3,810		9,934		1,440

		429,903		507,862		563,238		81,662

Accounts Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2022

Receivables [Abstract]

Summary of Account Receivable


	As of December 31,
	2021			2022
	RMB			RMB			US$
Accounts receivable		131,363			152,868			22,164
Allowance for credit losses		(39,166	)		(42,914	)		(6,222	)

	92,197			109,954			15,942

Summary of Movement in the Allowances for Doubtful Accounts

The movements in the allowances for doubtful accounts and credit losses were as follows:


	As of December 31,
	2020			2021		2022
	RMB			RMB		RMB		US$
Balance at the beginning of the year		13,112			24,215		39,166		5,679
Adoption of ASC 326		—			11,358		—		—
Provision for credit losses		13,647			3,593		3,748		543
Write-offs		(2,544	)		—		—		—

Balance at the end of the year		24,215			39,166		42,914		6,222

Contract Assets, Net - (Tables)

12 Months Ended

Dec. 31, 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			2022
	RMB			RMB			US$
Contract assets		56,869			77,527			11,240
Allowance for credit losses		(14,478	)		(35,770	)		(5,186	)

	42,391			41,757			6,054

Schedule of provision for contract assets and allowance for credit losses

The movements in the provision for contract assets and allowance for credit losses were as follows:


	As of December 31,
	2020		2021		2022
	RMB		RMB		RMB		US$
Balance at the beginning of the year		—		3,497		14,478		2,099
Adoption of ASC 326		—		2,383		—		—
Provision for credit losses		3,497		8,598		21,292		3,087

Balance at the end of the year		3,497		14,478		35,770		5,186

Inventories, Net (Tables)

12 Months Ended

Dec. 31, 2022

Inventory, Work in Process and Raw Materials [Abstract]

Summary of Inventories


	As of December 31,
	2021		2022
	RMB		RMB		US$
Raw materials		81,027		87,428		12,676
Work in progress		7,902		7,586		1,100
Finished goods		34,281		35,307		5,119

	123,210		130,321		18,895

Prepayments And Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2022

Deferred Costs Capitalized Prepaid And Other Assets [Abstract]

Summary of Prepayments and Other Current Assets

Prepayments and other current assets consist of the following:


	As of December 31,
	2021		2022
	RMB		RMB		US$
Deductible input VAT		23,232		18,416		2,670
Prepayments		30,695		20,523		2,976
Deposits		1,874		2,094		304
Interest receivable		111		103		15
Employee loan (i)		3,500		—		—
Others (ii)		867		10,326		1,497

		60,279		51,462		7,462

(i)	On March 16, 2021 the Group extended a loan to an employee with a principal amount of RMB3,500 (US$507) at a 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

RMB

and nil as of December 31, 2021 and 2022, respectively. Cumulative effect of adopting ASC 326 on January 1, 2021 of other current assets was

RMB

115

(US$

)

Reversal of provision were

RMB

and

RMB

(US$14

) for the years ended December 31, 2021 and 2022, respectively.

Property And Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Summary of property and equipment

Property and equipment consist of the following:


	As of December 31,
	2021			2022
	RMB			RMB			US$
Machinery and laboratory equipment		231,289			265,476			38,490
Vehicles		2,812			2,808			407
Furniture and tools		15,723			19,031			2,759
Electronic equipment		48,068			51,774			7,507
Leasehold improvements		161,037			187,379			27,167
Construction in progress		27,555			2,659			386

		486,484			529,127			76,716
Accumulated depreciation		(161,046	)		(277,298	)		(40,204	)

		325,438			251,829			36,512

Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2022

IntangibleAssets [Abstract]

Summary of Intangible Assets

Intangible assets consist of the following:


	As of December 31,
	2021			2022
	RMB			RMB			US$
Computer software		10,450			10,654			1,545
Accumulated amortization		(5,300	)		(8,668	)		(1,257	)

		5,150			1,986			288

Leases (Tables)

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Schedule of components of lease cost

The components of lease cost were as follows:


	For the year ended December 31,
	2021			2022
	RMB			RMB		US$

Operating lease cost		34,785			37,447		5,429
Short-term lease cost		1,740			2,267		329
Finance lease cost:
Amortization of ROU assets		3,846			—		—
Interest expense on lease liabilities		295			—		—
Sublease income (i)		(187	)		—		—

Total lease cost		40,479			39,714		5,758

Schedule of detailed Information about Leases


	For the year ended December 31,
	2021			2022
	RMB			RMB			US$
Other information
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows used for operating leases		30,388			37,811			5,482
Operating cash flows used for finance leases		295			—			—
Financing cash flows used for finance leases		5,111			—			—
ROU assets obtained in exchange for operating lease liabilities		90,272			4,311			625
Weighted-average remaining lease term for operating leases (in years):		2.41			1.58
Weighted-average discount rate for operating leases:		6.08	%		4.95	%

Schedule of total rental related expenses

For the years ended December 31, 2020 and 2021, total rental related expenses for all operating leases amounted to RMB12,103 and RMB36,525, respectively.


Future lease payments under operating leases as of December 31, 2022 were as follows: Years ending December 31,	Operating leases
	RMB			US$
2023		39,605			5,742
2024		10,035			1,455
2025		3,746			543

Total future lease payments		53,386			7,740
Less: imputed interest		(2,599	)		(376	)

Total lease liability balance		50,787			7,364

Accrued Liabilities And Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Summary of Accrued Liabilities and Other Current Liabilities

Accrued liabilities and other current liabilities consist of the following:


	As of December 31,
	2021		2022
	RMB		RMB		US$


Accrued payroll and welfare		74,970		70,989		10,293
Guaranteed return to eligible employees*		—		38,972		5,650
Interests payable		830		—		—
Accrued reimbursement expenses		27,918		23,197		3,363
Professional service fees		3,314		10,042		1,456
Other taxes and surcharge		7,692		11,025		1,598
Others		13,168		19,607		2,843

		127,892		173,832		25,203

*	Balance represented guaranteed return to eligible employees resulting from modification of Employee Share Incentive Plan No. 1 (the “ESIP No. 1”), and Employee Share Incentive Plan No. 2 (the “ESIP No. 2”) as described in Note 13.

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2022

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

Summary of stock options valuation assumptions

The assumptions used to estimate the fair values of the share options, restricted shares and restricted share units granted are as follows:


	For the years ended December 31,
	2020	2021	2022
Risk-free interest rate	0.51%-1.90%	0.97%-2.07%	1.52%-3.94%
Dividend yield	0%	0%	0%
Expected volatility range	44.9% - 49.3%	47.67%-72.98%	48.20%-56.00%
Exercise multiple	2.20	N/A	2.80
Contractual life	10 years	10 years	10 years
Fair market value per ordinary share as at valuation dates	US$9.41 - US$27.15	US$9.53 - US$30.50	US$0.013-9.29

Summary of share options activity

The following table summarizes the share option activities for the years ended December 31, 2020, 2021 and 2022:


	Number of options			Weighted- average exercise price		Weighted- average grant date fair value		Weighted average remaining contractual term		Aggregate intrinsic value
				US$ per option		US$ per option		Years		US$

Outstanding, January 1, 2020		2,403,799			1.5340		3.75		8.75		20,079

Granted		5,771,720			0.0002		26.75		—		—
Exercised		(233,440	)		0.0002		1.18		—		—
Forfeited		(121,650	)		0.0002		3.31		—		—

Outstanding, January 1, 2021		7,820,429			0.4717		21.28		9.10		176,963

Granted		361,843			0.0002		22.64		—		—
Exercised		(425,407	)		0.0002		2.56		—		—
Forfeited		(150,529	)		0.0002		8.51		—		—

Outstanding, January 1, 2022		7,606,336			0.4849		21.92		8.25		69,907

Granted		23,981,792			7.3877		0.66		—		—
Exercised		(746,042	)		0.0002		5.57		—		—
Forfeited		(398,106	)		1.6149		5.75		—		—
Cancelled		(10,383,868	)		13.3900		0.57		—		—
Outstanding, December 31, 2022		20,060,112			2.0527		8.43		8.93		19,280

Vested and expected to vest at December 31, 2022		20,060,112			2.0527		8.43		8.93		19,280

Exercisable at December 31, 2022		341,083			10.8097		8.17		5.21		979

Summary of restricted shares activities

The following table summarizes the restricted share activities during the years ended December 31, 2020, 2021 and 2022:


	Number of shares			Weighted average grant date fair value
				US$ per share
Outstanding as of December 31, 2019		—			—

Granted		743,955			8.74
Outstanding as of December 31, 2020		743,955			8.74

Vested		(91,431	)		8.92

Forfeited		(38,672	)		7.76

Outstanding as of December 31, 2021		613,852			8.79

Vested		(237,963	)		8.80
Forfeited		(19,630	)		8.98
Repurchased		(105,251	)		8.90

Outstanding as of December 31, 2022		251,008			8.71

Summary of share-based compensation expenses

Total share-based compensation expenses recognized for the years ended December 31, 2020, 2021 and 2022 were as follows:


	For the years ended December 31,
	2020		2021		2022
	RMB		RMB		RMB		US$
Cost of revenues		796		1,504		1,783		258
Research and development expenses		49,801		29,637		52,873		7,666
Selling and marketing expenses		3,457		9,612		8,525		1,236
General and administrative expenses		119,166		241,680		263,603		38,219

Total share-based compensation expenses		173,220		282,433		326,784		47,379

Restricted Stock Units (RSUs) [Member]

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

Summary of share options activity

The following table summarizes the restricted shares unit activities for the years ended December 31, 2020, 2021 and 2022:


	Number of shares			Weighted- average grant date fair value		Weighted average remaining contractual term		Aggregate intrinsic value
				US$ per unit		Years		US$
Outstanding , December 31, 2019		—			—		—		—

