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

SHE:300294 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	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	761.75	1,300	1,961	1,532	1,584	753.89
Trading Asset Securities	2,355	2,199	3,362	3,194	2,700	-
Cash & Short-Term Investments	3,116	3,499	5,324	4,726	4,284	753.89
Cash Growth	-40.52%	-34.28%	12.66%	10.31%	468.21%	32.55%
Accounts Receivable	732.8	509.38	275.92	567.02	588.08	681.01
Other Receivables	88.7	39.81	264.4	100.62	67.9	53.21
Receivables	821.5	549.19	540.32	667.64	655.98	734.22
Inventory	1,119	995.43	556.94	666.96	676.84	689.46
Other Current Assets	57.43	14.75	6.43	13.25	29.4	750.08
Total Current Assets	5,115	5,058	6,428	6,073	5,646	2,928
Property, Plant & Equipment	1,502	1,170	676.62	722.81	771.33	809.52
Long-Term Investments	131.26	81.09	100.39	117.09	144.96	311.66
Goodwill	728	728	72.61	663.84	663.84	663.84
Other Intangible Assets	663.59	773.28	269.31	312.17	169.47	198.6
Long-Term Deferred Tax Assets	76.25	73.54	47.34	44.99	27.44	20.57
Long-Term Deferred Charges	139.41	145.9	88.15	82.64	161.62	166.41
Other Long-Term Assets	372.51	370.79	146.83	16.24	37.2	60.27
Total Assets	8,727	8,401	7,829	8,033	7,622	5,159
Accounts Payable	521.65	357.62	126.35	303.46	277.53	285.88
Accrued Expenses	91.14	318.03	274.14	290.9	261.19	83.94
Short-Term Debt	-	-	-	-	-	220.2
Current Portion of Long-Term Debt	-	-	0.03	22.18	0.08	55.2
Current Portion of Leases	2.55	5.33	0.87	2.81	2.06	-
Current Income Taxes Payable	13.73	12.44	8.58	27.09	41.45	20.54
Current Unearned Revenue	5.73	4.08	12.21	20.58	12.97	14.51
Other Current Liabilities	283.69	52.88	34.26	38.33	35.66	191.66
Total Current Liabilities	918.5	750.38	456.45	705.34	630.94	871.93
Long-Term Debt	1.16	-	22.15	-	22.15	55
Long-Term Leases	4.36	7.17	1.4	10.37	11.3	-
Long-Term Unearned Revenue	17.86	19.51	23.52	27.09	30.98	32.44
Long-Term Deferred Tax Liabilities	112.78	136.32	4.56	5.56	5.94	6.71
Total Liabilities	1,055	913.38	508.07	748.35	701.3	966.08
Common Stock	504.25	504.25	504.25	504.25	511.63	433.32
Additional Paid-In Capital	4,063	4,063	4,063	4,065	4,258	1,947
Retained Earnings	3,104	2,918	2,753	2,616	2,259	1,928
Treasury Stock	-	-	-	-	-199.96	-199.96
Comprehensive Income & Other	-0.68	2.36	-	-	-	-
Total Common Equity	7,671	7,487	7,320	7,186	6,829	4,108
Minority Interest	1.69	0.61	1.07	99.19	91.4	84.55
Shareholders' Equity	7,672	7,488	7,321	7,285	6,920	4,192
Total Liabilities & Equity	8,727	8,401	7,829	8,033	7,622	5,159
Total Debt	8.08	12.51	24.45	35.36	35.58	330.39
Net Cash (Debt)	3,108	3,486	5,299	4,690	4,248	423.5
Net Cash Growth	-40.62%	-34.21%	12.99%	10.41%	903.09%	-
Net Cash Per Share	6.18	6.94	10.49	9.33	9.74	0.99
Filing Date Shares Outstanding	504.25	504.25	504.25	504.25	504.25	425.94
Total Common Shares Outstanding	504.25	504.25	504.25	504.25	504.25	425.94
Working Capital	4,196	4,308	5,971	5,368	5,015	2,056
Book Value Per Share	15.21	14.85	14.52	14.25	13.54	9.64
Tangible Book Value	6,279	5,986	6,978	6,210	5,996	3,245
Tangible Book Value Per Share	12.45	11.87	13.84	12.31	11.89	7.62
Buildings	-	741.4	527.95	518.01	536.62	506.23
Machinery	-	839.25	625.83	671.97	665.73	632.37
Construction In Progress	-	321	39.94	69.34	40.86	80.9

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