Shanghai OPM Biosciences 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	1,793	787.45	891.14	1,282	1,506	310.34
Short-Term Investments	-	-	86.14	52.64	40.07	40.17
Trading Asset Securities	20	246.73	358.08	148.75	170.71	-
Cash & Short-Term Investments	1,813	1,034	1,335	1,484	1,717	350.51
Cash Growth	29.41%	-22.55%	-9.99%	-13.57%	389.76%	13.37%
Accounts Receivable	229.75	102.06	110.85	96.35	76.81	41.75
Other Receivables	15.01	3.6	8.57	-	8.04	-
Receivables	244.76	105.66	119.42	96.35	84.85	41.75
Inventory	179.1	73.79	59.12	49.21	44.01	33.72
Prepaid Expenses	-	-	-	-	10.55	-
Other Current Assets	58.58	350.95	35.18	30.17	12.66	15.2
Total Current Assets	2,295	1,565	1,549	1,659	1,869	441.18
Property, Plant & Equipment	487.35	329	376.42	296.92	264.04	142.83
Long-Term Investments	156.73	155.77	264.58	239.73	143.73	68.09
Other Intangible Assets	82.15	35.82	37.68	39.21	40.33	42.46
Long-Term Deferred Tax Assets	19.87	10.47	3.58	2.08	0.84	0.13
Long-Term Deferred Charges	159.94	47.01	52.06	60.3	21.52	25.38
Other Long-Term Assets	536.83	103.96	2.84	4.43	8.53	27
Total Assets	4,322	2,247	2,286	2,302	2,348	747.08
Accounts Payable	46.94	24.09	62.8	37.46	21.31	13.75
Accrued Expenses	13.44	17.37	19.58	18.08	19.91	15.66
Short-Term Debt	-	-	-	-	20.02	40.04
Current Portion of Long-Term Debt	37.61	14.92	-	-	4.31	2.13
Current Portion of Leases	-	-	13.02	8.6	6.45	5.27
Current Income Taxes Payable	12.31	3.01	4.42	0.62	-	1.63
Current Unearned Revenue	72.83	6.54	15.57	4.28	16.04	16.62
Other Current Liabilities	1,026	10.93	4.03	1.6	1.21	0.72
Total Current Liabilities	1,209	76.86	119.42	70.65	89.26	95.82
Long-Term Debt	-	-	-	-	10.86	17.77
Long-Term Leases	132.17	42.08	52.32	60.79	50.15	56.51
Long-Term Unearned Revenue	26.54	28.42	17.89	12.18	12.54	14.53
Long-Term Deferred Tax Liabilities	11.48	0.94	1.33	0.59	0.26	-
Total Liabilities	1,579	148.29	190.97	144.21	163.07	184.62
Common Stock	130.04	113.82	114.77	114.77	81.98	61.49
Additional Paid-In Capital	2,362	1,865	1,904	1,899	1,925	428.34
Retained Earnings	160.68	121.45	128.58	158.74	178	72.63
Treasury Stock	-	-	-51	-13.75	-	-
Comprehensive Income & Other	88.73	-0.06	0.24	0.19	0.12	-
Total Common Equity	2,741	2,100	2,097	2,159	2,185	562.45
Minority Interest	2.21	-2.15	-1.47	-0.78	-	-
Shareholders' Equity	2,743	2,098	2,095	2,158	2,185	562.45
Total Liabilities & Equity	4,322	2,247	2,286	2,302	2,348	747.08
Total Debt	169.78	57	65.34	69.39	91.8	121.72
Net Cash (Debt)	1,643	977.19	1,270	1,414	1,625	228.79
Net Cash Growth	22.88%	-23.06%	-10.20%	-12.96%	610.20%	-16.88%
Net Cash Per Share	7.32	8.67	10.86	12.30	16.04	2.65
Filing Date Shares Outstanding	130.76	113.82	113.55	113.91	114.77	86.08
Total Common Shares Outstanding	130.76	113.82	113.55	114.53	114.77	86.08
Working Capital	1,086	1,488	1,430	1,589	1,780	345.36
Book Value Per Share	20.96	18.45	18.47	18.85	19.03	6.53
Tangible Book Value	2,075	2,065	2,059	2,119	2,144	519.99
Tangible Book Value Per Share	15.87	18.14	18.13	18.51	18.68	6.04
Buildings	-	-	63.8	63.8	63.8	27.17
Machinery	-	-	230.6	200.88	128.56	112.33
Construction In Progress	-	-	169.33	78.1	103.47	1.31

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