Granted		4,848			24.35		—		—

Outstanding , December 31, 2020		4,848			24.35		9.46		119

Vested		(2,424	)		24.35		—		—

Outstanding, December 31, 2021		2,424			24.35		8.46		36

Granted		47,985			2.36		—
Vested		(3,699	)		24.35		—

Outstanding, December 31, 2022		46,710			2.37		9.48		106

Vested and expected to vest at December 31, 2022		47,985			2.36		9.48		108

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Summary of Group's Loss before Income Taxes

The Group’s loss before income taxes consists of:


	For the years ended December 31,
	2020			2021			2022
	RMB			RMB			RMB			US$



PRC		(366,634	)		(704,003	)		(892,612	)		(129,416	)
Non-PRC		(40,601	)		(91,795	)		(76,636	)		(11,111	)

Total loss before income tax		(407,235	)		(795,798	)		(969,248	)		(140,527	)

Summary of Current And Deferred Components of The Income Tax Expense

The current and deferred components of the income tax expense are as follows:


	For the years ended December 31,
	2020		2021		2022
	RMB		RMB		RMB		US$


Income tax expense - current tax		—		899		1,985		288

Summary of Reconciliation of Effective Tax rate and Statutory Income Tax rate

Reconciliation between the income tax expenses computed by applying the statutory tax rate to loss before income tax and the actual provision for income tax is as follows:


	For the years ended December 31,
	2020			2021			2022
	RMB			RMB			RMB			US$



Loss before income tax		(407,235	)		(795,798	)		(969,248	)		(140,527	)
Income tax benefits computed at PRC statutory rate (25%)		(101,809	)		(198,950	)		(242,312	)		(35,132	)
Effect of tax rate differential		10,375			13,896			4,493			651
Research and development super-deduction		(6,011	)		(9,897	)		(13,376	)		(1,939	)
Non-deductible expenses		54,255			84,029			73,476			10,653
Non-taxable income		(872	)		(872	)		(575	)		(83	)
Expiration of Tax Attributes		—			—			6,540			948
Others		—			—			1,102			160
Changes in valuation allowance		44,062			112,693			172,637			25,030

Income tax expenses		—			899			1,985			288

Summary of Principle Components of Deferred Tax Assets


	For the years ended December 31,
	2021			2022
	RMB			RMB			US$

Deferred tax assets:
Accruals and reserves		14,748			28,725			4,165
Net operating loss carried forward		98,015			182,191			26,415
Government grants		—			99			14
Depreciation and amortization		681			4,160			604
Excessive education fee		625			593			86
Research and development expense carried forward		1,063			—			—
Capitalized research and development expense		—			5,581			809
Timing difference of research and development expense recognition		154,017			215,026			31,176
Timing difference of revenue recognition		—			1,161			168
Excessive donation expense carried forward		2,449			2,533			367
Operating lease liabilities		21,438			10,405			1,509

Gross deferred tax assets		293,036			450,474			65,313

Less: Valuation allowance		(264,196	)		(436,833	)		(63,335	)

Total deferred tax assets		28,840			13,641			1,978

Deferred tax liabilities:
Operating right of use assets		(20,033	)		(13,075	)		(1,896	)
Depreciation and amortization		(8,807	)		(566	)		(82	)

Total deferred tax liabilities		(28,840	)		(13,641	)		(1,978	)

Net deferred tax assets		—			—			—

Summary Of Rceonciliation Of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefit is as follows:


	For the years ended December 31,
	2021		2022
	RMB		RMB		US$
Balance at January 1		—		—		—
Additions based on tax positions related to current year		—		1,901		276

Balance at December 31		—		1,901		276

Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

Basic and diluted loss per share for the years ended December 31, 2020, 2021 and 2022 are calculated as follows:



	For the years ended December 31,
	2020						2021						2022
	Class A			Class B			Class A			Class B			Class A						Class B
	RMB			RMB			RMB			RMB			RMB			US$			RMB			US$
Numerator:
Net loss attributable to Burning Rock Biotech Limited’s shareholders		(304,440	)		(102,795	)		(664,244	)		(132,453	)		(809,298	)		(117,337	)		(161,935	)		(23,478	)
Accretion of convertible preferred shares		(48,359	)		(16,329	)		—			—			—			—			—			—

Net loss attributable to ordinary shareholders		(352,799	)		(119,124	)		(664,244	)		(132,453	)		(809,298	)		(117,337	)		(161,935	)		(23,478	)

Denominator:
Weighted-average number of ordinary shares outstanding		51,313,708			17,324,848			87,556,581			17,324,848			87,005,610			87,005,610			17,324,848			17,324,848
Effect of unvested restricted shares		(4,077	)		—			(673,570	)		—			(421,510	)		(421,510	)		—			—

Weighted-average number of ordinary shares outstanding - basic and diluted		51,309,631			17,324,848			86,883,011			17,324,848			86,584,100			86,584,100			17,324,848			17,324,848

Loss per share - basic and diluted		(6.88	)		(6.88	)		(7.65	)		(7.65	)		(9.35	)		(1.36	)		(9.35	)		(1.36	)

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2022

Summary of Relationship With Related Party

a)	Related parties


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

Summary of Related Party Transactions

The Group had the following related party transactions:


	For the years ended December 31,
	2020		2021		2022
	RMB		RMB		RMB		US$
Service received from:
EaSuMed Holding Ltd.		770		2,195		201		29

Rental income from:
Guangzhou Burning Rock Biological Engineering Co., Ltd. (iii)		—		187		—		—

Equipment usage service income from:
Guangzhou Burning Rock Biological Engineering Co., Ltd. (iv)		—		441		—		—

Interest income from:
Yusheng Han (i)		176		—		—		—
Shaokun Chuai (ii)		295		—		—		—

		471		—		—		—

(i)

(ii)

On March 28, 2019, the Group entered into a loan agreement with Shaokun Chuai with a principal amount of US$2,500 at the simple rate of 4.5% per annum. The loan was fully repaid in May 2020.

(iii)

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 year ended December 31, 2021. The lease was early terminated on September 30, 2021.

(iv)

On April 1, 2021, the Group entered into a

contract

provide equipment usage service to

its related party

with a total contract
amount of RMB997, of which RMB441 was

recorded in other income for the year ended December 31,

2021. The contract was

early

terminated on September 30, 2021.

Condensed Financial Information of the Parent Company (Tables)

12 Months Ended

Dec. 31, 2022

Condensed Balance Sheet Statements, Captions [Line Items]

Condensed Balance Sheet [Table Text Block]

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


	As of December 31,
	2021		2022
	RMB		RMB		US$
Cash and cash equivalents		185,850		376,735		54,621
Restricted cash		—		10,277		1,490
Accounts receivable (net of allowances of RMB38,922 and RMB45,647 (US$6,618) as of December 31, 2021 and 2022, respectively)		92,197		109,948		15,941
Contract assets (net of allowances of RMB14,478 and RMB35,770 (US$5,186) as of December 31, 2021 and 2022, respectively)		42,391		41,757		6,054
Inter-company receivables*		75,560		245,391		35,578
Inventories		119,257		114,340		16,577
Prepayments and other current assets		40,957		19,215		2,787

Total current assets		556,212		917,663		133,048

Property and equipment, net		42,623		59,465		8,621
Intangible assets, net		633		161		23
Other non-current assets		8,346		10,165		1,474
Operating right-of-use assets		51,630		28,805		4,176

Total non-current assets		103,232		98,596		14,294

TOTAL ASSETS		659,444		1,016,259		147,342

Accounts payable		27,102		10,139		1,470
Deferred revenue		133,489		145,117		21,040
Inter-company payables*		897,633		1,601,116		232,140
Accrued liabilities and other current liabilities		89,976		107,240		15,547
Customer deposits		972		1,803		261
Short-term borrowings		2,370		—		—
Current portion of operating lease liabilities		25,692		25,953		3,763

Total current liabilities		1,177,234		1,891,368		274,221

Other non-current liabilities		8,563		1,901		276
Non-current portion of operating lease liabilities		29,669		4,640		673

Total non-current liabilities		38,232		6,541		949

TOTAL LIABILITIES		1,215,466		1,897,909		275,170

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

Condensed Cash Flow Statement [Table Text Block]

The table sets forth the cash flows of the VIE and subsidiaries of the VIE included in the Group’s consolidated statements of cash flows:


	For the years ended December 31,
	2020			2021			2022

	RMB			RMB			RMB			US$
Net cash generated from (used in) operating activities		158,563			(257,506	)		(139,381	)		(20,208	)
Net cash used in investing activities		(9,795	)		(11,265	)		(37,088	)		(5,377	)
Net cash (used in) generated from financing activities		(30,880	)		304,623			377,630			54,751

Parent Company [Member]

Condensed Balance Sheet Statements, Captions [Line Items]

Condensed Balance Sheet [Table Text Block]

Condensed Balance Sheets


	As of December 31,
	2021		2022
	RMB		RMB		US$
ASSETS
Current assets:
Cash and cash equivalents		25,307		71,858		10,418
Restricted cash		7,794		2,120		307
Inter-company receivables		2,929,351		3,057,703		443,325
Prepayments and other current assets		660		121		18

Total current assets		2,963,112		3,131,802		454,068

Non-current assets:
Equity method investment		910		690		100
Property and equipment, net		1,778		1,278		185

Total non-current assets		2,688		1,968		285

Total assets		2,965,800		3,133,770		454,353

LIABILITIES, MEZZANINE EQUITY AND SHAREHOLDERS’ (DEFICIT) EQUITY
Current liabilities:
Inter-company payables		1,116,373		1,964,454		284,819
Accrued liabilities and other current liabilities		4,116		10,975		1,590

