Beijing Science Sun Pharmaceutical Co., Ltd. (SHE:300485)
China · Delayed Price · Currency is CNY 8.65
+0.18 (2.13%)
Sep 30, 2026, 3:04 PM CST
SHE:300485 Balance Sheet
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 93.41 | 88.13 | 75.26 | 120.16 | 226.21 | 161.54 |
Trading Asset Securities | 1,379 | 1,474 | 1,496 | 1,053 | 895.39 | 1,135 |
Cash & Short-Term Investments | 1,473 | 1,562 | 1,572 | 1,174 | 1,122 | 1,296 |
Cash Growth | -9.55% | -0.61% | 33.92% | 4.63% | -13.47% | 9.82% |
Accounts Receivable | 39.98 | 44.87 | 50.75 | 52.42 | 84.76 | 96.19 |
Other Receivables | 0.09 | 0.95 | 1.43 | 4.01 | 4.08 | 0.98 |
Receivables | 40.07 | 45.82 | 52.19 | 56.43 | 88.84 | 97.17 |
Inventory | 70.91 | 68.85 | 81.37 | 107.06 | 89.09 | 123.05 |
Other Current Assets | 11.56 | 10.82 | 6.47 | 15.99 | 20.91 | 13.83 |
Total Current Assets | 1,595 | 1,688 | 1,712 | 1,353 | 1,320 | 1,530 |
Property, Plant & Equipment | 469.95 | 474.84 | 506.68 | 539.42 | 572.18 | 598.9 |
Long-Term Investments | 854.56 | 933.23 | 957.88 | 1,435 | 1,399 | 1,012 |
Goodwill | 21.87 | 21.87 | 21.87 | 21.87 | 21.87 | 21.87 |
Other Intangible Assets | 43.51 | 44.68 | 47.12 | 49.95 | 53.78 | 58.44 |
Long-Term Deferred Tax Assets | 1.79 | 2.28 | 1.79 | 2.42 | 5.33 | 2.52 |
Long-Term Deferred Charges | 372.18 | 366.91 | 292.71 | 208.97 | 184.07 | 158.55 |
Other Long-Term Assets | 3.52 | 37.06 | 12.16 | 11.79 | 12.12 | 19.01 |
Total Assets | 3,362 | 3,568 | 3,552 | 3,622 | 3,569 | 3,402 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Accounts Payable | 12.48 | 22.63 | 15.72 | 15.13 | 21.61 | 27.42 |
Accrued Expenses | 18.91 | 25.63 | 39.28 | 15.59 | 31.37 | 33.91 |
Short-Term Debt | 14.26 | 19.86 | - | - | - | - |
Current Income Taxes Payable | - | - | 6.59 | - | 0.05 | 0.1 |
Current Unearned Revenue | 9.38 | 4.92 | 5.3 | 6.43 | 9.12 | 12.57 |
Other Current Liabilities | 20.11 | 19.25 | 15.16 | 14.29 | 12.79 | 14.45 |
Total Current Liabilities | 75.14 | 92.3 | 82.05 | 51.45 | 74.94 | 88.46 |
Long-Term Unearned Revenue | 0.68 | 0.42 | 1.24 | - | - | - |
Long-Term Deferred Tax Liabilities | 55.31 | 83.24 | 83.18 | 103.16 | 82.16 | 30.08 |
Total Liabilities | 131.13 | 175.95 | 166.48 | 154.61 | 157.1 | 118.54 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Common Stock | 481.67 | 481.67 | 481.67 | 481.67 | 481.67 | 481.67 |
Additional Paid-In Capital | 845.93 | 845.93 | 845.93 | 828.2 | 845.93 | 843.56 |
Retained Earnings | 1,885 | 2,043 | 2,028 | 2,108 | 2,046 | 1,922 |
Comprehensive Income & Other | -0.05 | 0.75 | 1.45 | 18.65 | 0.33 | -2.62 |
Total Common Equity | 3,212 | 3,371 | 3,357 | 3,436 | 3,374 | 3,245 |
Minority Interest | 19.24 | 21.47 | 28.26 | 31.58 | 38.09 | 38.37 |
Shareholders' Equity | 3,231 | 3,392 | 3,385 | 3,468 | 3,412 | 3,283 |
Total Liabilities & Equity | 3,362 | 3,568 | 3,552 | 3,622 | 3,569 | 3,402 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 |
Total Debt | 14.26 | 19.86 | - | - | - | - |
Net Cash (Debt) | 1,458 | 1,542 | 1,572 | 1,174 | 1,122 | 1,296 |
Net Cash Growth | -10.42% | -1.87% | 33.92% | 4.63% | -13.47% | 9.82% |
Net Cash Per Share | 3.00 | 3.18 | 3.20 | 2.39 | 2.36 | 2.71 |
Filing Date Shares Outstanding | 481.67 | 481.67 | 481.67 | 481.67 | 481.67 | 481.67 |
Total Common Shares Outstanding | 481.67 | 481.67 | 481.67 | 481.67 | 481.67 | 481.67 |
Working Capital | 1,520 | 1,595 | 1,630 | 1,302 | 1,246 | 1,442 |
Book Value Per Share | 6.67 | 7.00 | 6.97 | 7.13 | 7.00 | 6.74 |
Tangible Book Value | 3,147 | 3,304 | 3,288 | 3,364 | 3,298 | 3,164 |
Tangible Book Value Per Share | 6.53 | 6.86 | 6.83 | 6.98 | 6.85 | 6.57 |
Buildings | 518.64 | 511.46 | 511.46 | 511.46 | 510.1 | 451.73 |
Machinery | 277.29 | 277.35 | 273.02 | 271.91 | 266.38 | 253.18 |
Construction In Progress | 20.09 | 11.29 | 11.03 | 1.05 | 0.33 | 71.06 |