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Consolidated Balance Sheets (Parenthetical) ¥ in Thousands, $ in Thousands	Dec. 31, 2023 CNY (¥) shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 CNY (¥) shares
Accounts Receivable, Allowance	¥ 38,396	$ 5,408	¥ 42,914
Contract Assets, Net Of Allowances	¥ 58,790	$ 8,280	¥ 35,770
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	85,115,600	85,115,600	85,318,596
Ordinary Shares, Shares outstanding	85,115,600	85,115,600	85,318,596
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	¥ 214,820	$ 30,258	¥ 290,252
Consolidated VIE and its subsidiaries, Non-current	¥ 4,288	$ 604	¥ 6,541

Prepayments And Other Current Assets

12 Months Ended

Dec. 31, 2023

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,
	2022		2023
	RMB		RMB		US$
Deductible input VAT		18,416		17,027		2,398
Prepayments		20,523		15,845		2,232
Deposits		2,094		13,405		1,888
Interest receivable		103		1,179		166
Others		10,326		2,798		395

	51,462		50,254		7,079

Accounts Receivable, Net - Summary of Movement in the Allowances for Doubtful Accounts (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Accounts Receivable Allowance For Credit Loss [Line Items]
Balance at the beginning of the year	¥ 42,914	$ 6,044	¥ 39,166	¥ 24,215
Provisions/(Reversals)	(4,518)	(636)	3,748	3,593
Balance at the end of the year	38,396	5,408	42,914	39,166
Accounting Standards Update 2016-13 [Member]
Accounts Receivable Allowance For Credit Loss [Line Items]
Adoption of ASC 326	¥ 0	$ 0	¥ 0	¥ 11,358

Share-Based Compensation

12 Months Ended

Dec. 31, 2023

Share-based Payment Arrangement [Abstract]

Share-Based Compensation

12	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 ordinary shares 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.

In January 2019, the shareholders and the Board 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 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.

In May 2020, the shareholders and the Board 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 vesting period over a period of 4 years and options granted under the 2020 Plan have a

10-year

contractual life.

In December 2021, the shareholders and the Board 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.

In September 2022, the shareholders and the Board 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.

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 were 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.

In May 2023, the shareholders and the Board approved an equity incentive plan (“2023 Plan”). Under the 2023 Plan, the Company is authorized to grant options to purchase up to 4,755,000 ordinary shares. Awards under the 2020 Plan have vesting period over a period of 4 years and options granted under the 2020 Plan have a

10-year

contractual life.

On May 9, 2020, the shareholders and the Board 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 price. On June 25, 2020, the shareholders and the Board 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 RMB2,000 worth of shares, depending on their position and length of service with the Group.

Shares subscribed under both ESIP No. 1 and ESIP No. 2 are subject to 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 5% 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 RMB27,413 for the year ended December 31, 2022.

Share options

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 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. 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,
	2021	2022	2023
Risk-free interest rate	0.97%-2.07%	1.52%-3.94%	3.48%-4.61%
Dividend yield	0%	0%	0%
Expected volatility range	47.67%-72.98%	48.20%-56.00%	47.90%-50.69%
Exercise multiple	N/A	2.8	N/A
Contractual life	10 years	10 years	10 years
Fair market value per ordinary share as at valuation dates	US$9.53 - US$30.50	US$0.013- US$ 9.29	US$0.93- US$ 3.11

The following table summarizes the share option activities for the year ended December 31, 2023:


	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, 2023		20,060,112			2.0527		8.43		8.93		19,280

Granted		3,824,912			0.0002		3.07
Exercised		(235,905	)		0.0002		7.50
Forfeited		(2,643,578	)		1.6232		5.37

Outstanding, December 31, 2023		21,005,541			1.7560		7.84		5.61		10,441

Vested and expected to vest at December 31, 2023		21,005,541			1.7560		7.84		5.61		10,441

Exercisable at December 31, 2023		894,333			4.1228		7.73		5.61		722

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 weighted average grant date fair value of the share options granted during the years ended December 31, 2021, 2022 and 2023 were US$22.64, US$0.66 and US$3.07, respectively. Total intrinsic value of the options exercised for the years ended December 31, 2021, 2022 and 2023 were RMB8,355, RMB1,686 and

RMB229

(US$32). The aggregate fair values of the equity awards vested during the years ended December 31, 2021, 2022 and 2023 were RMB21,207, RMB23,816 and RMB39,410 (US$5,551), respectively.

As of December 31, 2023, there was total unrecognized employee share-based compensation expense of RMB255,575 (US$35,997) 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 1.71 years.

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 year ended December 31, 2023:


	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, 2022		46,710			2.37		9.48		106

Granted		8,612			2.58
Exercised		(23,992	)		2.36

Outstanding, December 31, 2023		31,330			2.43

Vested and expected to vest at December 31, 2023		33,879			2.40		8.72		33

Restricted shares

The following table summarizes the restricted share activities during the year ended December 31, 2023:


	Number of shares			Weighted average grant date fair value
				US$ per share
Outstanding as of December 31, 2022		251,008			8.71

Vested		(251,008	)		8.71

Outstanding as of December 31, 2023		—			—

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. For the years ended December 31, 2021, 2022 and 2023, the Group recorded compensation expenses for the restricted shares of RMB15,899, RMB28,109 and RMB5,103 (US$719), respectively.

Total share-based compensation expenses recognized for the years ended December 31, 2021, 2022 and 2023 were as follows:


	For the years ended December 31,
	2021		2022		2023
	RMB		RMB		RMB		US$
Cost of revenues		1,504		1,783		2,313		326
Research and development expenses		29,637		52,873		53,474		7,532
Selling and marketing expenses		9,612		8,525		9,658		1,360
General and administrative expenses		241,680		263,603		195,274		27,504

		282,433		326,784		260,719		36,722

Inventories, Net - Summary of Inventories (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)
Inventory, Work in Process and Raw Materials [Abstract]
Raw materials	¥ 42,703	$ 6,014	¥ 87,428
Work in progress	5,258	741	7,586
Finished goods	21,059	2,966	35,307
Inventory, Net	¥ 69,020	$ 9,721	¥ 130,321

Segment Reporting - Summary of Total Long Lived Assets By Geographical Location (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)
Schedule of long lived assets by geographical areas [Line item]
Long-lived assets	¥ 149,284	$ 21,027	¥ 320,924
PRC
Schedule of long lived assets by geographical areas [Line item]
Long-lived assets	127,866	18,010	286,797
United States
Schedule of long lived assets by geographical areas [Line item]
Long-lived assets	¥ 21,418	$ 3,017	¥ 34,127

Accounts Receivable, Net - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Accounts Receivable Allowance For Credit Loss [Line Items]
Allowance for doubtful accounts	¥ (4,518)	$ (636)	¥ 3,748	¥ 3,593
Different Economic Characteristics [Member]
Accounts Receivable Allowance For Credit Loss [Line Items]
Allowance for doubtful accounts	¥ 2,632	$ 371

Property And Equipment, Net - Summary of Property And Equipment Consist of The Following (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	¥ 536,010	$ 75,495	¥ 529,127
Accumulated depreciation	(404,098)	(56,916)	(277,298)
Property, Plant and Equipment, Net	131,912	18,579	251,829
Machinery And Laboratory Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	275,209	38,763	265,476
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	2,229	314	2,808
Furniture And Tools [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	18,192	2,562	19,031
Electronic Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	52,442	7,386	51,774
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	187,390	26,393	187,379
Construction In Progress [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	¥ 548	$ 77	¥ 2,659

Organization and Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of subsidiaries, VIE and VIE's subsidiaries

As of December 31, 2023, 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,
	2022		2023
	RMB		RMB		US$
Cash and cash equivalents		376,735		314,724		44,328
Restricted cash		10,277		20		3
Accounts receivable (net of allowance of RMB45,647 and RMB38,123 (US$5,370) as of December 31, 2022 and 2023, respectively)		109,948		126,851		17,867
Contract assets (net of allowance of RMB35,770 and RMB58,790 (US$8,280) as of December 31, 2022 and 2023, respectively)		41,757		22,748		3,204
Inter-company receivables*		245,391		343,342		48,359
Inventories		114,340		61,169		8,615
Prepayments and other current assets		19,215		16,855		2,374

Total current assets		917,663		885,709		124,750

Property and equipment, net		59,465		45,533		6,413
Intangible assets, net		161		38		5
Other non-current assets		10,165		2,398		338
Operating right-of-use assets		28,805		4,524		637

Total non-current assets		98,596		52,493		7,393

TOTAL ASSETS		1,016,259		938,202		132,143

Accounts payable		10,139		11,209		1,579
Deferred revenue		145,117		127,631		17,976
Inter-company payables*		1,601,116		1,693,577		238,535
Accrued liabilities and other current liabilities		107,240		71,144		10,021
Customer deposits		1,803		1,197		169
Current portion of operating lease liabilities		25,953		3,639		513

Total current liabilities		1,891,368		1,908,397		268,793

Other non-current liabilities		1,901		4,288		604
Non-current portion of operating lease liabilities		4,640		—		—

Total non-current liabilities		6,541		4,288		604

TOTAL LIABILITIES		1,897,909		1,912,685		269,397

*	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,
	2021			2022			2023

	RMB			RMB			RMB			US$
Revenues		526,071			557,667			537,502			75,706
Net loss		(508,803	)		(605,934	)		(340,575	)		(47,969	)

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,
	2021			2022			2023

	RMB			RMB			RMB			US$
Net cash used in operating activities		(257,506	)		(139,381	)		(2,768	)		(391	)
Net cash used in investing activities		(11,265	)		(37,088	)		(606	)		(86	)
Net cash generated from (used in) financing activities		304,623			377,630			(68,894	)		(9,704	)

Contract Assets, Net - Schedule of Contract With Customer Asset Net Current (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Contract with Customer, Asset, after Allowance for Credit Loss, Current [Abstract]
Contract assets	¥ 81,538	$ 11,484	¥ 77,527
Allowance for credit losses	(58,790)	(8,280)	(35,770)	$ (5,038)	¥ (14,478)	¥ (3,497)
Total	¥ 22,748	$ 3,204	¥ 41,757

Prepayments And Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2023

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,
	2022		2023
	RMB		RMB		US$
Deductible input VAT		18,416		17,027		2,398
Prepayments		20,523		15,845		2,232
Deposits		2,094		13,405		1,888
Interest receivable		103		1,179		166
Others		10,326		2,798		395

	51,462		50,254		7,079

Contract Assets, Net - (Tables)

12 Months Ended

Dec. 31, 2023

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

Schedule of Contract With Customer Asset Net Current


	As of December 31,
	2022			2023
	RMB			RMB			US$
Contract assets		77,527			81,538			11,484
Allowance for credit losses		(35,770	)		(58,790	)		(8,280	)

		41,757			22,748			3,204

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,
	2021		2022		2023
	RMB		RMB		RMB		US$
Balance at the beginning of the year		3,497		14,478		35,770		5,038
Adoption of ASC 326		2,383		—		—		—
Provisions		8,598		21,292		23,020		3,242

Balance at the end of the year		14,478		35,770		58,790		8,280

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Summary of Group's Loss before Income Taxes

The Group’s loss before income tax consists of:


	For the years ended December 31,
	2021			2022			2023
	RMB			RMB			RMB			US$
PRC		(704,003	)		(892,612	)		(604,997	)		(85,211	)
Non-PRC		(91,795	)		(76,636	)		(46,304	)		(6,522	)

Total loss before income tax		(795,798	)		(969,248	)		(651,301	)		(91,734	)

Summary of Current And Deferred Components of The Income Tax Expenses

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


	For the years ended December 31,
	2021		2022		2023
	RMB		RMB		RMB		US$
Current income tax expenses		899		1,985		2,388		336
Deferred income tax expenses		—		—		—		—
Total income tax expenses		899		1,985		2,388		336

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,
	2021			2022			2023
	RMB			RMB			RMB			US$
Loss before income tax		(795,798	)		(969,248	)		(651,301	)		(91,734	)
PRC statutory income tax rate		25	%		25	%		25	%		25	%
Income tax at statutory tax rate		(198,950	)		(242,312	)		(162,825	)		(22,933	)
Effect of different tax rates		(10,702	)		3,391			(439	)		(62	)
Effect of PRC preferential tax rates		24,598			1,102			10,258			1,445
Research and development super-deduction		(9,897	)		(13,376	)		(21,812	)		(3,072	)
Non-deductible expenses		84,029			66,254			69,646			9,809
Non-taxable income		(872	)		(575	)		(1,807	)		(255	)
Expiration of tax attributes		—			6,540			12,421			1,749
Deferred only adjustment		—			—			(3,083	)		(434	)
TP adjustment		—			7,342			12,011			1,692
Interest and penalty		—			—			219			31
Tax rate change		—			1,102			(13,453	)		(1,895	)
Provision to return		—			(120	)		2,722			383
Changes in valuation allowance		112,693			172,637			98,530			13,878

Income tax expenses		899			1,985			2,388			336

Summary of Principle Components of Deferred Tax Assets

The principal components of the deferred tax assets and liabilities are as follows:


	A s of December 31,
	2022			2023
	RMB			RMB			US$
Deferred tax assets:
Accruals and reserves		28,725			34,972			4,926
Net operating loss carried forward		182,191			217,850			30,684
Government grants		99			—			—
Depreciation and amortization		4,160			476			67
Excessive education fee		593			556			78
Capitalized research and development expense		5,581			20,513			2,889
Research and development expense recognition		215,026			258,008			36,340
Deferred revenue recognition		1,161			775			109
Excessive donation expense carried forward		2,533			1,881			265
Operating lease liabilities		10,405			3,113			438

Gross deferred tax assets		450,474			538,144			75,796

Less: Valuation allowance		(436,833	)		(535,363	)		(75,404	)

Total deferred tax assets		13,641			2,781			392

Deferred tax liabilities:
Operating right - of - use assets		(13,075	)		(2,781	)		(392	)
Depreciation and amortization		(566	)		—			—

Total deferred tax liabilities		(13,641	)		(2,781	)		(392	)

Net deferred tax assets		—			—			—

Summary Of Rceonciliation Of Unrecognized Tax Benefits

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


	For the years ended December 31,
	2022		2023
	RMB		RMB		US$
Balance at beginning of the year		—		7,342		1,034
Additions		7,342		12,011		1,692

Balance at end of the year		7,342		19,353		2,726

Accrued Liabilities And Other Current Liabilities

12 Months Ended

Dec. 31, 2023

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,
	2022		2023
	RMB		RMB		US$
Accrued payroll and welfare		70,989		50,862		7,164
Other taxes and surcharge		11,025		20,619		2,904
Accrued reimbursement expenses		23,197		12,881		1,814
Professional service fees		10,042		1,628		229
Guaranteed return to eligible employees*		38,972		—		—
Others		19,607		18,945		2,669

		173,832		104,935		14,780

*	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 12.

