LEPU BIO-B (02157) Balance Sheet

5.500
-0.130-2.31%

Trading Apr 27 11:02 CST

9.92BMarket Cap34.38P/E (TTM)

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(FY)Dec 31, 2025

(Q6)Jun 30, 2025

(FY)Dec 31, 2024

(Q6)Jun 30, 2024

(FY)Dec 31, 2023

(Q6)Jun 30, 2023

(FY)Dec 31, 2022

(Q6)Jun 30, 2022

(FY)Dec 31, 2021

(FY)Dec 31, 2020

Assets

Current assets

Inventory

127.44%51.83M

110.15%46.81M

-22.52%22.79M

-9.71%22.28M

22.24%29.41M

-10.45%24.67M

-0.51%24.06M

--27.55M

23.58%24.18M

142.13%19.57M

Accounts receivable

45.97%66.88M

86.59%49.75M

21.21%45.82M

--26.66M

--37.8M

----

Notes receivable

----

--3.04M

----

Advance deposits and other receivables

-42.11%64.83M

-39.30%71.56M

-6.90%111.99M

-4.68%117.88M

3.43%120.29M

23.17%123.66M

37.18%116.3M

--100.4M

20.67%84.78M

182.02%70.26M

Cash and equivalents

112.57%853.03M

-7.97%472.71M

-5.80%401.29M

-11.66%513.64M

-36.36%426.02M

-28.61%581.46M

331.40%669.4M

--814.49M

-61.48%155.17M

113.67%402.87M

Fixed time deposit-current assets

----

150.00%50M

--20M

Financial assets at fair value-current assets

66.16%105.73M

0.00%63.63M

--63.63M

----

--330.66M

Total current assets

76.96%1.14B

-5.33%704.45M

-4.67%645.51M

1.96%744.08M

-16.69%677.15M

-22.56%729.8M

158.75%812.8M

--942.44M

-62.75%314.13M

280.68%843.35M

Non-current assets

Property, plant and equipment

-0.32%927.13M

-0.52%941.51M

-1.91%930.11M

-0.89%946.44M

3.47%948.19M

8.33%954.95M

9.52%916.41M

--881.51M

37.99%836.71M

83.13%606.37M

Advance payment

-9.35%31.56M

-46.54%34.04M

-41.00%34.82M

3.26%63.68M

-43.31%59.01M

-40.69%61.67M

-41.00%104.1M

--103.97M

16.07%176.43M

-1.74%152.01M

Other investments

-99.41%669K

-11.60%108.43M

-9.96%114.07M

21.57%122.65M

3.51%126.69M

-20.14%100.89M

-11.29%122.39M

--126.33M

-13.93%137.97M

-5.64%160.29M

Intangible assets

15.12%501.07M

6.85%462.57M

0.24%435.25M

-1.61%432.9M

-3.68%434.22M

-4.45%439.99M

-5.11%450.81M

--460.47M

-4.59%475.09M

-3.75%497.92M

Total non-current assets

19.71%1.96B

-2.34%1.66B

-4.22%1.64B

1.61%1.7B

-0.54%1.71B

-1.80%1.67B

-2.92%1.72B

--1.7B

11.88%1.77B

21.21%1.58B

Total assets

35.91%3.1B

-3.25%2.36B

-4.35%2.28B

1.72%2.44B

-5.73%2.38B

-9.20%2.4B

21.47%2.53B

--2.64B

-14.09%2.08B

58.90%2.42B

Liabilities

Current liabilities

Accounts payable

-22.15%183.83M

-0.81%226.21M

13.74%236.14M

29.47%228.05M

24.97%207.61M

-6.74%176.14M

4.60%166.13M

--188.87M

274.15%158.82M

33.97%42.45M

Other payables and accrued expenses

-16.43%195.29M

-8.81%211.27M

-0.30%233.68M

7.71%231.68M

-18.40%234.38M

-27.12%215.09M

-7.65%287.24M

--295.13M

-3.19%311.04M

-15.06%321.31M

Bank loans and overdrafts

40.47%756.32M

27.46%636.79M

23.97%538.41M

6.44%499.61M

20.64%434.3M

180.77%469.37M

495.92%359.99M

--167.17M

--60.41M

----

Financial lease liabilities-current liabilities

-23.77%26.21M

39.14%36.84M

47.73%34.38M

8.27%26.47M

-23.52%23.27M

10.17%24.45M

61.96%30.43M

--22.19M

1.74%18.79M

-33.01%18.47M

