西点药业 (301130.SZ) Financial Statements

Income statement

Metric	TTM	2025	2024	2023	2022
Revenue
Total Revenue	238.5M	234.8M	256.4M	225.5M	255.5M
Cost of Revenue	58.6M	55.7M	60.2M	44.5M	46.9M
Gross Profit	180.0M	179.1M	196.2M	181.0M	208.5M
Operating Expenses
R&D Expense	11.0M	11.3M	10.2M	8.7M	11.7M
SG&A Expense	—	—	—	—	—
General & Admin Expense	36.9M	36.0M	24.4M	23.0M	20.5M
Selling & Marketing Expense	111.6M	112.2M	121.1M	119.8M	133.6M
Other Expenses	—	—	—	—	—
Total Operating Expenses	166.9M	166.7M	159.2M	151.6M	166.2M
Cost and Expenses	225.5M	222.5M	219.4M	196.1M	213.1M
Operating Income (EBIT)	21.1M	20.2M	46.3M	55.7M	52.1M
Non-Operating
Interest Income	—	—	—	—	—
Interest Expense	—	—	—	—	—
Net Interest Income	—	—	—	—	—
Other Non-Op Income/Expense	—	—	—	—	—
Non-Operating Income (excl Interest)	—	—	—	—	—
EBT (Pre-Tax Income)	22.1M	21.0M	46.5M	58.3M	50.4M
Income Tax Expense	1.2M	1.1M	6.2M	7.8M	9.7M
Bottom Line
Net Income	22.8M	21.9M	40.3M	50.5M	40.7M
Earnings from Cont. Ops	(2.9M)	19.9M	40.3M	50.5M	40.7M
Earnings from Discont. Ops	—	—	—	—	—
Bottom Line Net Income	22.8M	21.9M	40.3M	50.5M	40.7M
Per Share
Basic EPS	CN¥0.30	CN¥0.29	CN¥0.52	CN¥0.63	CN¥0.53
Diluted EPS	CN¥0.30	CN¥0.29	CN¥0.52	CN¥0.63	CN¥0.53
Revenue Per Share	CN¥3.12	CN¥3.07	CN¥3.29	CN¥2.79	CN¥3.30
Shares
Basic Shares Outstanding	76.5M	76.5M	77.8M	80.8M	77.4M
Diluted Shares Outstanding	76.5M	76.5M	77.8M	80.8M	77.4M
Profitability Metrics
EBITDA	—	55.6M	68.8M	74.2M	70.6M
D&A	—	35.3M	22.4M	18.5M	18.5M
EBIT	—	—	—	—	—

As reported, in the filing currency · TTM sums the four latest quarters; MRQ is the latest quarter · Negatives in parentheses; a dash is a line the filing does not carry · Data as of Mar 1, 2026