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

SHE:301617 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	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	528.77	346.27	958.58	228.52	80	46.5
Trading Asset Securities	85	310	-	-	69.15	23.52
Cash & Short-Term Investments	613.77	656.27	958.58	228.52	149.15	70.02
Cash Growth	-19.43%	-31.54%	319.47%	53.22%	112.99%	181.71%
Accounts Receivable	218.94	208.81	182.43	169.27	121.25	105.25
Other Receivables	11.1	1.68	1.63	4.7	0.74	2.43
Receivables	230.03	310.49	184.06	173.97	121.99	107.67
Inventory	368.99	321.88	210.39	171.37	137.1	104.03
Prepaid Expenses	-	-	-	-	0.47	-
Other Current Assets	151.84	48.28	25.67	21.02	11.72	28.17
Total Current Assets	1,365	1,337	1,379	594.88	420.43	309.89
Property, Plant & Equipment	586.08	523.44	440.93	369.2	331.44	187.82
Other Intangible Assets	59.7	60.5	62.28	56.54	58.32	58.01
Long-Term Deferred Tax Assets	1.26	1.11	0.69	0.67	0.36	0.72
Long-Term Deferred Charges	0.83	0.98	-	-	-	-
Other Long-Term Assets	2.92	6.16	1.22	1.72	1.1	2.58
Total Assets	2,035	1,929	1,884	1,023	811.65	559.02

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	Dec 31, 2022	Dec 31, 2021
Accounts Payable	138.68	128.74	161.85	143.08	134.32	51.92
Accrued Expenses	11.16	16.35	21.13	14.94	15.7	13.42
Short-Term Debt	3.51	0.56	-	-	1	0.38
Current Portion of Leases	0.24	0.24	0.27	0.26	0.97	1.1
Current Income Taxes Payable	7.12	5.31	7.03	4.71	2.33	4.39
Current Unearned Revenue	4.46	3.08	4.01	4.39	2.86	4.4
Other Current Liabilities	50.14	45.06	32.88	46.78	26.36	31.72
Total Current Liabilities	215.3	199.34	227.17	214.16	183.56	107.33
Long-Term Leases	0.85	1.04	-	0.27	0.6	1.43
Total Liabilities	216.16	200.38	227.17	214.43	184.16	108.76

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	Dec 31, 2022	Dec 31, 2021
Common Stock	173.73	133.64	102.8	77.1	77.1	77.1
Additional Paid-In Capital	768.62	808.02	850.45	239.32	238.83	238.25
Retained Earnings	875.16	786.87	702.98	491.13	309.02	132.7
Comprehensive Income & Other	1.76	0.2	0.42	1.03	2.54	2.21
Shareholders' Equity	1,819	1,729	1,657	808.58	627.49	450.26
Total Liabilities & Equity	2,035	1,929	1,884	1,023	811.65	559.02

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	Dec 31, 2022	Dec 31, 2021
Total Debt	4.6	1.83	0.27	0.53	2.58	2.9
Net Cash (Debt)	609.17	654.43	958.31	227.99	146.57	67.12
Net Cash Growth	-19.93%	-31.71%	320.32%	55.55%	118.37%	-
Net Cash Per Share	3.51	3.77	9.56	1.75	1.12	0.54
Filing Date Shares Outstanding	173.73	173.73	173.73	130.3	130.3	130.3
Total Common Shares Outstanding	173.73	173.73	173.73	130.3	130.3	130.3
Working Capital	1,149	1,138	1,152	380.72	236.87	202.56
Book Value Per Share	10.47	9.95	9.54	6.21	4.82	3.46
Tangible Book Value	1,760	1,668	1,594	752.05	569.17	392.25
Tangible Book Value Per Share	10.13	9.60	9.18	5.77	4.37	3.01
Buildings	-	200.71	142.47	135.44	56.68	56.19
Machinery	-	370.75	197.12	171.13	153.79	147.45
Construction In Progress	-	95.58	216.59	149.81	187.42	35.07

Data Source: S&P Global Market Intelligence Last updated: Oct 22, 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 9, 2026

Data Sources Report a data error