Gaush Meditech Ltd (HKG:2407)

Gaush Meditech 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	300.31	437.66	421.44	618.7	721.52	609
Short-Term Investments	-	-	-	38.74	90.54	-
Trading Asset Securities	53.01	-	97.55	175.53	2.1	-
Cash & Short-Term Investments	353.32	437.66	518.99	832.97	814.16	609
Cash Growth	-7.91%	-15.67%	-37.69%	2.31%	33.69%	98.05%
Receivables	154.52	163.71	167.7	149.09	168.64	171.99
Inventory	339.48	345.45	334.42	328.53	281.12	240.11
Other Current Assets	149.08	134.78	129.66	80.25	62.41	68.69
Total Current Assets	996.4	1,082	1,151	1,391	1,326	1,090
Property, Plant & Equipment	147.29	144.67	124.01	126.08	126.75	85.53
Goodwill	937.11	993.3	910.51	961.39	906.87	882.7
Other Intangible Assets	257.26	287.26	294.42	269.83	278.88	303.89
Long-Term Accounts Receivable	-	-	-	-	-	0.08
Long-Term Deferred Tax Assets	81.61	85.21	47.77	57.01	56.27	40.85
Other Long-Term Assets	33.93	32.02	38.83	38.58	22.98	23.84
Total Assets	2,454	2,624	2,566	2,844	2,718	2,427

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	67.8	81.74	70.34	90.56	68.7	68.02
Short-Term Debt	-	-	-	-	-	84.22
Current Portion of Long-Term Debt	119.43	135.17	170.63	523.27	131.88	38.54
Current Portion of Leases	17.03	14.87	20.16	14.32	19.24	12.6
Current Income Taxes Payable	12.71	11.19	17.66	5.2	13.58	19.79
Current Unearned Revenue	114.37	86.43	103.86	125.46	136.05	93.88
Other Current Liabilities	93.19	121.77	129.16	132.86	123.18	124.18
Total Current Liabilities	424.53	451.17	511.81	891.67	492.62	441.24
Long-Term Debt	223.92	315.15	337.1	95.29	569.71	2,455
Long-Term Leases	42.19	41.97	24.35	31.48	35.18	31.78
Long-Term Unearned Revenue	44.75	53.88	31.66	29.97	26.89	29.26
Long-Term Deferred Tax Liabilities	44.11	51.61	57.15	66.55	71.95	66.37
Other Long-Term Liabilities	12.72	13.37	16.06	31.76	35.05	36.54
Total Liabilities	792.23	927.15	978.12	1,147	1,231	3,060

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	0.1	0.1	0.1	0.1	0.1	0.07
Retained Earnings	-	-412.67	-469.09	1,672	1,497	-236.83
Treasury Stock	-44.02	-36.27	-11.69	-	-	-
Comprehensive Income & Other	1,694	2,137	2,056	8.77	-27.07	-419.67
Total Common Equity	1,650	1,688	1,575	1,680	1,470	-656.43
Minority Interest	11.24	8.96	13.05	16.52	17.13	23.06
Shareholders' Equity	1,661	1,697	1,588	1,697	1,487	-633.37
Total Liabilities & Equity	2,454	2,624	2,566	2,844	2,718	2,427

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	402.57	507.15	552.24	664.36	756	2,622
Net Cash (Debt)	-49.25	-69.49	-33.24	168.61	58.16	-2,013
Net Cash Growth	-	-	-	189.92%	-	-
Net Cash Per Share	-0.34	-0.48	-0.22	1.14	0.60	-21.00
Filing Date Shares Outstanding	141.59	143.33	146.67	147.97	147.93	107.22
Total Common Shares Outstanding	141.59	143.33	146.67	147.97	147.93	94.15
Working Capital	571.87	630.43	638.96	499.17	833.71	648.55
Book Value Per Share	11.65	11.78	10.74	11.36	9.93	-6.97
Tangible Book Value	455.77	407.38	370.21	449.25	283.8	-1,843
Tangible Book Value Per Share	3.22	2.84	2.52	3.04	1.92	-19.58
Machinery	-	113.86	88.78	92.29	68.13	44.44
Construction In Progress	-	17.27	18.24	-	4.06	-
Leasehold Improvements	-	35.65	32.07	31.67	26.13	14.55

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 2026

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:

Sep 13, 2026

Data Sources Report a data error