Property And Equipment, Net - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Depreciation	¥ 131,452	$ 18,515	¥ 120,747	¥ 44,604

Share-Based Compensation - Summary of Restricted Shares Activities (Detail) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares, Outstanding	251,008	0
Number of shares, Vested	(251,008)
Weighted average grant date fair value, Outstanding	$ 8.71	$ 0
Weighted average grant date fair value, Vested	$ 8.71

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480483/718-10-35-1D

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480483/718-10-35-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 2
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(01)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(02)
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(ii)
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)(01)
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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Reference 22: http://www.xbrl.org/2003/role/disclosureRef
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Reference 23: http://www.xbrl.org/2003/role/disclosureRef
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(ii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iii)
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(v)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details

Consolidated Statements Of Comprehensive Loss ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥) ¥ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 CNY (¥) ¥ / shares shares	Dec. 31, 2021 CNY (¥) ¥ / shares shares
Revenues:
Revenues	¥ 537,435	$ 75,696	¥ 563,238	¥ 507,862
Cost of revenues:
Cost of revenues:	(174,208)	(24,537)	(183,199)	(143,716)
Gross Profit	363,227	51,159	380,039	364,146
Operating expenses:
Research and development expenses	(347,016)	(48,876)	(421,868)	(367,858)
Selling and marketing expenses (including related party amounts of RMB235, RMB201 and nil for the years ended December 31, 2021, 2022 and 2023, respectively)	(247,711)	(34,889)	(370,294)	(303,096)
General and administrative expenses (including related party amounts of RMB1,752, nil and nil for the years ended December 31, 2021, 2022 and 2023, respectively)	(437,821)	(61,666)	(568,284)	(490,256)
Total operating expenses	(1,032,548)	(145,431)	(1,360,446)	(1,161,210)
Loss from operations	(669,321)	(94,272)	(980,407)	(797,064)
Interest income	17,956	2,529	9,356	3,457
Interest expense	0	0	102	(1,536)
Other income, net (including related party income of RMB628, nil and nil for the years ended December 31, 2021, 2022 and 2023, respectively)	484	68	152	199
Foreign exchange (loss) gain, net	(420)	(59)	1,549	(854)
Loss before income tax	(651,301)	(91,734)	(969,248)	(795,798)
Income tax expenses	(2,388)	(336)	(1,985)	(899)
Net loss	(653,689)	(92,070)	(971,233)	(796,697)
Net loss attributable to Burning Rock Biotech Limited	(653,700)	(92,070)	(971,233)	(796,697)
Other comprehensive (loss) income, net of tax of nil:
Foreign currency translation adjustments	4,189	590	41,347	(39,480)
Total comprehensive loss	(649,500)	(91,480)	(929,886)	(836,177)
Total comprehensive loss attributable to Burning Rock Biotech Limited	¥ (649,500)	$ (91,480)	¥ (929,886)	¥ (836,177)
Common Class A [Member]
Loss per share for class A and class B ordinary shares:
Loss per share - basic \| (per share)	¥ (6.38)	$ (0.9)	¥ (9.35)	¥ (7.65)
Loss per share - diluted \| (per share)	¥ (6.38)	$ (0.9)	¥ (9.35)	¥ (7.65)
Weighted average shares outstanding used in loss per share computation:
Weighted average shares outstanding used in loss per share - basic	85,071,691	85,071,691	86,584,100	86,883,011
Weighted average shares outstanding used in loss per share - diluted	85,071,691	85,071,691	86,584,100	86,883,011
Common Class B [Member]
Loss per share for class A and class B ordinary shares:
Loss per share - basic \| (per share)	¥ (6.38)	$ (0.9)	¥ (9.35)	¥ (7.65)
Loss per share - diluted \| (per share)	¥ (6.38)	$ (0.9)	¥ (9.35)	¥ (7.65)
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	¥ 345,030	$ 48,596	¥ 391,548	¥ 342,465
Cost of revenues:
Cost of revenues:	(101,638)	(14,315)	(119,903)	(93,401)
Product [Member]
Revenues:
Revenues	192,405	27,100	171,690	165,397
Cost of revenues:
Cost of revenues:	¥ (72,570)	$ (10,222)	¥ (63,296)	¥ (50,315)

Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

Basic and diluted loss per share for the years ended December 31, 2021, 2022 and 2023 are calculated as follows:


	For the years ended December 31,
	2021						2022						2023
	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 ordinary shareholders		(664,244	)		(132,453	)		(809,298	)		(161,935	)		(543,089	)		(76,492	)		(110,600	)		(15,578	)

Denominator:
Weighted-average number of ordinary shares outstanding		87,556,581			17,324,848			87,005,610			17,324,848			85,188,137			85,188,137			17,324,848			17,324,848
Effect of unvested restricted shares		(673,570	)		—			(421,510	)		—			(116,446	)		(116,446	)		—			—

Weighted-average number of ordinary shares outstanding – basic and diluted		86,883,011			17,324,848			86,584,100			17,324,848			85,071,691			85,071,691			17,324,848			17,324,848

Loss per share - basic and diluted		(7.65	)		(7.65	)		(9.35	)		(9.35	)		(6.38	)		(0.90	)		(6.38	)		(0.90	)

Condensed Financial Information of the Parent Company - Schedule of Condensed Statements of Cash Flows (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Condensed Cash Flow Statements, Captions [Line Items]
Net cash used in operating activities	¥ (255,800)	$ (36,026)	¥ (456,808)	¥ (477,886)
Net cash (used in) generated from investing activities	(9,300)	(1,309)	(7,463)	81,697
Net cash used in financing activities	(48,832)	(6,878)	(86,239)	(52,899)
Effect of exchange rate changes	3,863	543	36,666	(37,006)
Net (decrease) increase in cash, cash equivalents and restricted cash	(310,052)	(43,670)	(513,844)	(486,094)
Cash, cash equivalents and restricted cash at the beginning of year	925,268	130,321	1,439,112	1,925,206
Cash, cash equivalents and restricted cash at the end of year	615,216	86,651	925,268	1,439,112
Parent Company [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash used in operating activities	(19,253)	(2,712)	(19,357)	(51,411)
Net cash (used in) generated from investing activities	(41,305)	(5,818)	125,576	(1,179,603)
Net cash used in financing activities	0	0	(66,850)	0
Effect of exchange rate changes	813	115	1,508	(484)
Net (decrease) increase in cash, cash equivalents and restricted cash	(59,745)	(8,415)	40,877	(1,231,498)
Cash, cash equivalents and restricted cash at the beginning of year	73,978	10,420	33,101	1,264,599
Cash, cash equivalents and restricted cash at the end of year	¥ 14,233	$ 2,005	¥ 73,978	¥ 33,101

Summary of Significant Accounting Policies - Additional Information (Detail) ¥ in Thousands, $ in Thousands		12 Months Ended
	Jan. 31, 2017 USD ($)	Dec. 31, 2023 CNY (¥) Customer	Dec. 31, 2023 USD ($) Customer	Dec. 31, 2022 CNY (¥) Customer	Dec. 31, 2022 USD ($) Customer	Dec. 31, 2021 CNY (¥)	Dec. 31, 2023 USD ($)	Jun. 30, 2022 CNY (¥)	Jun. 30, 2022 USD ($)	Dec. 31, 2020	Dec. 31, 2017
Convenience translation rate		7.0999					7.0999
Equity method investment realized gain loss		¥ 361	$ 51	¥ 294		¥ 483
Impairment of long lived assets		0		0		0
Breakage Income		10,924	1,539	26,392		14,177
Increase in deferred revenue		17,096	2,408	(4,762)		(68,469)
Deferred revenue recognized		56,514	7,960	66,198		34,140
Impairment loss on contract assets		23,020	3,242
Remaining performance obligation		577,266		393,803			$ 81,306
Employee benefit expenses		70,230	$ 9,892	¥ 88,293		¥ 70,036
Assets held at major financial institutions		¥ 615,216					86,651
Foreign currency exchange rate, Appreciation depreciation percentage		2.90%	2.90%	8.20%	8.20%	2.30%
Convertible note receivable		¥ 5,320		¥ 5,105			749
Gain On Investments		105	$ 30	215
Accrued Liabilities and Other Liabilities		104,935		173,832			14,780
Increase Decrease In Research And Development Expenses		663	93	2,337		¥ 1,871
Net loss		(653,700)	(92,070)	(971,233)		(796,697)
Net cash generated from (used in) operating activities		(255,800)	$ (36,026)	(456,808)		¥ (477,886)
Government Assistance [Member]
Accrued Liabilities and Other Liabilities		1,090		663			$ 154
Convertible Note Receivable [Member]
Convertible note receivable								¥ 5,000	$ 704
Convertible note receivable interest rate								4.00%	4.00%
Contract with Customer Asset [Member]
Increase in contract assets				19,009	$ 2,677
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		65.00%	65.00%	50.00%	50.00%	44.00%
Geographic Concentration Risk [Member] \| PRC
Concentration risk, Percentage		99.99%	99.99%
Geographic Concentration Risk [Member] \| Non PRC [Member]
Concentration risk, Percentage		0.01%	0.01%
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		0	0	1	1
Concentration risk, Percentage		10.00%	10.00%			10.00%

Property And Equipment, Net

12 Months Ended

Dec. 31, 2023

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,
	2022			2023
	RMB			RMB			US$
Machinery and laboratory equipment		265,476			275,209			38,763
Vehicles		2,808			2,229			314
Furniture and tools		19,031			18,192			2,562
Electronic equipment		51,774			52,442			7,386
Leasehold improvements		187,379			187,390			26,393
Construction in progress		2,659			548			77

		529,127			536,010			75,495
Accumulated depreciation		(277,298	)		(404,098	)		(56,916	)

		251,829			131,912			18,579

Depreciation expenses recognized for the years ended December 31, 2021, 2022 and 2023 were RMB44,604, RMB120,747 and RMB131,452 (US$18,515), respectively.

Leases (Tables)

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Schedule of components of lease cost

The components of lease cost were as follows:


	For the year ended December 31,
	2021			2022		2023
	RMB			RMB		RMB		US$
Operating lease cost		34,785			37,447		35,197		4,957
Short-term lease cost		1,740			2,267		1,971		278
Finance lease cost:
Amortization of ROU assets		3,846			—		—		—
Interest expense on lease liabilities		295			—		—		—
Sublease income		(187	)		—		—		—

Total lease cost		40,479			39,714		37,168		5,235

Schedule of detailed Information about Leases


	For the year ended December 31,
	2021		2022		2023
	RMB		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		37,700		5,310
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		—		—

Schedule of total rental related expenses


Future lease payments under operating leases as of December 31, 2023 were as follows: Years ending December 31,	Operating leases
	RMB			US$
2024		9,091			1,281
2025		3,809			536

Total future lease payments		12,900			1,817
Less: imputed interest		(576	)		(81	)

Total lease liability balance		12,324			1,736

Consolidated Statements Of Cash Flows ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Cash flows from operating activities:
Net loss	¥ (653,700)	$ (92,070)	¥ (971,233)	¥ (796,697)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	133,400	18,789	124,096	47,766
Allowance for credit losses	18,502	2,606	24,921	12,115
Inventory reserve	1,105	156	11,202	2,619
Loss on disposal of equipment	1,008	142	1,418	178
Share of loss from an equity method investee	361	51	294	483
Share-based compensation	260,719	36,722	326,784	282,433
Accrued interest	0	0	0	295
Change in fair value of convertible note receivable	(215)	(30)	(105)	0
Non-cash operating lease expenses	35,196	4,957	37,447	35,317
Derecognition of right-of-use asset and lease liability	(13)	(2)	(473)	0
Changes in operating assets and liabilities:
Accounts receivable	(12,386)	(1,745)	(21,505)	(18,930)
Contract assets	(4,011)	(565)	(20,658)	(30,838)
Amounts due from related parties	0	0	0	212
Inventories	57,277	8,067	(21,654)	(66,999)
Prepayments and other current and non-current assets	12,353	1,740	33,919	(34,859)
Accounts payable	(31,124)	(4,384)	16,632	(5,102)
Deferred revenue	(17,096)	(2,408)	4,762	68,469
Accrued liabilities and other current liabilities	(19,247)	(2,711)	33,662	44,244
Customer deposits	(606)	(85)	831	(148)
Deferred government grants	427	60	663	(263)
Operating lease liabilities	(37,744)	(5,316)	(37,811)	(29,735)
Other non-current liabilities	0	0	0	11,554
Net cash used in operating activities	(255,800)	(36,026)	(456,808)	(477,886)
Cash flows from investing activities:
Proceeds from maturity of short-term investment	0	0	65,598	358,504
Proceeds from disposal of equipment	84	12	2,414	565
Prepayment for property and equipment	0	0	(8,259)	(6,590)
Purchase of property and equipment	(8,104)	(1,141)	(62,031)	(204,329)
Purchase of intangible assets	(1,280)	(180)	(185)	(2,529)
Purchase of convertible note	0	0	(5,000)	0
Purchase of short-term investments	0	0	0	(63,924)
Net cash generated from (used in) investing activities	(9,300)	(1,309)	(7,463)	81,697
Cash flows from financing activities:
Financing lease obligation payments	0	0	0	(5,111)
Refund of consideration for Employee Share Incentive Program	(41,855)	(5,895)	(12,035)	(3,823)
Repayment of short-term borrowings	0	0	(2,370)	(5,000)
Repayment of long-term borrowings	0	0	0	(34,695)
Purchase of treasury stock	(6,977)	(983)	(71,834)	(4,270)
Net cash used in financing activities	(48,832)	(6,878)	(86,239)	(52,899)
Effect of exchange rate on cash, cash equivalents and restricted cash	3,863	543	36,666	(37,006)
Net increase (decrease) in cash, cash equivalents and restricted cash	(310,052)	(43,670)	(513,844)	(486,094)
Cash, cash equivalents and restricted cash at the beginning of year	925,268	130,321	1,439,112	1,925,206
Cash, cash equivalents and restricted cash at the end of year	615,216	86,651	925,268	1,439,112
Supplemental disclosures of cash flow information:
Interest expense paid	0	0	877	1,517
Income tax expense paid	0	0	98	1,105
Supplemental disclosures of non-cash information:
Purchase of property and equipment included in prepayments and other non-current assets	4,656	656	7,794	14,017
Purchase of property and equipment included in accounts payable	1,762	248	(6,645)	(32,700)
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	615,096	86,634	905,451	1,431,317
Restricted cash	120	17	19,817	7,795
Cash, cash equivalents and restricted cash at the end of year	¥ 615,216	$ 86,651	¥ 925,268	¥ 1,439,112

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, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Revenues	¥ 537,435	$ 75,696	¥ 563,238	¥ 507,862
Net loss	(653,700)	(92,070)	(971,233)	(796,697)
VIE and VIE's subsidiaries [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Revenues	537,502	75,706	557,667	526,071
Net loss	¥ (340,575)	$ (47,969)	¥ (605,934)	¥ (508,803)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482765/220-10-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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-Name Accounting Standards Codification
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-Subparagraph (b)(2)
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 13: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480167/946-830-55-10

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483581/946-220-45-7

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
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-Name Accounting Standards Codification
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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Reference 26: http://www.xbrl.org/2003/role/disclosureRef
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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Reference 29: http://www.xbrl.org/2003/role/disclosureRef
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Reference 30: http://www.xbrl.org/2003/role/disclosureRef
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Reference 32: http://www.xbrl.org/2003/role/exampleRef
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Reference 34: http://www.xbrl.org/2003/role/disclosureRef
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Reference 36: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 37: http://www.xbrl.org/2003/role/disclosureRef
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Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef
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-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

- 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).

