Jiangsu Bioperfectus Technologies Co., Ltd. (SHA:688399)

SHA:688399 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	303.39	483.77	810.63	1,769	1,792	1,287
Short-Term Investments	-	-	30.56	-	-	-
Trading Asset Securities	1,362	1,097	1,138	694.81	1,015	623.33
Cash & Short-Term Investments	1,666	1,580	1,979	2,464	2,807	1,911
Cash Growth	0.74%	-20.15%	-19.69%	-12.22%	46.90%	32.97%
Accounts Receivable	38.23	39.84	53.89	108.71	610	343.63
Other Receivables	6.02	11.27	21.33	26.03	26.31	9.62
Receivables	44.25	51.12	75.23	134.74	636.31	353.25
Inventory	48.66	51.5	67.04	93.86	236.26	250.35
Prepaid Expenses	-	-	-	-	-	0.27
Other Current Assets	423.71	12	17.98	17	29.5	24.19
Total Current Assets	2,182	1,695	2,139	2,710	3,709	2,539
Property, Plant & Equipment	652.55	625.73	577.23	614.61	731.7	714.97
Long-Term Investments	310.97	1,137	885.3	416.48	116.28	122.9
Other Intangible Assets	24.42	26.04	27.45	29.88	27.41	26.82
Long-Term Deferred Tax Assets	49.37	64.78	75.01	80.39	91.63	19.27
Long-Term Deferred Charges	3.84	6.12	34.58	55.12	74.23	54.32
Other Long-Term Assets	442.35	0.08	1.07	0.16	140.6	22.18
Total Assets	3,666	3,554	3,740	3,906	4,891	3,499

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	57.82	24.32	17.56	29.17	327.8	132.5
Accrued Expenses	12.15	51	54.9	89.57	242.53	197.69
Short-Term Debt	438.09	316.74	227.69	156.94	84.89	150
Current Portion of Leases	3.61	4.73	5.64	7.82	8.38	7.32
Current Income Taxes Payable	2.8	0	0	0	85.37	32.51
Current Unearned Revenue	13.8	17.4	38.76	14.46	38.39	66.21
Other Current Liabilities	25.01	53.38	23.27	65.9	145.24	269.4
Total Current Liabilities	553.28	467.58	367.82	363.87	932.6	855.63
Long-Term Debt	96.13	48.68	-	-	-	-
Long-Term Leases	5.28	6.94	7.22	8.7	10.52	6.9
Long-Term Unearned Revenue	44.5	52.52	64.28	78.24	90.82	86.82
Long-Term Deferred Tax Liabilities	0	0	-	0	16.24	3.53
Other Long-Term Liabilities	25	50	50	50.5	62.68	10
Total Liabilities	724.2	625.71	489.32	501.31	1,113	962.89

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	124.13	83.87	56.67	58.62	58.62	58.62
Additional Paid-In Capital	593.63	633.88	661.06	806.6	805.83	805.83
Retained Earnings	2,231	2,212	2,538	2,540	2,914	1,672
Comprehensive Income & Other	-6.91	-0.76	-4.98	-	-	-
Shareholders' Equity	2,941	2,929	3,251	3,405	3,778	2,536
Total Liabilities & Equity	3,666	3,554	3,740	3,906	4,891	3,499

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	543.11	377.09	240.55	173.46	103.79	164.23
Net Cash (Debt)	1,122	1,203	1,738	2,291	2,703	1,747
Net Cash Growth	-6.33%	-30.79%	-24.11%	-15.26%	54.77%	25.93%
Net Cash Per Share	8.02	9.70	11.72	17.85	21.05	13.61
Filing Date Shares Outstanding	124.13	124.13	124.13	128.4	128.4	128.4
Total Common Shares Outstanding	124.13	124.13	124.13	128.4	128.4	128.4
Working Capital	1,629	1,227	1,771	2,346	2,777	1,683
Book Value Per Share	23.70	23.59	26.19	26.52	29.42	19.75
Tangible Book Value	2,917	2,903	3,223	3,375	3,751	2,510
Tangible Book Value Per Share	23.50	23.38	25.97	26.29	29.21	19.55
Buildings	-	553.39	553.68	551.68	537.05	506.36
Machinery	-	193.26	229.99	236.62	313.41	263.97
Construction In Progress	-	94.92	4.94	1.53	16.99	20.72

Data Source: S&P Global Market Intelligence Last updated: Oct 23, 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 5, 2026

Data Sources Report a data error