Hebei Changshan Biochemical Pharmaceutical Co., Ltd. (SHE:300255)

SHE:300255 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	217.8	236.44	230.92	797.8	543.21	481.02
Cash & Short-Term Investments	217.8	236.44	230.92	797.8	543.21	481.02
Cash Growth	-35.71%	2.39%	-71.06%	46.87%	12.93%	-14.61%
Accounts Receivable	336.47	265.74	238.08	452.99	317.09	427.22
Other Receivables	49.13	42.55	80.43	43.03	39.24	43.75
Receivables	385.6	308.29	318.52	496.02	356.33	470.97
Inventory	1,259	1,386	1,644	2,431	2,285	1,887
Prepaid Expenses	0.67	-	-	0.02	0.29	0.79
Other Current Assets	120.56	71.93	82.14	172.24	223.68	159.64
Total Current Assets	1,984	2,002	2,276	3,898	3,408	2,999
Property, Plant & Equipment	1,725	1,713	1,591	1,483	1,193	1,064
Long-Term Investments	-	7.5	-	1.46	5.8	18.18
Goodwill	-	-	-	1.78	3.56	3.56
Other Intangible Assets	306.51	308.13	320.55	263.82	274.06	251.6
Long-Term Deferred Tax Assets	18.79	21.89	20.97	11.78	14	19.88
Long-Term Deferred Charges	453.74	432.58	361.03	286.26	219.84	150.17
Other Long-Term Assets	51.16	36.82	26.65	89.82	71.56	65.61
Total Assets	4,539	4,523	4,596	6,036	5,190	4,573
Accounts Payable	431.54	307.47	263.38	249.81	106.49	82.35
Accrued Expenses	30.55	28.17	37.46	54.25	36.57	67.48
Short-Term Debt	1,130	887.55	967.22	1,010	1,272	1,044
Current Portion of Long-Term Debt	812.37	873.18	586.14	351.6	134.22	6.01
Current Portion of Leases	56.59	56.88	0.39	-	-	-
Current Income Taxes Payable	1.77	2.36	1.14	3.45	23.62	34.38
Current Unearned Revenue	12.9	14.53	20.8	47.45	65.86	60.97
Other Current Liabilities	30.99	32.65	44.4	71.65	95.31	117.04
Total Current Liabilities	2,507	2,203	1,921	1,788	1,734	1,412
Long-Term Debt	435.82	659.47	811.76	1,129	332.47	281.41
Long-Term Leases	38.35	64.44	1.26	-	-	-
Long-Term Unearned Revenue	58.74	60.01	62.48	64.8	51.02	25.37
Long-Term Deferred Tax Liabilities	0.29	0.31	0.35	0.19	0.2	0.48
Total Liabilities	3,040	2,987	2,797	2,982	2,118	1,719
Common Stock	919.06	919.06	919.06	934.97	934.97	934.97
Additional Paid-In Capital	422.74	422.74	422.74	526.84	526.84	526.84
Retained Earnings	191.43	220.52	469.99	1,794	1,800	1,567
Treasury Stock	-	-	-	-120.01	-120.01	-120.01
Comprehensive Income & Other	-0.33	-0.05	-0.13	-77.86	-73.5	-61.13
Total Common Equity	1,533	1,562	1,812	3,058	3,069	2,848
Minority Interest	-33.65	-26.52	-11.97	-4.02	3.34	5.65
Shareholders' Equity	1,499	1,536	1,800	3,054	3,072	2,853
Total Liabilities & Equity	4,539	4,523	4,596	6,036	5,190	4,573
Total Debt	2,473	2,542	2,367	2,490	1,739	1,331
Net Cash (Debt)	-2,256	-2,305	-2,136	-1,692	-1,195	-850.24
Net Cash Per Share	-2.40	-2.49	-2.32	-1.93	-1.28	-0.91
Filing Date Shares Outstanding	919.06	919.06	919.06	919.06	919.06	919.06
Total Common Shares Outstanding	919.06	919.06	919.06	919.06	919.06	919.06
Working Capital	-522.87	-200.38	354.94	2,110	1,674	1,587
Book Value Per Share	1.67	1.70	1.97	3.33	3.34	3.10
Tangible Book Value	1,226	1,254	1,491	2,792	2,791	2,592
Tangible Book Value Per Share	1.33	1.36	1.62	3.04	3.04	2.82
Buildings	934.36	932.88	915.66	808.9	701.24	691.37
Machinery	540.23	538.71	545.8	389.26	339.53	335.51
Construction In Progress	747.97	708.97	547.74	642.27	462.72	311.26

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