GemPharmatech Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	-	701.37	560.17	421.71	293.52
Short-Term Investments	-	109.33	120.1	-	-
Trading Asset Securities	-	467.34	637.72	791.24	205.8
Cash & Short-Term Investments	1,198	1,278	1,318	1,213	499.31
Cash Growth	-6.22%	-3.03%	8.66%	142.92%	-4.75%
Accounts Receivable	-	350.81	269.39	185.45	118.57
Other Receivables	-	6.28	6.09	3.63	39.68
Receivables	-	357.09	275.48	189.08	158.25
Inventory	-	54.2	47.09	49.47	30.08
Prepaid Expenses	-	-	-	-	3.41
Other Current Assets	-	20.45	16.96	15.51	15.87
Total Current Assets	-	1,710	1,658	1,467	706.93
Property, Plant & Equipment	-	626.28	624.9	375.15	232.78
Long-Term Investments	-	109.05	175.53	306.94	30.08
Other Intangible Assets	-	49.05	47.34	48.51	49.53
Long-Term Deferred Tax Assets	-	35.98	31.85	17.05	4.81
Long-Term Deferred Charges	-	40.58	36.68	19.29	24.63
Other Long-Term Assets	-	1.94	3.77	19.77	5.66
Total Assets	-	2,573	2,578	2,254	1,054
Accounts Payable	-	72.18	101.86	50.79	61.73
Accrued Expenses	-	57.42	50.94	46.56	39.04
Short-Term Debt	-	88.04	76.16	12.21	5.15
Current Portion of Leases	-	8.82	9.4	2.61	-
Current Income Taxes Payable	-	2.84	14.89	4.09	6.44
Current Unearned Revenue	-	138.23	108.42	89.15	75.91
Other Current Liabilities	-	3.68	4.75	8.66	3.47
Total Current Liabilities	-	371.2	366.41	214.07	191.74
Long-Term Debt	-	-	-	-	20.03
Long-Term Leases	-	35.62	36.07	3.05	0.02
Long-Term Unearned Revenue	-	22.9	41.04	48.99	50.49
Long-Term Deferred Tax Liabilities	-	8.2	9.41	9.9	6.5
Total Liabilities	-	437.92	452.93	276	268.78
Common Stock	-	410	410	410	360
Additional Paid-In Capital	-	1,261	1,258	1,254	276.73
Retained Earnings	-	487.61	455.4	313.3	148.63
Treasury Stock	-	-32.67	-	-	-
Comprehensive Income & Other	-	8.64	1.09	0.91	0.27
Total Common Equity	2,201	2,135	2,125	1,978	785.63
Shareholders' Equity	2,201	2,135	2,125	1,978	785.63
Total Liabilities & Equity	-	2,573	2,578	2,254	1,054
Total Debt	327.4	132.48	121.62	17.86	25.2
Net Cash (Debt)	871.09	1,146	1,196	1,195	474.11
Net Cash Growth	-23.96%	-4.25%	0.11%	152.07%	-8.68%
Net Cash Per Share	2.11	2.82	2.94	3.05	1.33
Filing Date Shares Outstanding	429.15	407.41	410	410	410
Total Common Shares Outstanding	410	407.41	410	410	360
Working Capital	-	1,339	1,291	1,253	515.19
Book Value Per Share	5.37	5.24	5.18	4.82	2.18
Tangible Book Value	2,152	2,086	2,077	1,929	736.1
Tangible Book Value Per Share	5.25	5.12	5.07	4.71	2.04
Buildings	-	324.85	311.67	97.08	97.78
Machinery	-	263.75	229.67	129.2	93.79
Construction In Progress	-	90.85	89.6	171.67	53.02

Source: S&P Global Market Intelligence. Standard template. Financial Sources.