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Financial statements

BeOne Medicines Ltd. financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data BeOne Medicines Ltd. files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue1.072381984283091,1761,4162,4593,8105,343
Cost of revenue04.9728.771.270.7165286
Gross profit1.072331703572381,0111,1292,0793,2164,674
Research and development982696799271,2951,4591,6411,7791,9532,146
Selling, general and administrative20.162.61953886009901,2791,5081,8312,081
General and administrative20.1
Operating income-117-98.5-706-960-1,658-1,439-1,790-1,208-568447
Interest expense13.115.218.329.321.74.3621.858.2
Interest income78.469.670.5
Other non-operating income-0.9711.51.997.1737.515.9-224308-12.6-42.6
Pre-tax income-119-91.1-690-944-1,618-1,439-1,961-826-533417
Income tax0.052.24-15.86.9910.419.242.855.9112130
Net income to minority interests0-0.19-0.26-1.95-3.6200
Net income-119-93.1-674-949-1,625-1,458-2,004-882-645287
EBITDA-115-93.7-695-941-1,626-1,392-1,723-1,120-396589
EPS, basic-0.30-0.17-0.93-1.22-1.50-1.21-1.49-0.65-0.470.20
EPS, diluted-0.30-0.17-0.93-1.22-1.50-1.21-1.49-0.65-0.470.19
Shares, basic (weighted)4045437217811,0851,2061,3411,3571,3691,418
Shares, diluted (weighted)4045437217811,0851,2061,3411,3571,3691,475

Balance sheet

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents87.52407136181,3824,3763,8703,1722,6274,548
Short-term investments2815981,0693653,2692,2426652.6
Receivables29.441.170.960.4483173358676865
Inventory10.916.228.689.3243282416495608
Other current assets6.2335.690.690.211.727.1217257193213
Total current assets3749131,9441,1734,9617,6145,2074,2033,9926,234
Property, plant and equipment2662.61572423585888461,3241,5781,642
Lease right-of-use assets12.545.182.590.611711095.2139148
Goodwill0.110.110.110.110.110.11
Intangible assets7.257.175.85546.740.657.151.162.7
Long-term investments049.310191.889.612961.7
Other non-current assets4.6742.953.868.5113163176125160102
Total assets4061,0462,2501,6125,6018,5366,3795,8055,9218,189
Accounts payable1269.8113122232262295315405479
Accrued liabilities3.9817.11001643465584676948041,109
Deferred revenue12.218.1001872140
Short-term debt9.228.73033542832968885257.3
Total current liabilities35.11502463101,0751,6001,4691,8102,2151,829
Long-term debt17.39.2240.883.3184202209198166962
Lease liabilities25.829.44334.522.344.352.9
Other non-current liabilities0.563248.846.657.454.246.150.866.780.2
Total liabilities52.93624966341,7322,4031,9962,2682,5893,827
Total debt17.318.449.583.35196305388861,018836
Paid-in capital5911,0012,7452,9267,41511,19111,54111,59912,08812,759
Retained earnings-237-331-1,007-1,956-3,553-5,077-7,080-7,962-8,607-8,320
Other comprehensive income-0.95-0.481.53-86.9418-77.4-99.4-149-78.2
Shareholders' equity3536701,7399623,8696,1334,3833,5373,3324,361
Minority interests14.414.416.20
Total equity3536841,7549403,8036,1334,3833,5373,3324,361
Total liabilities and equity4061,0462,2501,6125,6018,5366,3795,8055,9218,189
Shares outstanding5165927768011,1911,3351,3561,3601,3871,441

Cash flow statement

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income-119-93.3-674-951-1,629-1,458-2,004-882-645287
Depreciation and amortization1.914.7610.418.631.846.566.387.7172142
Stock-based compensation10.642.987.1134183241303368442511
Deferred income tax-0.77-5.94-22.3-9.45-0.113.183.480.69269.47
Change in receivables0-29.4-11.6-29.810.4-423304-188-329-165
Change in inventory0-10.9-5.31-12.3-58.9-153-56.7-141-91.5-93.2
Change in payables2.7155.323.52.2295.820-4.3521.512179.8
Cash from operations-89.512.8-548-750-1,283-1,299-1,497-1,157-1411,128
Capital expenditures-23.5-46.4-70.3-89.6-118-263-325-562-493-186
Purchases of investments-382-741-2,636-1,169-5,690-2,148-1.49-2.08
Sales and maturities of investments1844242,1771,8822,7513,1471,5646732.663.45
Cash from investing-222-356-638554-3,1686411,07760-548-276
Debt issued42.367.5434
Debt repaid00-8.74-32.8-13200-13.7-28-35.7
Stock issued0150004,2325000
Cash from financing3814901,69185.75,2033,637-194161931,059
Exchange rate effect-4.1-9.5118.214-69.4-8.08-51.760
Net change in cash69.6152501-1207692,993-508-689-5471,971
Free cash flow-113-33.6-618-840-1,401-1,562-1,822-1,719-633942
Interest paid0.831.262.214.3244.1300.023.4819.734.4
Income taxes paid0.0329.312.48.9810.615.729.55669.4101