Total current liabilities

11.36%1.16B

12.78%1.11B

16.00%1.04B

11.38%985.81M

6.61%899.56M

31.44%885.05M

53.68%843.79M

--673.36M

43.65%549.06M

-68.56%382.22M

Net current assets

95.03%-19.77M

-68.51%-407.34M

-78.95%-398.01M

-55.70%-241.73M

-617.82%-222.42M

-157.70%-155.25M

86.81%-30.99M

--269.08M

-150.95%-234.93M

146.39%461.13M

Total assets less current liabilities

56.62%1.94B

-14.11%1.25B

-16.67%1.24B

-3.93%1.46B

-11.90%1.48B

-23.10%1.51B

9.94%1.69B

--1.97B

-24.90%1.53B

559.27%2.04B

Non-current liabilities

Long-term bank loan

7.66%275.55M

4.49%240.34M

-1.56%255.94M

-17.86%230M

-10.36%260M

9.69%280M

24.77%290.06M

--255.26M

57.86%232.47M

24.52%147.27M

Financial lease liabilities-non-current liabilities

----

-79.54%3.85M

-52.63%11.46M

1,011.17%18.8M

681.89%24.18M

-82.59%1.69M

-84.12%3.09M

--9.72M

-41.92%19.48M

-30.50%33.53M

Deferred tax liability

0.00%37.69M

--37.69M

0.00%37.69M

Deferred income-non-current liabilities

-2.00%17.66M

48.67%17.84M

50.17%18.02M

0.00%12M

--12M

0.00%12M

Special items of non-current liabilities

5.02%243.92M

-6.44%238.3M

-11.41%232.27M

-39.52%254.7M

-40.66%262.17M

-4.87%421.11M

14.96%441.79M

--442.68M

24.29%384.29M

10.79%309.18M

Total non-current liabilities

3.50%574.82M

-2.74%538.02M

-6.82%555.37M

-26.49%553.19M

-24.03%596.05M

-0.64%752.48M

14.39%784.62M

--757.35M

27.10%685.92M

8.96%539.67M

Total liabilities

8.63%1.74B

7.20%1.65B

6.91%1.6B

-6.02%1.54B

-8.16%1.5B

14.46%1.64B

31.86%1.63B

--1.43B

33.96%1.23B

-46.12%921.89M

Total assets less total liabilities

99.88%1.36B

-21.09%711.8M

-23.28%681.8M

18.34%902.01M

-1.34%888.7M

-37.12%762.23M

6.34%900.76M

--1.21B

-43.59%847.08M

908.94%1.5B

Total equity and non-current liabilities

56.62%1.94B

-14.11%1.25B

-16.67%1.24B

-3.93%1.46B

-11.90%1.48B

-23.10%1.51B

9.94%1.69B

--1.97B

-24.90%1.53B

559.27%2.04B

Equity

Share capital

5.48%1.8B

0.00%1.71B

3.08%1.71B

0.00%1.66B

8.34%1.66B

--1.66B

2.61%1.53B

49.27%1.49B

Reserve

18.73%2.09B

0.44%1.76B

10.44%1.76B

11.04%1.75B

1.16%1.59B

2.80%1.58B

66.00%1.57B

--1.53B

54.75%947.48M

232.34%612.26M

Retained profit

9.43%-2.5B

-6.96%-2.72B

-17.48%-2.76B

-2.94%-2.55B

-0.95%-2.35B

-24.50%-2.47B

-41.95%-2.33B

---1.99B

-160.11%-1.64B

-16.41%-631.44M

Shareholders' Equity

97.25%1.39B

-18.53%745.26M

-21.64%702.83M

20.01%914.75M

-0.43%896.91M

-36.79%762.23M

7.65%900.76M

--1.21B

-43.22%836.71M

518.02%1.47B

Non-controlling interest

-11.79%-23.5M

-162.66%-33.47M

-156.21%-21.02M

---12.74M

---8.21M

----

--6.29M

-63.24%10.37M

-83.09%28.21M

Total equity

99.88%1.36B

-21.09%711.8M

-23.28%681.8M

18.34%902.01M

-1.34%888.7M

-37.12%762.23M

6.34%900.76M

--1.21B

-43.59%847.08M

908.94%1.5B

Total equity and total liabilities

35.91%3.1B

-3.25%2.36B

-4.35%2.28B

1.72%2.44B

-5.73%2.38B

-9.20%2.4B

21.47%2.53B

--2.64B

-14.09%2.08B

58.90%2.42B

Currency Unit

CNY

Accounting Standards

IAS

Audit Opinions

Unqualified Opinion