Total current liabilities		1,120,489		1,975,429		286,409

Total liabilities		1,120,489		1,975,429		286,409


	As of December 31,
	2021			2022
	RMB			RMB			US$
LIABILITIES AND SHAREHOLDERS’ EQUITY (CONTINUED)
Shareholders’ equity:
Class A ordinary shares (par value of US$0.0002 per share; 230,000,000 shares authorized; 87,784,001 and 85,318,596 shares issued and outstanding as of December 31, 2021 and 2022)		116			117			17
Class B ordinary shares (par value of US$0.0002 per share; 20,000,000 and 20,000,000 shares authorized; 17,324,848 and 17,324,848 shares issued and outstanding as of December 31, 2021 and 2022)		21			21			3
Treasury stock		—			(58,919	)		(8,542	)
Additional paid-in capital		4,280,956			4,582,790			664,442
Accumulated deficits		(2,228,713	)		(3,199,946	)		(463,949	)
Accumulated other comprehensive loss		(207,069	)		(165,722	)		(24,027	)

Total shareholders’ equity		1,845,311			1,158,341			167,944

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY		2,965,800			3,133,770			454,353

Condensed Income Statement [Table Text Block]

Condensed Statements of Comprehensive Loss


	For the years ended December 31,
	2020			2021			2022
	RMB			RMB			RMB			US$
Revenues		—			—			—			—

Cost of revenues		—			—			—			—

Gross profit		—			—			—			—

Operating expenses:
General and administrative expenses		(33,530	)		(48,566	)		(31,041	)		(4,501	)
Share of losses in subsidiaries, the VIE and the VIE’s subsidiaries		(378,255	)		(750,015	)		(943,534	)		(136,800	)

Total operating expenses		(411,785	)		(798,581	)		(974,575	)		(141,301	)

Loss from operations		(411,785	)		(798,581	)		(974,575	)		(141,299	)

Interest income		1,318			2,365			3,636			527
Other expense, net		(271	)		(481	)		(294	)		(43	)
Change in fair value of warrant liability		3,503

Loss before income taxes		(407,235	)		(796,697	)		(971,233	)		(140,815	)

Income tax expenses		—			—			—			—

Net loss		(407,235	)		(796,697	)		(971,233	)		(140,815	)

Net loss attributable to Burning Rock Biotech Limited’s shareholders		(407,235	)		(796,697	)		(971,233	)		(140,815	)
Accretion of convertible preferred shares		(64,688	)		—			—			—
Net loss attributable to ordinary share holders		(471,923	)		(796,697	)		(971,233	)		(140,815	)
Other comprehensive (loss) income, net of tax of nil:		—			—			—			—
Foreign currency translation adjustments		(176,888	)		(39,480	)		41,347			5,995
Total Comprehensive loss		(584,123	)		(836,177	)		(929,886	)		(134,820	)

Condensed Cash Flow Statement [Table Text Block]

Condensed Statements of Cash Flows


	For the years ended December 31,
	2020			2021			2022
	RMB			RMB			RMB			US$
Net cash (used in) generated from operating activities		59,605			(51,411	)		(19,357	)		(2,807	)
Net cash used in investing activities		(814,967	)		(1,179,603	)		125,576			18,207
Net cash generated from financing activities		2,128,705			—			(66,850	)		(9,692	)
Effect of exchange rate changes		(131,185	)		(484	)		1,508			218

Net (decrease) increase in cash and cash equivalents		1,242,158			(1,231,498	)		40,877			5,926

Cash and cash equivalents at the beginning of year		22,441			1,264,599			33,101			4,799

Cash and cash equivalents at the end of year		1,264,599			33,101			73,978			10,725

Organization and Basis of Presentation - Summary of Subsidiaries, VIE and VIE's Subsidiaries (Detail)	12 Months Ended
	Dec. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of incorporation	Mar. 10, 2014
Subsidiaries \| BR Hong Kong Limited
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of incorporation	Apr. 01, 2014
Place of incorporation	Hong Kong
Percentage of legal ownership by the Company	100.00%
Principal activities	Investment holding
Subsidiaries \| Beijing Burning Rock Biotech Co Ltd.
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of incorporation	Jun. 13, 2014
Place of incorporation	PRC
Percentage of legal ownership by the Company	100.00%
Principal activities	Trading
Subsidiaries \| Burning Rock Biotechnology (Shanghai) Co Ltd.
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of incorporation	Jul. 04, 2016
Place of incorporation	PRC
Percentage of legal ownership by the Company	100.00%
Principal activities	Research and development
Subsidiaries \| Burning Rock Dx LLC
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of incorporation	Aug. 28, 2019
Place of incorporation	United States
Percentage of legal ownership by the Company	100.00%
Principal activities	Cancer therapy selection test
VIE \| Burning Rock (Beijing) Biotechnology Co Ltd.
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of incorporation	Jan. 07, 2014
Place of incorporation	PRC
Percentage of legal ownership by the Company	0.00%
Principal activities	Holding
VIE's subsidiaries \| Guangzhou Burning Rock Dx Co Ltd.
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of incorporation	Mar. 18, 2014
Place of incorporation	PRC
Percentage of legal ownership by the Company	0.00%
Principal activities	Cancer therapy selection test and sales of reagent kits
VIE's subsidiaries \| Guangzhou Burning Rock Medical Equipment Co Ltd.
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of incorporation	Jan. 06, 2015
Place of incorporation	PRC
Percentage of legal ownership by the Company	0.00%
Principal activities	Facilitation of laboratoryequipment sales andsales of reagent kits

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

Dec. 31, 2022

USD ($)

Dec. 31, 2022

CNY (¥)

Dec. 31, 2021

CNY (¥)

Dec. 31, 2020

CNY (¥)

Table Text Block Supplement [Abstract]

Cash and cash equivalents

$ 131,278

¥ 905,451

¥ 1,431,317

¥ 1,895,308

Restricted cash

2,873

19,817

7,795

¥ 29,898

Accounts receivable (net of allowances of RMB38,922 and RMB45,647 (US$6,183) as of December 31, 2021 and 2022, respectively)

15,942

109,954

92,197

Contract assets

6,054

41,757

42,391

Inventories, net

18,895

130,321

123,210

Prepayments and other current assets

7,462

51,462

60,279

Total current assets

182,504

1,258,762

1,820,946

Property and equipment, net

36,512

251,829

325,438

Intangible assets, net

288

1,986

5,150

Other non-current assets

3,029

20,890

45,136

Total non-current assets

47,658

328,705

457,641

TOTAL ASSETS

230,162

1,587,467

2,278,587

Accounts payable

7,387

50,947

63,080

Deferred revenue

21,405

147,633

142,871

Customer deposits

261

1,803

972

Short-term borrowings

2,370

Total current liabilities

59,655

411,451

372,184

Total non-current liabilities

2,563

17,675

61,092

TOTAL LIABILITIES

62,218

429,126

433,276

Other non-current liabilities

598

4,124

11,776

Non-current portion of operating lease liabilities

1,965

13,551

49,316

Current portion of operating lease liabilities

5,399

37,236

34,999

Operating right-of-use assets

6,989

48,205

81,007

VIE and VIE's subsidiaries

Table Text Block Supplement [Abstract]

Cash and cash equivalents

54,621

376,735

185,850

Restricted cash

1,490

10,277

Accounts receivable (net of allowances of RMB38,922 and RMB45,647 (US$6,183) as of December 31, 2021 and 2022, respectively)

15,941

109,948

92,197

Contract assets

6,054

41,757

42,391

Inter-company receivables

^[1]

35,578

245,391

75,560

Inventories, net

16,577

114,340

119,257

Prepayments and other current assets

2,787

19,215

40,957

Total current assets

133,048

917,663

556,212

Property and equipment, net

8,621

59,465

42,623

Intangible assets, net

161

633

Other non-current assets

1,474

10,165

8,346

Total non-current assets

14,294

98,596

103,232

TOTAL ASSETS

147,342

1,016,259

659,444

Accounts payable

1,470

10,139

27,102

Deferred revenue

21,040

145,117

133,489

Inter-company payables

^[1]

232,140

1,601,116

897,633

Accrued liabilities and other current liabilities

15,547

107,240

89,976

Customer deposits

261

1,803

972

Short-term borrowings

2,370

Total current liabilities

274,221

1,891,368

1,177,234

Total non-current liabilities

949

6,541

38,232

TOTAL LIABILITIES

275,170

1,897,909

1,215,466

Other non-current liabilities

276

1,901

8,563

Non-current portion of operating lease liabilities

673

4,640

29,669

Current portion of operating lease liabilities

3,763

25,953

25,692

Operating right-of-use assets

$ 4,176

¥ 28,805

¥ 51,630

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

Organization and Basis of Presentation - Summary of Financial Information of VIE and VIE's Subsidiaries (Parenthetical) (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)	Dec. 31, 2019 CNY (¥)
Table Text Block Supplement [Abstract]
Accounts Receivable, Allowance	$ 6,222	¥ 42,914		¥ 39,166
Contract Assets, Net Of Allowances	5,186	35,770	$ 2,099	14,478	¥ 3,497	¥ 0
Variable Interest Entity, Primary Beneficiary [Member]
Table Text Block Supplement [Abstract]
Accounts Receivable, Allowance	6,618	45,647		38,922
Contract Assets, Net Of Allowances	$ 5,186	¥ 35,770		¥ 14,478

Organization and Basis of Presentation - Summary of Operations and Comprehensive Loss Statements of VIE and VIE's Subsidiaries (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Revenues	$ 81,662	¥ 563,238	¥ 507,862	¥ 429,903
Net loss	(140,815)	(971,233)	(796,697)	(407,235)
VIE and VIE's subsidiaries
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Revenues	80,854	557,667	526,071	432,142
Net loss	$ (87,852)	¥ (605,934)	¥ (508,803)	¥ (244,765)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

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

Organization and Basis of Presentation - Summary of Cash Flow Statement of VIE and VIE's Subsidiaries (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Net cash generated from (used in) operating activities	$ (66,232)	¥ (456,808)	¥ (477,886)	¥ (73,543)
Net cash used in investing activities	(1,082)	(7,463)	81,697	(109,312)
Net cash (used in) generated from financing activities	(12,504)	(86,239)	(52,899)	2,165,719
VIE and VIE's subsidiaries
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Net cash generated from (used in) operating activities	(20,208)	(139,381)	(257,506)	158,563
Net cash used in investing activities	(5,377)	(37,088)	(11,265)	(9,795)
Net cash (used in) generated from financing activities	$ 54,751	¥ 377,630	¥ 304,623	¥ (30,880)

