Blue Sail Medical Co.,Ltd. (SHE:002382)

Blue Sail Medical Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	1,357	1,954	1,282	2,049	2,840	3,843
Short-Term Investments	318.52	233.97	-	-	495.79	166.34
Trading Asset Securities	842.28	315.21	307.84	476.17	645.23	972.52
Cash & Short-Term Investments	2,518	2,504	1,590	2,525	3,981	4,982
Cash Growth	1.35%	57.45%	-37.04%	-36.56%	-20.09%	121.84%
Accounts Receivable	1,134	1,238	897.3	721.9	817.2	1,064
Other Receivables	88.94	71.08	78.05	114.22	72.12	44.56
Receivables	1,223	1,309	975.35	836.11	889.32	1,109
Inventory	1,178	1,222	1,055	916.76	1,125	768.77
Prepaid Expenses	-	0.27	-	3.34	1.47	2.8
Other Current Assets	243.63	222.73	149.58	141.15	345.06	317.49
Total Current Assets	5,162	5,258	3,770	4,423	6,341	7,180
Property, Plant & Equipment	5,199	5,421	5,432	5,487	5,478	2,469
Long-Term Investments	605.01	815.14	1,116	673.17	303.12	419.8
Goodwill	3,946	3,872	3,874	3,771	3,512	5,412
Other Intangible Assets	1,150	1,125	1,078	1,119	911.46	918.31
Long-Term Accounts Receivable	-	-	-	-	23.22	-
Long-Term Deferred Tax Assets	170.71	100.84	100.09	40.29	39.75	42.91
Long-Term Deferred Charges	202.97	188.24	221.31	158.11	170.3	345.39
Other Long-Term Assets	19.37	20.81	42.67	200.61	134.8	247.46
Total Assets	16,455	16,801	15,633	15,873	16,914	17,035
Accounts Payable	470.61	564.82	431.03	266.82	464.49	785.3
Accrued Expenses	135.64	186.2	158.2	162.24	157.32	137.99
Short-Term Debt	426.64	518.64	543.08	153.46	12.56	310.03
Current Portion of Long-Term Debt	4,025	573.92	1,379	201.08	776.55	1,865
Current Portion of Leases	-	7.91	107.71	14.17	13.65	-
Current Income Taxes Payable	82.4	49.15	15.95	16.88	10.46	55.8
Current Unearned Revenue	82.24	66.23	55.36	60.58	69.27	202.22
Other Current Liabilities	718.76	1,000	1,218	1,403	1,680	298.26
Total Current Liabilities	5,941	2,967	3,909	2,279	3,184	3,654
Long-Term Debt	586.01	3,525	1,811	2,823	2,897	3,384
Long-Term Leases	52.76	314.46	198.81	18.64	31.31	0.47
Long-Term Unearned Revenue	83.56	89.53	64.22	70.35	75.94	70.28
Pension & Post-Retirement Benefits	21.57	19.36	18.87	9.54	5.7	11.95
Long-Term Deferred Tax Liabilities	44.57	66.88	72.45	109.99	169.17	88.94
Other Long-Term Liabilities	18.51	18.11	10.58	9.95	14.22	7.6
Total Liabilities	6,748	7,000	6,085	5,321	6,378	7,217
Common Stock	1,007	1,007	1,007	1,007	1,007	980.95
Additional Paid-In Capital	4,915	4,913	5,822	5,802	5,758	5,533
Retained Earnings	1,621	1,907	2,353	3,324	3,696	2,943
Treasury Stock	-30	-30	-	-	-	-
Comprehensive Income & Other	379.88	388.83	366.35	419.38	75.38	360.09
Total Common Equity	7,894	8,186	9,548	10,552	10,536	9,817
Minority Interest	1,813	1,614	-	-	0.01	0.11
Shareholders' Equity	9,707	9,801	9,548	10,552	10,536	9,817
Total Liabilities & Equity	16,455	16,801	15,633	15,873	16,914	17,035
Total Debt	5,090	4,940	4,040	3,211	3,731	5,559
Net Cash (Debt)	-2,573	-2,436	-2,450	-685.39	249.71	-577.47
Net Cash Per Share	-2.50	-2.41	-2.41	-0.68	0.24	-0.57
Filing Date Shares Outstanding	1,002	1,002	1,007	1,007	1,007	980.95
Total Common Shares Outstanding	1,002	1,002	1,007	1,007	1,007	980.95
Working Capital	-779.04	2,291	-139.09	2,144	3,157	3,525
Book Value Per Share	7.88	8.17	9.48	10.48	10.46	10.01
Tangible Book Value	2,798	3,190	4,596	5,661	6,113	3,486
Tangible Book Value Per Share	2.79	3.18	4.56	5.62	6.07	3.55
Buildings	-	2,266	2,361	2,341	1,875	1,173
Machinery	-	4,147	3,962	3,904	3,520	1,691
Construction In Progress	-	1,044	708.96	454.97	881.55	257.56

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