CompanyGraph
China Resources Boya Bio-Pharmaceutical Co., Ltd.
300294 · SZSE · China
china-boya.comFinancials as of FY2025
What stands out
- Earnings significantly exceed cash generation
At a glance
- Depends onUpstream position: supplies 6 industries, depends on 3
- PositionPrice-to-book is 1.01×, lower than 95% of its Biotechnology peers (median 5.36×)
- FinancialsAltman Z-Score 5.08: safe zone
- Interpretations1 currently firing — 1
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Sign inWhat the company actually pays, and whether its own cash supports it.
Dividends view
Yield
0.49%Below 5Y avg (0.83%)
Annual Rate
CNY 0.07Paid annual
Payout Ratio
140.9%High
Last Ex-Dividend
May 20, 2026
The reported statements, read against the company's own industry.
What stands out
- Earnings significantly exceed cash generation
Financials view
Market Capitalization
7.51BCNY1.12B · vs all stocks (USD)
Trailing P/E
84.32xvs Biotechnology peers
Revenue (TTM)
1.84BCNY273.92M · vs all stocks (USD)
Profit Margin
0.19%vs Biotechnology peers
Beta
0.4240xvs all stocks
52-Week Change
-45.68%vs all stocks
Market Capitalization
7.51BCNY1.12B · vs all stocks (USD)
Enterprise Value
4.71BCNY699.29M · vs all stocks (USD)
Trailing P/E
84.32xvs Biotechnology peers
Forward P/E
11.45xvs Biotechnology peers
PEG Ratio
-1.07xvs Biotechnology peers
Price to Sales (TTM)
4.07xvs Biotechnology peers
Price to Book (MRQ)
1.01xvs Biotechnology peers
Enterprise to Revenue
2.55xvs Biotechnology peers
Enterprise to EBITDA
15.31xvs Biotechnology peers
Gross Margin
46.26%vs Biotechnology peers
Profit Margin
0.19%vs Biotechnology peers
Operating Margin
4.24%vs Biotechnology peers
Return on Assets (TTM)
1.14%vs Biotechnology peers
Return on Equity (TTM)
0.04%vs Biotechnology peers
Revenue (TTM)
1.84BCNY273.92M · vs all stocks (USD)
Revenue per Share (TTM)
3.59CNYUpdated Aug 19, 2026Quarterly Revenue Growth
-40.10%vs Biotechnology peers
Gross Profit (TTM)
875.86MCNY130.08M · vs all stocks (USD)
EBITDA (TTM)
531.85MCNY78.99M · vs all stocks (USD)
Net Income (TTM)
3.44MCNY510.18K · vs all stocks (USD)
Quarterly Earnings Growth (YoY)
-78.30%vs Biotechnology peers
Operating Cash Flow (TTM)
-23.95MCNY-3.56M · vs all stocks (USD)
Levered Free Cash Flow (TTM)
-634.96MCNY-94.30M · vs all stocks (USD)
Trailing Annual Dividend Rate
0.0730CNYUpdated Aug 19, 2026Trailing Annual Dividend Yield
0.49%vs all stocks
5-Year Average Dividend Yield
0.83%vs all stocks
Payout Ratio
140.91%vs Biotechnology peers
Minority Interest (Equity)
1.55MCNYFY2025 · Dec 31, 2025Revenue
2.06BCNYFY2025 · Dec 31, 2025Cost of Goods Sold
1.03BCNYFY2025 · Dec 31, 2025Gross Profit
1.03BCNYFY2025 · Dec 31, 2025Operating Income
342.06MCNY50.80M · vs all stocks (USD)
Pre-tax Income
103.88MCNYFY2025 · Dec 31, 2025Income Tax Expense
-8.76MCNYFY2025 · Dec 31, 2025Net Income
112.64MCNYFY2025 · Dec 31, 2025EBIT
105.04MCNYFY2025 · Dec 31, 2025EBITDA (Income Statement)
531.85MCNYFY2025 · Dec 31, 2025Research & Development
54.55MCNYFY2025 · Dec 31, 2025Selling, General & Administrative
439.92MCNYFY2025 · Dec 31, 2025Other Operating Expenses
22.86MCNYFY2025 · Dec 31, 2025Non-operating Interest Income
13.62MCNYFY2025 · Dec 31, 2025Non-operating Interest Expense
1.16MCNYFY2025 · Dec 31, 2025EPS (Basic)
0.2200CNYFY2025 · Dec 31, 2025EPS (Diluted)
0.2200CNYFY2025 · Dec 31, 2025Basic Shares Outstanding
512.27MSharesFY2025 · Dec 31, 2025Diluted Shares Outstanding
512.27MSharesFY2025 · Dec 31, 2025Net Income from Continuing Operations
112.64MCNYFY2025 · Dec 31, 2025Minority Interests (P&L)
59.58KCNYFY2025 · Dec 31, 2025Preferred Stock Dividends
0.00CNYFY2025 · Dec 31, 2025Operating Cash Flow
-445.32MCNYFY2025 · Dec 31, 2025Free Cash Flow
-977.57MCNYFY2025 · Dec 31, 2025Cash & Cash Equivalents (End of Period)
523.62MCNYFY2025 · Dec 31, 2025Starting Profit (CF Statement)