+ References

+ Details

Loss Per Share

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Loss Per Share

15	LOSS PER SHARE

Basic and diluted loss per share for the years ended December 31, 2021, 2022 and 2023 are calculated as follows:


	For the years ended December 31,
	2021						2022						2023
	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 ordinary shareholders		(664,244	)		(132,453	)		(809,298	)		(161,935	)		(543,089	)		(76,492	)		(110,600	)		(15,578	)

Denominator:
Weighted-average number of ordinary shares outstanding		87,556,581			17,324,848			87,005,610			17,324,848			85,188,137			85,188,137			17,324,848			17,324,848
Effect of unvested restricted shares		(673,570	)		—			(421,510	)		—			(116,446	)		(116,446	)		—			—

Weighted-average number of ordinary shares outstanding – basic and diluted		86,883,011			17,324,848			86,584,100			17,324,848			85,071,691			85,071,691			17,324,848			17,324,848

Loss per share - basic and diluted		(7.65	)		(7.65	)		(9.35	)		(9.35	)		(6.38	)		(0.90	)		(6.38	)		(0.90	)

The Group applied the

two-class

method to the outstanding Class A and Class B ordinary shares for the years ended December 31, 2021, 2022 and 2023. 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 share options from the computation of diluted loss per share for the years ended December 31, 2021, 2022 and 2023 as their effects would be anti-dilutive.

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Summary of Segment Reporting Information

Summarized information by segments for the years ended December 31, 2021, 2022 and 2023 is as follows:


	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 laboratory business			In-hospital business			Pharma research and development services			Total
	RMB			RMB			RMB			RMB
Revenues:
Revenues from services		314,770			3,606			73,172			391,548
Revenues from sales of products		—			171,690			—			171,690

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

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

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


	For the year ended December 31, 2023
	Central laboratory business			In-hospital business			Pharma research and development services			Total
	RMB			RMB			RMB			RMB			US$
Revenues:
Revenues from services		232,812			(3,704	)		115,922			345,030			48,596
Revenues from sales of products		—			192,405			—			192,405			27,100

Total revenues		232,812			188,701			115,922			537,435			75,696

Cost of revenues:		(49,473	)		(72,570	)		(52,165	)		(174,208	)		(24,537	)

Gross profit		183,339			116,131			63,757			363,227			51,159

Summary of Total Long Lived Assets By Geographical Location

The analysis of the total long-lived assets excluding equity method investment,

convertible note receivable

and intangible assets by country was as follows:


	As of December 31,
	2022		2023
	RMB		RMB		US$
PRC		286,797		127,866		18,010
United States		34,127		21,418		3,017

		320,924		149,284		21,027

Summary Of Revenues By Geographic Area

Total revenues by geographic area are presented as follows:


	For the year ended December 31,
	2021		2022		2023
	RMB		RMB		RMB		US$
PRC		504,052		553,304		534,928		75,343
United States		3,810		9,934		2,507		353

		507,862		563,238		537,435		75,696

Leases - Schedule of components of lease cost (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Lease, Cost [Abstract]
Operating lease cost	¥ 35,197	$ 4,957	¥ 37,447	¥ 34,785
Short-term lease cost	1,971	278	2,267	1,740
Amortization of ROU assets	0	0	0	3,846
Interest expense on lease liabilities	0	0	0	295
Sublease income	0	0	0	(187)
Total lease cost	¥ 37,168	$ 5,235	¥ 39,714	¥ 40,479

Income Taxes - Summary of Principle Components of Deferred Tax Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)
Components of Deferred Tax Assets [Abstract]
Accruals and reserves	¥ 34,972	$ 4,926	¥ 28,725
Net operating loss carried forward	217,850	30,684	182,191
Government grants	0	0	99
Depreciation and amortization	476	67	4,160
Excessive education fee	556	78	593
Capitalized research and development expense	20,513	2,889	5,581
Research and development expense recognition	258,008	36,340	215,026
Deferred revenue recognition	775	109	1,161
Excessive donation expense carried forward	1,881	265	2,533
Operating lease liabilities	3,113	438	10,405
Gross deferred tax assets	538,144	75,796	450,474
Less: Valuation allowance	(535,363)	(75,404)	(436,833)
Total deferred tax assets	2,781	392	13,641
Deferred tax liabilities:
Operating right-of-use assets	(2,781)	(392)	(13,075)
Depreciation and amortization	0	0	(566)
Total deferred tax liabilities	(2,781)	(392)	(13,641)
Net deferred tax assets	¥ 0	$ 0	¥ 0

Treasury Stock

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Treasury Stock

13	TREASURY STOCK

Treasury stock account includes 15,783 ordinary shares repurchased from shareholder, 540,014 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, 2023.

The Company repurchased 61,026 restricted shares from one of the Founder for RMB4,270 during the year 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 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 in treasury stock and the remaining amount of RMB11,428 was treated as the incremental compensation cost and recorded in additional

paid-in

capital.

In June 2022, 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 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 and recorded as a debit to additional

paid-in

capital. The total number of shares repurchased was based on a combined discounted volume-weighted average price (“VWAP”) of USD$3.3078 per share, which was 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.

In February 2023, the Company repurchased 15,783 ordinary shares from one shareholder for RMB1,000 in cash.

In May 2023, the shareholders and the Board approved an execution of the Fallback Mechanism for ESIP No. 1 and ESIP No. 2, and repurchased 434,000 restricted shares of 102 eligible employees for RMB47,751 (US$6,726) in cash during the year ended December 31, 2023, which was accounted for as a modification of the original award. The Company recorded RMB6,638 (US$935) in treasury stock and no incremental compensation cost was recorded as the fair value of modified award was less than the fair value of the original award immediately before the modification date.

Repurchased stock is reserved for future issuance upon the exercise of the Company’s vested share options and hence classified as treasury stock.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

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.

Comparative Information

The unrecognized tax benefits related to the adjustment of transfer pricing is classified under “Unrecognized tax benefits” rather than “Non-deductible expenses”, the benefits related to PRC preferential tax rates for HNTE is classified under “Effect of PRC preferential tax rates” rather than “Effect of tax rate differential”, and the provision to return difference is classified under “Provision to return” rather than “Non-deductible expenses” for the year ended December 31, 2023.

This reclassification has been retrospectively applied to all prior periods presented. Certain produced content related disclosures presented in Note 14 have been adjusted to conform with the current year’s presentation to facilitate comparison.

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 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 RMB

7.0999

per US$1.00 on December

29, 2023, 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.

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 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.

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 RMB483, RMB294 and RMB361 (US$51) for the years ended December 31, 2021, 2022 and 2023, respectively. No impairment loss was recognized for the years presented.

In June 2022, the Group extended a three-year RMB5,000 (US$704) loan to a private biotech company with interest of the note was 4%. 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 income, net. The Group recorded gains of RMB105 and RMB215 (US$30) for the years ended December 31, 2022 and 2023, respectively.

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, accounts receivable, contract assets and accounts payable 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 bear interest at rates which approximate market interest rates.

The Group did not transfer any assets or liabilities in or out of Level 3 during the years ended December 31, 2022 and 2023. There were no financial assets and liabilities measured and recorded at fair value on a

non-recurring

basis as of December 31, 2022 and 2023.

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, operating

right-of-use

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, 2021, 2022 and 2023.

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 contain 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 recognized breakage income of RMB14,177, RMB26,392 and RMB10,924 (US$1,539) for the years ended December 31, 2021, 2022 and 2023, 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 hospital 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 transaction price to each kit on a relative standalone selling price basis using the expected cost plus a margin method. The Group estimates the standalone selling price based on its pricing strategies considering market conditions, entity-specific factors, product mix sold to customers over time and the Group’s expected gross margin for different customers.

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

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 mainly represent unbilled amounts related to the Group’s rights to consideration for reagent kits as the Group has an unconditional right to bill customers only upon delivery of all reagent kits delivered. Contract assets decreased RMB19,009 (US$2,677) compared to December 31, 2022 because the Group recorded

provision for credit losses

of RMB23,020 (US$3,242) for the year ended December 31, 2023.

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. The decrease in deferred revenue of RMB17,096 (US$2,408) compared to December 31, 2022 is a result of the decrease in payments from the Group’s customers due to the business reduction. 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 RMB34,140, RMB66,198 and RMB56,514 (US$7,960) for the years ended December 31, 2021, 2022 and 2023, respectively.

The transaction prices allocated to the remaining performance obligations (unsatisfied or partially satisfied) as of December 31, 2022 and 2023 were

RMB393,803 and RMB577,266 (US$81,306),

respectively. RMB418,151 (US$58,895) 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, 2021, 2022 and 2023, 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.

Government assistances received by the Group were in the form of cash and primarily to support the Group’s operating activities. Government subsidies received were recorded as a reduction of expenses and cost by the straight-line method. As of December 31, 2022 and 2023, accrued liabilities and other current liabilities related to the government assistance received prior to conditions being met was RMB663 and RMB1,090 (US$154), respectively. For the years ended December 31, 2021, 2022 and 2023, RMB1,871, RMB2,337 and RMB663 (US$93) was recorded as a reduction of research and development expenses, respectively.

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.

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 and 2023.

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.

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 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 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 ordinary shares outstanding during the year. 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 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.

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 RMB70,036, RMB88,293 and RMB 70,230 (US$9,892) for the years ended December 31, 2021, 2022 and 2023, respectively.

Concentration of risks

Liquidity risk

The Group incurred a net loss of RMB971.2 million and RMB653.7 million for the years ended December 31, 2022 and 2023, respectively, and net cash used in operating activities was RMB456.8 million and RMB255.8 million for the years ended December 31, 2022 and 2023, respectively. The Group assesses its liquidity by its ability to generate cash from operating activities and implements cost saving measures to control the daily operating costs and expenses.

The Group’s ability to continue as a going concern is dependent on management’s ability to successfully execute its business plan, which includes increasing revenues while controlling operating costs and expenses, as well as generating operational cash flows. The Group believes that the cash and cash equivalents will be sufficient to meet the cash requirements to fund planned operations and other commitments for at least twelve months from the date of issuance of the consolidated financial statements. Therefore, the Group’s consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and liquidation of liabilities in the normal course of business.

Concentration of credit risk

As of December 31, 2023, the Group had RMB615,216 (US$86,651) cash and cash equivalents and restricted cash, 99.99% and 0.01% of which were held by financial institutions in the PRC and international financial institutions outside of the PRC, respectively. The Group regularly monitors the rating of the financial institutions to avoid any potential defaults. There has been no recent history of default in relation to these financial institutions.

Accounts receivable are typically unsecured and denominated in RMB and are derived from revenues earned from reputable customers. As of December 31, 2022, the Group had one customer with a receivable balance exceeding 10% of the total accounts receivable balance. As of December 31, 2023, the Group had no single 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 44%, 50% and 65% of the Group’s total equipment and raw materials purchases for the years ended December 31, 2021, 2022 and 2023, respectively. A significant interruption by these suppliers in the delivery of equipment and raw materials could impair the Group’s ability to deliver the products and service and could materially adversely impact its consolidated statements of loss and other comprehensive loss and consolidated statements of financial position. The Group minimize such risk by introducing alternative suppliers to ensure a constant supply.

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. All foreign exchange transactions continue to take place either through the People’s Bank of China (“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 2.3%, appreciation of approximately 8.2% and 2.9% in the years ended December 31, 2021, 2022 and 2023 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$.

Recently issued accounting pronouncements

New accounting standards which have 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 adopted this standard on January 1, 2023. There was no material impact on the Group’s financial position or results of operations upon the adoption.

New accounting standards which have not yet been adopted

In November 2023, the FASB issued ASU

2023-07,

Segment Reporting (Topic 280)—Improvements to Reportable Segment Disclosures,

which focuses on improving reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. A public entity shall disclose for each reportable segment the significant expense categories and amounts that are regularly provided to the CODM and included in reported segment profit or loss. ASU

2023-07

also requires public entities to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. Entities are permitted to disclose more than one measure of a segment’s profit or loss if such measures are used by the CODM to allocate resources and assess performance, as long as at least one of those measures is determined in a way that is most consistent with the measurement principles used to measure the corresponding amounts in the consolidated financial statements. ASU

2023-07

is applied retrospectively to all periods presented in financial statements, unless it is impracticable. This update will be effective for the Group’s fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Group is currently in the process of evaluating the disclosure impact of adopting ASU

2023-07.

In December 2023, the FASB issued ASU

2023-09,

Income Taxes (Topic 740)—Improvements to Income Tax Disclosures

, which provide more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The new guidance is required to be applied on a prospective basis. Retrospective application is permitted. This guidance is effective for the Group for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. 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.

