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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	100.17	150.77	144.84	155.26	170.86	190.4
Cash & Short-Term Investments	100.17	150.77	144.84	155.26	170.86	190.4
Cash Growth	-28.00%	4.09%	-6.71%	-9.13%	-10.27%	-16.31%
Accounts Receivable	278.13	254.11	254.08	270.94	272.02	210.43
Other Receivables	3.12	2.34	2.15	3.71	2.71	9.24
Receivables	281.25	256.45	256.23	274.65	274.74	219.67
Inventory	86.5	89.6	82.94	80	84.92	73.19
Prepaid Expenses	-	1.24	1.04	1.08	1.94	0.01
Other Current Assets	29.01	6.62	6.32	8.13	10.8	25.56
Total Current Assets	496.93	504.67	491.36	519.12	543.26	508.82
Property, Plant & Equipment	123.86	134.69	148.34	118.25	119.11	117.62
Long-Term Investments	94.18	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	25.07	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	7	6.87	5.62	4.15	3.96	3.33
Long-Term Deferred Charges	4.82	5.86	5.12	6.18	6.05	7.31
Other Long-Term Assets	36.85	36.15	36.93	37.6	42.84	51.19
Total Assets	865.31	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	72.23	74.34	72.39	74.01	67.27	59.92
Accrued Expenses	6.17	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	6.11	1.43	0.58	1.13	1.39	2.14
Current Unearned Revenue	15.25	18.6	18.68	20.89	38.29	37.58
Other Current Liabilities	29.63	29.42	29.23	46.76	37.63	41.72
Total Current Liabilities	132.99	142.92	141.95	168.57	178.29	157.34
Long-Term Debt	34.96	20.02	-	-	-	-
Long-Term Leases	29.5	31.05	35.43	5.51	2.85	2.57
Long-Term Deferred Tax Liabilities	1.93	2.04	1.98	2.14	1.05	0.26
Total Liabilities	199.38	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	Sep 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	764.4	784.89	784.88	784.88	784.88	784.88
Retained Earnings	-629.73	-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	657.77	687.78	775.39	869.24	951.55	916.7
Minority Interest	8.16	13	12	10.07	8.42	5.91
Shareholders' Equity	665.93	700.78	787.39	879.3	959.96	922.61
Total Liabilities & Equity	865.31	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	68.06	55.9	41.6	15.81	14.52	6.46
Net Cash (Debt)	32.11	94.87	103.24	139.45	156.34	183.95
Net Cash Growth	-61.05%	-8.11%	-25.97%	-10.80%	-15.01%	-19.14%
Net Cash Per Share	0.06	0.18	0.20	0.27	0.31	0.35
Filing Date Shares Outstanding	472.96	524.2	524.2	524.2	524.2	524.2
Total Common Shares Outstanding	472.96	524.2	524.2	524.2	524.2	524.2
Working Capital	363.94	361.74	349.41	350.55	364.97	351.49
Book Value Per Share	1.39	1.31	1.48	1.66	1.82	1.75
Tangible Book Value	556.09	585.23	609.64	642.79	668.54	632.39
Tangible Book Value Per Share	1.18	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: Oct 27, 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:

Nov 8, 2026

Data Sources Report a data error