China Resources Boya Bio-pharmaceutical Group Co.,Ltd (SHE:300294)

SHE:300294 Income Statement

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	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Operating Revenue	1,963	1,734	2,651	2,761	2,645	2,510
Other Revenue	0.79	0.79	0.85	-2.22	5.21	3.36
Revenue	1,964	1,735	2,652	2,759	2,651	2,513
Revenue Growth (YoY)	15.06%	-34.58%	-3.87%	4.08%	5.47%	-13.61%
Cost of Revenue	875.93	615.97	1,259	1,255	1,187	1,055
Gross Profit	1,088	1,119	1,393	1,504	1,463	1,458
Selling, General & Admin	716.23	603.65	774.85	923.64	969.52	1,039
Research & Development	56.37	66.89	67.7	49.58	59.29	89.05
Other Operating Expenses	40.89	17.47	18.98	20.83	19.99	8.93
Operating Expenses	830.79	696.81	863.9	996.86	1,049	1,128
Operating Income	257.01	422.12	529.38	507.16	414.49	330.18
Interest Expense	-1.2	-0.66	-0.46	-0.62	-10.53	-21.45
Interest & Investment Income	46.15	42.49	45.31	64.93	63.9	22.96
Currency Exchange Gain (Loss)	-2.77	-2.77	-	-	-	-
Other Non Operating Income (Expenses)	3.62	0.87	-0.43	4.02	-8.3	-3.07
EBT Excluding Unusual Items	302.81	462.05	573.81	575.49	459.57	328.63
Impairment of Goodwill	-72.61	-72.61	-298.41	-	-	-
Gain (Loss) on Sale of Investments	53.14	65.58	85.74	-	10.71	-
Gain (Loss) on Sale of Assets	4.72	-0.61	1.3	0.07	-0.87	-1.58
Asset Writedown	-12.47	-11.18	-28.31	-51.03	-36.37	-0.27
Other Unusual Items	63.04	34.49	19.59	7.47	10.08	1.36
Pretax Income	338.62	477.71	353.71	532	443.12	328.13
Income Tax Expense	11.48	81.19	105.56	86.51	84.84	52.87
Earnings From Continuing Operations	327.14	396.53	248.15	445.49	358.28	275.26
Minority Interest in Earnings	0.11	0.46	-10.68	-13.29	-13.75	-15.2
Net Income	327.25	396.99	237.47	432.2	344.53	260.06
Net Income to Common	327.25	396.99	237.47	432.2	344.53	260.06
Net Income Growth	75.84%	67.18%	-45.06%	25.45%	32.48%	-38.97%
Shares Outstanding (Basic)	503	503	505	503	436	426
Shares Outstanding (Diluted)	503	503	505	503	436	426
Shares Change (YoY)	-0.22%	-0.54%	0.53%	15.24%	2.30%	0.04%
EPS (Basic)	0.65	0.79	0.47	0.86	0.79	0.61
EPS (Diluted)	0.65	0.79	0.47	0.86	0.79	0.61
EPS Growth	76.22%	68.08%	-45.35%	8.86%	29.51%	-39.00%
Free Cash Flow	-427.87	101.99	554.23	458.03	1,277	576.07
Free Cash Flow Per Share	-0.85	0.20	1.10	0.91	2.93	1.35
Dividend Per Share	0.310	0.320	0.300	0.200	0.150	0.065
Dividend Growth	-32.61%	6.67%	50.00%	33.33%	130.77%	-56.67%
Gross Margin	55.39%	64.50%	52.54%	54.52%	55.21%	58.01%
Operating Margin	13.09%	24.33%	19.96%	18.38%	15.64%	13.14%
Profit Margin	16.66%	22.88%	8.95%	15.67%	13.00%	10.35%
Free Cash Flow Margin	-21.79%	5.88%	20.90%	16.60%	48.19%	22.92%
EBITDA	356.76	519.84	624.38	600.38	510.65	411.52
EBITDA Margin	18.17%	29.96%	23.54%	21.76%	19.27%	16.38%
D&A For EBITDA	99.75	97.71	94.99	93.22	96.16	81.34
EBIT	257.01	422.12	529.38	507.16	414.49	330.18
EBIT Margin	13.09%	24.33%	19.96%	18.38%	15.64%	13.14%
Effective Tax Rate	3.39%	16.99%	29.84%	16.26%	19.15%	16.11%
Revenue as Reported	1,964	1,735	2,652	2,759	2,651	-
Advertising Expenses	-	3.26	2.73	1.82	2.5	1.77

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