Shanghai Universal Biotech Co.,Ltd. (SHE:301166)

SHE:301166 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	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	337.22	840.16	414.53	732.14	1,873	250.63
Short-Term Investments	-	-	-	50.76	-	-
Trading Asset Securities	936.76	565.23	1,062	901.24	-	-
Cash & Short-Term Investments	1,274	1,405	1,476	1,684	1,873	250.63
Cash Growth	-8.03%	-4.80%	-12.34%	-10.08%	647.25%	23.61%
Accounts Receivable	379.57	350.56	361.81	375.78	264.79	239.49
Other Receivables	3.47	20.5	17.46	14.35	8.67	2.44
Receivables	383.04	371.06	379.28	390.13	273.46	241.94
Inventory	144.74	129.51	201.54	168.32	77.35	44.62
Other Current Assets	30.13	31.17	32.35	66.11	31.69	12.75
Total Current Assets	1,832	1,937	2,089	2,309	2,255	549.93
Property, Plant & Equipment	214.92	225.47	194.83	102.43	34.91	26.53
Long-Term Investments	77.04	54.81	31.66	27.5	-	-
Other Intangible Assets	9.12	10.52	8.54	7.57	6.13	0.86
Long-Term Deferred Tax Assets	87.85	76.3	59.14	33.71	15.17	11.77
Long-Term Deferred Charges	3	4.96	7.7	4.34	1.4	0.55
Other Long-Term Assets	-	0.22	0.09	-	0.09	1.21
Total Assets	2,224	2,309	2,391	2,484	2,313	590.85
Accounts Payable	67.21	95.39	110.58	76.04	83.54	63.84
Accrued Expenses	27.24	38.04	43.01	34.88	38.88	31.1
Short-Term Debt	-	-	-	80	-	10
Current Portion of Leases	5.22	5.94	-	-	-	-
Current Income Taxes Payable	7.59	6.61	7.43	10.08	10.47	7.85
Current Unearned Revenue	68.29	69.44	74.32	80.72	69.24	60.39
Other Current Liabilities	8.56	7.21	6.29	13.17	16.22	11.82
Total Current Liabilities	184.11	222.63	241.63	294.9	218.35	185.01
Long-Term Leases	5.26	11.38	23.46	23.19	4.58	-
Long-Term Unearned Revenue	-	-	-	0.01	0.02	0.04
Long-Term Deferred Tax Liabilities	4.3	3.92	6.18	6.07	-	-
Other Long-Term Liabilities	3.93	3.59	2.96	2.62	1.84	1.01
Total Liabilities	197.59	241.52	274.23	326.77	224.8	186.06
Common Stock	86.67	86.67	86.67	86.67	86.67	65
Additional Paid-In Capital	1,715	1,715	1,715	1,719	1,715	141.36
Retained Earnings	247.8	282.6	313.17	350.85	287.73	199.16
Treasury Stock	-26	-19.5	-	-	-	-
Comprehensive Income & Other	2.54	2.92	2.09	1.37	-1.36	-0.73
Shareholders' Equity	2,026	2,068	2,117	2,157	2,088	404.79
Total Liabilities & Equity	2,224	2,309	2,391	2,484	2,313	590.85
Total Debt	10.48	17.32	23.46	103.19	4.58	10
Net Cash (Debt)	1,263	1,388	1,453	1,581	1,868	240.63
Net Cash Growth	-7.53%	-4.46%	-8.11%	-15.38%	676.40%	54.20%
Net Cash Per Share	14.85	16.41	16.94	18.24	28.52	3.71
Filing Date Shares Outstanding	85.74	85.74	86.63	86.67	86.67	65
Total Common Shares Outstanding	85.74	85.98	86.67	86.67	86.67	65
Working Capital	1,648	1,715	1,848	2,014	2,037	364.92
Book Value Per Share	23.63	24.05	24.43	24.89	24.10	6.23
Tangible Book Value	2,017	2,057	2,109	2,150	2,082	403.93
Tangible Book Value Per Share	23.53	23.93	24.33	24.81	24.02	6.21
Buildings	-	183.97	34.36	34.36	-	-
Machinery	-	75.52	59.39	36.54	20.23	16.38
Construction In Progress	-	2.19	118.43	39.39	2.21	0.42

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