Income Tax - Unrecognized Tax Benefits (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)
Schedule Of Unrecognized Tax Benefits [Abstract]
Balance at beginning of the year	¥ 7,342	$ 1,034	¥ 0
Additions	12,011	1,692	7,342
Balance at end of the year	¥ 19,353	$ 2,726	¥ 7,342

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, 2023 CNY (¥) ¥ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 CNY (¥) ¥ / shares shares	Dec. 31, 2021 CNY (¥) ¥ / shares shares
Common Class A [Member]
Denominator:
Weighted average shares outstanding used in loss per share - basic	85,071,691	85,071,691	86,584,100	86,883,011
Weighted average shares outstanding used in loss per share - diluted	85,071,691	85,071,691	86,584,100	86,883,011
Loss per share - basic \| (per share)	¥ (6.38)	$ (0.9)	¥ (9.35)	¥ (7.65)
Loss per share - diluted \| (per share)	¥ (6.38)	$ (0.9)	¥ (9.35)	¥ (7.65)
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)	¥ (6.38)	$ (0.9)	¥ (9.35)	¥ (7.65)
Loss per share - diluted \| (per share)	¥ (6.38)	$ (0.9)	¥ (9.35)	¥ (7.65)
Common Stock [Member] \| Common Class A [Member]
Numerator:
Net loss attributable to ordinary shareholders	¥ (543,089)	$ (76,492)	¥ (809,298)	¥ (664,244)
Denominator:
Weighted-average number of ordinary shares outstanding	85,188,137	85,188,137	87,005,610	87,556,581
Effect of unvested restricted shares	(116,446)	(116,446)	(421,510)	(673,570)
Common Stock [Member] \| Common Class B [Member]
Numerator:
Net loss attributable to ordinary shareholders	¥ (110,600)	$ (15,578)	¥ (161,935)	¥ (132,453)
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

Condensed Financial Information of the Parent Company - Schedule of Condensed Statements of Comprehensive Loss (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Revenues	¥ 537,435	$ 75,696	¥ 563,238	¥ 507,862
Cost of revenues	174,208	24,537	183,199	143,716
Gross Profit	363,227	51,159	380,039	364,146
Operating expenses:
General and administrative expenses	437,821	61,666	568,284	490,256
Loss from operations	(669,321)	(94,272)	(980,407)	(797,064)
Interest income	17,956	2,529	9,356	3,457
Loss before income tax	(651,301)	(91,734)	(969,248)	(795,798)
Income tax expenses	2,388	336	1,985	899
Net loss	(653,689)	(92,070)	(971,233)	(796,697)
Other comprehensive (loss) income, net of tax of nil:
Foreign currency translation adjustments	4,189	590	41,347	(39,480)
Total comprehensive loss	(649,500)	(91,480)	(929,886)	(836,177)
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	(11,616)	(1,636)	(31,041)	(48,566)
Share of losses in subsidiaries, the VIE and the VIE's subsidiaries	(645,522)	(90,920)	(943,534)	(750,015)
Total operating expenses	(657,138)	(92,556)	(974,575)	(798,581)
Loss from operations	(657,138)	(92,556)	(974,575)	(798,581)
Interest income	3,811	537	3,636	2,365
Other expense, net	(362)	(51)	(294)	(481)
Loss before income tax	(653,689)	(92,070)	(971,233)	(796,697)
Income tax expenses	0	0	0	0
Net loss	(653,689)	(92,070)	(971,233)	(796,697)
Other comprehensive (loss) income, net of tax of nil:
Foreign currency translation adjustments	4,189	590	41,347	(39,480)
Total comprehensive loss	¥ (649,500)	$ (91,480)	¥ (929,886)	¥ (836,177)

Intangible Assets, Net

12 Months Ended

Dec. 31, 2023

IntangibleAssets [Abstract]

Intangible Assets, Net

9	INTANGIBLE ASSETS, NET

Intangible assets consist of the following:


	As of December 31,
	2022			2023
	RMB			RMB			US$
Computer software		10,654			11,590			1,633
Accumulated amortization		(8,668	)		(10,626	)		(1,497	)

		1,986			964			136

Amortization expenses recognized for the years ended December 31, 2021, 2022 and 2023 were RMB3,162, RMB3,349 and RMB1,948 (US$274), respectively. As of December 31, 2023, estimated amortization expenses of the existing intangible assets for each of the next five years was RMB700, RMB264, nil, nil and nil, respectively.

Related Party Transactions

12 Months Ended

Dec. 31, 2023

Related Party Transactions

16	RELATED PARTY TRANSACTIONS

a)	Related parties


Name of related parties		Relationship
EaSuMed Holding Ltd.		Equity method investee
Guangzhou Burning Rock Biological Engineering Co., Ltd.		Company controlled by the Chief Executive Officer

The Group had the following related party transactions:


	For the years ended December 31,
	2021		2022		2023
	RMB		RMB		RMB		US$
Service received from:
EaSuMed Holding Ltd.		2,195		201		18		3

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

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

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Segment Reporting - Summary Of Revenues By Geographic Area (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Revenue From External Customers By Geographic Areas [Line Items]
Revenues	¥ 537,435	$ 75,696	¥ 563,238	¥ 507,862
PRC
Revenue From External Customers By Geographic Areas [Line Items]
Revenues	534,928	75,343	553,304	504,052
UNITED STATES
Revenue From External Customers By Geographic Areas [Line Items]
Revenues	¥ 2,507	$ 353	¥ 9,934	¥ 3,810

- Definition

+ References

+ Details

Intangible Assets, Net - Summary of Intangible Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)
Finite-Lived Intangible Assets [Line Items]
Computer software	¥ 11,590	$ 1,633	¥ 10,654
Accumulated amortization	(10,626)	(1,497)	(8,668)
Intangible assets net (excluding goodwill)	¥ 964	$ 136	¥ 1,986

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	Sep. 30, 2022 USD ($) shares	Dec. 31, 2020 CNY (¥) shares	Dec. 31, 2020 shares	Dec. 31, 2023 CNY (¥) Employees shares	Dec. 31, 2023 USD ($) Employees $ / shares	Dec. 31, 2022 CNY (¥) Employees shares	Dec. 31, 2022 $ / shares shares	Dec. 31, 2021 CNY (¥)	Dec. 31, 2021 USD ($) $ / shares	Dec. 31, 2023 USD ($) shares	Jun. 25, 2020 $ / shares	May 09, 2020 $ / 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
Sharebased payment award expiration period					10 years	10 years
Options vested in period fair value					¥ 39,410	$ 5,551	¥ 23,816		¥ 21,207
Compensation cost not yet recognized stock options					255,575						$ 35,997
Share-based payment arrangement, expense					260,719	36,722	326,784		282,433
Share Based Compensation, Options exercised total intrinsic value					¥ 229	$ 32	¥ 1,686		¥ 8,355
Options outstanding					21,005,541		20,060,112	20,060,112			21,005,541
Incremental expenses related to the cash settled component \| ¥							¥ 27,413
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value \| $ / shares						$ 3.07		$ 0.66		$ 22.64
Employee Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost not yet recognized period for recognition					1 year 8 months 15 days	1 year 8 months 15 days
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	4,755,000						4,755,000
Vesting period					4 years	4 years
ESIP NO.1 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of eligible employees affected \| Employees							90
ESIP NO.1 [Member] \| 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 [Member] \| 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 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share compensation guaranteed return percentage to eligible employees							5.00%	5.00%
Number of eligible employees affected \| Employees							90
ESIP NO.2 [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%
ESIP NO.2 [Member] \| 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 [Member] \| 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]
Sharebased payment award expiration period					10 years	10 years
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]
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%
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	12,533,016
Vesting period									5 years
Options outstanding	10,383,868
Total incremental cost \| ¥					¥ 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
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
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]
Share-based payment arrangement, expense					¥ 5,103	$ 719	¥ 28,109		¥ 15,899
Number of eligible employees affected \| Employees					102	102

Contract Assets, Net

12 Months Ended

Dec. 31, 2023

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

Contract Assets, Net

5	CONTRACT ASSETS, NET


	As of December 31,
	2022			2023
	RMB			RMB			US$
Contract assets		77,527			81,538			11,484
Allowance for credit losses		(35,770	)		(58,790	)		(8,280	)

		41,757			22,748			3,204

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


	As of December 31,
	2021		2022		2023
	RMB		RMB		RMB		US$
Balance at the beginning of the year		3,497		14,478		35,770		5,038
Adoption of ASC 326		2,383		—		—		—
Provisions		8,598		21,292		23,020		3,242

Balance at the end of the year		14,478		35,770		58,790		8,280

For the year ended December 31, 2023, the Group recorded a specific provision for credit losses of RMB22,148 (US$3,119) for two customers assessed individually with different economic characteristics than the general pool of accounts receivable.

- 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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

Organization and Basis of Presentation - Summary of Subsidiaries, VIE and VIE's Subsidiaries (Detail)	12 Months Ended
	Dec. 31, 2023
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of incorporation	Mar. 10, 2014
Subsidiaries [Member] \| BR Hong Kong Limited [Member]
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 [Member] \| Beijing Burning Rock Biotech Co Ltd. [Member]
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 [Member] \| Burning Rock Biotechnology (Shanghai) Co Ltd. [Member]
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 [Member] \| Burning Rock Dx LLC [Member]
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 [Member] \| Burning Rock (Beijing) Biotechnology Co Ltd. [Member]
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 [Member] \| Guangzhou Burning Rock Dx Co Ltd. [Member]
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 [Member] \| Guangzhou Burning Rock Medical Equipment Co Ltd. [Member]
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 laboratory equipment sales and sales of reagent kits

Accounts Receivable, Net - Summary of Account Receivable (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)
Receivables [Abstract]
Accounts receivable	¥ 165,254	$ 23,276	¥ 152,868
Allowance for credit losses	(38,396)	(5,408)	(42,914)
Accounts Receivable, Net	¥ 126,858	$ 17,868	¥ 109,954

Intangible Assets, Net - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
IntangibleAssets [Abstract]
Amortization expenses	¥ 1,948	$ 274	¥ 3,349	¥ 3,162
2024	700
2025	264
2026	0
2027	0
2028	¥ 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, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Loss before income tax	¥ (651,301)	$ (91,734)	¥ (969,248)	¥ (795,798)
PRC statutory income tax rate	25.00%	25.00%	25.00%	25.00%
Income tax at statutory tax rate	¥ (162,825)	$ (22,933)	¥ (242,312)	¥ (198,950)
Effect of different tax rates	(439)	(62)	3,391	(10,702)
Research and development super-deduction	(21,812)	(3,072)	(13,376)	(9,897)
Non-deductible expenses	69,646	9,809	66,254	84,029
Non-taxable income	(1,807)	(255)	(575)	(872)
Expiration of Tax Attributes	12,421	1,749	6,540	0
Deferred only adjustment	(3,083)	(434)	0	0
TP adjustment	12,011	1,692	7,342	0
Interest and penalty	219	31	0	0
Tax rate change	(13,453)	(1,895)	1,102	0
Provision to return	2,722	383	(120)	0
Changes in valuation allowance	98,530	13,878	172,637	112,693
Income tax expenses	2,388	336	1,985	899
PRC Subsidiaries [Member]
Income tax at statutory tax rate	¥ 10,258	$ 1,445	¥ 1,102	¥ 24,598

Accrued Liabilities And Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

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,
	2022		2023
	RMB		RMB		US$
Accrued payroll and welfare		70,989		50,862		7,164
Other taxes and surcharge		11,025		20,619		2,904
Accrued reimbursement expenses		23,197		12,881		1,814
Professional service fees		10,042		1,628		229
Guaranteed return to eligible employees*		38,972		—		—
Others		19,607		18,945		2,669

		173,832		104,935		14,780

*	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 12.

Organization and Basis of Presentation - Summary of Financial Information of VIE and VIE's Subsidiaries (Parenthetical) (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Table Text Block Supplement [Abstract]
Accounts Receivable, Allowance	¥ 38,396	$ 5,408	¥ 42,914
Contract Assets, Net Of Allowances	58,790	8,280	35,770	$ 5,038	¥ 14,478	¥ 3,497
Variable Interest Entity, Primary Beneficiary [Member]
Table Text Block Supplement [Abstract]
Accounts Receivable, Allowance	38,123	5,370	45,647
Contract Assets, Net Of Allowances	¥ 58,790	$ 8,280	¥ 35,770

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

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

Restricted Net Assets - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 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			¥ 386,266
VIE And VIE Subsidiaries [Member]
Restricted Net Assets [Line Items]
Restricted net assets	¥ 116,910	$ 16,466

Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

17	COMMITMENTS AND CONTINGENCIES

Short-term operating lease commitments

The Group had short-term operating lease commitments for certain offices of RMB4,420 (US$623) as of December 31, 2023, 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.

Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Income Taxes

14	INCOME TAXES

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, 2023. Burning Rock Dx LLC operated its business in the states of California, Maryland, New Jersey and Colorado, and was also subject to state income tax at rates of approximately 8.84%, 8.25%, 9% and 4.4%, respectively, for the year ended December 31, 2023.

Hong Kong

BR Hong Kong Limited is incorporated in Hong Kong and is subject to Hong Kong profits tax

of 16.5%

on its activities conducted in Hong Kong.

PRC

The Company’ subsidiaries, VIE and subsidiaries of the VIE domiciled in the PRC are subject to the statutory rate of 25%, in accordance with the Enterprise Income Tax law (the ‘‘EIT Law’’), which was effective since January 1, 2008 except for the following entity which is eligible for a preferential tax rate.

Guangzhou Burning Rock Dx Co., Ltd. was recognized as a qualified HNTE under the EIT Law by the relevant government authorities in December 2022 and is subject to a preferential rate of 15% for three years from 2022 to 2024.

Dividends, interests, rent or royalties payable by the Company’s PRC subsidiaries, to non-PRC resident enterprises, and proceeds from any such non-resident enterprise investor’s disposition of assets (after deducting the net value of such assets) shall be subject to 10% withholding tax, unless the respective non-PRC resident enterprise’s jurisdiction of incorporation has a tax treaty or arrangements with China that provides for a reduced withholding tax rate or an exemption from withholding tax.

