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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	339.54	545.52	840.16	414.53	732.14	1,873
Short-Term Investments	-	-	-	-	50.76	-
Trading Asset Securities	727.72	803.59	565.23	1,062	901.24	-
Cash & Short-Term Investments	1,067	1,349	1,405	1,476	1,684	1,873
Cash Growth	-16.36%	-4.00%	-4.80%	-12.34%	-10.08%	647.25%
Accounts Receivable	432.74	362.96	350.56	361.81	375.78	264.79
Other Receivables	5.04	6.46	20.5	17.46	14.35	8.67
Receivables	437.78	369.42	371.06	379.28	390.13	273.46
Inventory	150.03	128.47	129.51	201.54	168.32	77.35
Other Current Assets	80.88	22.17	31.17	32.35	66.11	31.69
Total Current Assets	1,736	1,869	1,937	2,089	2,309	2,255
Property, Plant & Equipment	274.57	258.5	225.47	194.83	102.43	34.91
Long-Term Investments	128.1	75.54	54.81	31.66	27.5	-
Other Intangible Assets	8.25	8.69	10.52	8.54	7.57	6.13
Long-Term Deferred Tax Assets	101.63	87.99	76.3	59.14	33.71	15.17
Long-Term Deferred Charges	2.17	2.48	4.96	7.7	4.34	1.4
Other Long-Term Assets	-	0.04	0.22	0.09	-	0.09
Total Assets	2,251	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	98.72	96.43	95.39	110.58	76.04	83.54
Accrued Expenses	22.35	37.51	32.6	43.01	34.88	38.88
Short-Term Debt	55	44.47	-	-	80	-
Current Portion of Long-Term Debt	4.55	-	-	-	-	-
Current Portion of Leases	-	4.58	5.94	-	-	-
Current Income Taxes Payable	9.1	1.12	6.61	7.43	10.08	10.47
Current Unearned Revenue	93.39	87.67	69.44	74.32	80.72	69.24
Other Current Liabilities	17.71	13.43	12.65	6.29	13.17	16.22
Total Current Liabilities	300.82	285.21	222.63	241.63	294.9	218.35
Long-Term Leases	8.3	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	2.85	2.56	3.92	6.18	6.07	-
Other Long-Term Liabilities	4.62	-	-	2.96	2.62	1.84
Total Liabilities	316.58	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	Jun 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	1,701	1,715	1,715	1,715	1,719	1,715
Retained Earnings	176.99	239.93	282.6	313.17	350.85	287.73
Treasury Stock	-30.12	-37.76	-19.5	-	-	-
Comprehensive Income & Other	0.07	1.81	2.92	2.09	1.37	-1.36
Shareholders' Equity	1,934	2,006	2,068	2,117	2,157	2,088
Total Liabilities & Equity	2,251	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	67.85	53.65	17.32	23.46	103.19	4.58
Net Cash (Debt)	999.41	1,295	1,388	1,453	1,581	1,868
Net Cash Growth	-20.97%	-6.67%	-4.46%	-8.11%	-15.38%	676.40%
Net Cash Per Share	11.65	14.68	16.41	16.94	18.24	28.52
Filing Date Shares Outstanding	83.55	85.24	85.74	86.63	86.67	86.67
Total Common Shares Outstanding	83.55	85.24	85.98	86.67	86.67	86.67
Working Capital	1,435	1,584	1,715	1,848	2,014	2,037
Book Value Per Share	23.15	23.53	24.05	24.43	24.89	24.10
Tangible Book Value	1,926	1,997	2,057	2,109	2,150	2,082
Tangible Book Value Per Share	23.05	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: 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:

Sep 2, 2026

Data Sources Report a data error