R&G PharmaStudies Co., Ltd. (SHE:301333)

R&G PharmaStudies 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	1,312	1,128	1,069	991.48	1,522	361.6
Trading Asset Securities	353.43	620.12	707.61	712.39	-	-
Cash & Short-Term Investments	1,665	1,748	1,776	1,704	1,522	361.6
Cash Growth	-3.17%	-1.61%	4.25%	11.93%	321.00%	23.07%
Accounts Receivable	437.59	337.36	279.37	238.31	222.26	179.76
Other Receivables	2.5	8.75	7.52	7.67	7.29	8.78
Receivables	440.09	346.11	286.89	245.98	229.55	188.54
Inventory	49.9	59.02	65.23	51.26	53.01	43.27
Other Current Assets	12.87	2.48	3.39	5.1	3.75	11.71
Total Current Assets	2,168	2,155	2,132	2,006	1,809	605.11
Property, Plant & Equipment	57	51.37	55.58	40.93	52.45	33.75
Long-Term Investments	81.98	79.49	32.78	-	-	-
Goodwill	85.6	85.6	85.6	0.08	0.08	0.08
Other Intangible Assets	13.21	16.25	19.43	17.93	12.83	17.88
Long-Term Deferred Tax Assets	13	9.96	8.61	7.62	7.28	4.16
Long-Term Deferred Charges	0.86	1.68	2.4	1.04	1.83	2.51
Other Long-Term Assets	-	-	-	-	-	13.98
Total Assets	2,420	2,400	2,336	2,074	1,883	677.47

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	51.75	46.17	50.97	40.87	32.2	-
Accrued Expenses	42.51	37.52	34.06	32.14	32.89	49.36
Short-Term Debt	-	-	55.14	-	-	-
Current Portion of Leases	-	10.14	8.91	5.99	9.55	7.08
Current Income Taxes Payable	11.18	7.81	6.91	7.17	4.08	2.86
Current Unearned Revenue	204.45	223.25	235.12	200.42	183.22	150.9
Other Current Liabilities	37.13	60.18	45.39	27.78	18.57	24.24
Total Current Liabilities	384.1	385.07	436.49	314.36	280.52	234.43
Long-Term Leases	13	7.73	7.81	2.88	6.13	3.9
Long-Term Unearned Revenue	1.6	1.6	0.71	-	-	1
Long-Term Deferred Tax Liabilities	4.55	3.73	4.25	1.76	2.42	0.05
Other Long-Term Liabilities	10.25	25.75	50.83	0.16	0.27	0.28
Total Liabilities	413.5	423.89	500.09	319.17	289.35	239.66

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	96.58	96.58	96.58	96	60	45
Additional Paid-In Capital	1,072	1,056	1,057	1,057	1,079	17.71
Retained Earnings	898.5	838.67	717.07	596.05	448.52	359.71
Treasury Stock	-70.02	-22.95	-37.96	-	-	-
Comprehensive Income & Other	-0.95	-0.61	-0.08	-0.41	-0.15	0.12
Total Common Equity	1,996	1,968	1,833	1,748	1,588	422.53
Minority Interest	9.7	7.56	3.62	6.24	5.97	15.28
Shareholders' Equity	2,006	1,976	1,836	1,755	1,594	437.81
Total Liabilities & Equity	2,420	2,400	2,336	2,074	1,883	677.47

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	50.08	17.87	71.86	8.86	15.68	10.98
Net Cash (Debt)	1,615	1,730	1,704	1,695	1,507	350.62
Net Cash Growth	-5.58%	1.49%	0.56%	12.50%	329.70%	19.33%
Net Cash Per Share	16.92	18.07	17.87	17.66	18.33	4.88
Filing Date Shares Outstanding	92.18	95.99	95.14	96	96	72
Total Common Shares Outstanding	92.18	95.99	95.14	96	96	72
Working Capital	1,784	1,770	1,695	1,692	1,528	370.68
Book Value Per Share	21.66	20.50	19.26	18.21	16.54	5.87
Tangible Book Value	1,898	1,866	1,727	1,730	1,575	404.56
Tangible Book Value Per Share	20.59	19.44	18.16	18.02	16.40	5.62
Buildings	-	14.43	14.43	14.43	14.43	-
Machinery	-	80.38	78.02	57.08	56.03	51.4

Data Source: S&P Global Market Intelligence Last updated: Oct 26, 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 2, 2026

Data Sources Report a data error