China National Accord Medicines Corporation Ltd. (SHE:000028)

SHE:000028 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	5,933	7,802	7,409	6,502	6,016	5,126
Cash & Short-Term Investments	5,933	7,802	7,409	6,502	6,016	5,126
Cash Growth	-12.72%	5.32%	13.94%	8.08%	17.37%	-18.44%
Accounts Receivable	24,325	22,939	21,118	20,235	16,202	17,701
Other Receivables	502.53	132.22	146.41	265.56	66.85	87.26
Receivables	24,827	23,071	21,294	20,539	16,306	17,855
Inventory	8,158	8,122	7,406	7,989	7,836	7,622
Other Current Assets	570.03	1,200	1,467	1,340	1,550	1,246
Total Current Assets	39,489	40,196	37,576	36,370	31,708	31,848
Property, Plant & Equipment	2,485	2,692	3,479	3,724	3,407	3,494
Long-Term Investments	3,359	3,278	3,080	2,947	2,799	2,658
Goodwill	1,605	1,605	1,859	2,747	2,750	2,776
Other Intangible Assets	385.23	406.69	479.54	615.59	647.52	669.93
Long-Term Accounts Receivable	1.07	1.72	12.93	15.91	13.68	16.59
Long-Term Deferred Tax Assets	322.9	308.72	249.41	220.48	185.25	129.74
Long-Term Deferred Charges	287.74	335.23	467.67	526.58	572.55	633.98
Other Long-Term Assets	235.57	273.09	352.1	404.42	532.4	557.38
Total Assets	48,171	49,096	47,556	47,571	42,616	42,784

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	20,305	20,516	18,100	17,952	15,233	16,718
Accrued Expenses	628.07	666.7	779.14	760.58	998.17	753.2
Short-Term Debt	2,048	2,855	3,422	2,903	2,133	2,490
Current Portion of Long-Term Debt	-	-	-	17	45.14	-
Current Portion of Leases	690.73	740.45	944.37	1,002	867.85	848.33
Current Income Taxes Payable	134.72	171.63	128.03	205.9	237.8	178.87
Current Unearned Revenue	357.87	387.21	349.74	456.3	586.96	450.59
Other Current Liabilities	839.96	768.63	1,079	1,041	926.05	939.8
Total Current Liabilities	25,004	26,105	24,802	24,338	21,028	22,379
Long-Term Debt	-	-	-	-	17.5	71.64
Long-Term Leases	833.32	912.18	1,371	1,452	1,327	1,375
Long-Term Unearned Revenue	66.8	69.28	69.48	74.97	80.91	87.72
Pension & Post-Retirement Benefits	0.58	0.61	0.71	0.77	0.86	1.2
Long-Term Deferred Tax Liabilities	87.56	93.87	114.5	146.05	156.48	175.95
Other Long-Term Liabilities	284.47	290.7	441.99	581.45	560.3	670.52
Total Liabilities	26,276	27,472	26,800	26,593	23,171	24,761

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	612.22	556.57	556.57	556.57	428.13	428.13
Additional Paid-In Capital	4,268	4,268	4,261	4,261	4,357	4,372
Retained Earnings	13,994	13,786	12,854	12,590	11,333	10,103
Comprehensive Income & Other	-0.28	-0.28	-1.45	7.87	7.91	21.87
Total Common Equity	18,873	18,610	17,670	17,415	16,126	14,925
Minority Interest	3,021	3,015	3,086	3,563	3,319	3,097
Shareholders' Equity	21,894	21,624	20,755	20,978	19,445	18,022
Total Liabilities & Equity	48,171	49,096	47,556	47,571	42,616	42,784

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	3,572	4,507	5,737	5,374	4,391	4,786
Net Cash (Debt)	2,361	3,295	1,671	1,129	1,626	340.48
Net Cash Growth	8009.05%	97.18%	48.07%	-30.58%	377.51%	-82.99%
Net Cash Per Share	3.85	5.38	2.72	1.84	2.66	0.56
Filing Date Shares Outstanding	612.22	612.22	612.22	612.22	612.22	612.22
Total Common Shares Outstanding	612.22	612.22	612.22	612.22	612.22	612.22
Working Capital	14,485	14,091	12,774	12,032	10,681	9,469
Book Value Per Share	30.83	30.40	28.86	28.45	26.34	24.38
Tangible Book Value	16,883	16,598	15,331	14,053	12,728	11,479
Tangible Book Value Per Share	27.58	27.11	25.04	22.95	20.79	18.75
Buildings	806.99	806.56	807.91	741.11	738.01	725.86
Machinery	1,415	1,414	1,396	1,294	1,132	1,027
Construction In Progress	20.23	21.66	12.6	35.44	35.17	49.85

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 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:

Sep 29, 2026

Data Sources Report a data error