Organization and Basis of Presentation - Additional Information (Detail) ¥ in Thousands, $ in Thousands		7 Months Ended	12 Months Ended
	Jun. 20, 2014	Dec. 31, 2020 USD ($) shares	Dec. 31, 2022 USD ($)	Dec. 31, 2020 CNY (¥)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Entity Incorporation, Date of Incorporation			Mar. 10, 2014
Assets			$ 230,162		¥ 1,587,467	¥ 2,278,587
Adr conversion ratio		16.5
Net proceeds from issuance of stock \| ¥				¥ 701
IPO [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Newly issued shares through offering		13,500,000
Over-Allotment Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Newly issued shares through offering		2,025,000
Private Placement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Newly issued shares through offering		1,515,151
ADR [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net proceeds from issuance of stock \| $		$ 259,892
ADR [Member] \| IPO [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Newly issued shares through offering		13,500,000
ADR [Member] \| Over-Allotment Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Newly issued shares through offering		2,025,000
ADR [Member] \| Private Placement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Newly issued shares through offering		1,515,151
Exclusive Business Cooperation Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative Arrangement Term Of Contract	10 years
Collaborative Arrangement Renewal Term	20 years
Variable Interest Entity, Primary Beneficiary [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Assets			147,342		1,016,259	659,444
Variable Interest Entity, Primary Beneficiary [Member] \| Asset Pledged as Collateral [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Assets \| ¥					0	0
VIEs And Subsidiaries Of VIEs [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net Liabilities			$ 127,828		¥ 881,650	¥ 556,022

Summary of Significant Accounting Policies - Summary of Property and Equipment Estimated Useful Lives (Detail)	12 Months Ended
	Dec. 31, 2022
Machinery and Laboratory Equipment [Member]
Property, Plant and Equipment, Useful Life	5 years
Vehicles [Member]
Property, Plant and Equipment, Useful Life	6 years
Furniture and Tools [Member]
Property, Plant and Equipment, Useful Life	5 years
Electronic Equipment [Member]
Property, Plant and Equipment, Useful Life	3 years
Leasehold Improvements [Member]
Property, Plant and Equipment, Estimated Useful Lives	Lesser of lease terms or estimated useful lives of the assets

Summary of Significant Accounting Policies - Summary of Intangible Assets Estimated Useful Livess (Detail)	12 Months Ended
	Dec. 31, 2022
Computer Software [Member]
Finite-Lived Intangible Asset, Useful Life	3 years

Summary of Significant Accounting Policies - Additional Information (Detail) ¥ in Thousands, $ in Thousands		12 Months Ended
	Jan. 31, 2017 USD ($)	Dec. 31, 2022 USD ($) Customer	Dec. 31, 2022 CNY (¥) Customer	Dec. 31, 2021 USD ($) Customer	Dec. 31, 2021 CNY (¥) Customer	Dec. 31, 2020 CNY (¥) Customer	Dec. 31, 2022 CNY (¥)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CNY (¥)	Dec. 31, 2017
Convenience translation rate		6.8972					6.8972
Equity method investment realized gain loss		$ 43	¥ 294		¥ 483	¥ 275
Impairment of long lived assets			0		0	0
Breakage Income		3,826	26,392		14,177	11,900
Increase in deferred revenue		690	4,762		68,469	24,863
Deferred revenue recognized		9,598	66,198		34,140	27,807
Impairment loss on contract assets		5,186	35,770		14,478	3,497
Remaining performance obligation		$ 57,096			257,601		¥ 393,803
Minimum percentage of lease term on estimated remaining economic life		75.00%					75.00%
Percentage of minimum lease payments at the beginning of lease term		90.00%					90.00%
Employee benefit expenses		$ 12,801	¥ 88,293		¥ 70,036	¥ 28,232
Assets held at major financial institutions		$ 134,151					¥ 925,268
Foreign currency exchange rate, Appreciation depreciation percentage		8.20%	8.20%	2.30%	2.30%	6.30%
Convertible note receivable		$ 740			¥ 0		5,105
Gain On Investments		15	¥ 105
Reduction in deferred revenue		1,742	12,015
Accrued Liabilities and Other Liabilities		25,203			127,892		173,832
Increase Decrease In Research And Development Expenses		339	2,337		1,871	¥ 1,912
Increase Decrease In Interest Expenses		22	¥ 149		100	¥ 3,000
Government Assistance [Member]
Accrued Liabilities and Other Liabilities		$ 96			0		663
Convertible Note Receivable [Member]
Convertible note receivable								$ 725	¥ 5,000
Convertible note receivable interest rate								4.00%	4.00%
Contract with Customer Asset [Member]
Increase in contract assets				$ 92	634
Fair Value, Nonrecurring [Member]
Financial assets fair value disclosure							0
Financial liabilities fair value disclosure					0
Fair Value, Recurring [Member]
Warrants outstanding					¥ 0		¥ 0
EaSuMed Holding Ltd [Member]
Equity method investment ownership percentage	20.29%
Payments to acquire equity method investments \| $	$ 363
Supplier Concentration Risk [Member]
Concentration risk, Percentage		50.00%	50.00%	44.00%	44.00%	57.00%
Geographic Concentration Risk [Member] \| PRC
Concentration risk, Percentage		89.00%	89.00%
Geographic Concentration Risk [Member] \| Non PRC [Member]
Concentration risk, Percentage		11.00%	11.00%
Maximum [Member]
Value added tax rate										13.00%
Lease term		6 years					6 years
Minimum [Member]
Value added tax rate						6.00%
Lease term		4 months					4 months
Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Number of customers \| Customer		1	1	1	1	2
Concentration risk, Percentage		10.00%	10.00%	10.00%	10.00%	10.00%

Segment Reporting - Summary of Segment Reporting Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Revenues:
Revenues from services	$ 56,769	¥ 391,548	¥ 342,465	¥ 311,184
Revenues from sales of products	24,893	171,690	165,397	118,719
Total revenues	81,662	563,238	507,862	429,903
Cost of revenues:	(26,561)	(183,199)	(143,716)	(115,981)
Gross profit	$ 55,101	380,039	364,146	313,922
Central laboratory business
Revenues:
Revenues from services		314,770	319,353	297,342
Revenues from sales of products		0	0	0
Total revenues		314,770	319,353	297,342
Cost of revenues:		(82,123)	(81,088)	(73,960)
Gross profit		232,647	238,265	223,382
In-hospital business
Revenues:
Revenues from services		3,606	(281)	(847)
Revenues from sales of products		171,690	165,397	118,719
Total revenues		175,296	165,116	117,872
Cost of revenues:		(63,296)	(50,315)	(35,849)
Gross profit		112,000	114,801	82,023
Pharma research and development services
Revenues:
Revenues from services		73,172	23,393	14,689
Revenues from sales of products		0	0	0
Total revenues		73,172	23,393	14,689
Cost of revenues:		(37,780)	(12,313)	(6,172)
Gross profit		¥ 35,392	¥ 11,080	¥ 8,517

- 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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Segment Reporting - Summary of Total Long Lived Assets By Geographical Location (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Schedule of long lived assets by geographical areas [Line item]
Long-lived assets	$ 46,530	¥ 320,924	¥ 451,581
PRC
Schedule of long lived assets by geographical areas [Line item]
Long-lived assets	41,582	286,797	405,544
United States
Schedule of long lived assets by geographical areas [Line item]
Long-lived assets	$ 4,948	¥ 34,127	¥ 46,037

Segment Reporting - Summary Of Revenues By Geographic Area (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Revenue From External Customers By Geographic Areas [Line Items]
Revenues	$ 81,662	¥ 563,238	¥ 507,862	¥ 429,903
PRC
Revenue From External Customers By Geographic Areas [Line Items]
Revenues	80,222	553,304	504,052	429,903
UNITED STATES
Revenue From External Customers By Geographic Areas [Line Items]
Revenues	$ 1,440	¥ 9,934	¥ 3,810	¥ 0

- Definition

+ References

+ Details

Accounts Receivable, Net - Summary of Account Receivable (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Receivables [Abstract]
Accounts receivable	$ 22,164	¥ 152,868	¥ 131,363
Allowance for credit losses	(6,222)	(42,914)	(39,166)
Accounts Receivable, Net	$ 15,942	¥ 109,954	¥ 92,197

Accounts Receivable, Net - Summary of Movement in the Allowances for Doubtful Accounts (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Accounts Receivable Allowance For Credit Loss [Line Items]
Balance at the beginning of the year	$ 5,679	¥ 39,166	¥ 24,215	¥ 13,112
Provision for credit losses	543	3,748	3,593	13,647
Write-offs	0	0	0	(2,544)
Balance at the end of the year	6,222	42,914	39,166	24,215
Accounting Standards Update 2016-13 [Member]
Accounts Receivable Allowance For Credit Loss [Line Items]
Adoption of ASC 326	$ 0	¥ 0	¥ 11,358	¥ 0

Contract Assets, Net - Schedule of Contract With Customer Asset Net Current (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)	Dec. 31, 2019 CNY (¥)
Contract with Customer, Asset, after Allowance for Credit Loss, Current [Abstract]
Contract assets	$ 11,240	¥ 77,527		¥ 56,869
Allowance for credit losses	(5,186)	(35,770)	$ (2,099)	(14,478)	¥ (3,497)	¥ 0
Total	$ 6,054	¥ 41,757		¥ 42,391

Contract Assets, Net - Schedule of provision for contract assets and allowance for credit losses (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Schedule of provision for contract assets and allowance for credit losses [Line Items]
Balance at the beginning of the year	$ 2,099	¥ 14,478	¥ 3,497	¥ 0
Provision for credit losses	3,087	21,292	8,598	3,497
Balance at the end of the year	5,186	35,770	14,478	3,497
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	¥ 0

Inventories, Net - Summary of Inventories (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Inventory, Work in Process and Raw Materials [Abstract]
Raw materials	$ 12,676	¥ 87,428	¥ 81,027
Work in progress	1,100	7,586	7,902
Finished goods	5,119	35,307	34,281
Inventory, Net	$ 18,895	¥ 130,321	¥ 123,210

Prepayments And Other Current Assets - Summary of Prepayments And Other Current Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Deferred Costs Capitalized Prepaid And Other Assets [Abstract]
Deductible input VAT	$ 2,670	¥ 18,416	¥ 23,232
Prepayments	2,976	20,523	30,695
Deposits	304	2,094	1,874
Interest receivable	15	103	111
Employee loan (i)	0	0	3,500
Others	1,497	10,326	867
Prepayments and other Current Asset	$ 7,462	¥ 51,462	¥ 60,279

Prepayments And Other Current Assets - Summary of Prepayments And Other Current Assets (Parenthetical) (Detail) ¥ in Thousands, $ in Thousands		12 Months Ended
	Mar. 16, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 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	$ 507				¥ 3,500
Annual interest rate	3.08%
Allowance for credit losses on other current assets			¥ 0	¥ 95
Reversal Of Provision		$ 14	95	¥ 76
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.

