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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Cash & Equivalents	326.42	99.7	108.64	191.6	875.36	481.82
Short-Term Investments	-	620.36	425.5	483	-	-
Trading Asset Securities	353.57	110.21	296.73	152.26	281.17	91.55
Cash & Short-Term Investments	679.99	830.26	830.86	826.86	1,157	573.37
Cash Growth	-22.35%	-0.07%	0.48%	-28.51%	101.71%	-3.15%
Accounts Receivable	74.8	69.54	56.47	67.67	108.04	119.29
Other Receivables	1.16	-	-	-	-	-
Receivables	75.95	69.73	56.48	67.73	108.1	119.33
Inventory	53.33	46.47	46.6	39.22	50.93	52.85
Prepaid Expenses	-	0.81	-	-	-	-
Other Current Assets	40.53	30.06	20.77	21.74	11.42	7.05
Total Current Assets	849.8	977.34	954.71	955.55	1,327	752.59
Property, Plant & Equipment	870.53	877.77	548.7	375.05	243.87	213.23
Long-Term Investments	46.47	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	58.78	60.1	48.33	51.06	53.05	54.16
Long-Term Deferred Tax Assets	17.58	13.01	5.36	6.17	3.42	2.57
Long-Term Deferred Charges	1.37	1.68	2.31	2.98	0.11	0.28
Other Long-Term Assets	181.74	11.82	86.63	64.53	39.24	3.45
Total Assets	2,028	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Accounts Payable	126.19	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	0.85	-	-	-	-	-
Current Portion of Leases	-	0.79	0.56	1.75	1.2	1.25
Current Income Taxes Payable	6.53	6.06	6.59	4.45	8.63	2.06
Current Unearned Revenue	18.28	14.07	23.13	17.12	16.77	18
Other Current Liabilities	28.66	1.98	5.11	4.87	3.27	1.49
Total Current Liabilities	186.96	127.6	96.19	58.64	85.28	62.47
Long-Term Leases	2.66	2.8	3.23	9.9	6.5	7.36
Long-Term Unearned Revenue	44.46	43.83	25.14	5.86	1.32	2.19
Long-Term Deferred Tax Liabilities	2.08	1.85	1.47	2.69	2.01	1.31
Total Liabilities	236.16	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	Jun 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	473.11	474.03	419.03	364.2	323.42	287.99
Comprehensive Income & Other	0	0	0	-	-	-
Total Common Equity	1,792	1,843	1,790	1,733	1,697	967.4
Shareholders' Equity	1,792	1,843	1,790	1,733	1,697	967.4
Total Liabilities & Equity	2,028	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Total Debt	3.51	3.59	3.79	11.65	7.7	8.61
Net Cash (Debt)	676.48	826.68	827.08	815.21	1,149	564.76
Net Cash Growth	-22.46%	-0.05%	1.46%	-29.04%	103.42%	-4.61%
Net Cash Per Share	2.61	3.15	3.16	3.05	5.12	2.54
Filing Date Shares Outstanding	252.75	263.5	263.5	263.5	263.5	222.8
Total Common Shares Outstanding	252.75	263.5	263.5	263.5	263.5	222.8
Working Capital	662.84	849.74	858.52	896.91	1,242	690.11
Book Value Per Share	7.09	6.99	6.79	6.58	6.44	4.34
Tangible Book Value	1,731	1,781	1,739	1,680	1,642	911.33
Tangible Book Value Per Share	6.85	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: Jun 30, 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:

Aug 30, 2026

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