112.64MCNYFY2025 · Dec 31, 2025Other Non-cash Items
4.38MCNYFY2025 · Dec 31, 2025Change in Accounts Receivable (CF)
-471.72MCNYFY2025 · Dec 31, 2025Change in Other Assets/Liabilities
-90.62MCNYFY2025 · Dec 31, 2025Capital Expenditures
-532.25MCNYFY2025 · Dec 31, 2025Net Acquisitions
193.79MCNYFY2025 · Dec 31, 2025Purchase of Investments
-5.37BCNYFY2025 · Dec 31, 2025Sale of Investments
5.03BCNYFY2025 · Dec 31, 2025Net Investing Cash Flow
-680.91MCNYFY2025 · Dec 31, 2025Long-term Debt Issuance
47.04MCNYFY2025 · Dec 31, 2025Common Dividends Paid
-156.40MCNYFY2025 · Dec 31, 2025Other Financing Charges
-45.71MCNYFY2025 · Dec 31, 2025Net Financing Cash Flow
-155.07MCNYFY2025 · Dec 31, 2025Shares Outstanding
504.25MSharesUpdated Aug 19, 2026Float Shares
267.13MSharesUpdated Aug 19, 2026% Held by Insiders
33.28%vs all stocks
% Held by Institutions
14.43%vs all stocks
Total Cash (MRQ)
2.88BCNY427.22M · vs all stocks (USD)
Total Cash per Share (MRQ)
5.70CNYUpdated Aug 19, 2026Total Debt (MRQ)
75.26MCNY11.18M · vs all stocks (USD)
Total Debt to Equity (MRQ)
0.0101xvs Biotechnology peers
Current Ratio (MRQ)
6.32xvs Biotechnology peers
Book Value per Share (MRQ)
14.80CNYUpdated Aug 19, 2026Total Assets
8.63BCNY1.28B · vs all stocks (USD)
Total Current Assets
5.23BCNYFY2025 · Dec 31, 2025Total Liabilities
1.19BCNYFY2025 · Dec 31, 2025Total Non-current Assets
3.39BCNYFY2025 · Dec 31, 2025Total Non-current Liabilities
153.19MCNYFY2025 · Dec 31, 2025Total Current Liabilities
1.03BCNYFY2025 · Dec 31, 2025Cash
568.30MCNYFY2025 · Dec 31, 2025Cash Equivalents
5.43MCNYFY2025 · Dec 31, 2025Cash & Cash Equivalents
573.74MCNYFY2025 · Dec 31, 2025Other Short-term Investments
2.55BCNYFY2025 · Dec 31, 2025Accounts Receivable
787.33MCNYFY2025 · Dec 31, 2025Inventory
996.20MCNYFY2025 · Dec 31, 2025Accounts Payable
507.51MCNYFY2025 · Dec 31, 2025Short-term Debt
5.79MCNYFY2025 · Dec 31, 2025Other Current Liabilities
906.80KCNYFY2025 · Dec 31, 2025Long-term Debt
59.80MCNYFY2025 · Dec 31, 2025Common Stock (Book)
504.25MCNYFY2025 · Dec 31, 2025Retained Earnings
2.62BCNYFY2025 · Dec 31, 2025Total Shareholders' Equity
7.44BCNY1.10B · vs all stocks (USD)
52-Week Low
13.64CNYUpdated Aug 19, 202652-Week High
27.57CNYUpdated Aug 19, 202652-Week Change
-45.68%vs all stocks
Beta
0.4240xvs all stocks
50-Day MA
15.40CNYUpdated Aug 19, 2026200-Day MA
19.54CNYUpdated Aug 19, 2026Avg 10-Day Volume
7.24MSharesUpdated Aug 19, 2026Avg 30-Day Volume
7.21MSharesUpdated Aug 19, 2026Diluted EPS (TTM)
0.2200CNYUpdated Aug 19, 20261 interpretation currently present — each is a set of fired observations whose alignment reads as one structural pattern. Click an observation to see the numbers behind it.
Screen for these patternsHow does this company use capital?
Minimal Tax and Interest Drag
Almost nothing is lost between its operating profit and its net income.
Reads
An interpretation is present only while every observation it reads stays fired (score ≥ 70). It describes what the aligned readings show — never a verdict, never a prediction.
Shared structure with peers — never a ranking.
Relationships view
Structural observations derived from financial data, industry benchmarks, and supply chain position.
Peer Positioning
Price-to-book is 1.01×, lower than 95% of its Biotechnology peers (median 5.36×)Notable
Price-to-book: 1.01Industry median: 5.36Industry P5: 1.40Peers compared: 197
Structural Tensions
Earnings significantly exceed cash generationSignificant
Net Income (USD, TTM): 510,180.309Operating Cash Flow (USD, TTM): -3,556,636.362
High gross margins eroded by operating costsNotable
Gross Margin: 0.46Profit Margin: 0.00
Financial Health
Altman Z-Score 5.08: safe zoneNotable
Altman Z-Score: 5.08
Supply Chain
Upstream position: supplies 6 industries, depends on 3Notable
Outgoing: 6.00Incoming: 3.00
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