The Group’s loss before income tax consists of:


	For the years ended December 31,
	2021			2022			2023
	RMB			RMB			RMB			US$
PRC		(704,003	)		(892,612	)		(604,997	)		(85,211	)
Non-PRC		(91,795	)		(76,636	)		(46,304	)		(6,522	)

Total loss before income tax		(795,798	)		(969,248	)		(651,301	)		(91,734	)

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


	For the years ended December 31,
	2021		2022		2023
	RMB		RMB		RMB		US$
Current income tax expenses		899		1,985		2,388		336
Deferred income tax expenses		—		—		—		—
Total income tax expenses		899		1,985		2,388		336

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,
	2021			2022			2023
	RMB			RMB			RMB			US$
Loss before income tax		(795,798	)		(969,248	)		(651,301	)		(91,734	)
PRC statutory income tax rate		25	%		25	%		25	%		25	%
Income tax at statutory tax rate		(198,950	)		(242,312	)		(162,825	)		(22,933	)
Effect of different tax rates		(10,702	)		3,391			(439	)		(62	)
Effect of PRC preferential tax rates		24,598			1,102			10,258			1,445
Research and development super-deduction		(9,897	)		(13,376	)		(21,812	)		(3,072	)
Non-deductible expenses		84,029			66,254			69,646			9,809
Non-taxable income		(872	)		(575	)		(1,807	)		(255	)
Expiration of tax attributes		—			6,540			12,421			1,749
Deferred only adjustment		—			—			(3,083	)		(434	)
TP adjustment		—			7,342			12,011			1,692
Interest and penalty		—			—			219			31
Tax rate change		—			1,102			(13,453	)		(1,895	)
Provision to return		—			(120	)		2,722			383
Changes in valuation allowance		112,693			172,637			98,530			13,878

Income tax expenses		899			1,985			2,388			336

The principal components of the deferred tax assets and liabilities are as follows:


	A s of December 31,
	2022			2023
	RMB			RMB			US$
Deferred tax assets:
Accruals and reserves		28,725			34,972			4,926
Net operating loss carried forward		182,191			217,850			30,684
Government grants		99			—			—
Depreciation and amortization		4,160			476			67
Excessive education fee		593			556			78
Capitalized research and development expense		5,581			20,513			2,889
Research and development expense recognition		215,026			258,008			36,340
Deferred revenue recognition		1,161			775			109
Excessive donation expense carried forward		2,533			1,881			265
Operating lease liabilities		10,405			3,113			438

Gross deferred tax assets		450,474			538,144			75,796

Less: Valuation allowance		(436,833	)		(535,363	)		(75,404	)

Total deferred tax assets		13,641			2,781			392

Deferred tax liabilities:
Operating right - of - use assets		(13,075	)		(2,781	)		(392	)
Depreciation and amortization		(566	)		—			—

Total deferred tax liabilities		(13,641	)		(2,781	)		(392	)

Net deferred tax assets		—			—			—

The Company operates through its subsidiaries, VIE and subsidiaries of the VIE and valuation allowance is considered on an individual entity basis. The Company recorded full valuation allowance against deferred tax assets of those entities that were in a three-year cumulative financial loss and are not forecasting profits in the near future as of December 31, 2022 and 2023. In making such determination, the Company also evaluated a variety of factors including the Company’s operating history, accumulated deficit, existence of taxable temporary differences and reversal periods.

As of December 31, 2022 and 2023, the Group had net operating losses of RMB706,384 and RMB870,943 (US$122,670), respectively, from

its

PRC

subsidiaries and US subsidiary.

The tax losses in the PRC can be carried forward for five years to offset future taxable

income

, and the period

s extended to ten years for

entities that qualify as a HNTE. The Company’s net operating losses from PRC subsidiaries are estimated to expire beginning

2024, and the net operating losses from United States subsidiary can be carried forward with no expiration date.

As of December 31, 2023, the Company intends to permanently reinvest the undistributed earnings from foreign subsidiaries to fund future operations. As of December 31, 2023, the total amount of undistributed earnings from its PRC subsidiaries as well as VIE is RMB nil. The total undistributed

earnings of the Company’s Hong Kong subsidiary

RMB30,867 (US$4,348)

The amount of unrecognized deferred tax liabilities for temporary differences related to investments

in foreign subsidiaries

is not determined because such a determination is not practicable

Unrecognized tax benefits

As of December 31, 2022 and 2023, the

Company recorded an

unrecognized tax benefits of

RMB7,342 and RMB19,353 (US$2,726), respectively, of which

RMB1,901 and RMB4,070 (US$573)

re presented

on a net basis against the deferred tax assets related to tax loss carry forwards on the consolidated balance sheets. It is possible that the amount of uncertain tax position will change in the next twelve months; however, an estimate of the range of the possible outcomes cannot be made at this moment. As of December 31, 2023, unrecognized tax benefits of RMB19,353 (US$2,726), if ultimately recognized, will impact the effective tax rate. A reconciliation of the beginning and ending amount of unrecognized tax benefit was as follows:


	For the years ended December 31,
	2022		2023
	RMB		RMB		US$
Balance at beginning of the year		—		7,342		1,034
Additions		7,342		12,011		1,692

Balance at end of the year		7,342		19,353		2,726

The Company records interest and penalties as part of its income tax expense. For the year ended December 31, 2023, the Company

recorded RMB219 (US$31) of

interest expense in relation to the unrecognized tax benefit into income tax expense. The accumulated interest expense accrued in relation to the unrecognized tax benefit is RMB219 (US$31) as of December 31, 2023.

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 2023 remain open to examination by the respective tax authorities. The Group may also be subject to examinations of 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
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Prepayments And Other Current Assets - Summary of Prepayments And Other Current Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)
Deferred Costs Capitalized Prepaid And Other Assets [Abstract]
Deductible input VAT	¥ 17,027	$ 2,398	¥ 18,416
Prepayments	15,845	2,232	20,523
Deposits	13,405	1,888	2,094
Interest receivable	1,179	166	103
Others	2,798	395	10,326
Prepayments and other Current Asset	¥ 50,254	$ 7,079	¥ 51,462

Inventories, Net

12 Months Ended

Dec. 31, 2023

Inventory Disclosure [Abstract]

Inventories, Net

6	INVENTORIES, NET


	As of December 31,
	2022		2023
	RMB		RMB		US$
Raw materials		87,428		42,703		6,014
Work in progress		7,586		5,258		741
Finished goods		35,307		21,059		2,966

	130,321		69,020		9,721

Share-Based Compensation - Summary of Share Options Activity (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Number of Options, Outstanding Beginning	20,060,112
Number of Options, Granted	3,824,912
Number of Options, Exercised	(235,905)
Number of Options, Forfeited	(2,643,578)
Number of Options, Outstanding Ending	21,005,541	20,060,112
Number of Options, Vested and expected to vest	21,005,541
Number of Options, Exercisable	894,333
Weighted-Average Exercise Price, Outstanding beginning	$ 2.0527
Weighted-Average Exercise Price, Granted	0.0002
Weighted-Average Exercise Price, Exercised	0.0002
Weighted-Average Exercise Price, Forfeited	1.6232
Weighted-Average Exercise Price, Outstanding Ending	1.756	$ 2.0527
Weighted-Average Exercise Price, Vested and expected to vest	1.756
Weighted-Average Exercise Price, Exercisable	4.1228
Weighted-Average Grant Date Fair Value, Outstanding Beginning	8.43
Weighted-Average Grant Date Fair Value, Granted	3.07	0.66	$ 22.64
Weighted-Average Grant Date Fair Value, Exercised	7.5
Weighted-Average Grant Date Fair Value, Forfeited	5.37
Weighted-Average Grant Date Fair Value, Outstanding Ending	7.84	$ 8.43
Weighted-Average Grant Date Fair Value, Vested and expected to vest	7.84
Weighted-Average Grant Date Fair Value, Exercisable	$ 7.73
Weighted-Average Remaining Contractual Term, Outstanding	5 years 7 months 9 days	8 years 11 months 4 days
Weighted-Average Remaining Contractual Term, Vested and expected to vest	5 years 7 months 9 days
Weighted-Average Remaining Contractual Term, Exercisable	5 years 7 months 9 days
Aggregate Intrinsic Value, Outstanding	$ 10,441	$ 19,280
Aggregate Intrinsic Value, Vested and expected to vest	10,441
Aggregate Intrinsic Value, Exercisable	$ 722

Leases - Additional Information (Detail)	Dec. 31, 2023	Dec. 31, 2022
Weighted-average remaining lease term for operating leases (in years):	1 year 3 months 14 days	1 year 6 months 29 days
Weighted-average discount rate for operating leases:	5.66%	4.95%

Leases - Schedule of total rental related expenses (Detail) - Dec. 31, 2023 ¥ in Thousands, $ in Thousands	CNY (¥)	USD ($)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2024	¥ 9,091	$ 1,281
2025	3,809	536
Total future lease payments	12,900	1,817
Less: imputed interest	(576)	(81)
Total lease liability balance	¥ 12,324	$ 1,736

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2023

Summary of Relationship With Related Party

a)	Related parties


Name of related parties		Relationship
EaSuMed Holding Ltd.		Equity method investee
Guangzhou Burning Rock Biological Engineering Co., Ltd.		Company controlled by the Chief Executive Officer

Summary of Related Party Transactions

The Group had the following related party transactions:


	For the years ended December 31,
	2021		2022		2023
	RMB		RMB		RMB		US$
Service received from:
EaSuMed Holding Ltd.		2,195		201		18		3

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

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

Inventories, Net (Tables)

12 Months Ended

Dec. 31, 2023

Inventory, Work in Process and Raw Materials [Abstract]

Summary of Inventories


	As of December 31,
	2022		2023
	RMB		RMB		US$
Raw materials		87,428		42,703		6,014
Work in progress		7,586		5,258		741
Finished goods		35,307		21,059		2,966

	130,321		69,020		9,721

Share-Based Compensation - Summary of Share-Based Compensation Expenses (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	¥ 260,719	$ 36,722	¥ 326,784	¥ 282,433
Cost of Revenues [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	2,313	326	1,783	1,504
Research and Development Expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	53,474	7,532	52,873	29,637
Selling and Marketing Expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	9,658	1,360	8,525	9,612
General and Administrative Expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based Payment Arrangement, Expense	¥ 195,274	$ 27,504	¥ 263,603	¥ 241,680

Organization and Basis of Presentation

12 Months Ended

Dec. 31, 2023

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.

As of December 31, 2023, 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 equity ownership, through a series of contractual arrangements (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.

Equity Interest Pledge Agreement

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,
	2022		2023
	RMB		RMB		US$
Cash and cash equivalents		376,735		314,724		44,328
Restricted cash		10,277		20		3
Accounts receivable (net of allowance of RMB45,647 and RMB38,123 (US$5,370) as of December 31, 2022 and 2023, respectively)		109,948		126,851		17,867
Contract assets (net of allowance of RMB35,770 and RMB58,790 (US$8,280) as of December 31, 2022 and 2023, respectively)		41,757		22,748		3,204
Inter-company receivables*		245,391		343,342		48,359
Inventories		114,340		61,169		8,615
Prepayments and other current assets		19,215		16,855		2,374

Total current assets		917,663		885,709		124,750

Property and equipment, net		59,465		45,533		6,413
Intangible assets, net		161		38		5
Other non-current assets		10,165		2,398		338
Operating right-of-use assets		28,805		4,524		637

Total non-current assets		98,596		52,493		7,393

TOTAL ASSETS		1,016,259		938,202		132,143

Accounts payable		10,139		11,209		1,579
Deferred revenue		145,117		127,631		17,976
Inter-company payables*		1,601,116		1,693,577		238,535
Accrued liabilities and other current liabilities		107,240		71,144		10,021
Customer deposits		1,803		1,197		169
Current portion of operating lease liabilities		25,953		3,639		513

Total current liabilities		1,891,368		1,908,397		268,793

Other non-current liabilities		1,901		4,288		604
Non-current portion of operating lease liabilities		4,640		—		—

Total non-current liabilities		6,541		4,288		604

TOTAL LIABILITIES		1,897,909		1,912,685		269,397

*	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,
	2021			2022			2023

	RMB			RMB			RMB			US$
Revenues		526,071			557,667			537,502			75,706
Net loss		(508,803	)		(605,934	)		(340,575	)		(47,969	)

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,
	2021			2022			2023

	RMB			RMB			RMB			US$
Net cash used in operating activities		(257,506	)		(139,381	)		(2,768	)		(391	)
Net cash used in investing activities		(11,265	)		(37,088	)		(606	)		(86	)
Net cash generated from (used in) financing activities		304,623			377,630			(68,894	)		(9,704	)

As of December 31, 2022 and 2023, there were no pledges or collateralization of the assets of the VIE and the VIE’s subsidiaries. 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.

Accounts Receivable, Net

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Accounts Receivable, Net

4	ACCOUNTS RECEIVABLE, NET


	As of December 31,
	2022			2023
	RMB			RMB			US$
Accounts receivable		152,868			165,254			23,276
Allowance for credit losses		(42,914	)		(38,396	)		(5,408	)

		109,954			126,858			17,868

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


	As of December 31,
	2021		2022		2023
	RMB		RMB		RMB			US$
Balance at the beginning of the year		24,215		39,166		42,914			6,044
Adoption of ASC 326		11,358		—		—			—
Provisions/(Reversals)		3,593		3,748		(4,518	)		(636	)

Balance at the end of the year		39,166		42,914		38,396			5,408

For the year ended December 31, 2023, the Group recorded a specific provision for credit losses of RMB2,632 (US$371) for two customers assessed individually with different economic characteristics than the general pool of accounts receivable.

