Beijing Biostar Pharmaceuticals Co., Ltd. (HKG:2563)

HKG:2563 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	470.41	456.77	466.64	38.09	60.11	268.42
Short-Term Investments	-	-	-	302.32	224.17	-
Trading Asset Securities	-	-	105.99	235.61	444.99	536.96
Cash & Short-Term Investments	470.41	456.77	572.63	576.02	729.26	805.37
Cash Growth	-10.07%	-20.23%	-0.59%	-21.01%	-9.45%	-8.33%
Accounts Receivable	20.84	7.16	23.15	11.16	34.62	25.12
Other Receivables	0.3	58.87	0.85	4.79	4.33	0.57
Receivables	21.14	66.02	24	15.95	38.95	25.81
Inventory	48.03	45.49	31.42	27.27	31.11	22.67
Other Current Assets	10.13	9.75	71.21	14.3	5.35	12.45
Total Current Assets	549.71	578.03	699.26	633.53	804.67	866.3
Property, Plant & Equipment	143.22	147.89	165.07	136.19	117.76	79.47
Other Intangible Assets	12.2	12.45	12.96	1.63	2.83	16.31
Other Long-Term Assets	35.86	35.9	35.95	1	1.07	1.99
Total Assets	740.99	774.27	913.24	772.34	926.34	964.06

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	52.43	53.82	48.33	24.44	20.1	4.28
Accrued Expenses	2.93	2.88	8.38	10.75	11.89	10
Current Portion of Leases	0.79	1.05	0.67	0.73	1.09	0.67
Current Income Taxes Payable	-	0.16	0.38	-	-	0
Current Unearned Revenue	-	4.8	4.72	-	-	1
Other Current Liabilities	6.54	6.7	16.69	7.83	18.64	2.21
Total Current Liabilities	62.69	69.41	79.16	43.74	51.73	18.16
Long-Term Leases	0.61	0.93	0.52	0.17	0.81	0.48
Long-Term Unearned Revenue	0.09	0.12	0.37	0.82	1.53	1.56
Other Long-Term Liabilities	37.74	37.74	42.45	4.45	4.35	-
Total Liabilities	101.12	108.19	122.5	49.18	58.41	20.2

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	364.59	364.59	364.59	350	350	350
Additional Paid-In Capital	-	-	-	-	-	972.05
Retained Earnings	-1,030	-1,004	-872.12	-	-	-378.19
Comprehensive Income & Other	1,305	1,305	1,298	373.16	517.93	-
Shareholders' Equity	639.87	666.08	790.75	723.16	867.93	943.87
Total Liabilities & Equity	740.99	774.27	913.24	772.34	926.34	964.06

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	1.4	1.97	1.18	0.9	1.9	1.14
Net Cash (Debt)	469.01	454.79	571.44	575.12	727.36	804.23
Net Cash Growth	-10.18%	-20.41%	-0.64%	-20.93%	-9.56%	-8.46%
Net Cash Per Share	-	1.25	1.63	1.64	2.08	2.30
Filing Date Shares Outstanding	-	364.59	364.59	350	350	350
Total Common Shares Outstanding	-	364.59	364.59	350	350	350
Working Capital	487.02	508.62	620.1	589.79	752.95	848.14
Book Value Per Share	-	1.83	2.17	2.07	2.48	2.70
Tangible Book Value	627.67	653.63	777.79	721.53	865.09	927.56
Tangible Book Value Per Share	-	1.79	2.13	2.06	2.47	2.65
Buildings	-	81.61	75.42	72.76	72.69	67.93
Machinery	-	48.42	41.01	42.86	41.47	38.55
Construction In Progress	-	73.44	97.49	53.37	26.99	2.05

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