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-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	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 76,716	¥ 529,127	¥ 486,484
Accumulated depreciation	(40,204)	(277,298)	(161,046)
Property, Plant and Equipment, Net	36,512	251,829	325,438
Machinery And Laboratory Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	38,490	265,476	231,289
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	407	2,808	2,812
Furniture And Tools [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	2,759	19,031	15,723
Electronic Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	7,507	51,774	48,068
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	27,167	187,379	161,037
Construction In Progress [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 386	¥ 2,659	¥ 27,555

Property And Equipment, Net - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Depreciation	$ 17,506	¥ 120,747	¥ 44,604	¥ 32,457

Intangible Assets, Net - Summary of Intangible Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Finite-Lived Intangible Assets [Line Items]
Computer software	$ 1,545	¥ 10,654	¥ 10,450
Accumulated amortization	(1,257)	(8,668)	(5,300)
Intangible assets net (excluding goodwill)	$ 288	¥ 1,986	¥ 5,150

Intangible Assets, Net - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
IntangibleAssets [Abstract]
Amortization expenses	$ 486	¥ 3,349	¥ 3,162	¥ 852
2023		1,583
2024		401
2025		2
2026		0
2027		¥ 0

Leases - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Operating Lease, Cost	$ 5,429	¥ 37,447	¥ 34,785
Short-term Lease, Cost	329	2,267	1,740
Operating Lease Rent Expenses			¥ 36,525	¥ 12,103
Cost of Sales [Member]
Operating Lease, Cost		9,875
Short-term Lease, Cost \| $	1,432
Research and Development Expense [Member]
Operating Lease, Cost		2,971
Short-term Lease, Cost \| $	431
Selling and Marketing Expense [Member]
Operating Lease, Cost		618
Short-term Lease, Cost \| $	90
General and Administrative Expense [Member]
Operating Lease, Cost		¥ 26,250
Short-term Lease, Cost \| $	$ 3,805

Leases - Schedule of components of lease cost (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Lease, Cost [Abstract]
Operating Lease, Cost	$ 5,429	¥ 37,447	¥ 34,785
Short-term Lease, Cost	329	2,267	1,740
Amortization of ROU assets			3,846
Interest expense on lease liabilities			295
Sublease income			(187)
Total lease cost	$ 5,758	¥ 39,714	¥ 40,479

Leases - Schedule of components of lease cost (Parenthetical) (Detail) ¥ in Thousands, $ in Thousands			12 Months Ended
	Apr. 01, 2021 USD ($)	Apr. 01, 2021 CNY (¥)	Dec. 31, 2022
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]			Revenue from Related Parties
Office Sublease Agreement [Member]
Operating Lease, Lease Income	$ 27	¥ 187

Leases - Schedule of detailed Information about Leases (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Leases [Abstract]
Operating cash flows used for operating leases	$ 5,482	¥ 37,811	¥ 30,388
Operating cash flows used for finance leases	0	0	295
Financing cash flows used for finance leases	0	0	5,111
ROU assets obtained in exchange for operating lease liabilities	$ 625	¥ 4,311	¥ 90,272
Weighted-average remaining lease term for operating leases (in years):	1 year 6 months 29 days	1 year 6 months 29 days	2 years 4 months 28 days
Weighted-average discount rate for operating leases:	4.95%	4.95%	6.08%

Leases - Schedule of total rental related expenses (Detail) - Dec. 31, 2022 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2023	$ 5,742	¥ 39,605
2024	1,455	10,035
2025	543	3,746
Total future lease payments	7,740	53,386
Less: imputed interest	(376)	(2,599)
Total lease liability balance	$ 7,364	¥ 50,787

Accrued Liabilities And Other Current Liabilities - Summary of Accrued Liabilities and Other Current Liabilities (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Payables and Accruals [Abstract]
Accrued payroll and welfare	$ 10,293	¥ 70,989	¥ 74,970
Guaranteed return to eligible employees	5,650	38,972	0
Interests payable	0	0	830
Accrued reimbursement expenses	3,363	23,197	27,918
Professional service fees	1,456	10,042	3,314
Other taxes and surcharge	1,598	11,025	7,692
Others	2,843	19,607	13,168
Accrued liabilities and other liabilities	$ 25,203	¥ 173,832	¥ 127,892

Short-Term Borrowings - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CNY (¥)
Debt Instrument [Line Items]
Short-term borrowings	$ 0		¥ 0		¥ 2,370
Short-term Debt, Percentage Bearing Fixed Interest Rate				5.00%	5.00%
Proceeds from government grants	$ 22	¥ 149
Two Third-Party Individuals
Debt Instrument [Line Items]
Short-term borrowings				$ 344	¥ 2,370

Share-Based Compensation - Summary of Stock Options Valuation Assumptions (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate minimum	1.52%	0.97%	0.51%
Risk-free interest rate maximum	3.94%	2.07%	1.90%
Dividend yield	0.00%	0.00%	0.00%
Expected volatility range Minimum	48.20%	47.67%	44.90%
Expected volatility range Maximum	56.00%	72.98%	49.30%
Exercise multiple	$ 2.8		$ 2.2
Contractual life	10 years	10 years	10 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair market value per ordinary share as at valuation dates	$ 9.29	$ 30.5	$ 27.15
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair market value per ordinary share as at valuation dates	$ 0.013	$ 9.53	$ 9.41

Share-Based Compensation - Summary of Share Options Activity (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Number of Options, Outstanding Beginning	7,606,336	7,820,429	2,403,799
Number of Options, Granted	23,981,792	361,843	5,771,720
Number of Options, Exercised	(746,042)	(425,407)	(233,440)
Number of Options, Forfeited	(398,106)	(150,529)	(121,650)
Number of Options, Cancelled	(10,383,868)
Number of Options, Outstanding Ending	20,060,112	7,606,336	7,820,429	2,403,799
Number of Options, Vested and expected to vest	20,060,112
Number of Options, Exercisable	341,083
Weighted-Average Exercise Price, Outstanding beginning	$ 0.4849	$ 0.4717	$ 1.534
Weighted-Average Exercise Price, Granted	7.3877	0.0002	0.0002
Weighted-Average Exercise Price, Exercised	0.0002	0.0002	0.0002
Weighted-Average Exercise Price, Forfeited	1.6149	0.0002	0.0002
Weighted-Average Exercise Price, Cancelled	13.39
Weighted-Average Exercise Price, Outstanding Ending	2.0527	0.4849	0.4717	$ 1.534
Weighted-Average Exercise Price, Vested and expected to vest	2.0527
Weighted-Average Exercise Price, Exercisable	10.8097
Weighted-Average Grant Date Fair Value, Outstanding Beginning	21.92	21.28	3.75
Weighted-Average Grant Date Fair Value, Granted	0.66	22.64	26.75
Weighted-Average Grant Date Fair Value, Exercised	5.57	2.56	1.18
Weighted-Average Grant Date Fair Value, Forfeited	5.75	8.51	3.31
Weighted-Average Grant Date Fair Value, Cancelled	0.57
Weighted-Average Grant Date Fair Value, Outstanding Ending	8.43	$ 21.92	$ 21.28	$ 3.75
Weighted-Average Grant Date Fair Value, Vested and expected to vest	8.43
Weighted-Average Grant Date Fair Value, Exercisable	$ 8.17
Weighted-Average Remaining Contractual Term, Outstanding	8 years 11 months 4 days	8 years 3 months	9 years 1 month 6 days	8 years 9 months
Weighted-Average Remaining Contractual Term, Vested and expected to vest	8 years 11 months 4 days
Weighted-Average Remaining Contractual Term, Exercisable	5 years 2 months 15 days
Aggregate Intrinsic Value, Outstanding	$ 19,280	$ 69,907	$ 176,963	$ 20,079
Aggregate Intrinsic Value, Vested and expected to vest	19,280
Aggregate Intrinsic Value, Exercisable	$ 979