Consolidated Statements Of Shareholders' Equity ¥ in Thousands, $ in Thousands	CNY (¥) shares	USD ($) shares	Common Stock [Member] CNY (¥) shares	Common Stock [Member] USD ($) shares	Additional paid-in capital [Member] CNY (¥)	Additional paid-in capital [Member] USD ($)	Accumulated deficits [Member] CNY (¥)	Accumulated deficits [Member] USD ($)	Accumulated other comprehensive (loss) income [Member] CNY (¥)	Accumulated other comprehensive (loss) income [Member] USD ($)	Treasury stock [Member] CNY (¥)	Treasury stock [Member] USD ($)
Beginning balance at Dec. 31, 2020	¥ 2,421,004		¥ 137		¥ 4,006,616		¥ (1,418,160)		¥ (167,589)		¥ 0
Beginning balance, (in shares) at Dec. 31, 2020 \| shares			104,781,929	104,781,929
Net loss	(796,697)		¥ 0		0		(796,697)		0		0
Adoption of ASC 326	(13,856)						(13,856)
Other comprehensive income	(39,480)		0		0		0		(39,480)		0
Share-based compensation (note 12)	282,433		¥ 0		282,433		0		0		0
Purchase of treasury stock (note 13)	(4,270)										(4,270)
Purchase of treasury stock (note 13) (in shares) \| shares			(61,026)	(61,026)
Exercise of options (note 12)	0		¥ 0		(4,270)		0		0		4,270
Exercise of options (note 12) (in shares) \| shares			425,407	425,407
Issuance of restricted shares (note 12) \| 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 at Dec. 31, 2021	1,845,311		¥ 137		4,280,956		(2,228,713)		(207,069)		0
Ending balance, (in shares) at Dec. 31, 2021 \| shares			105,108,849	105,108,849
Net loss	(971,233)						(971,233)
Other comprehensive income	41,347								41,347
Share-based compensation (note 12)	326,784				326,784
Purchase of treasury stock (note 13)	(71,834)				(9,657)						(62,177)
Purchase of treasury stock (note 13) (in shares) \| shares			(3,187,025)	(3,187,025)
Exercise of options (note 12)	1		¥ 1		(3,258)						3,258
Exercise of options (note 12) (in shares) \| shares			746,042	746,042
Issuance of restricted shares (note 12) \| 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 at Dec. 31, 2022	1,158,341		¥ 138		4,582,790		(3,199,946)		(165,722)		(58,919)
Ending balance, (in shares) at Dec. 31, 2022 \| shares			102,643,444	102,643,444
Net loss	(653,700)	$ (92,070)					(653,689)
Other comprehensive income	4,189								4,189
Share-based compensation (note 12)	260,719				260,719
Purchase of treasury stock (note 13)	¥ (1,071)		¥ (1)		5,907						(6,977)
Purchase of treasury stock (note 13) (in shares) \| shares			(449,783)	(449,783)
Exercise of options (note 12) (in shares) \| shares	235,905	235,905	258,646	258,646
Refund for prepaid subscription for forfeited restricted shares	¥ (79)				(79)
Refund for prepaid subscription for forfeited restricted shares (in shares) \| shares			(11,859)	(11,859)
Ending balance at Dec. 31, 2023	¥ 768,410	$ 108,229	¥ 137	$ 19	¥ 4,849,337	$ 683,015	¥ (3,853,635)	$ (542,773)	¥ (161,533)	$ (22,751)	¥ (65,896)	$ (9,281)
Ending balance, (in shares) at Dec. 31, 2023 \| shares			102,440,448	102,440,448

Condensed Financial Information of the Parent Company - Schedule of Condensed Balance Sheets (Parenthetical) (Detail) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
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	85,115,600	85,318,596
Ordinary Shares, Shares outstanding	85,115,600	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
Parent Company [Member] \| 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	85,318,596
Ordinary Shares, Shares outstanding	85,115,600	85,115,600
Parent Company [Member] \| 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

Condensed Financial Information of the Parent Company

12 Months Ended

Dec. 31, 2023

Condensed Financial Information Disclosure [Abstract]

Condensed Financial Information of the Parent Company

19	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, the VIE and the VIE’s subsidiaries was reduced to nil as of December 31, 2022 and 2023 and the carrying amount of “Inter-company receivables” 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,
	2022		2023
	RMB		RMB		US$
ASSETS
Current assets:
Cash and cash equivalents		71,858		14,171		1,996
Restricted cash		2,120		62		9
Inter-company receivables		3,057,703		3,152,747		444,055
Prepayments and other current assets		121		315		44

Total current assets		3,131,802		3,167,295		446,104

Non-current assets:
Equity method investment		690		337		47
Property and equipment, net		1,278		627		89

Total non-current assets		1,968		964		136

Total assets		3,133,770		3,168,259		446,240

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Inter-company payables		1,964,454		2,399,333		337,939
Accrued liabilities and other current liabilities		10,975		516		73

Total current liabilities		1,975,429		2,399,849		338,012

Total liabilities		1,975,429		2,399,849		338,012


	As of December 31,
	2022			2023
	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; 85,318,596 and 85,115,600 shares issued and outstanding as of December 31, 2022 and 2023, respectively)		117			116			16
Class B ordinary shares (par value of US$0.0002 per share; 20,000,000 shares authorized; 17,324,848 shares issued and outstanding as of December 31, 2022 and 2023)		21			21			3
Treasury stock		(58,919	)		(65,896	)		(9,281	)
Additional paid-in capital		4,582,790			4,849,337			683,015
Accumulated deficits		(3,199,946	)		(3,853,635	)		(542,774	)
Accumulated other comprehensive loss		(165,722	)		(161,533	)		(22,751	)

Total shareholders’ equity		1,158,341			768,410			108,228

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY		3,133,770			3,168,259			446,240

Condensed Statements of Comprehensive Loss


	For the years ended December 31,
	2021			2022			2023
	RMB			RMB			RMB			US$
Revenues		—			—			—			—

Cost of revenues		—			—			—			—

Gross profit		—			—			—			—

Operating expenses:
General and administrative expenses		(48,566	)		(31,041	)		(11,616	)		(1,636	)
Share of losses in subsidiaries, the VIE and the VIE’s subsidiaries		(750,015	)		(943,534	)		(645,522	)		(90,920	)

Total operating expenses		(798,581	)		(974,575	)		(657,138	)		(92,556	)

Loss from operations		(798,581	)		(974,575	)		(657,138	)		(92,556	)

Interest income		2,365			3,636			3,811			537
Other expense, net		(481	)		(294	)		(362	)		(51	)

Loss before income taxes		(796,697	)		(971,233	)		(653,689	)		(92,070	)

Income tax expenses		—			—			—			—

Net loss		(796,697	)		(971,233	)		(653,689	)		(92,070	)

Other comprehensive (loss) income, net of tax of nil:		—			—			—			—
Foreign currency translation adjustments		(39,480	)		41,347			4,189			590
Total comprehensive loss		(836,177	)		(929,886	)		(649,500	)		(91,480	)

Condensed Statements of Cash Flows


	For the years ended December 31,
	2021			2022			2023
	RMB			RMB			RMB			US$
Net cash used in operating activities		(51,411	)		(19,357	)		(19,253	)		(2,712	)
Net cash (used in) generated from investing activities		(1,179,603	)		125,576			(41,305	)		(5,818	)
Net cash used in financing activities		—			(66,850	)		—			—
Effect of exchange rate changes		(484	)		1,508			813			115

Net (decrease) increase in cash, cash equivalents and restricted cash		(1,231,498	)		40,877			(59,745	)		(8,415	)

Cash, cash equivalents and restricted cash at the beginning of year		1,264,599			33,101			73,978			10,420

Cash, cash equivalents and restricted cash at the end of year		33,101			73,978			14,233			2,005

Condensed Financial Information of the Parent Company - Additional Information (Detail) - Parent Company [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Condensed Balance Sheet Statements, Captions [Line Items]
Investments In Subsidiary Gross Reductions	$ 0	$ 0
Cash Dividends Paid to Parent	$ 0

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2023

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

Comparative Information

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

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

7.0999

per US$1.00 on December

Cash and cash equivalents

Restricted cash

Accounts receivable, contract assets and allowance for credit losses

Inventories

Investment

Investments

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 bear interest at rates which approximate market interest rates.

non-recurring

basis as of December 31, 2022 and 2023.

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

The Group evaluates the recoverability of its long-lived assets, including fixed assets, operating

right-of-use

No impairment loss was recorded for the years ended December 31, 2021, 2022 and 2023.

Segment reporting

In accordance with ASC 280,

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

two-year

Revenue from

in-hospital

business

Revenue from

in-hospital

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

Revenue from pharma research and development services

Contract assets and liabilities

provision for credit losses

of RMB23,020 (US$3,242) for the year ended December 31, 2023.

The transaction prices allocated to the remaining performance obligations (unsatisfied or partially satisfied) as of December 31, 2022 and 2023 were

RMB393,803 and RMB577,266 (US$81,306),

Value added taxes and related surcharges

Research and development expenses

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

non-clinical

Government subsidies

Leases

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.

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

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

Modification, replacements or cancellation of awards

Loss per share

In accordance with ASC 260,

Earnings Per Share

Treasury stock policy

Treasury stock

Employee defined contribution plan

Concentration of risks

Liquidity risk

Concentration of credit risk

Concentration of suppliers

Business and economic risk

Currency convertibility risk

Foreign currency exchange rate risk

Recently issued accounting pronouncements

New accounting standards which have 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

New accounting standards which have not yet been adopted

In November 2023, the FASB issued ASU

2023-07,

Segment Reporting (Topic 280)—Improvements to Reportable Segment Disclosures,

2023-07

2023-07.

In December 2023, the FASB issued ASU

2023-09,

Income Taxes (Topic 740)—Improvements to Income Tax Disclosures

Condensed Financial Information of the Parent Company - Schedule of Condensed Balance Sheets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Current assets:
Cash and cash equivalents	¥ 615,096	$ 86,634	¥ 905,451	¥ 1,431,317
Restricted cash	120	17	19,817	7,795
Total current assets	884,096	124,523	1,258,762
Non-current assets:
Equity method investment	337	47	690
Property and equipment, net	131,912	18,579	251,829
Total non-current assets	155,905	21,959	328,705
TOTAL ASSETS	1,040,001	146,482	1,587,467
Current liabilities:
Accrued liabilities and other current liabilities	104,935	14,780	173,832
Total current liabilities	263,364	37,095	411,451
TOTAL LIABILITIES	271,591	38,253	429,126
Shareholders' deficit:
Treasury stock	(65,896)	(9,281)	(58,919)
Additional paid-in capital	4,849,337	683,015	4,582,790
Accumulated deficit	(3,853,635)	(542,773)	(3,199,946)
Accumulated other comprehensive loss	(161,533)	(22,751)	(165,722)
Total shareholders' equity	768,410	108,229	1,158,341	¥ 1,845,311	¥ 2,421,004
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,040,001	146,482	1,587,467
Common Class A [Member]
Shareholders' deficit:
Ordinary shares	116	16	117
Common Class B [Member]
Shareholders' deficit:
Ordinary shares	21	3	21
Parent Company [Member]
Current assets:
Cash and cash equivalents	14,171	1,996	71,858
Restricted cash	62	9	2,120
Inter-company receivables	3,152,747	444,055	3,057,703
Prepayments and other current assets	315	44	121
Total current assets	3,167,295	446,104	3,131,802
Non-current assets:
Equity method investment	337	47	690
Property and equipment, net	627	89	1,278
Total non-current assets	964	136	1,968
TOTAL ASSETS	3,168,259	446,240	3,133,770
Current liabilities:
Inter-company payables	2,399,333	337,939	1,964,454
Accrued liabilities and other current liabilities	516	73	10,975
Total current liabilities	2,399,849	338,012	1,975,429
TOTAL LIABILITIES	2,399,849	338,012	1,975,429
Shareholders' deficit:
Treasury stock	(65,896)	(9,281)	(58,919)
Additional paid-in capital	4,849,337	683,015	4,582,790
Accumulated deficit	(3,853,635)	(542,774)	(3,199,946)
Accumulated other comprehensive loss	(161,533)	(22,751)	(165,722)
Total shareholders' equity	768,410	108,228	1,158,341
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	3,168,259	446,240	3,133,770
Parent Company [Member] \| Common Class A [Member]
Shareholders' deficit:
Ordinary shares	116	16	117
Parent Company [Member] \| Common Class B [Member]
Shareholders' deficit:
Ordinary shares	¥ 21	$ 3	¥ 21

Income Taxes - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended					36 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2018	Dec. 31, 2024	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Income tax rate	25.00%	25.00%	25.00%	25.00%
Unrecognized Tax Benefits	¥ 19,353		¥ 7,342	¥ 0			$ 2,726	$ 1,034
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	219	$ 31	0	¥ 0
Undistributed earnings	¥ 30,867	$ 4,348
Effective Income Tax Rate Reconciliation, Disposition of Asset, Percent	10.00%	10.00%
Deferred tax assets, other loss carry forwards	¥ 4,070		1,901				573
VIEs And Subsidiaries Of VIEs [Member]
Income tax rate	25.00%	25.00%
PRC Subsidiaries [Member]
Undistributed earnings
CHINA
Net operating loss carried forward	¥ 870,943		¥ 706,384				$ 122,670
Operating Loss Carryforwards, Expiration Term					5 years
CHINA \| High and New Technology Enterprise [Member]
Income tax rate						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%
MARYLAND
State income tax rate	8.25%	8.25%
NEW JERSEY
State income tax rate	9.00%	9.00%
COLORADO
State income tax rate	4.40%	4.40%

Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2023

IntangibleAssets [Abstract]

Summary of Intangible Assets

Intangible assets consist of the following:


	As of December 31,
	2022			2023
	RMB			RMB			US$
Computer software		10,654			11,590			1,633
Accumulated amortization		(8,668	)		(10,626	)		(1,497	)

		1,986			964			136

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

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,
	2021	2022	2023
Risk-free interest rate	0.97%-2.07%	1.52%-3.94%	3.48%-4.61%
Dividend yield	0%	0%	0%
Expected volatility range	47.67%-72.98%	48.20%-56.00%	47.90%-50.69%
Exercise multiple	N/A	2.8	N/A
Contractual life	10 years	10 years	10 years
Fair market value per ordinary share as at valuation dates	US$9.53 - US$30.50	US$0.013- US$ 9.29	US$0.93- US$ 3.11

Summary of share options activity

The following table summarizes the share option activities for the year ended December 31, 2023:


	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, 2023		20,060,112			2.0527		8.43		8.93		19,280

Granted		3,824,912			0.0002		3.07
Exercised		(235,905	)		0.0002		7.50
Forfeited		(2,643,578	)		1.6232		5.37

Outstanding, December 31, 2023		21,005,541			1.7560		7.84		5.61		10,441

Vested and expected to vest at December 31, 2023		21,005,541			1.7560		7.84		5.61		10,441

Exercisable at December 31, 2023		894,333			4.1228		7.73		5.61		722

Summary of restricted shares activities

The following table summarizes the restricted share activities during the year ended December 31, 2023:


	Number of shares			Weighted average grant date fair value
				US$ per share
Outstanding as of December 31, 2022		251,008			8.71