Auditor

Ernst & Young

PwC

	(FY)Dec 31, 2025	(Q6)Jun 30, 2025	(FY)Dec 31, 2024	(Q6)Jun 30, 2024	(FY)Dec 31, 2023	(Q6)Jun 30, 2023	(FY)Dec 31, 2022	(Q6)Jun 30, 2022	(FY)Dec 31, 2021	(FY)Dec 31, 2020
Assets
Current assets
Inventory	127.44%51.83M	110.15%46.81M	-22.52%22.79M	-9.71%22.28M	22.24%29.41M	-10.45%24.67M	-0.51%24.06M	--27.55M	23.58%24.18M	142.13%19.57M
Accounts receivable	45.97%66.88M	86.59%49.75M	21.21%45.82M	--26.66M	--37.8M	----	----	----	----	----
Notes receivable	----	----	----	----	----	----	--3.04M	----	----	----
Advance deposits and other receivables	-42.11%64.83M	-39.30%71.56M	-6.90%111.99M	-4.68%117.88M	3.43%120.29M	23.17%123.66M	37.18%116.3M	--100.4M	20.67%84.78M	182.02%70.26M
Cash and equivalents	112.57%853.03M	-7.97%472.71M	-5.80%401.29M	-11.66%513.64M	-36.36%426.02M	-28.61%581.46M	331.40%669.4M	--814.49M	-61.48%155.17M	113.67%402.87M
Fixed time deposit-current assets	----	----	----	----	----	----	----	----	150.00%50M	--20M
Financial assets at fair value-current assets	66.16%105.73M	0.00%63.63M	0.00%63.63M	--63.63M	--63.63M	----	----	----	----	--330.66M
Total current assets	76.96%1.14B	-5.33%704.45M	-4.67%645.51M	1.96%744.08M	-16.69%677.15M	-22.56%729.8M	158.75%812.8M	--942.44M	-62.75%314.13M	280.68%843.35M
Non-current assets
Property, plant and equipment	-0.32%927.13M	-0.52%941.51M	-1.91%930.11M	-0.89%946.44M	3.47%948.19M	8.33%954.95M	9.52%916.41M	--881.51M	37.99%836.71M	83.13%606.37M
Advance payment	-9.35%31.56M	-46.54%34.04M	-41.00%34.82M	3.26%63.68M	-43.31%59.01M	-40.69%61.67M	-41.00%104.1M	--103.97M	16.07%176.43M	-1.74%152.01M
Other investments	-99.41%669K	-11.60%108.43M	-9.96%114.07M	21.57%122.65M	3.51%126.69M	-20.14%100.89M	-11.29%122.39M	--126.33M	-13.93%137.97M	-5.64%160.29M
Intangible assets	15.12%501.07M	6.85%462.57M	0.24%435.25M	-1.61%432.9M	-3.68%434.22M	-4.45%439.99M	-5.11%450.81M	--460.47M	-4.59%475.09M	-3.75%497.92M
Total non-current assets	19.71%1.96B	-2.34%1.66B	-4.22%1.64B	1.61%1.7B	-0.54%1.71B	-1.80%1.67B	-2.92%1.72B	--1.7B	11.88%1.77B	21.21%1.58B
Total assets	35.91%3.1B	-3.25%2.36B	-4.35%2.28B	1.72%2.44B	-5.73%2.38B	-9.20%2.4B	21.47%2.53B	--2.64B	-14.09%2.08B	58.90%2.42B
Liabilities
Current liabilities
Accounts payable	-22.15%183.83M	-0.81%226.21M	13.74%236.14M	29.47%228.05M	24.97%207.61M	-6.74%176.14M	4.60%166.13M	--188.87M	274.15%158.82M	33.97%42.45M
Other payables and accrued expenses	-16.43%195.29M	-8.81%211.27M	-0.30%233.68M	7.71%231.68M	-18.40%234.38M	-27.12%215.09M	-7.65%287.24M	--295.13M	-3.19%311.04M	-15.06%321.31M
Bank loans and overdrafts	40.47%756.32M	27.46%636.79M	23.97%538.41M	6.44%499.61M	20.64%434.3M	180.77%469.37M	495.92%359.99M	--167.17M	--60.41M	----
Financial lease liabilities-current liabilities	-23.77%26.21M	39.14%36.84M	47.73%34.38M	8.27%26.47M	-23.52%23.27M	10.17%24.45M	61.96%30.43M	--22.19M	1.74%18.79M	-33.01%18.47M
Total current liabilities	11.36%1.16B	12.78%1.11B	16.00%1.04B	11.38%985.81M	6.61%899.56M	31.44%885.05M	53.68%843.79M	--673.36M	43.65%549.06M	-68.56%382.22M
