西点药业 - Financials

Line Item	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021	FY 2020Dec 31, 2020
+Revenue	256.0M	225.0M	255.0M	286.0M	286.0M
Revenue Growth %	13.8%	-11.8%	-10.8%	0.0%	--
Total Revenue	256.0M	225.0M	255.0M	286.0M	286.0M
Cost Of Revenue	60.2M	44.5M	46.9M	46.7M	43.9M
+Gross Profit	195.8M	180.5M	208.1M	239.3M	242.1M
Gross Margin %	76.5%	80.2%	81.6%	83.7%	84.6%
Total Operating Cost	221.0M	196.0M	213.0M	235.0M	236.0M
Selling Expenses	121.0M	120.0M	134.0M	153.0M	165.0M
Admin Expenses	24.4M	23.0M	20.5M	17.2M	18.0M
Rd Expenses	10.2M	8.7M	11.7M	13.3M	4.4M
Finance Expenses	-2.5M	-5.5M	-5.8M	-2.6M	-1.9M
+Operating Income	46.3M	55.7M	52.1M	59.7M	59.2M
Operating Margin %	18.1%	24.7%	20.4%	20.9%	20.7%
Non Operating Income	385,300	3.0M	22.00	4,000	--
Non Operating Expenses	205,300	338,700	1.7M	467,000	316,800
Investment Income	4.3M	7.8M	5.5M	1.2M	2.0M
Fair Value Change Income	735,000	3.1M	1.2M	--	--
Asset Disposal Income	-499,600	1.9M	--	--	-19,400
Asset Impairment Loss	609,300	769,500	364,000	101,000	3,800
Other Income	6.1M	13.7M	3.3M	7.5M	7.0M
Income Before Tax	46.5M	58.3M	50.4M	59.2M	58.9M
Income Tax	6.2M	7.8M	9.7M	7.2M	9.2M
+Net Income	40.3M	50.5M	40.7M	52.0M	49.7M
Net Margin %	15.7%	22.4%	16.0%	18.2%	17.4%
Net Income Attributable	40.3M	50.5M	40.7M	52.0M	49.7M
Eps Basic	0.52	0.63	0.53	0.86	0.82
Eps Diluted	0.52	0.63	0.53	0.86	0.82

Line Item	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021	FY 2020Dec 31, 2020
Cash And Equivalents	191.0M	334.0M	203.0M	149.0M	108.0M
Trading Financial Assets	84.9M	213.0M	413.0M	65.0M	--
Accounts Receivable	36.7M	28.3M	35.8M	37.1M	34.9M
Notes Receivable	20.7M	20.9M	21.0M	21.4M	21.7M
Notes And Accounts Receivable	57.4M	49.1M	56.8M	58.4M	56.6M
Prepayments	5.6M	3.3M	7.4M	6.1M	4.3M
Inventory	28.0M	27.4M	20.7M	26.6M	20.2M
Total Current Assets	373.0M	634.0M	704.0M	315.0M	269.0M
Fixed Assets	--	236.0M	215.0M	227.0M	241.0M
Fixed Assets Total	315.0M	236.0M	215.0M	227.0M	241.0M
Construction In Progress	--	135.0M	52.5M	13.9M	1.4M
Construction In Progress Total	193.0M	135.0M	52.5M	13.9M	1.4M
Intangible Assets	99.8M	25.6M	26.6M	27.7M	28.7M
Total Non Current Assets	690.0M	433.0M	313.0M	280.0M	282.0M
Total Assets	1.1B	1.1B	1.0B	595.0M	551.0M
Short Term Borrowings	10.0M	--	--	--	--
Accounts Payable	42.4M	28.5M	6.1M	6.2M	8.7M
Advance Receipts	--	--	--	--	407,300
Contract Liabilities	2.4M	5.4M	6.3M	3.3M	4.0M
Total Current Liabilities	79.1M	53.7M	38.7M	34.7M	39.8M
Long Term Borrowings	--	--	--	--	--
Total Non Current Liabilities	42.3M	30.6M	33.0M	35.8M	38.9M
Total Liabilities	121.0M	84.3M	71.7M	70.5M	78.6M
Paid In Capital	80.8M	80.8M	80.8M	60.6M	60.6M
Capital Reserve	461.0M	461.0M	461.0M	90.6M	90.6M
Surplus Reserve	69.2M	65.0M	59.9M	55.8M	50.6M
Retained Earnings	392.0M	376.0M	343.0M	317.0M	270.0M
Minority Equity	35.4M	--	--	--	--
Equity Attributable	906.0M	983.0M	945.0M	524.0M	472.0M
Total Equity	941.0M	983.0M	945.0M	524.0M	472.0M

Line Item	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021	FY 2020Dec 31, 2020
Cash From Sales	282.0M	262.0M	294.0M	319.0M	325.0M
Total Operating Cash Inflow	289.0M	280.0M	301.0M	329.0M	332.0M
Cash Paid For Goods	61.2M	33.5M	31.3M	39.1M	29.0M
Cash Paid To Employees	29.7M	24.9M	20.6M	19.8M	16.5M
Taxes Paid	29.9M	40.1M	34.5M	43.6M	46.3M
Total Operating Cash Outflow	235.0M	226.0M	233.0M	270.0M	268.0M
Operating Cash Flow	54.2M	54.4M	67.2M	59.0M	64.5M
Total Investing Cash Inflow	1.1B	1.3B	1.0B	148.0M	--
Total Investing Cash Outflow	1.2B	1.2B	1.4B	166.0M	30.5M
Investing Cash Flow	-77.6M	90.4M	-394.0M	-18.1M	-30.5M
Cash From Borrowings	--	--	--	--	--
Dividends And Interest Paid	20.0M	12.9M	10.5M	--	24.2M
Debt Repayments	--	--	--	0.00	--
Total Financing Cash Inflow	--	--	413.0M	0.00	--
Total Financing Cash Outflow	120.0M	13.2M	31.2M	59,600	28.2M
Financing Cash Flow	-120.0M	-13.2M	381.0M	-59,600	-28.2M
Net Change In Cash	-144.0M	132.0M	54.1M	40.9M	5.8M
Ending Cash Balance	190.0M	334.0M	202.0M	148.0M	107.0M
Capex	135.0M	123.0M	54.4M	21.2M	14.5M