Vested		(251,008	)		8.71

Outstanding as of December 31, 2023		—			—

Summary of share-based compensation expenses

Total share-based compensation expenses recognized for the years ended December 31, 2021, 2022 and 2023 were as follows:


	For the years ended December 31,
	2021		2022		2023
	RMB		RMB		RMB		US$
Cost of revenues		1,504		1,783		2,313		326
Research and development expenses		29,637		52,873		53,474		7,532
Selling and marketing expenses		9,612		8,525		9,658		1,360
General and administrative expenses		241,680		263,603		195,274		27,504

		282,433		326,784		260,719		36,722

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 year ended December 31, 2023:


	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, 2022		46,710			2.37		9.48		106

Granted		8,612			2.58
Exercised		(23,992	)		2.36

Outstanding, December 31, 2023		31,330			2.43

Vested and expected to vest at December 31, 2023		33,879			2.40		8.72		33

Consolidated Statements Of Comprehensive Loss (Parenthetical) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Cost of Revenue	¥ 174,208	$ 24,537	¥ 183,199	¥ 143,716
Selling and marketing expense	247,711	34,889	370,294	303,096
General and administrative expenses	437,821	61,666	568,284	490,256
Related Party Income	537,435	75,696	563,238	507,862
Related Party [Member]
Cost of Revenue	18	$ 3	0	208
Selling and marketing expense	0		201	235
General and administrative expenses	0		0	1,752
Related Party Income	¥ 0		¥ 0	¥ 628

- Definition

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

Accounts Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Summary of Account Receivable


	As of December 31,
	2022			2023
	RMB			RMB			US$
Accounts receivable		152,868			165,254			23,276
Allowance for credit losses		(42,914	)		(38,396	)		(5,408	)

		109,954			126,858			17,868

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,
	2021		2022		2023
	RMB		RMB		RMB			US$
Balance at the beginning of the year		24,215		39,166		42,914			6,044
Adoption of ASC 326		11,358		—		—			—
Provisions/(Reversals)		3,593		3,748		(4,518	)		(636	)

Balance at the end of the year		39,166		42,914		38,396			5,408

Leases

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Leases

LEASES

As of December 31, 2022 and 2023, the weighted average remaining lease term for the Group’s operating leases were 1.58 years and 1.29 years, respectively, and the corresponding weighted average discount rates were 4.95% and 5.66%, respectively.

The components of lease cost were as follows:


	For the year ended December 31,
	2021			2022		2023
	RMB			RMB		RMB		US$
Operating lease cost		34,785			37,447		35,197		4,957
Short-term lease cost		1,740			2,267		1,971		278
Finance lease cost:
Amortization of ROU assets		3,846			—		—		—
Interest expense on lease liabilities		295			—		—		—
Sublease income		(187	)		—		—		—

Total lease cost		40,479			39,714		37,168		5,235


	For the year ended December 31,
	2021		2022		2023
	RMB		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		37,700		5,310
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		—		—


Future lease payments under operating leases as of December 31, 2023 were as follows: Years ending December 31,	Operating leases
	RMB			US$
2024		9,091			1,281
2025		3,809			536

Total future lease payments		12,900			1,817
Less: imputed interest		(576	)		(81	)

Total lease liability balance		12,324			1,736

Contract Assets, Net - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Schedule of provision for contract assets and allowance for credit losses [Line Items]
Provision for credit losses	¥ 23,020	$ 3,242	¥ 21,292	¥ 8,598
Different Economic Characteristics [Member]
Schedule of provision for contract assets and allowance for credit losses [Line Items]
Provision for credit losses	¥ 22,148	$ 3,119

Contract Assets, Net - Schedule of provision for contract assets and allowance for credit losses (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Schedule of provision for contract assets and allowance for credit losses [Line Items]
Balance at the beginning of the year	¥ 35,770	$ 5,038	¥ 14,478	¥ 3,497
Provision for credit losses	23,020	3,242	21,292	8,598
Balance at the end of the year	58,790	8,280	35,770	14,478
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	¥ 0	¥ 2,383

Share-Based Compensation - Summary of Restricted Share Units (Detail) $ / shares in Units, ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 CNY (¥) $ / shares shares	Dec. 31, 2021 $ / shares	Dec. 31, 2022 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Options, Outstanding Beginning	20,060,112
Number of Options, Granted	3,824,912
Number of Options, Exercised	(235,905)
Number of Options, Outstanding Ending	21,005,541	20,060,112
Number of Options, Vested and expected to vest	21,005,541
Weighted-Average Grant Date Fair Value, Outstanding Beginning \| $ / shares	$ 8.43
Weighted-Average Grant Date Fair Value, Granted \| $ / shares	3.07	$ 0.66	$ 22.64
Weighted-Average Grant Date Fair Value, Outstanding Ending \| $ / shares	7.84	$ 8.43
Weighted-Average Grant Date Fair Value, Vested and expected to vest \| $ / shares	$ 7.84
Weighted-Average Remaining Contractual Term, Outstanding	5 years 7 months 9 days	8 years 11 months 4 days
Weighted-Average Remaining Contractual Term, Vested and expected to vest	5 years 7 months 9 days
Aggregate Intrinsic Value, Outstanding \| $	$ 10,441			$ 19,280
Aggregate Intrinsic Value, Vested and expected to vest \| $	$ 10,441
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Options, Outstanding Beginning	46,710
Number of Options, Granted	8,612
Number of Options, Exercised	(23,992)
Number of Options, Outstanding Ending	31,330	46,710
Number of Options, Vested and expected to vest	33,879
Weighted-Average Grant Date Fair Value, Outstanding Beginning \| $ / shares	$ 2.37
Weighted-Average Grant Date Fair Value, Granted \| $ / shares	2.58
Weighted-Average Grant Date Fair Value, Exercised \| $ / shares	2.36
Weighted-Average Grant Date Fair Value, Outstanding Ending \| $ / shares	2.43	$ 2.37
Weighted-Average Grant Date Fair Value, Vested and expected to vest \| $ / shares	$ 2.4
Weighted-Average Remaining Contractual Term, Outstanding		9 years 5 months 23 days
Weighted-Average Remaining Contractual Term, Vested and expected to vest	8 years 8 months 19 days
Aggregate Intrinsic Value, Outstanding \| ¥		$ 106
Aggregate Intrinsic Value, Vested and expected to vest \| $	$ 33

Share-Based Compensation - Summary of Stock Options Valuation Assumptions (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate minimum	3.48%	1.52%	0.97%
Risk-free interest rate maximum	4.61%	3.94%	2.07%
Dividend yield	0.00%	0.00%	0.00%
Expected volatility range Minimum	47.90%	48.20%	47.67%
Expected volatility range Maximum	50.69%	56.00%	72.98%
Exercise multiple		$ 2.8
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	$ 3.11	$ 9.29	$ 30.5
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair market value per ordinary share as at valuation dates	$ 0.93	$ 0.013	$ 9.53

Condensed Financial Information of the Parent Company (Tables)

12 Months Ended

Dec. 31, 2023

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,
	2022		2023
	RMB		RMB		US$
Cash and cash equivalents		376,735		314,724		44,328
Restricted cash		10,277		20		3
Accounts receivable (net of allowance of RMB45,647 and RMB38,123 (US$5,370) as of December 31, 2022 and 2023, respectively)		109,948		126,851		17,867
Contract assets (net of allowance of RMB35,770 and RMB58,790 (US$8,280) as of December 31, 2022 and 2023, respectively)		41,757		22,748		3,204
Inter-company receivables*		245,391		343,342		48,359
Inventories		114,340		61,169		8,615
Prepayments and other current assets		19,215		16,855		2,374

Total current assets		917,663		885,709		124,750

Property and equipment, net		59,465		45,533		6,413
Intangible assets, net		161		38		5
Other non-current assets		10,165		2,398		338
Operating right-of-use assets		28,805		4,524		637

Total non-current assets		98,596		52,493		7,393

TOTAL ASSETS		1,016,259		938,202		132,143

Accounts payable		10,139		11,209		1,579
Deferred revenue		145,117		127,631		17,976
Inter-company payables*		1,601,116		1,693,577		238,535
Accrued liabilities and other current liabilities		107,240		71,144		10,021
Customer deposits		1,803		1,197		169
Current portion of operating lease liabilities		25,953		3,639		513

Total current liabilities		1,891,368		1,908,397		268,793

Other non-current liabilities		1,901		4,288		604
Non-current portion of operating lease liabilities		4,640		—		—

Total non-current liabilities		6,541		4,288		604

TOTAL LIABILITIES		1,897,909		1,912,685		269,397

*	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,
	2021			2022			2023

	RMB			RMB			RMB			US$
Net cash used in operating activities		(257,506	)		(139,381	)		(2,768	)		(391	)
Net cash used in investing activities		(11,265	)		(37,088	)		(606	)		(86	)
Net cash generated from (used in) financing activities		304,623			377,630			(68,894	)		(9,704	)

Parent Company [Member]

Condensed Balance Sheet Statements, Captions [Line Items]

Condensed Balance Sheet [Table Text Block]

Condensed Balance Sheets


	As of December 31,
	2022		2023
	RMB		RMB		US$
ASSETS
Current assets:
Cash and cash equivalents		71,858		14,171		1,996
Restricted cash		2,120		62		9
Inter-company receivables		3,057,703		3,152,747		444,055
Prepayments and other current assets		121		315		44

Total current assets		3,131,802		3,167,295		446,104

Non-current assets:
Equity method investment		690		337		47
Property and equipment, net		1,278		627		89

Total non-current assets		1,968		964		136

Total assets		3,133,770		3,168,259		446,240

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Inter-company payables		1,964,454		2,399,333		337,939
Accrued liabilities and other current liabilities		10,975		516		73

Total current liabilities		1,975,429		2,399,849		338,012

Total liabilities		1,975,429		2,399,849		338,012


	As of December 31,
	2022			2023
	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; 85,318,596 and 85,115,600 shares issued and outstanding as of December 31, 2022 and 2023, respectively)		117			116			16
Class B ordinary shares (par value of US$0.0002 per share; 20,000,000 shares authorized; 17,324,848 shares issued and outstanding as of December 31, 2022 and 2023)		21			21			3
Treasury stock		(58,919	)		(65,896	)		(9,281	)
Additional paid-in capital		4,582,790			4,849,337			683,015
Accumulated deficits		(3,199,946	)		(3,853,635	)		(542,774	)
Accumulated other comprehensive loss		(165,722	)		(161,533	)		(22,751	)

Total shareholders’ equity		1,158,341			768,410			108,228

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY		3,133,770			3,168,259			446,240

Condensed Income Statement [Table Text Block]

Condensed Statements of Comprehensive Loss


	For the years ended December 31,
	2021			2022			2023
	RMB			RMB			RMB			US$
Revenues		—			—			—			—

Cost of revenues		—			—			—			—

Gross profit		—			—			—			—

Operating expenses:
General and administrative expenses		(48,566	)		(31,041	)		(11,616	)		(1,636	)
Share of losses in subsidiaries, the VIE and the VIE’s subsidiaries		(750,015	)		(943,534	)		(645,522	)		(90,920	)

Total operating expenses		(798,581	)		(974,575	)		(657,138	)		(92,556	)

Loss from operations		(798,581	)		(974,575	)		(657,138	)		(92,556	)

Interest income		2,365			3,636			3,811			537
Other expense, net		(481	)		(294	)		(362	)		(51	)

Loss before income taxes		(796,697	)		(971,233	)		(653,689	)		(92,070	)

Income tax expenses		—			—			—			—

Net loss		(796,697	)		(971,233	)		(653,689	)		(92,070	)

Other comprehensive (loss) income, net of tax of nil:		—			—			—			—
Foreign currency translation adjustments		(39,480	)		41,347			4,189			590
Total comprehensive loss		(836,177	)		(929,886	)		(649,500	)		(91,480	)

Condensed Cash Flow Statement [Table Text Block]

Condensed Statements of Cash Flows


	For the years ended December 31,
	2021			2022			2023
	RMB			RMB			RMB			US$
Net cash used in operating activities		(51,411	)		(19,357	)		(19,253	)		(2,712	)
Net cash (used in) generated from investing activities		(1,179,603	)		125,576			(41,305	)		(5,818	)
Net cash used in financing activities		—			(66,850	)		—			—
Effect of exchange rate changes		(484	)		1,508			813			115

Net (decrease) increase in cash, cash equivalents and restricted cash		(1,231,498	)		40,877			(59,745	)		(8,415	)

Cash, cash equivalents and restricted cash at the beginning of year		1,264,599			33,101			73,978			10,420

Cash, cash equivalents and restricted cash at the end of year		33,101			73,978			14,233			2,005

Segment Reporting

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Segment Reporting

3	SEGMENT REPORTING

For the years ended December 31, 2021, 2022 and 2023, 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, 2021, 2022 and 2023 is as follows:


	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 laboratory business			In-hospital business			Pharma research and development services			Total
	RMB			RMB			RMB			RMB
Revenues:
Revenues from services		314,770			3,606			73,172			391,548
Revenues from sales of products		—			171,690			—			171,690

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

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

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


	For the year ended December 31, 2023
	Central laboratory business			In-hospital business			Pharma research and development services			Total
	RMB			RMB			RMB			RMB			US$
Revenues:
Revenues from services		232,812			(3,704	)		115,922			345,030			48,596
Revenues from sales of products		—			192,405			—			192,405			27,100

Total revenues		232,812			188,701			115,922			537,435			75,696

Cost of revenues:		(49,473	)		(72,570	)		(52,165	)		(174,208	)		(24,537	)

Gross profit		183,339			116,131			63,757			363,227			51,159

Geographic information

The analysis of the total long-lived assets excluding equity method investment,

convertible note receivable

and intangible assets by country was as follows:


	As of December 31,
	2022		2023
	RMB		RMB		US$
PRC		286,797		127,866		18,010
United States		34,127		21,418		3,017

		320,924		149,284		21,027

Total revenues by geographic area are presented as follows:


	For the year ended December 31,
	2021		2022		2023
	RMB		RMB		RMB		US$
PRC		504,052		553,304		534,928		75,343
United States		3,810		9,934		2,507		353

		507,862		563,238		537,435		75,696

- 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
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Restricted Net Assets

12 Months Ended

Dec. 31, 2023

Restricted Net Assets [Abstract]

Restricted Net Assets

18	RESTRICTED NET 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, 2022 and 2023, restricted net assets of the Company’s PRC subsidiaries, the VIE and the VIE’s subsidiaries were RMB386,266 and RMB116,910 (US$16,466), respectively.