Net current assets	95.03%-19.77M	-68.51%-407.34M	-78.95%-398.01M	-55.70%-241.73M	-617.82%-222.42M	-157.70%-155.25M	86.81%-30.99M	--269.08M	-150.95%-234.93M	146.39%461.13M
Total assets less current liabilities	56.62%1.94B	-14.11%1.25B	-16.67%1.24B	-3.93%1.46B	-11.90%1.48B	-23.10%1.51B	9.94%1.69B	--1.97B	-24.90%1.53B	559.27%2.04B
Non-current liabilities
Long-term bank loan	7.66%275.55M	4.49%240.34M	-1.56%255.94M	-17.86%230M	-10.36%260M	9.69%280M	24.77%290.06M	--255.26M	57.86%232.47M	24.52%147.27M
Financial lease liabilities-non-current liabilities	----	-79.54%3.85M	-52.63%11.46M	1,011.17%18.8M	681.89%24.18M	-82.59%1.69M	-84.12%3.09M	--9.72M	-41.92%19.48M	-30.50%33.53M
Deferred tax liability	0.00%37.69M	0.00%37.69M	0.00%37.69M	0.00%37.69M	0.00%37.69M	0.00%37.69M	0.00%37.69M	--37.69M	0.00%37.69M	0.00%37.69M
Deferred income-non-current liabilities	-2.00%17.66M	48.67%17.84M	50.17%18.02M	0.00%12M	0.00%12M	0.00%12M	0.00%12M	--12M	0.00%12M	0.00%12M
Special items of non-current liabilities	5.02%243.92M	-6.44%238.3M	-11.41%232.27M	-39.52%254.7M	-40.66%262.17M	-4.87%421.11M	14.96%441.79M	--442.68M	24.29%384.29M	10.79%309.18M
Total non-current liabilities	3.50%574.82M	-2.74%538.02M	-6.82%555.37M	-26.49%553.19M	-24.03%596.05M	-0.64%752.48M	14.39%784.62M	--757.35M	27.10%685.92M	8.96%539.67M
Total liabilities	8.63%1.74B	7.20%1.65B	6.91%1.6B	-6.02%1.54B	-8.16%1.5B	14.46%1.64B	31.86%1.63B	--1.43B	33.96%1.23B	-46.12%921.89M
Total assets less total liabilities	99.88%1.36B	-21.09%711.8M	-23.28%681.8M	18.34%902.01M	-1.34%888.7M	-37.12%762.23M	6.34%900.76M	--1.21B	-43.59%847.08M	908.94%1.5B
Total equity and non-current liabilities	56.62%1.94B	-14.11%1.25B	-16.67%1.24B	-3.93%1.46B	-11.90%1.48B	-23.10%1.51B	9.94%1.69B	--1.97B	-24.90%1.53B	559.27%2.04B
Equity
Share capital	5.48%1.8B	0.00%1.71B	3.08%1.71B	3.08%1.71B	0.00%1.66B	0.00%1.66B	8.34%1.66B	--1.66B	2.61%1.53B	49.27%1.49B
Reserve	18.73%2.09B	0.44%1.76B	10.44%1.76B	11.04%1.75B	1.16%1.59B	2.80%1.58B	66.00%1.57B	--1.53B	54.75%947.48M	232.34%612.26M
Retained profit	9.43%-2.5B	-6.96%-2.72B	-17.48%-2.76B	-2.94%-2.55B	-0.95%-2.35B	-24.50%-2.47B	-41.95%-2.33B	---1.99B	-160.11%-1.64B	-16.41%-631.44M
Shareholders' Equity	97.25%1.39B	-18.53%745.26M	-21.64%702.83M	20.01%914.75M	-0.43%896.91M	-36.79%762.23M	7.65%900.76M	--1.21B	-43.22%836.71M	518.02%1.47B
Non-controlling interest	-11.79%-23.5M	-162.66%-33.47M	-156.21%-21.02M	---12.74M	---8.21M	----	----	--6.29M	-63.24%10.37M	-83.09%28.21M
Total equity	99.88%1.36B	-21.09%711.8M	-23.28%681.8M	18.34%902.01M	-1.34%888.7M	-37.12%762.23M	6.34%900.76M	--1.21B	-43.59%847.08M	908.94%1.5B
Total equity and total liabilities	35.91%3.1B	-3.25%2.36B	-4.35%2.28B	1.72%2.44B	-5.73%2.38B	-9.20%2.4B	21.47%2.53B	--2.64B	-14.09%2.08B	58.90%2.42B
Currency Unit	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY
Accounting Standards	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	Unqualified Opinion
Auditor	Ernst & Young	--	Ernst & Young	--	PwC	--	PwC	--	PwC	PwC

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

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