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

SHE:301166 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	Jan 1, 2022
Cash & Equivalents	252.14	545.52	840.16	414.53	732.14	1,873
Short-Term Investments	-	-	-	-	50.76	-
Trading Asset Securities	816.24	803.59	565.23	1,062	901.24	-
Cash & Short-Term Investments	1,068	1,349	1,405	1,476	1,684	1,873
Cash Growth	-16.14%	-4.00%	-4.80%	-12.34%	-10.08%	647.25%
Accounts Receivable	460.49	362.96	350.56	361.81	375.78	264.79
Other Receivables	5.76	6.5	21.75	17.46	14.35	8.67
Receivables	466.26	369.47	372.31	379.28	390.13	273.46
Inventory	149.49	128.47	129.51	201.54	168.32	77.35
Other Current Assets	55.4	22.13	29.92	32.35	66.11	31.69
Total Current Assets	1,740	1,869	1,937	2,089	2,309	2,255
Property, Plant & Equipment	293.35	258.5	225.47	194.83	102.43	34.91
Long-Term Investments	144.41	75.54	54.81	31.66	27.5	-
Other Intangible Assets	7.84	8.69	10.52	8.54	7.57	6.13
Long-Term Deferred Tax Assets	106.31	87.99	76.3	59.14	33.71	15.17
Long-Term Deferred Charges	3.79	2.48	4.96	7.7	4.34	1.4
Other Long-Term Assets	-	0.04	0.22	0.09	-	0.09
Total Assets	2,295	2,302	2,309	2,391	2,484	2,313

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	Jan 1, 2022
Accounts Payable	101.02	96.43	95.39	110.58	76.04	83.54
Accrued Expenses	26.72	37.51	32.6	43.01	34.88	38.88
Short-Term Debt	75	44.47	-	-	80	-
Current Portion of Long-Term Debt	4.96	-	-	-	-	-
Current Portion of Leases	-	4.58	5.94	-	-	-
Current Income Taxes Payable	7.66	1.12	6.61	7.43	10.08	10.47
Current Unearned Revenue	98.74	87.67	69.44	74.32	80.72	69.24
Other Current Liabilities	16.64	13.43	12.65	6.29	13.17	16.22
Total Current Liabilities	330.75	285.21	222.63	241.63	294.9	218.35
Long-Term Leases	7.72	4.59	11.38	23.46	23.19	4.58
Long-Term Unearned Revenue	-	4.2	3.59	-	0.01	0.02
Long-Term Deferred Tax Liabilities	2.47	2.56	3.92	6.18	6.07	-
Other Long-Term Liabilities	4.82	-	-	2.96	2.62	1.84
Total Liabilities	345.75	296.56	241.52	274.23	326.77	224.8

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	Jan 1, 2022
Common Stock	86.17	86.67	86.67	86.67	86.67	86.67
Additional Paid-In Capital	1,691	1,715	1,715	1,715	1,719	1,715
Retained Earnings	181.16	239.93	282.6	313.17	350.85	287.73
Treasury Stock	-8.8	-37.76	-19.5	-	-	-
Comprehensive Income & Other	-0.33	1.81	2.92	2.09	1.37	-1.36
Shareholders' Equity	1,949	2,006	2,068	2,117	2,157	2,088
Total Liabilities & Equity	2,295	2,302	2,309	2,391	2,484	2,313

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	Jan 1, 2022
Total Debt	87.68	53.65	17.32	23.46	103.19	4.58
Net Cash (Debt)	980.7	1,295	1,388	1,453	1,581	1,868
Net Cash Growth	-22.38%	-6.67%	-4.46%	-8.11%	-15.38%	676.40%
Net Cash Per Share	11.50	14.68	16.41	16.94	18.24	28.52
Filing Date Shares Outstanding	85.65	85.24	85.74	86.63	86.67	86.67
Total Common Shares Outstanding	85.65	85.24	85.98	86.67	86.67	86.67
Working Capital	1,409	1,584	1,715	1,848	2,014	2,037
Book Value Per Share	22.76	23.53	24.05	24.43	24.89	24.10
Tangible Book Value	1,942	1,997	2,057	2,109	2,150	2,082
Tangible Book Value Per Share	22.67	23.43	23.93	24.33	24.81	24.02
Buildings	-	232.35	183.97	34.36	34.36	-
Machinery	-	85.52	75.52	59.39	36.54	20.23
Construction In Progress	-	0.81	2.19	118.43	39.39	2.21

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

Data Sources Report a data error