Share-Based Compensation - Summary of Restricted Share Units (Detail) $ / shares in Units, ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares	Dec. 31, 2020 CNY (¥) shares	Dec. 31, 2019 USD ($) $ / shares shares	Dec. 31, 2022 CNY (¥) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Options, Granted \| shares	23,981,792	361,843	5,771,720	5,771,720
Number of Options, Outstanding Ending \| shares	20,060,112	7,606,336	7,820,429	7,820,429	2,403,799
Number of Options, Vested and expected to vest \| shares	20,060,112					20,060,112
Weighted-Average Grant Date Fair Value, Granted \| $ / shares	$ 0.66	$ 22.64	$ 26.75
Weighted-Average Grant Date Fair Value, Outstanding Ending \| $ / shares	8.43	$ 21.92	$ 21.28		$ 3.75
Weighted-Average Grant Date Fair Value, Vested and expected to vest \| $ / shares	$ 8.43
Weighted-Average Remaining Contractual Term, Outstanding	8 years 11 months 4 days	8 years 3 months	9 years 1 month 6 days	9 years 1 month 6 days	8 years 9 months
Weighted-Average Remaining Contractual Term, Vested and expected to vest	8 years 11 months 4 days
Aggregate Intrinsic Value, Outstanding Ending \| $	$ 19,280	$ 69,907	$ 176,963		$ 20,079
Aggregate Intrinsic Value, Vested and expected to vest \| $	$ 19,280
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Options, Granted \| shares	47,985		4,848	4,848
Number of Options, Vested \| shares	(3,699)	(2,424)
Number of Options, Outstanding Ending \| shares	46,710	2,424	4,848	4,848
Number of Options, Vested and expected to vest \| shares	47,985					47,985
Weighted-Average Grant Date Fair Value, Granted \| $ / shares	$ 2.36		$ 24.35
Weighted-Average Grant Date Fair Value, Vested \| $ / shares	24.35	$ 24.35
Weighted-Average Grant Date Fair Value, Outstanding Ending \| $ / shares	2.37	$ 24.35	$ 24.35
Weighted-Average Grant Date Fair Value, Vested and expected to vest \| $ / shares	$ 2.36
Weighted-Average Remaining Contractual Term, Outstanding	9 years 5 months 23 days	8 years 5 months 15 days	9 years 5 months 15 days	9 years 5 months 15 days
Weighted-Average Remaining Contractual Term, Vested and expected to vest	9 years 5 months 23 days
Aggregate Intrinsic Value, Outstanding Ending	$ 106	$ 36		¥ 119
Aggregate Intrinsic Value, Vested and expected to vest \| ¥						¥ 108

Share-Based Compensation - Summary of Restricted Shares Activities (Detail) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares, Outstanding	251,008	613,852	743,955
Number of shares, Vested	(237,963)	(91,431)
Number of shares, Granted			743,955
Number of shares, Forfeited	(19,630)	(38,672)
Weighted average grant date fair value, Outstanding	$ 8.71	$ 8.79	$ 8.74
Number of shares, Repurchased	(105,251)
Weighted average grant date fair value, Vested	$ 8.8	8.92
Weighted average grant date fair value, Granted			$ 8.74
Weighted average grant date fair value, Forfeited	8.98	$ 7.76
Weighted average grant date fair value, Repurchased	$ 8.9

Share-Based Compensation - Summary of Share-Based Compensation Expenses (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	$ 47,379	¥ 326,784	¥ 282,433	¥ 173,220
Cost of Revenues [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	258	1,783	1,504	796
Research and Development Expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	7,666	52,873	29,637	49,801
Selling and Marketing Expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	1,236	8,525	9,612	3,457
General and Administrative Expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	$ 38,219	¥ 263,603	¥ 241,680	¥ 119,166

Share-Based Compensation - Additional Information (Detail) $ / shares in Units, ¥ in Thousands, $ in Thousands			1 Months Ended	6 Months Ended	8 Months Ended	12 Months Ended
	Sep. 26, 2022 Employees shares	Mar. 10, 2022 shares	Sep. 30, 2022 USD ($) shares	Dec. 31, 2020 CNY (¥) shares	Dec. 31, 2020 shares	Dec. 31, 2022 USD ($) Employees shares	Dec. 31, 2022 CNY (¥) Employees shares	Dec. 31, 2021 CNY (¥) shares	Dec. 31, 2020 CNY (¥) shares	Dec. 31, 2017	Dec. 31, 2022 CNY (¥) shares	Dec. 31, 2021 USD ($) shares	Dec. 20, 2021	Jun. 25, 2020 $ / shares	May 09, 2020 $ / shares	Dec. 31, 2019 shares	Apr. 19, 2018 shares	Aug. 20, 2016 shares	Jun. 20, 2014 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based payment award, number of shares authorized																	5,290,234	3,690,599	3,001,365
Options grants in period						23,981,792	23,981,792	361,843	5,771,720
Sharebased payment award expiration period						10 years	10 years
Options vested in period fair value						$ 3,453	¥ 23,816	¥ 21,207	¥ 3,580
Compensation cost not yet recognized stock options						71,272					¥ 491,575
Share-based payment arrangement, expense						47,379	326,784	282,433	173,220
Share Based Compensation, Options exercised total intrinsic value						$ 244	1,686	8,355	¥ 1,859
Options outstanding				7,820,429	7,820,429	20,060,112			7,820,429		20,060,112	7,606,336				2,403,799
Incremental expenses related to the cash settled component						$ 3,975	¥ 27,413	¥ 11,554
Twenty Twenty Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based payment award, number of shares authorized				4,512,276	4,512,276				4,512,276
Equity instruments other than options grants in period						2,185,217	2,185,217
Vesting period						4 years	4 years
Awards available for future grant						2,451,875					2,451,875
ESIP NO.1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of eligible employees affected \| Employees						90	90
ESIP NO.1 \| Employee Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Sale of shares					2,614,636
Sale price per share \| $ / shares														$ 20.02	$ 13.2
ESIP NO.1 \| Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percenatge of discount in initial public offering															20.00%
ESIP NO.2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of eligible employees affected \| Employees						90	90
ESIP NO.2 \| Employee Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of restricted shares lockup in first year					10.00%
Percentage of restricted shares lockup in second year					40.00%
Percentage of restricted shares lockup in third year					50.00%
ESIP NO.2 \| Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percenatge of discount in initial public offering														30.00%
ESIP NO.2 \| Common Class A [Member] \| Employee Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of restricted shares lockup in first year					10.00%
Percentage of restricted shares lockup in second year					40.00%
Percentage of restricted shares lockup in third year					50.00%
Maximum subscription amount per person \| ¥				¥ 2,000
Pre-IPO Plan [member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options grants in period						110,000	110,000	361,843	296,327
Sharebased payment award expiration period						10 years	10 years
Awards available for future grant						696,607					696,607
Pre-IPO Plan [member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period						4 years	4 years
Pre-IPO Plan [member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period						3 years	3 years
Management Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options grants in period						0	0	0
Vesting period						4 years	4 years
Sharebased payment award expiration period						10 years	10 years
Share-based compensation arrangement by share-based payment award, percentage of outstanding stock maximum						5.00%	5.00%
Awards available for future grant						111,742					111,742
2021 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based payment award, number of shares authorized												12,533,016
Options grants in period		10,416,956
Vesting period								5 years
Awards available for future grant						517,902					517,902
Options outstanding	10,383,868
Total incremental cost						$ 1,920	¥ 13,246
2021 Plan [Member] \| Share-based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average Closing Share Price \| $												$ 10,000,000
2021 Plan [Member] \| Share-based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average Closing Share Price \| $												$ 15,000,000
Employee Share Incentive Plan No 2 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share compensation guaranteed return percentage to eligible employees													5.00%
2022 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based payment award, number of shares authorized			11,775,525
Options grants in period	11,317,623
Vesting period			5 years
Number of eligible employees affected \| Employees	50
Share Based Compensation Arrangement By Share Based Payment Award Options Replaced Grants In Period Gross	10,125,723
2022 Plan [Member] \| Share-based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average Closing Share Price \| $			$ 2,000,000
2022 Plan [Member] \| Share-based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average Closing Share Price \| $			4,000,000
2022 Plan [Member] \| Share-Based Payment Arrangement, Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average Closing Share Price \| $			$ 10,000,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity instruments other than options grants in period									743,955
Sharebased payment award expiration period										4 years
Fair value of the restricted shares \| ¥							42,540
Share-based payment arrangement, expense						$ 4,075	¥ 28,109	¥ 15,899	¥ 1,671
Restricted Stock [Member] \| Share-based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period										1 year
Share-based payment award vesting rights percentage										25.00%
Restricted Stock [Member] \| Share-based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period										3 years
Share-based payment award vesting rights percentage										75.00%
Restricted Stock [Member] \| Twenty Twenty Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity instruments other than options grants in period								0
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost not yet recognized period for recognition						1 year 9 months 29 days	1 year 9 months 29 days

Treasury Stock - Additional Information (Detail) $ / shares in Units, ¥ in Thousands, $ in Thousands	1 Months Ended		12 Months Ended
	Jun. 30, 2021 USD ($) $ / shares shares	Jun. 30, 2021 CNY (¥) shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2022 CNY (¥) shares	Dec. 31, 2021 CNY (¥) shares
Equity, Class of Treasury Stock [Line Items]
Treasury stock			3,023,138	3,023,138
Stock repurchased during period, value			$ 2,380	¥ 16,412
Founder [Member] \| Restricted Stock [Member]
Equity, Class of Treasury Stock [Line Items]
Treasury stock repurchased shares					61,026
Stock repurchased during period, value \| ¥					¥ 4,270
ESIP No.1 And ESIP No.2 [Member]
Equity, Class of Treasury Stock [Line Items]
Treasury stock			106,014	106,014
Treasury stock [Member]
Equity, Class of Treasury Stock [Line Items]
Treasury stock repurchased shares			163,877	163,877
Shares reserved for future issuance			163,877	163,877
Stock repurchased during period, value			$ 723	¥ 4,984
Treasury stock [Member] \| Accelerated Share epurchase [Member]
Equity, Class of Treasury Stock [Line Items]
Stock repurchase program authorized amount \| $	$ 10,000
Weighted average price \| $ / shares	$ 3.3078
Stock repurchased during period, value	$ 8,555	¥ 57,193
Additional paid-in capital [Member]
Equity, Class of Treasury Stock [Line Items]
Stock repurchased during period, value			$ 1,657	¥ 11,428
Additional paid-in capital [Member] \| Accelerated Share epurchase [Member]
Equity, Class of Treasury Stock [Line Items]
Stock repurchased during period, value	$ 1,445	¥ 9,657
Common Stock [Member] \| Accelerated Share epurchase [Member]
Equity, Class of Treasury Stock [Line Items]
Treasury stock repurchased shares	3,023,138	3,023,138
Stock repurchased during period, value \| $	$ 10,000