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $367.00 on September 28, 2026.

Profitability

MetricValueHow it is calculated
Gross margin88.9%Gross profit / revenue.
Operating margin15.1%Operating income / revenue.
EBITDA margin17.5%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin14.2%Pre-tax income / revenue.
Net margin10.7%Net income / revenue.
FCF margin21.7%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin24.2%Cash from operations / revenue.
Effective tax rate24.5%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)12.7%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)7.1%Net income / average total assets.
Return on invested capital (ROIC)80.6%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
R&D / revenue37.4%Research and development expense / revenue.
SG&A / revenue36.4%Selling, general and administrative expense / revenue.
Stock-based pay / revenue8.6%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue2.5%Capital expenditures / revenue.
D&A / revenue2.5%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y40.2%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y55.7%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y76.8%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y45.3%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y60.6%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y81.4%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y30.9%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-0.2%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y2.4%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y38.3%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y8.7%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y7.9%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y7.8%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y3.2%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y6.3%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio3.40xCurrent assets / current liabilities.
Quick ratio2.90x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio2.41x(Cash + short-term investments) / current liabilities.
Debt / equity0.15xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets8.6%Total debt / total assets.
Liabilities / assets43.6%Total liabilities / total assets.
Net debt-$4.31BTotal debt - cash - short-term investments. Negative means more cash than debt.
Net debt / EBITDA-4.01xNet debt / EBITDA (twelve months), when EBITDA is positive.
Interest coverage9.46xOperating income / interest expense.
Working capital$5.10BCurrent assets - current liabilities.
Goodwill and intangibles / assets0.7%(Goodwill + intangible assets) / total assets.
Tangible book value$5.11BShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.67xRevenue / average total assets.
Fixed asset turnover3.73xRevenue / average property, plant and equipment.
Receivables turnover5.80xRevenue / average receivables.
Days sales outstanding63 days365 x average receivables / revenue.
FCF conversion202.9%Free cash flow / net income, when net income is positive.
Capex / operating cash flow10.4%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$0.44Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
Revenue per share$4.07Revenue / diluted weighted shares.
FCF per share$0.88Free cash flow / diluted weighted shares.
Operating cash flow per share$0.99Cash from operations / diluted weighted shares.
Book value per share$3.52Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$3.48Tangible book value / shares outstanding.
Cash per share$3.47(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$41.73BShare price x shares outstanding.
Enterprise value$37.42BMarket cap + total debt - cash - short-term investments.
P/E63.6xMarket cap / net income. Only when net income is positive.
P/S6.81xMarket cap / revenue.
P/B8.07xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book8.16xMarket cap / tangible book value, when positive.
P/FCF31.4xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF28.1xMarket cap / cash from operations, when positive.
EV/Sales6.11xEnterprise value / revenue.
EV/EBIT40.5xEnterprise value / operating income, when both are positive.
EV/EBITDA34.8xEnterprise value / EBITDA, when both are positive.
EV/FCF28.1xEnterprise value / free cash flow, when both are positive.
FCF yield3.2%Free cash flow / market cap.
Earnings yield1.6%Net income / market cap (the inverse of P/E).
What was BeOne Medicines Ltd.'s revenue in fiscal 2025?

BeOne Medicines Ltd. reported revenue of $5.34B for fiscal 2025, 40.2% higher than the year before.

Was BeOne Medicines Ltd. profitable in fiscal 2025?

Yes. Net income was $286.9M, a net margin of 5.4%.

How much free cash flow did BeOne Medicines Ltd. generate in fiscal 2025?

Cash from operations of $1.13B minus capital expenditures of $185.8M left free cash flow of $941.7M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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