Yifan Pharmaceutical 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	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022	Dec '20 Dec 31, 2020
Cash & Equivalents	875.51	889.39	698.37	1,144	1,336	1,324
Trading Asset Securities	-	-	75.01	95.5	-	46.73
Cash & Short-Term Investments	875.51	889.39	773.38	1,239	1,336	1,371
Cash Growth	-19.15%	15.00%	-37.59%	-7.25%	-2.51%	-12.30%
Accounts Receivable	1,739	1,507	1,209	1,258	1,145	1,102
Other Receivables	110.03	105.57	80.69	112.08	120.16	130.17
Receivables	1,849	1,612	1,290	1,370	1,265	1,232
Inventory	1,341	1,056	928.61	830.97	663.87	583.85
Other Current Assets	247.77	220.86	259.62	249.71	320.22	319.35
Total Current Assets	4,314	3,778	3,251	3,690	3,585	3,506
Property, Plant & Equipment	2,548	2,144	1,752	1,601	1,643	1,491
Long-Term Investments	691.63	691.26	717.04	696.68	640.12	666.23
Goodwill	2,737	2,737	2,737	2,738	2,738	2,750
Other Intangible Assets	1,718	1,826	1,683	751.37	658.21	715.63
Long-Term Accounts Receivable	17.82	17.74	1.43	2.16	-	-
Long-Term Deferred Tax Assets	238.62	245.21	257.81	291.47	244.38	226.34
Long-Term Deferred Charges	741.74	773.65	964.14	2,592	2,474	2,187
Other Long-Term Assets	99.7	72.29	136.08	181.38	182.71	95.33
Total Assets	13,106	12,286	11,500	12,544	12,165	11,637
Accounts Payable	797.7	609.12	431.36	288.4	350.86	381.19
Accrued Expenses	126.03	393.79	387.69	360.56	219.84	180.43
Short-Term Debt	1,331	1,058	609.05	673.96	1,020	1,193
Current Portion of Long-Term Debt	391.47	544.67	489.77	554.03	419.27	17.67
Current Portion of Leases	-	14.22	17.6	17.95	14.54	0.49
Current Income Taxes Payable	100.58	29.21	19.14	29.54	24.19	33.8
Current Unearned Revenue	105.36	113.63	133.23	203.26	94.82	62.68
Other Current Liabilities	548.73	224.76	99.53	71.69	158.53	259.6
Total Current Liabilities	3,401	2,987	2,187	2,199	2,302	2,129
Long-Term Debt	751.76	627.16	812.04	850.17	730.51	447.63
Long-Term Leases	42.21	50.56	66.73	80.69	89.8	0.95
Long-Term Unearned Revenue	128.87	121.21	102.16	107.29	104.12	88.36
Pension & Post-Retirement Benefits	-	-	-	-	-	15.99
Long-Term Deferred Tax Liabilities	43.17	46.51	54.52	140.9	148.28	225.13
Other Long-Term Liabilities	30.51	26.49	21.86	18.94	16.02	-
Total Liabilities	4,398	3,859	3,245	3,397	3,391	2,907
Common Stock	1,037	1,037	1,046	1,046	1,054	1,055
Additional Paid-In Capital	2,847	2,848	2,993	2,993	3,048	3,041
Retained Earnings	4,885	4,618	4,354	4,905	4,712	4,505
Treasury Stock	-	-	-159	-121.01	-186.72	-127.02
Comprehensive Income & Other	62.51	18.96	41.31	-11.36	-92.36	-34.22
Total Common Equity	8,831	8,522	8,276	8,812	8,535	8,440
Minority Interest	-122.66	-95.07	-20.73	334.75	239.38	290.36
Shareholders' Equity	8,708	8,427	8,255	9,147	8,775	8,730
Total Liabilities & Equity	13,106	12,286	11,500	12,544	12,165	11,637
Total Debt	2,517	2,294	1,995	2,177	2,274	1,660
Net Cash (Debt)	-1,641	-1,405	-1,222	-937.51	-937.76	-289.32
Net Cash Per Share	-1.37	-1.16	-1.00	-0.74	-0.77	-0.24
Filing Date Shares Outstanding	1,037	1,216	1,216	1,219	1,207	1,148
Total Common Shares Outstanding	1,037	1,216	1,216	1,219	1,207	1,148
Working Capital	912.33	791.21	1,064	1,491	1,284	1,377
Book Value Per Share	8.52	7.01	6.80	7.23	7.07	7.35
Tangible Book Value	4,376	3,958	3,855	5,323	5,139	4,975
Tangible Book Value Per Share	4.22	3.25	3.17	4.37	4.26	4.33
Buildings	-	985.62	973.8	914.2	931.78	841.79
Machinery	-	1,458	1,443	1,357	1,232	1,071
Construction In Progress	-	807.15	313.31	175.8	257.46	415.22

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.