Yifan Pharmaceutical 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	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	751.21	732.97	889.39	698.37	1,144	1,336
Trading Asset Securities	-	-	-	75.01	95.5	-
Cash & Short-Term Investments	751.21	732.97	889.39	773.38	1,239	1,336
Cash Growth	-14.08%	-17.59%	15.00%	-37.59%	-7.25%	-2.51%
Accounts Receivable	1,580	1,571	1,507	1,209	1,258	1,145
Other Receivables	84.75	92.49	105.57	80.69	112.08	120.16
Receivables	1,665	1,664	1,612	1,290	1,370	1,265
Inventory	1,172	1,258	1,056	928.61	830.97	663.87
Other Current Assets	279.08	267.47	220.86	259.62	249.71	320.22
Total Current Assets	3,867	3,922	3,778	3,251	3,690	3,585
Property, Plant & Equipment	2,750	2,701	2,144	1,752	1,601	1,643
Long-Term Investments	664.23	693.04	691.26	717.04	696.68	640.12
Goodwill	2,737	2,737	2,737	2,737	2,738	2,738
Other Intangible Assets	1,645	1,668	1,826	1,683	751.37	658.21
Long-Term Accounts Receivable	-	-	-	-	2.16	-
Long-Term Deferred Tax Assets	256.53	258.22	245.21	257.81	291.47	244.38
Long-Term Deferred Charges	708.75	730.22	773.65	964.14	2,592	2,474
Other Long-Term Assets	216.24	135.14	90.04	137.51	181.38	182.71
Total Assets	12,845	12,845	12,286	11,500	12,544	12,165
Accounts Payable	794.58	873.39	609.12	431.36	288.4	350.86
Accrued Expenses	117.43	387.04	393.79	387.69	360.56	219.84
Short-Term Debt	1,084	1,204	1,058	609.05	673.96	1,020
Current Portion of Long-Term Debt	298.44	248.98	544.67	489.77	554.03	419.27
Current Portion of Leases	-	12.07	14.22	17.6	17.95	14.54
Current Income Taxes Payable	68.91	33.78	29.21	19.14	29.54	24.19
Current Unearned Revenue	127.4	124.89	113.63	133.23	203.26	94.82
Other Current Liabilities	400.95	149.19	224.76	99.53	71.69	158.53
Total Current Liabilities	2,892	3,033	2,987	2,187	2,199	2,302
Long-Term Debt	957.82	858.9	627.16	812.04	850.17	730.51
Long-Term Leases	34.55	38.93	50.56	66.73	80.69	89.8
Long-Term Unearned Revenue	131.7	133.87	121.21	102.16	107.29	104.12
Long-Term Deferred Tax Liabilities	41.05	42.11	46.51	54.52	140.9	148.28
Other Long-Term Liabilities	27.19	27.16	26.49	21.86	18.94	16.02
Total Liabilities	4,084	4,134	3,859	3,245	3,397	3,391
Common Stock	1,037	1,037	1,037	1,046	1,046	1,054
Additional Paid-In Capital	2,847	2,847	2,848	2,993	2,993	3,048
Retained Earnings	5,006	4,899	4,618	4,354	4,905	4,712
Treasury Stock	-	-	-	-159	-121.01	-186.72
Comprehensive Income & Other	6.08	51.79	18.96	41.31	-11.36	-92.36
Total Common Equity	8,896	8,835	8,522	8,276	8,812	8,535
Minority Interest	-134.69	-123.55	-95.07	-20.73	334.75	239.38
Shareholders' Equity	8,761	8,711	8,427	8,255	9,147	8,775
Total Liabilities & Equity	12,845	12,845	12,286	11,500	12,544	12,165
Total Debt	2,375	2,363	2,294	1,995	2,177	2,274
Net Cash (Debt)	-1,624	-1,630	-1,405	-1,222	-937.51	-937.76
Net Cash Per Share	-1.33	-1.34	-1.16	-1.00	-0.74	-0.77
Filing Date Shares Outstanding	1,217	1,037	1,216	1,216	1,219	1,207
Total Common Shares Outstanding	1,217	1,037	1,216	1,216	1,219	1,207
Working Capital	975.2	888.84	791.21	1,064	1,491	1,284
Book Value Per Share	7.31	8.52	7.01	6.80	7.23	7.07
Tangible Book Value	4,513	4,429	3,958	3,855	5,323	5,139
Tangible Book Value Per Share	3.71	4.27	3.25	3.17	4.37	4.26
Buildings	-	1,382	985.62	973.8	914.2	931.78
Machinery	-	1,576	1,458	1,443	1,357	1,232
Construction In Progress	-	903.32	807.15	313.31	175.8	257.46

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