Income Taxes - Summary of Group's Loss before Income Taxes (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Total loss before income tax	$ (140,527)	¥ (969,248)	¥ (795,798)	¥ (407,235)
PRC
Total loss before income tax	(129,416)	(892,612)	(704,003)	(366,634)
Non PRC [Member]
Total loss before income tax	$ (11,111)	¥ (76,636)	¥ (91,795)	¥ (40,601)

Income Taxes - Summary of Current And Deferred Components of The Income Tax Expense (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]
Income tax expense - current tax	$ 288	¥ 1,985	¥ 899	¥ 0

Income Taxes - Summary of Reconciliation of Effective Tax rate and Statutory Income Tax rate (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Income Tax Disclosure [Abstract]
Loss before income tax	$ (140,527)	¥ (969,248)	¥ (795,798)	¥ (407,235)
Income tax benefits computed at PRC statutory rate (25%)	(35,132)	(242,312)	(198,950)	(101,809)
Effect of tax rate differential	651	4,493	13,896	10,375
Research and development super-deduction	(1,939)	(13,376)	(9,897)	(6,011)
Non-deductible expenses	10,653	73,476	84,029	54,255
Non-taxable income	(83)	(575)	(872)	(872)
Expiration of Tax Attributes	948	6,540	0	0
Others	160	1,102	0	0
Changes in valuation allowance	25,030	172,637	112,693	44,062
Income tax expenses	$ 288	¥ 1,985	¥ 899	¥ 0

Income Taxes - Summary of Principle Components of Deferred Tax Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Components of Deferred Tax Assets [Abstract]
Accruals and reserves	$ 4,165	¥ 28,725	¥ 14,748
Net operating loss carried forward	26,415	182,191	98,015
Government grants	14	99	0
Depreciation and amortization	604	4,160	681
Excessive education fee	86	593	625
Research and development expense carried forward	0	0	1,063
Capitalized research and development expense	809	5,581	0
Timing difference of research and development expense recognition	31,176	215,026	154,017
Timing difference of revenue recognition	168	1,161	0
Excessive donation expense carried forward	367	2,533	2,449
Operating lease liabilities	1,509	10,405	21,438
Gross deferred tax assets	65,313	450,474	293,036
Less: Valuation allowance	(63,335)	(436,833)	(264,196)
Total deferred tax assets, net	1,978	13,641	28,840
Deferred tax liabilities:
Operating right of use assets	(1,896)	(13,075)	(20,033)
Depreciation and amortization	(82)	(566)	(8,807)
Total deferred tax liabilities	(1,978)	(13,641)	(28,840)
Net deferred tax assets	$ 0	¥ 0	¥ 0

Income Tax - Unrecognized Tax Benefits (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Schedule Of Unrecognized Tax Benefits [Abstract]
Balance at January 1		¥ 0	¥ 0
Additions based on tax positions related to current year	$ 276	1,901	0
Balance at December 31	$ 276	¥ 1,901	¥ 0

Income Taxes - Additional Information (Detail) ¥ in Thousands, $ in Thousands		12 Months Ended
	Jan. 01, 2008	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2018	Dec. 31, 2022 CNY (¥)	Dec. 31, 2020 CNY (¥)
Unrecognized Tax Benefits		$ 276		¥ 0		¥ 1,901	¥ 0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense			¥ 0
Undistributed earnings		2,841	¥ 19,595	15,503
Other Noncurrent Liabilities [Member]
Unrecognized Tax Benefits		$ 276		0		1,901
CHINA
Income tax rate	25.00%	25.00%	25.00%
Net operating loss carried forward		$ 102,416		¥ 392,060		¥ 706,384
Operating Loss Carryforwards, Expiration Term					5 years
CHINA \| High and New Technology Enterprise [Member]
Income tax rate	15.00%	15.00%	15.00%
Operating Loss Carryforwards, Expiration Term					10 years
UNITED STATES
Income tax rate		21.00%	21.00%
State income tax rate		8.84%	8.84%
HONG KONG
Income tax rate		16.50%	16.50%
NEW JERSEY
State income tax rate		9.00%	9.00%

Loss Per Share - Schedule of Earnings Per Share, Basic and Diluted (Detail) ¥ / shares in Units, $ / shares in Units, ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2022 CNY (¥) ¥ / shares shares	Dec. 31, 2021 CNY (¥) ¥ / shares shares	Dec. 31, 2020 CNY (¥) ¥ / shares shares
Numerator:
Net loss attributable to Burning Rock Biotech Limited's shareholders	$ (140,815)	¥ (971,233)	¥ (796,697)	¥ (407,235)
Accretion of convertible preferred shares	0	0	0	64,688
Net loss attributable to ordinary shareholders	$ (140,815)	¥ (971,233)	¥ (796,697)	¥ (471,923)
Common Class A [Member]
Denominator:
Weighted average shares outstanding used in loss per share - basic	86,584,100	86,584,100	86,883,011	51,309,631
Weighted average shares outstanding used in loss per share - diluted	86,584,100	86,584,100	86,883,011	51,309,631
Loss per share - basic \| (per share)	$ (1.36)	¥ (9.35)	¥ (7.65)	¥ (6.88)
Loss per share - diluted \| (per share)	$ (1.36)	¥ (9.35)	¥ (7.65)	¥ (6.88)
Common Class B [Member]
Denominator:
Weighted average shares outstanding used in loss per share - basic	17,324,848	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	17,324,848
Loss per share - basic \| (per share)	$ (1.36)	¥ (9.35)	¥ (7.65)	¥ (6.88)
Loss per share - diluted \| (per share)	$ (1.36)	¥ (9.35)	¥ (7.65)	¥ (6.88)
Common Stock
Numerator:
Net loss attributable to Burning Rock Biotech Limited's shareholders \| ¥			¥ 0
Common Stock \| Common Class A [Member]
Numerator:
Net loss attributable to Burning Rock Biotech Limited's shareholders	$ (117,337)	¥ (809,298)	(664,244)	¥ (304,440)
Accretion of convertible preferred shares	0	0	0	(48,359)
Net loss attributable to ordinary shareholders	$ (117,337)	¥ (809,298)	¥ (664,244)	¥ (352,799)
Denominator:
Weighted-average number of ordinary shares outstanding	87,005,610	87,005,610	87,556,581	51,313,708
Effect of unvested restricted shares	(421,510)	(421,510)	(673,570)	(4,077)
Common Stock \| Common Class B [Member]
Numerator:
Net loss attributable to Burning Rock Biotech Limited's shareholders	$ (23,478)	¥ (161,935)	¥ (132,453)	¥ (102,795)
Accretion of convertible preferred shares	0	0	0	(16,329)
Net loss attributable to ordinary shareholders	$ (23,478)	¥ (161,935)	¥ (132,453)	¥ (119,124)
Denominator:
Weighted-average number of ordinary shares outstanding	17,324,848	17,324,848	17,324,848	17,324,848
Effect of unvested restricted shares	0	0	0	0

Related Party Transactions - Summary of Relationship With Related Party (Detail)	12 Months Ended
	Dec. 31, 2022
Yusheng Han
Related Party Transaction [Line Items]
Nature of Common Ownership or Management Control Relationships	Shareholder of a shareholder of the Company, Chief Executive Officer, director
Shaokun Chuai
Related Party Transaction [Line Items]
Nature of Common Ownership or Management Control Relationships	Shareholder of a shareholder of the Company, Chief Scientific Officer, 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 Transactions (Detail)
¥ in Thousands, $ in Thousands

12 Months Ended

Dec. 31, 2022

USD ($)

Dec. 31, 2022

CNY (¥)

Dec. 31, 2021

CNY (¥)

Dec. 31, 2020

CNY (¥)

Rental income from:

¥ 0

¥ 628

¥ 0

Interest income from:

471

Yusheng Han

Interest income from:

^[1]

176

Shaokun Chuai

Interest income from:

^[2]

295

EaSuMed Holding Ltd [Member]

Consulting service received from:

$ 29

¥ 201

2,195

¥ 770

Guangzhou Burning Rock Biological Engineering Co., Ltd

Rental income from:

^[3]

187

Equipment usage service income from:

^[4]

¥ 441

[1]	On March 29, 2019, the Group entered into a loan agreement with Yusheng Han with a principal amount of US$5,500 at the simple rate of 4.5% per annum. The loan was fully repaid in February and March 2020.
[2]	On March 28, 2019, the Group entered into a loan agreement with Shaokun Chuai with a principal amount of US$2,500 at the simple rate of 4.5% per annum. The loan was fully repaid in May 2020.
[3]	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 year ended December 31, 2021. The lease was early terminated on September 30, 2021.
[4]	On April 1, 2021, the Group entered into a contract to provide equipment usage service to its related party with a total contract amount of RMB997, of which RMB441 was recorded in other income for the year ended December 31,2021. 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		12 Months Ended
	Apr. 01, 2021 CNY (¥)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)	Mar. 29, 2019 USD ($)	Mar. 28, 2019 USD ($)
Related Party Transaction [Line Items]
Other income related party		$ 22	¥ 152	¥ 199	¥ (887)
Sublease Income				187
Yusheng Han
Related Party Transaction [Line Items]
Debt Instrument Face Amount \| $						$ 5,500
Debt instrument interest rate						4.50%
Shaokun Chuai
Related Party Transaction [Line Items]
Debt Instrument Face Amount \| $							$ 2,500
Debt instrument interest rate							4.50%
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				¥ 441
Guangzhou Burning Rock Biological Engineering Co., Ltd \| Office Sublease Agreement [Member]
Related Party Transaction [Line Items]
Sublease Income	¥ 97

