Beihai Gofar Chuanshan Biological Co., Ltd. (SHA:600538)

SHA:600538 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	136.6	150.77	144.84	155.26	170.86	190.4
Cash & Short-Term Investments	136.6	150.77	144.84	155.26	170.86	190.4
Cash Growth	2.25%	4.09%	-6.71%	-9.13%	-10.27%	-16.31%
Accounts Receivable	266.9	254.11	254.08	270.94	272.02	210.43
Other Receivables	2.89	2.34	2.15	3.71	2.71	9.24
Receivables	269.79	256.45	256.23	274.65	274.74	219.67
Inventory	87.46	89.6	82.94	80	84.92	73.19
Prepaid Expenses	-	1.24	1.04	1.08	1.94	0.01
Other Current Assets	7.74	6.62	6.32	8.13	10.8	25.56
Total Current Assets	501.59	504.67	491.36	519.12	543.26	508.82
Property, Plant & Equipment	128.09	134.69	148.34	118.25	119.11	117.62
Long-Term Investments	99.35	104.51	108.65	134.06	141.42	107.31
Goodwill	76.6	76.6	138.46	198.67	254.1	254.1
Other Intangible Assets	25.37	25.95	27.29	27.78	28.91	30.22
Long-Term Accounts Receivable	-	1.52	4.98	9.72	2.52	2.88
Long-Term Deferred Tax Assets	6.94	6.87	5.62	4.15	3.96	3.33
Long-Term Deferred Charges	5.01	5.86	5.12	6.18	6.05	7.31
Other Long-Term Assets	35.5	36.15	36.93	37.6	42.84	51.19
Total Assets	878.46	896.82	966.75	1,056	1,142	1,083

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	66.72	74.34	72.39	74.01	67.27	59.92
Accrued Expenses	4.79	14.3	14.89	15.47	22.04	12.09
Short-Term Debt	-	-	0.95	7.34	10	1
Current Portion of Leases	-	4.83	5.22	2.96	1.67	2.89
Current Income Taxes Payable	3.48	1.43	0.58	1.13	1.39	2.14
Current Unearned Revenue	17.82	18.6	18.68	20.89	38.29	37.58
Other Current Liabilities	23.97	29.42	29.23	46.76	37.63	41.72
Total Current Liabilities	120.97	142.92	141.95	168.57	178.29	157.34
Long-Term Debt	34.96	20.02	-	-	-	-
Long-Term Leases	30.05	31.05	35.43	5.51	2.85	2.57
Long-Term Deferred Tax Liabilities	1.94	2.04	1.98	2.14	1.05	0.26
Total Liabilities	187.93	196.03	179.36	176.22	182.2	160.16

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	524.2	524.2	524.2	524.2	524.2	524.2
Additional Paid-In Capital	784.89	784.89	784.88	784.88	784.88	784.88
Retained Earnings	-631.54	-620.21	-532.59	-438.74	-356.43	-391.28
Comprehensive Income & Other	-1.1	-1.1	-1.1	-1.1	-1.1	-1.1
Total Common Equity	676.45	687.78	775.39	869.24	951.55	916.7
Minority Interest	14.08	13	12	10.07	8.42	5.91
Shareholders' Equity	690.53	700.78	787.39	879.3	959.96	922.61
Total Liabilities & Equity	878.46	896.82	966.75	1,056	1,142	1,083

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	69.2	55.9	41.6	15.81	14.52	6.46
Net Cash (Debt)	67.4	94.87	103.24	139.45	156.34	183.95
Net Cash Growth	-28.98%	-8.11%	-25.97%	-10.80%	-15.01%	-19.14%
Net Cash Per Share	0.13	0.18	0.20	0.27	0.31	0.35
Filing Date Shares Outstanding	377.44	524.2	524.2	524.2	524.2	524.2
Total Common Shares Outstanding	377.44	524.2	524.2	524.2	524.2	524.2
Working Capital	380.62	361.74	349.41	350.55	364.97	351.49
Book Value Per Share	1.79	1.31	1.48	1.66	1.82	1.75
Tangible Book Value	574.49	585.23	609.64	642.79	668.54	632.39
Tangible Book Value Per Share	1.52	1.12	1.16	1.23	1.28	1.21
Buildings	-	131.26	131.26	130.11	129.91	120.3
Machinery	-	134.57	138.09	133.43	131.06	126.39
Construction In Progress	-	2.16	1.96	4.82	-	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

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

Update frequency:

Quarterly

Last checked:

Sep 3, 2026

Data Sources Report a data error