GemPharmatech Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	415.15	486.62	701.37	560.17	421.71	293.52
Short-Term Investments	-	-	109.33	120.1	-	-
Trading Asset Securities	670.48	757.69	467.34	637.72	791.24	205.8
Cash & Short-Term Investments	1,086	1,244	1,278	1,318	1,213	499.31
Cash Growth	-8.73%	-2.64%	-3.03%	8.66%	142.92%	-4.75%
Accounts Receivable	425.6	384.96	350.81	269.39	185.45	118.57
Other Receivables	4.69	4.24	6.28	6.09	3.63	39.68
Receivables	430.29	389.2	357.09	275.48	189.08	158.25
Inventory	86.84	72.96	54.2	47.09	49.47	30.08
Prepaid Expenses	-	-	-	-	-	3.41
Other Current Assets	108.6	45	20.45	16.96	15.51	15.87
Total Current Assets	1,711	1,751	1,710	1,658	1,467	706.93
Property, Plant & Equipment	685.13	693.72	626.28	624.9	375.15	232.78
Long-Term Investments	89.8	109.61	109.05	175.53	306.94	30.08
Other Intangible Assets	72.05	71.37	49.05	47.34	48.51	49.53
Long-Term Deferred Tax Assets	33.47	33.14	35.98	31.85	17.05	4.81
Long-Term Deferred Charges	26.93	28.48	40.58	36.68	19.29	24.63
Other Long-Term Assets	249.3	177.27	1.94	3.77	19.77	5.66
Total Assets	2,868	2,865	2,573	2,578	2,254	1,054
Accounts Payable	71.08	68.13	72.18	101.86	50.79	61.73
Accrued Expenses	29.11	52.52	57.42	50.94	46.56	39.04
Short-Term Debt	158.19	187.33	88.04	76.16	12.21	5.15
Current Portion of Long-Term Debt	-	23.75	-	-	-	-
Current Portion of Leases	-	-	8.82	9.4	2.61	-
Current Income Taxes Payable	15.21	11.44	2.84	14.89	4.09	6.44
Current Unearned Revenue	172.98	176.4	138.23	108.42	89.15	75.91
Other Current Liabilities	31.05	7.57	3.68	4.75	8.66	3.47
Total Current Liabilities	477.62	527.14	371.2	366.41	214.07	191.74
Long-Term Debt	-	-	-	-	-	20.03
Long-Term Leases	76.95	80.23	35.62	36.07	3.05	0.02
Long-Term Unearned Revenue	26.86	22.56	22.9	41.04	48.99	50.49
Long-Term Deferred Tax Liabilities	7.72	7.93	8.2	9.41	9.9	6.5
Total Liabilities	589.15	637.87	437.92	452.93	276	268.78
Common Stock	410	410	410	410	410	360
Additional Paid-In Capital	1,256	1,253	1,261	1,258	1,254	276.73
Retained Earnings	620.06	572.95	487.61	455.4	313.3	148.63
Treasury Stock	-16.02	-16.02	-32.67	-	-	-
Comprehensive Income & Other	8.55	7.07	8.64	1.09	0.91	0.27
Total Common Equity	2,279	2,227	2,135	2,125	1,978	785.63
Shareholders' Equity	2,279	2,227	2,135	2,125	1,978	785.63
Total Liabilities & Equity	2,868	2,865	2,573	2,578	2,254	1,054
Total Debt	235.14	291.31	132.48	121.62	17.86	25.2
Net Cash (Debt)	850.49	953	1,146	1,196	1,195	474.11
Net Cash Growth	-12.64%	-16.81%	-4.25%	0.11%	152.07%	-8.68%
Net Cash Per Share	2.13	2.34	2.82	2.94	3.05	1.33
Filing Date Shares Outstanding	392.53	409.02	407.41	410	410	410
Total Common Shares Outstanding	392.53	409.02	407.41	410	410	360
Working Capital	1,234	1,224	1,339	1,291	1,253	515.19
Book Value Per Share	5.81	5.45	5.24	5.18	4.82	2.18
Tangible Book Value	2,207	2,156	2,086	2,077	1,929	736.1
Tangible Book Value Per Share	5.62	5.27	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.