Shanghai Bio-heart Biological Technology Co., Ltd. (HKG:2185)

HKG:2185 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	92.17	92.28	202.39	369.44	451.32	708.53
Short-Term Investments	145.7	156.24	-	-	-	-
Cash & Short-Term Investments	237.88	248.52	202.39	369.44	451.32	708.53
Cash Growth	-23.97%	22.80%	-45.22%	-18.14%	-36.30%	56.18%
Accounts Receivable	27.93	19.58	-	-	-	-
Other Receivables	-	2.1	-	6.12	5.8	8.91
Receivables	27.93	21.68	-	6.12	5.8	8.91
Inventory	34.42	37.24	27.58	5.79	-	-
Other Current Assets	63.48	74.46	69.06	27.12	84.41	39.08
Total Current Assets	363.71	381.91	299.03	408.47	541.53	756.53
Property, Plant & Equipment	66.66	62.47	51.58	30.91	75.98	72.26
Long-Term Investments	51.12	67.99	53.91	87.06	73.23	-
Goodwill	144.63	144.63	144.63	144.63	144.63	144.63
Other Intangible Assets	119.18	126.03	137.59	137.71	137.54	137.2
Long-Term Deferred Tax Assets	7.15	7.02	-	-	-	-
Other Long-Term Assets	38.38	42.43	47.05	9.12	8.61	4.3
Total Assets	790.82	832.48	733.78	817.9	981.52	1,115

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	0.15	2.22	0.1	-	-	0.01
Accrued Expenses	-	13.5	13.77	8.6	8.02	9.14
Current Portion of Leases	2.69	2.25	1.27	1.58	7.62	7.31
Current Unearned Revenue	0.67	2.43	-	3.39	0.96	0.98
Other Current Liabilities	11.81	4.64	4.52	6.5	12.25	19.37
Total Current Liabilities	15.32	25.03	19.65	20.07	28.85	36.81
Long-Term Leases	8.84	10.48	7.01	0.18	10.49	15.14
Long-Term Unearned Revenue	4.29	20.87	6	3.21	6.55	7.52
Long-Term Deferred Tax Liabilities	0.02	0.03	20.58	20.58	20.58	20.58
Other Long-Term Liabilities	183.5	163.96	-	-	-	-
Total Liabilities	211.96	220.38	53.24	44.04	66.47	80.04

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	243.42	243.42	243.94	243.94	243.94	243.94
Additional Paid-In Capital	-	633.5	662.42	662.42	662.42	662.42
Retained Earnings	-	-1,007	-937.28	-849.34	-673.44	-469.21
Treasury Stock	-	-	-29.44	-29.44	-29.44	-
Comprehensive Income & Other	158.74	565.23	720.83	720.83	679.74	558.54
Total Common Equity	402.16	434.82	660.47	748.41	883.21	995.69
Minority Interest	176.71	177.28	20.07	25.45	31.84	39.19
Shareholders' Equity	578.87	612.1	680.53	773.86	915.05	1,035
Total Liabilities & Equity	790.82	832.48	733.78	817.9	981.52	1,115

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	11.53	12.73	8.28	1.76	18.11	22.45
Net Cash (Debt)	226.35	235.8	194.1	367.68	433.21	686.09
Net Cash Growth	-25.84%	21.48%	-47.21%	-15.13%	-36.86%	51.67%
Net Cash Per Share	0.92	0.97	0.80	1.51	1.78	3.11
Filing Date Shares Outstanding	251.23	243.42	243.42	243.42	243.42	243.94
Total Common Shares Outstanding	251.23	243.42	243.42	243.42	243.42	243.94
Working Capital	348.39	356.88	279.38	388.4	512.68	719.72
Book Value Per Share	1.60	1.79	2.71	3.07	3.63	4.08
Tangible Book Value	138.35	164.16	378.25	466.07	601.04	713.86
Tangible Book Value Per Share	0.55	0.67	1.55	1.91	2.47	2.93
Buildings	-	20.25	20.25	-	-	-
Machinery	-	39.74	39.31	53.24	38.66	33.57
Construction In Progress	-	10.86	-	-	8.16	19.63
Leasehold Improvements	-	20.94	22.38	21.82	61.85	31.52

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 27, 2026

Data Sources Report a data error