Frontier Biotechnologies Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	97.4	248.98	526.66	550.89	800.85	839.09
Trading Asset Securities	594.75	600.53	415.06	690.11	679.36	939.58
Cash & Short-Term Investments	692.14	849.51	941.72	1,241	1,480	1,779
Cash Growth	4.48%	-9.79%	-24.12%	-16.16%	-16.78%	332.03%
Accounts Receivable	62.91	34.75	63.01	36.14	22.34	31.87
Other Receivables	219.29	227.7	2.37	10.55	1.13	1.1
Receivables	282.2	262.45	65.38	46.68	23.48	32.97
Inventory	48.51	41.06	59	55.61	38.62	13.53
Other Current Assets	33.05	69.6	36.68	62.78	35.2	23
Total Current Assets	1,056	1,223	1,103	1,406	1,578	1,848
Property, Plant & Equipment	429.36	393.31	793.02	728.06	605.76	239.22
Long-Term Investments	17.6	29.96	-	-	-	-
Other Intangible Assets	132.94	149.32	229.18	257.22	258.44	289.49
Long-Term Deferred Charges	1.59	2.03	0.94	2.74	3.12	3.05
Other Long-Term Assets	-	14.89	14.21	16.76	87.8	136.36
Total Assets	1,637	1,812	2,140	2,411	2,533	2,516
Accounts Payable	29.84	0.88	1.13	2.69	3.32	2.1
Accrued Expenses	18.61	25.11	37.39	41.84	38.98	34.02
Short-Term Debt	226.96	283.97	202.3	110.64	52.19	14.99
Current Portion of Long-Term Debt	93.9	43.01	104.06	46	227.77	5
Current Portion of Leases	-	0.23	2.4	4.42	5.09	-
Current Income Taxes Payable	0.87	-	-	-	-	0.06
Current Unearned Revenue	1.82	2.68	5.83	0.06	-	-
Other Current Liabilities	18.43	39.34	27.04	71.58	72.14	56.55
Total Current Liabilities	390.42	395.2	380.16	277.23	399.49	112.71
Long-Term Debt	53.49	79.36	71.42	117.12	7.5	12.5
Long-Term Leases	-	-	0.17	0.45	0.41	-
Long-Term Unearned Revenue	209.61	196.26	329.35	323.54	269.41	250.46
Other Long-Term Liabilities	2.35	-	16.35	21.08	25.59	-
Total Liabilities	655.87	670.83	797.44	739.41	702.41	375.67
Common Stock	374.58	374.58	374.58	374.58	359.76	359.76
Additional Paid-In Capital	2,723	2,723	2,723	2,723	2,540	2,593
Retained Earnings	-2,116	-1,956	-1,755	-1,426	-1,069	-809.31
Comprehensive Income & Other	0.04	0.02	0.01	0.03	-0.05	-0.03
Total Common Equity	981.52	1,141	1,343	1,671	1,830	2,143
Minority Interest	-	-	-	-	-	-2.42
Shareholders' Equity	981.52	1,141	1,343	1,671	1,830	2,141
Total Liabilities & Equity	1,637	1,812	2,140	2,411	2,533	2,516
Total Debt	374.34	406.56	380.35	278.62	292.96	32.49
Net Cash (Debt)	317.8	442.95	561.37	962.38	1,187	1,746
Net Cash Growth	48.62%	-21.09%	-41.67%	-18.94%	-32.01%	369.77%
Net Cash Per Share	0.85	1.19	1.50	2.64	3.29	6.05
Filing Date Shares Outstanding	374.58	374.58	374.58	374.58	359.76	359.76
Total Common Shares Outstanding	374.58	374.58	374.58	374.58	359.76	359.76
Working Capital	665.48	827.41	722.63	1,129	1,178	1,735
Book Value Per Share	2.62	3.05	3.58	4.46	5.09	5.96
Tangible Book Value	848.58	991.99	1,114	1,414	1,572	1,854
Tangible Book Value Per Share	2.27	2.65	2.97	3.78	4.37	5.15
Buildings	-	159.06	76.22	76.22	-	-
Machinery	-	127.73	47.35	45.92	30.44	35.06
Construction In Progress	-	147.74	695.97	622.9	582.29	220.54

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