Shandong Boyuan Pharmaceutical & Chemical Co., Ltd. (SHE:301617)

SHE:301617 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	401.42	957.84	228.52	80	46.5	19.86
Trading Asset Securities	450	-	-	69.15	23.52	5
Cash & Short-Term Investments	851.42	957.84	228.52	149.15	70.02	24.86
Cash Growth	470.86%	319.15%	53.22%	112.99%	181.71%	-37.52%
Accounts Receivable	179.54	182.43	169.27	121.25	105.25	111.3
Other Receivables	1.66	1.63	4.7	0.74	2.43	8.73
Receivables	181.21	184.06	173.97	121.99	107.67	120.03
Inventory	253.37	210.39	171.37	137.1	104.03	76.53
Prepaid Expenses	-	-	-	0.47	-	-
Other Current Assets	71.55	25.62	21.02	11.72	28.17	10.73
Total Current Assets	1,358	1,378	594.88	420.43	309.89	232.15
Property, Plant & Equipment	444.68	436.96	369.2	331.44	187.82	159.2
Other Intangible Assets	61.76	55.23	56.54	58.32	58.01	20.41
Long-Term Deferred Tax Assets	0.85	0.69	0.67	0.36	0.72	0.68
Other Long-Term Assets	7.77	1.22	1.72	1.1	2.58	6.39
Total Assets	1,873	1,872	1,023	811.65	559.02	418.84
Accounts Payable	113.55	161.85	143.08	134.32	51.92	59.02
Accrued Expenses	8.04	21.11	14.94	15.7	13.42	8.5
Short-Term Debt	-	-	-	1	0.38	28.47
Current Portion of Leases	0.2	0.27	0.26	0.97	1.1	-
Current Income Taxes Payable	13.7	7.03	4.71	2.33	4.39	-
Current Unearned Revenue	41.38	4.01	4.39	2.86	4.4	2.35
Other Current Liabilities	33.24	27.81	46.78	26.36	31.72	23.57
Total Current Liabilities	210.1	222.08	214.16	183.56	107.33	121.91
Long-Term Leases	-	-	0.27	0.6	1.43	-
Total Liabilities	210.1	222.08	214.43	184.16	108.76	121.91
Common Stock	102.8	102.8	77.1	77.1	77.1	73.4
Additional Paid-In Capital	838.18	842.45	239.32	238.83	238.25	191.24
Retained Earnings	721.22	704.25	491.13	309.02	132.7	29.41
Comprehensive Income & Other	0.31	0.42	1.03	2.54	2.21	2.88
Shareholders' Equity	1,663	1,650	808.58	627.49	450.26	296.92
Total Liabilities & Equity	1,873	1,872	1,023	811.65	559.02	418.84
Total Debt	0.2	0.27	0.53	2.58	2.9	28.47
Net Cash (Debt)	851.22	957.57	227.99	146.57	67.12	-3.61
Net Cash Growth	480.76%	320.00%	55.55%	118.37%	-	-
Net Cash Per Share	7.83	9.54	2.27	1.46	0.70	-0.04
Filing Date Shares Outstanding	133.64	133.64	100.23	100.23	100.23	95.42
Total Common Shares Outstanding	133.64	133.64	100.23	100.23	100.23	95.42
Working Capital	1,147	1,156	380.72	236.87	202.56	110.24
Book Value Per Share	12.44	12.35	8.07	6.26	4.49	3.11
Tangible Book Value	1,601	1,595	752.05	569.17	392.25	276.51
Tangible Book Value Per Share	11.98	11.93	7.50	5.68	3.91	2.90
Buildings	-	136.57	135.44	56.68	56.19	54.67
Machinery	-	197.12	171.13	153.79	147.45	108.51
Construction In Progress	-	216.59	149.81	187.42	35.07	34.78

Source: S&P Global Market Intelligence. Standard template. Financial Sources.