Shandong Keyuan Pharmaceutical Co., Ltd. (SHE:301281)

SHE:301281 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	165.81	359.08	178.13	325.22	148.97	66.01
Short-Term Investments	-	-	-	210.26	-	-
Trading Asset Securities	170.8	-	254.43	150.54	-	-
Cash & Short-Term Investments	336.62	359.08	432.56	686.02	148.97	66.01
Cash Growth	3.02%	-16.99%	-36.95%	360.50%	125.69%	76.29%
Accounts Receivable	274.74	117.97	95.85	75.85	56.87	43.71
Other Receivables	2.73	12.32	27.11	0.65	0.31	0.69
Receivables	277.47	130.29	122.96	76.5	57.18	44.4
Inventory	127.48	147.45	128.94	108.05	67.92	86.44
Other Current Assets	33.89	15.57	6.26	8.22	8.2	6.53
Total Current Assets	775.46	652.39	690.73	878.79	282.27	203.38
Property, Plant & Equipment	697.08	679.36	477	314.2	308.83	290.27
Long-Term Investments	237.6	191.52	190.31	184.08	-	-
Goodwill	1.03	1.03	1.82	-	-	-
Other Intangible Assets	197.53	112.74	107.17	46.02	49.08	51.76
Long-Term Deferred Tax Assets	5.04	4.26	3.06	2.92	2.09	1.62
Long-Term Deferred Charges	15.09	3.59	2.39	0.73	1.73	3.15
Other Long-Term Assets	39.77	42.78	79.98	43.22	7.79	9.34
Total Assets	1,969	1,688	1,552	1,470	651.79	559.51

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	139.68	105.65	42.25	50.18	54.98	60.58
Accrued Expenses	13.58	49.6	44.59	39.71	29.23	23.65
Short-Term Debt	99.77	-	-	-	-	-
Current Income Taxes Payable	8.16	0	1.08	0	-	4.59
Current Unearned Revenue	13.95	6.77	20.24	3.5	3.02	3.09
Other Current Liabilities	80.9	13.96	11.63	17.75	20.64	18.83
Total Current Liabilities	356.04	175.99	119.78	111.14	107.86	110.75
Long-Term Debt	118.78	112.34	45.66	-	-	-
Long-Term Unearned Revenue	12.83	8.41	9.27	10.53	9.04	10.11
Long-Term Deferred Tax Liabilities	18.55	18.29	17.78	17.25	15.16	7.66
Other Long-Term Liabilities	0.34	16.45	0.38	-	-	-
Total Liabilities	506.54	331.48	192.87	138.93	132.06	128.52

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	108.29	108.29	108.29	108.29	58	58
Additional Paid-In Capital	929.04	907.68	907.67	909.97	195.34	195.34
Retained Earnings	415.09	335.16	340.26	312.3	266.2	174.93
Comprehensive Income & Other	7.52	4.42	2.57	0.48	0.19	2.72
Total Common Equity	1,460	1,356	1,359	1,331	519.73	430.98
Minority Interest	2.13	0.63	0.81	-	-	-
Shareholders' Equity	1,462	1,356	1,360	1,331	519.73	430.98
Total Liabilities & Equity	1,969	1,688	1,552	1,470	651.79	559.51

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	218.55	112.34	45.66	-	-	-
Net Cash (Debt)	118.07	246.73	386.9	686.02	148.97	66.01
Net Cash Growth	-48.48%	-36.23%	-43.60%	360.50%	125.69%	76.29%
Net Cash Per Share	1.07	2.24	3.58	6.77	1.83	0.81
Filing Date Shares Outstanding	108.29	108.29	108.29	108.29	81.2	81.2
Total Common Shares Outstanding	108.29	108.29	108.29	108.29	81.2	81.2
Working Capital	419.42	476.4	570.95	767.65	174.4	92.64
Book Value Per Share	13.48	12.52	12.55	12.29	6.40	5.31
Tangible Book Value	1,261	1,242	1,250	1,285	470.65	379.23
Tangible Book Value Per Share	11.65	11.47	11.54	11.87	5.80	4.67
Buildings	-	220.06	216.15	213.26	208.05	186.34
Machinery	-	373.66	342.54	316.21	275.82	210.37
Construction In Progress	-	390.16	183.15	12.15	19.99	66.23

Data Source: S&P Global Market Intelligence Last updated: Oct 25, 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:

Oct 28, 2026

Data Sources Report a data error