Cover Page	12 Months Ended
Cover Page	Dec. 31, 2023 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, 2023
Document Fiscal Year Focus	2023
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
Document Financial Statement Error Correction [Flag]	false
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	708,828
Common Class A [Member]
Document Information [Line Items]
Title of 12(b) Security	Class A ordinary share, par value US$0.0002per share*
No Trading Symbol Flag	true
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding	85,115,600
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
City Area Code	86 020
Contact Personnel Email Address	ir@brbiotech.com
Local Phone Number	3403 7871
Entity Address, Postal Zip Code	510005

Organization and Basis of Presentation - Additional Information (Detail)		12 Months Ended
	Jun. 20, 2014	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Entity Incorporation, Date of Incorporation		Mar. 10, 2014
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

Related Party Transactions - Summary of Related Party Transactions (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Related Party Transaction [Line Items]
Rental income from:	¥ 537,435	$ 75,696	¥ 563,238	¥ 507,862
EaSuMed Holding Ltd [Member] \| Related Party [Member]
Related Party Transaction [Line Items]
Consulting service received from:	¥ 18	$ 3	¥ 201	2,195
Guangzhou Burning Rock Biological Engineering Co., Ltd [Member]
Related Party Transaction [Line Items]
Equipment usage service income from:				441
Guangzhou Burning Rock Biological Engineering Co., Ltd [Member] \| Related Party [Member]
Related Party Transaction [Line Items]
Rental income from:				¥ 187

- Definition

+ References

+ Details

Income Taxes - Summary of Current And Deferred Components of The Income Tax Expense (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]
Current income tax expenses	¥ 2,388	$ 336	¥ 1,985	¥ 899
Deferred income tax expenses	0	0	0	0
Income tax expenses	¥ 2,388	$ 336	¥ 1,985	¥ 899

- Definition

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

+ References + Details

Accrued Liabilities And Other Current Liabilities - Summary of Accrued Liabilities and Other Current Liabilities (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)
Payables and Accruals [Abstract]
Accrued payroll and welfare	¥ 50,862	$ 7,164	¥ 70,989
Other taxes and surcharge	20,619	2,904	11,025
Accrued reimbursement expenses	12,881	1,814	23,197
Professional service fees	1,628	229	10,042
Guaranteed return to eligible employees	0	0	38,972
Others	18,945	2,669	19,607
Accrued liabilities and other liabilities	¥ 104,935	$ 14,780	¥ 173,832

Treasury Stock - Additional Information (Detail) $ / shares in Units, ¥ in Thousands, $ in Thousands		1 Months Ended				12 Months Ended
	Feb. 28, 2023 CNY (¥) shares	May 31, 2023 CNY (¥)	May 31, 2023 USD ($)	Jun. 30, 2022 CNY (¥) shares	Jun. 30, 2022 USD ($) $ / shares shares	Dec. 31, 2023 CNY (¥) Employees shares	Dec. 31, 2023 USD ($) Employees 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 \| ¥								¥ 16,412
Restricted Stock [Member]
Equity, Class of Treasury Stock [Line Items]
Treasury stock repurchased shares						434,000	434,000
Stock repurchased during period, value						¥ 47,751	$ 6,726
Share-Based Payment Arrangement, Plan Modification, Number of Grantees Affected \| Employees						102	102
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						540,014	540,014
Shareholder [Member]
Equity, Class of Treasury Stock [Line Items]
Treasury stock	15,783					15,783	15,783
Stock repurchased during period, value \| ¥	¥ 1,000
Treasury stock [Member]
Equity, Class of Treasury Stock [Line Items]
Treasury stock repurchased shares								163,877
Shares reserved for future issuance								163,877
Stock repurchased during period, value		¥ 6,638	$ 935			¥ 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 \| ¥				¥ 57,193
Additional paid-in capital [Member]
Equity, Class of Treasury Stock [Line Items]
Stock repurchased during period, value \| ¥						¥ 11,428
Additional paid-in capital [Member] \| Accelerated Share epurchase [Member]
Equity, Class of Treasury Stock [Line Items]
Stock repurchased during period, value \| ¥				¥ 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

Summary of Significant Accounting Policies - Summary of Property and Equipment Estimated Useful Lives (Detail)	Dec. 31, 2023
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, Useful Life, Term, Description [Extensible Enumeration]	us-gaap:UsefulLifeTermOfLeaseMember

Income Taxes - Summary of Group's Loss before Income Taxes (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Total loss before income tax	¥ (651,301)	$ (91,734)	¥ (969,248)	¥ (795,798)
PRC
Total loss before income tax	(604,997)	(85,211)	(892,612)	(704,003)
Non PRC [Member]
Total loss before income tax	¥ (46,304)	$ (6,522)	¥ (76,636)	¥ (91,795)

Related Party Transactions - Summary of Relationship With Related Party (Detail)	12 Months Ended
	Dec. 31, 2023
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. [Member]
Related Party Transaction [Line Items]
Nature of Common Ownership or Management Control Relationships	Company controlled by the Chief Executive Officer

Segment Reporting - Summary of Segment Reporting Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Revenues:
Revenues from services	¥ 345,030	$ 48,596	¥ 391,548	¥ 342,465
Revenues from sales of products	192,405	27,100	171,690	165,397
Total revenues	537,435	75,696	563,238	507,862
Cost of revenues:	(174,208)	(24,537)	(183,199)	(143,716)
Gross profit	363,227	$ 51,159	380,039	364,146
Central laboratory business [Member]
Revenues:
Revenues from services	232,812		314,770	319,353
Revenues from sales of products	0		0	0
Total revenues	232,812		314,770	319,353
Cost of revenues:	(49,473)		(82,123)	(81,088)
Gross profit	183,339		232,647	238,265
In-hospital business [Member]
Revenues:
Revenues from services	(3,704)		3,606	(281)
Revenues from sales of products	192,405		171,690	165,397
Total revenues	188,701		175,296	165,116
Cost of revenues:	(72,570)		(63,296)	(50,315)
Gross profit	116,131		112,000	114,801
Pharma research and development services [Member]
Revenues:
Revenues from services	115,922		73,172	23,393
Revenues from sales of products	0		0	0
Total revenues	115,922		73,172	23,393
Cost of revenues:	(52,165)		(37,780)	(12,313)
Gross profit	¥ 63,757		¥ 35,392	¥ 11,080

- Definition

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

+ References

+ Details

- Definition

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

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, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Net cash used in operating activities	¥ (255,800)	$ (36,026)	¥ (456,808)	¥ (477,886)
Net cash used in investing activities	(9,300)	(1,309)	(7,463)	81,697
Net cash generated from (used in) financing activities	(48,832)	(6,878)	(86,239)	(52,899)
VIE and VIE's subsidiaries [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Net cash used in operating activities	(2,768)	(391)	(139,381)	(257,506)
Net cash used in investing activities	(606)	(86)	(37,088)	(11,265)
Net cash generated from (used in) financing activities	¥ (68,894)	$ (9,704)	¥ 377,630	¥ 304,623

Commitments and Contingencies - Additional Information (Detail) - Dec. 31, 2023 ¥ in Thousands, $ in Thousands	CNY (¥)	USD ($)
Long-term Purchase Commitment [Line Items]
Short term operating lease commitments	¥ 4,420	$ 623

Leases - Schedule of detailed Information about Leases (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)
Leases [Abstract]
Operating cash flows used for operating leases	¥ 37,700	$ 5,310	¥ 37,811	¥ 30,388
Operating cash flows used for finance leases	0	0	0	295
Financing cash flows used for finance leases	0	0	0	5,111
ROU assets obtained in exchange for operating lease liabilities	¥ 0	$ 0	¥ 4,311	¥ 90,272

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

Dec. 31, 2023

CNY (¥)

Dec. 31, 2023

USD ($)

Dec. 31, 2022

CNY (¥)

Dec. 31, 2021

CNY (¥)

Table Text Block Supplement [Abstract]

Cash and cash equivalents

¥ 615,096

$ 86,634

¥ 905,451

¥ 1,431,317

Restricted cash

120

19,817

¥ 7,795

Accounts receivable (net of allowance of RMB45,647 and RMB38,123 (US$5,370) as of December 31, 2022 and 2023, respectively)

126,858

17,868

109,954

Contract assets

22,748

3,204

41,757

Inventories, net

69,020

9,721

130,321

Prepayments and other current assets

50,254

7,079

51,462

Total current assets

884,096

124,523

1,258,762

Property and equipment, net

131,912

18,579

251,829

Intangible assets, net

964

136

1,986

Other non-current assets

5,088

718

20,890

Total non-current assets

155,905

21,959

328,705

TOTAL ASSETS

1,040,001

146,482

1,587,467

Accounts payable

18,061

2,544

50,947

Deferred revenue

130,537

18,386

147,633

Customer deposits

1,197

169

1,803

Total current liabilities

263,364

37,095

411,451

Total non-current liabilities

8,227

1,158

17,675

TOTAL LIABILITIES

271,591

38,253

429,126

Other non-current liabilities

4,537

638

4,124

Non-current portion of operating lease liabilities

3,690

520

13,551

Current portion of operating lease liabilities

8,634

1,216

37,236

Operating right-of-use assets

12,284

1,730

48,205

VIE and VIE's subsidiaries [Member]

Table Text Block Supplement [Abstract]

Cash and cash equivalents

314,724

44,328

376,735

Restricted cash

10,277

Accounts receivable (net of allowance of RMB45,647 and RMB38,123 (US$5,370) as of December 31, 2022 and 2023, respectively)

126,851

17,867

109,948

Contract assets

22,748

3,204

41,757

Inter-company receivables

^[1]

343,342

48,359

245,391

Inventories, net

61,169

8,615

114,340

Prepayments and other current assets

16,855

2,374

19,215

Total current assets

885,709

124,750

917,663

Property and equipment, net

45,533

6,413

59,465

Intangible assets, net

161

Other non-current assets

2,398

338

10,165

Total non-current assets

52,493

7,393

98,596

TOTAL ASSETS

938,202

132,143

1,016,259

Accounts payable

11,209

1,579

10,139

Deferred revenue

127,631

17,976

145,117

Inter-company payables

^[1]

1,693,577

238,535

1,601,116

Accrued liabilities and other current liabilities

71,144

10,021

107,240

Customer deposits

1,197

169

1,803

Total current liabilities

1,908,397

268,793

1,891,368

Total non-current liabilities

4,288

604

6,541

TOTAL LIABILITIES

1,912,685

269,397

1,897,909

Other non-current liabilities

4,288

604

1,901

Non-current portion of operating lease liabilities

4,640

Current portion of operating lease liabilities

3,639

513

25,953

Operating right-of-use assets

¥ 4,524

$ 637

¥ 28,805

[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.

Property And Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Summary of property and equipment

Property and equipment consist of the following:


	As of December 31,
	2022			2023
	RMB			RMB			US$
Machinery and laboratory equipment		265,476			275,209			38,763
Vehicles		2,808			2,229			314
Furniture and tools		19,031			18,192			2,562
Electronic equipment		51,774			52,442			7,386
Leasehold improvements		187,379			187,390			26,393
Construction in progress		2,659			548			77

		529,127			536,010			75,495
Accumulated depreciation		(277,298	)		(404,098	)		(56,916	)

		251,829			131,912			18,579

Summary of Significant Accounting Policies - Summary of Intangible Assets Estimated Useful Livess (Detail)	Dec. 31, 2023
Computer Software [Member]
Finite-Lived Intangible Asset, Useful Life	3 years

Consolidated Balance Sheets ¥ in Thousands, $ in Thousands	Dec. 31, 2023 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CNY (¥)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)
Current assets:
Cash and cash equivalents	¥ 615,096	$ 86,634	¥ 905,451	¥ 1,431,317
Restricted cash	120	17	19,817	7,795
Accounts receivable (net of allowance of RMB42,914 and RMB38,396 (US$5,408) as of December 31, 2022 and 2023, respectively)	126,858	17,868	109,954
Contract assets (net of allowance of RMB35,770 and RMB58,790 (US$8,280) as of December 31, 2022 and 2023, respectively)	22,748	3,204	41,757
Inventories, net	69,020	9,721	130,321
Prepayments and other current assets	50,254	7,079	51,462
Total current assets	884,096	124,523	1,258,762
Non-current assets:
Equity method investment	337	47	690
Convertible note receivable	5,320	749	5,105
Property and equipment, net	131,912	18,579	251,829
Intangible assets, net	964	136	1,986
Operating right-of-use assets	12,284	1,730	48,205
Other non-current assets	5,088	718	20,890
Total non-current assets	155,905	21,959	328,705
TOTAL ASSETS	1,040,001	146,482	1,587,467
Current liabilities (including amounts of the consolidated VIE and its subsidiaries without recourse to the primary beneficiary of RMB290,252 and RMB214,820 (US$30,258) as of December 31, 2022 and 2023, respectively):
Accounts payable	18,061	2,544	50,947
Deferred revenue	130,537	18,386	147,633
Accrued liabilities and other current liabilities	104,935	14,780	173,832
Customer deposits	1,197	169	1,803
Current portion of operating lease liabilities	8,634	1,216	37,236
Total current liabilities	263,364	37,095	411,451
Non-current liabilities (including amounts of the consolidated VIE and its subsidiaries without recourse to the primary beneficiary of RMB6,541 and RMB4,288 (US$604) as of December 31, 2022 and 2023, respectively):
Other non-current liabilities	4,537	638	4,124
Non-current portion of operating lease liabilities	3,690	520	13,551
Total non-current liabilities	8,227	1,158	17,675
TOTAL LIABILITIES	271,591	38,253	429,126
Shareholders' equity:
Treasury stock	(65,896)	(9,281)	(58,919)
Additional paid-in capital	4,849,337	683,015	4,582,790
Accumulated deficits	(3,853,635)	(542,773)	(3,199,946)
Accumulated other comprehensive loss	(161,533)	(22,751)	(165,722)
Total shareholders' equity	768,410	108,229	1,158,341	¥ 1,845,311	¥ 2,421,004
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,040,001	146,482	1,587,467
Common Class A [Member]
Shareholders' equity:
Ordinary shares	116	16	117
Common Class B [Member]
Shareholders' equity:
Ordinary shares	¥ 21	$ 3	¥ 21