Beijing Scitop Bio-tech Co., Ltd. (SHE:300858)

Beijing Scitop Bio-tech Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Cash & Equivalents	155.42	99.7	108.64	191.6	875.36	481.82
Short-Term Investments	-	620.36	425.5	483	-	-
Trading Asset Securities	451.91	110.21	296.73	152.26	281.17	91.55
Cash & Short-Term Investments	607.33	830.26	830.86	826.86	1,157	573.37
Cash Growth	-25.47%	-0.07%	0.48%	-28.51%	101.71%	-3.15%
Accounts Receivable	73.35	69.54	56.47	67.67	108.04	119.29
Other Receivables	1.16	-	-	-	-	-
Receivables	74.51	69.73	56.48	67.73	108.1	119.33
Inventory	63.49	46.47	46.6	39.22	50.93	52.85
Prepaid Expenses	-	0.81	-	-	-	-
Other Current Assets	49.33	30.06	20.77	21.74	11.42	7.05
Total Current Assets	794.67	977.34	954.71	955.55	1,327	752.59
Property, Plant & Equipment	858.04	877.77	548.7	375.05	243.87	213.23
Long-Term Investments	60.77	75.28	267.65	352.85	123.09	12.54
Goodwill	1.91	1.91	1.91	1.91	1.91	1.91
Other Intangible Assets	58.1	60.1	48.33	51.06	53.05	54.16
Long-Term Deferred Tax Assets	18.68	13.01	5.36	6.17	3.42	2.57
Long-Term Deferred Charges	1.21	1.68	2.31	2.98	0.11	0.28
Other Long-Term Assets	180.24	11.82	86.63	64.53	39.24	3.45
Total Assets	1,974	2,019	1,916	1,810	1,792	1,041

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Accounts Payable	122.2	88.08	47.73	16.06	36.45	27.35
Accrued Expenses	6.45	16.63	13.07	14.38	18.97	12.33
Current Portion of Long-Term Debt	0.86	-	-	-	-	-
Current Portion of Leases	-	0.79	0.56	1.75	1.2	1.25
Current Income Taxes Payable	7.64	6.06	6.59	4.45	8.63	2.06
Current Unearned Revenue	19.42	14.07	23.13	17.12	16.77	18
Other Current Liabilities	2.9	1.98	5.11	4.87	3.27	1.49
Total Current Liabilities	159.47	127.6	96.19	58.64	85.28	62.47
Long-Term Leases	2.68	2.8	3.23	9.9	6.5	7.36
Long-Term Unearned Revenue	47.53	43.83	25.14	5.86	1.32	2.19
Long-Term Deferred Tax Liabilities	2.16	1.85	1.47	2.69	2.01	1.31
Total Liabilities	211.84	176.08	126.03	77.1	95.11	73.33

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Common Stock	263.5	263.5	263.5	263.5	175.66	148.53
Additional Paid-In Capital	1,105	1,105	1,107	1,105	1,197	530.88
Retained Earnings	483.76	474.03	419.03	364.2	323.42	287.99
Comprehensive Income & Other	0	0	0	-	-	-
Total Common Equity	1,762	1,843	1,790	1,733	1,697	967.4
Shareholders' Equity	1,762	1,843	1,790	1,733	1,697	967.4
Total Liabilities & Equity	1,974	2,019	1,916	1,810	1,792	1,041

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Total Debt	3.54	3.59	3.79	11.65	7.7	8.61
Net Cash (Debt)	603.79	826.68	827.08	815.21	1,149	564.76
Net Cash Growth	-25.60%	-0.05%	1.46%	-29.04%	103.42%	-4.61%
Net Cash Per Share	2.35	3.15	3.16	3.05	5.12	2.54
Filing Date Shares Outstanding	264.24	263.5	263.5	263.5	263.5	222.8
Total Common Shares Outstanding	264.24	263.5	263.5	263.5	263.5	222.8
Working Capital	635.2	849.74	858.52	896.91	1,242	690.11
Book Value Per Share	6.67	6.99	6.79	6.58	6.44	4.34
Tangible Book Value	1,702	1,781	1,739	1,680	1,642	911.33
Tangible Book Value Per Share	6.44	6.76	6.60	6.38	6.23	4.09
Buildings	-	268.95	261.99	142.59	142.59	142.45
Machinery	-	212.76	191.42	122.89	97.99	87.49
Construction In Progress	-	502.86	172.07	156.65	38.74	3.49

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 3, 2026

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