Commitments and Contingencies - Additional Information (Detail) - Dec. 31, 2022 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Long-term Purchase Commitment [Line Items]
Short term operating lease commitments	$ 280	¥ 1,930

Restricted Net Assets - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
CHINA \| General Reserve Fund [Member] \| Foreign Invested Enterprise [Member]
Restricted Net Assets [Line Items]
Maximum percentage of statutory general reserve related to entity's registered capital	50.00%
CHINA \| Statutory Surplus Reserve [Member] \| Domestic Enterprise [Member]
Restricted Net Assets [Line Items]
Maximum percentage of statutory surplus reserve related to entity's registered capital	50.00%
Minimum [Member] \| CHINA \| General Reserve Fund [Member] \| Foreign Invested Enterprise [Member]
Restricted Net Assets [Line Items]
Percentage of Annual After Tax Profit Required To Allocate To The General Reserve Fund	10.00%
Minimum [Member] \| CHINA \| Statutory Surplus Reserve [Member] \| Domestic Enterprise [Member]
Restricted Net Assets [Line Items]
Percentage of Annual After Tax Profits Required To Provide Statutory Surplus Fund	10.00%
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	$ 56,003	¥ 386,266

Condensed Financial Information of the Parent Company - Schedule of Condensed Balance Sheets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)	Dec. 31, 2019 CNY (¥)
Current assets:
Cash and cash equivalents	$ 131,278	¥ 905,451	¥ 1,431,317	¥ 1,895,308
Restricted cash	2,873	19,817	7,795	29,898
Total current assets	182,504	1,258,762	1,820,946
Non-current assets:
Equity method investment	100	690	910
Property and equipment, net	36,512	251,829	325,438
Total non-current assets	47,658	328,705	457,641
TOTAL ASSETS	230,162	1,587,467	2,278,587
Current liabilities:
Accrued liabilities and other current liabilities	25,203	173,832	127,892
Total current liabilities	59,655	411,451	372,184
TOTAL LIABILITIES	62,218	429,126	433,276
Shareholders' deficit:
Treasury stock	(8,542)	(58,919)	0
Additional paid-in capital	664,442	4,582,790	4,280,956
Accumulated deficit	(463,949)	(3,199,946)	(2,228,713)
Accumulated other comprehensive loss	(24,027)	(165,722)	(207,069)
Total shareholders' equity	167,944	1,158,341	1,845,311	¥ 2,421,004	¥ (891,494)
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	230,162	1,587,467	2,278,587
Common Class A [Member]
Shareholders' deficit:
Ordinary shares	17	117	116
Common Class B [Member]
Shareholders' deficit:
Ordinary shares	3	21	21
Parent Company [Member]
Current assets:
Cash and cash equivalents	10,418	71,858	25,307
Restricted cash	307	2,120	7,794
Inter-company receivables	443,325	3,057,703	2,929,351
Prepayments and other current assets	18	121	660
Total current assets	454,068	3,131,802	2,963,112
Non-current assets:
Equity method investment	100	690	910
Property and equipment, net	185	1,278	1,778
Total non-current assets	285	1,968	2,688
TOTAL ASSETS	454,353	3,133,770	2,965,800
Current liabilities:
Inter-company payables	284,819	1,964,454	1,116,373
Accrued liabilities and other current liabilities	1,590	10,975	4,116
Total current liabilities	286,409	1,975,429	1,120,489
TOTAL LIABILITIES	286,409	1,975,429	1,120,489
Shareholders' deficit:
Treasury stock	(8,542)	(58,919)	0
Additional paid-in capital	664,442	4,582,790	4,280,956
Accumulated deficit	(463,949)	(3,199,946)	(2,228,713)
Accumulated other comprehensive loss	(24,027)	(165,722)	(207,069)
Total shareholders' equity	167,944	1,158,341	1,845,311
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	454,353	3,133,770	2,965,800
Parent Company [Member] \| Common Class A [Member]
Shareholders' deficit:
Ordinary shares	17	117	116
Parent Company [Member] \| Common Class B [Member]
Shareholders' deficit:
Ordinary shares	$ 3	¥ 21	¥ 21

Condensed Financial Information of the Parent Company - Schedule of Condensed Balance Sheets (Parenthetical) (Detail) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Common Class A [Member]
Ordinary Shares, Par value	$ 0.0002	$ 0.0002
Ordinary Shares, Shares authorized	230,000,000	230,000,000
Ordinary Shares, Shares issued	85,318,596	87,784,001
Ordinary Shares, Shares outstanding	85,318,596	87,784,001
Common Class A [Member] \| Parent Company [Member]
Ordinary Shares, Par value	$ 0.0002	$ 0.0002
Ordinary Shares, Shares authorized	230,000,000	230,000,000
Ordinary Shares, Shares issued		87,784,001
Ordinary Shares, Shares outstanding	85,318,596
Common Class B [Member]
Ordinary Shares, Par value	$ 0.0002	$ 0.0002
Ordinary Shares, Shares authorized	20,000,000	20,000,000
Ordinary Shares, Shares issued	17,324,848	17,324,848
Ordinary Shares, Shares outstanding	17,324,848	17,324,848
Common Class B [Member] \| Parent Company [Member]
Ordinary Shares, Par value	$ 0.0002	$ 0.0002
Ordinary Shares, Shares authorized	20,000,000	20,000,000
Ordinary Shares, Shares issued		17,324,848
Ordinary Shares, Shares outstanding	17,324,848

Condensed Financial Information of the Parent Company - Schedule of Condensed Statements of Comprehensive Loss (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Revenues	$ 81,662	¥ 563,238	¥ 507,862	¥ 429,903
Cost of revenues	26,561	183,199	143,716	115,981
Gross Profit	55,101	380,039	364,146	313,922
Operating expenses:
General and administrative expenses	82,393	568,284	490,256	293,800
Loss from operations	(142,145)	(980,407)	(797,064)	(412,405)
Interest income	1,356	9,356	3,457	6,068
Change in fair value of a warrant liability	0	0	0	(3,503)
Loss before income tax	(140,527)	(969,248)	(795,798)	(407,235)
Income tax expenses	288	1,985	899	0
Net loss	(140,815)	(971,233)	(796,697)	(407,235)
Net loss attributable to Burning Rock Biotech Limited's shareholders	(140,815)	(971,233)	(796,697)	(407,235)
Accretion of convertible preferred shares	0	0	0	64,688
Net loss attributable to ordinary shareholders	(140,815)	(971,233)	(796,697)	(471,923)
Other comprehensive income (loss), net of tax of nil:
Foreign currency translation adjustments	5,995	41,347	(39,480)	(176,888)
Total comprehensive loss	(134,820)	(929,886)	(836,177)	(584,123)
Parent Company [Member]
Revenues	0	0	0	0
Cost of revenues	0	0	0	0
Gross Profit	0	0	0	0
Operating expenses:
General and administrative expenses	(4,501)	(31,041)	(48,566)	(33,530)
Income Loss From Subsidiaries VIE And VIE Subsidiaries	(136,800)	(943,534)	(750,015)	(378,255)
Total operating expenses	(141,301)	(974,575)	(798,581)	(411,785)
Loss from operations	(141,299)	(974,575)	(798,581)	(411,785)
Interest income	527	3,636	2,365	1,318
Other expense, net	(43)	(294)	(481)	(271)
Change in fair value of a warrant liability				3,503
Loss before income tax	(140,815)	(971,233)	(796,697)	(407,235)
Income tax expenses	0	0	0	0
Net loss	(140,815)	(971,233)	(796,697)	(407,235)
Net loss attributable to Burning Rock Biotech Limited's shareholders	(140,815)	(971,233)	(796,697)	(407,235)
Accretion of convertible preferred shares	0	0	0	(64,688)
Net loss attributable to ordinary shareholders	(140,815)	(971,233)	(796,697)	(471,923)
Other comprehensive income (loss), net of tax of nil:
Foreign currency translation adjustments	5,995	41,347	(39,480)	(176,888)
Total comprehensive loss	$ (134,820)	¥ (929,886)	¥ (836,177)	¥ (584,123)

Condensed Financial Information of the Parent Company - Schedule of Condensed Statements of Cash Flows (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Condensed Cash Flow Statements, Captions [Line Items]
Net cash generated from (used in) operating activities	$ (66,232)	¥ (456,808)	¥ (477,886)	¥ (73,543)
Net cash used in investing activities	(1,082)	(7,463)	81,697	(109,312)
Net cash (used in) generated from financing activities	(12,504)	(86,239)	(52,899)	2,165,719
Effect of exchange rate changes	5,317	36,666	(37,006)	(155,902)
Net increase cash, cash equivalents and restricted cash	(74,501)	(513,844)	(486,094)	1,826,962
Cash, cash equivalents and restricted cash at the beginning of year	208,652	1,439,112	1,925,206	98,244
Cash, cash equivalents and restricted cash at the end of year	134,151	925,268	1,439,112	1,925,206
Parent Company [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash generated from (used in) operating activities	(2,807)	(19,357)	(51,411)	59,605
Net cash used in investing activities	18,207	125,576	(1,179,603)	(814,967)
Net cash (used in) generated from financing activities	(9,692)	(66,850)	0	2,128,705
Effect of exchange rate changes	218	1,508	(484)	(131,185)
Net increase cash, cash equivalents and restricted cash	5,926	40,877	(1,231,498)	1,242,158
Cash, cash equivalents and restricted cash at the beginning of year	4,799	33,101	1,264,599	22,441
Cash, cash equivalents and restricted cash at the end of year	$ 10,725	¥ 73,978	¥ 33,101	¥ 1,264,599

Condensed Financial Information of the Parent Company - Additional Information (Details) - Parent Company [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Condensed Balance Sheet Statements, Captions [Line Items]
Investments In Subsidiary Gross Reductions	$ 0	$ 0
Cash Dividends Paid to Parent	$ 0