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Financial statements

Zhengye Biotechnology Holding Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 2 fiscal years, taken from the XBRL data Zhengye Biotechnology Holding 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

FY2024FY2025
Revenue25.516.6
Cost of revenue1313.2
Gross profit12.53.41
Research and development1.752.58
Selling and marketing5.656.28
General and administrative3.094.43
Operating expenses10.313.5
Operating income2.25-10.1
Interest expense0.550.49
Interest income0.030.01
Other non-operating income-0.28-0.2
Pre-tax income1.97-10.3
Income tax0.131.59
Net income to minority interests0.3-1.89
Net income1.55-9.98
EBITDA5.56-6.38
EPS, basic0.03
EPS, diluted0.03
Shares, basic (weighted)45.747.3
Shares, diluted (weighted)45.747.3

Balance sheet

FY2024FY2025
Cash and equivalents2.557.2
Short-term investments0.20.22
Receivables8.162.64
Inventory7.985.6
Other current assets3.67
Total current assets24.319.7
Property, plant and equipment3533.9
Lease right-of-use assets0.07
Intangible assets2.036.73
Total assets67.662.4
Accounts payable5.896.3
Deferred revenue0.480.68
Short-term debt0.990.1
Total current liabilities18.617.2
Long-term debt0.66
Lease liabilities0.05
Total liabilities19.318.6
Total debt1.641.37
Paid-in capital27.834.4
Retained earnings6.6-3.1
Other comprehensive income-0.28
Shareholders' equity38.935.7
Minority interests9.48.13
Total equity48.343.9
Total liabilities and equity67.662.4
Shares outstanding45.7

Cash flow statement

FY2024FY2025
Net income1.85-11.9
Depreciation and amortization3.313.7
Deferred income tax0.131.59
Change in receivables2.245.68
Change in inventory-0.810.89
Change in payables-0.06
Cash from operations5.621.91
Capital expenditures-1.86-0.14
Cash from investing-3.79-1.81
Debt issued12.310.1
Debt repaid-12.7-11.8
Dividends paid-2.2
Cash from financing-3.034.62
Exchange rate effect0.02-0.19
Net change in cash-1.24.54
Free cash flow3.761.77
Interest paid0.550.48
Income taxes paid0.02

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $1.31 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin20.5%Gross profit / revenue.
Operating margin-60.6%Operating income / revenue.
EBITDA margin-38.4%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-61.8%Pre-tax income / revenue.
Net margin-60.0%Net income / revenue.
FCF margin10.6%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin11.5%Cash from operations / revenue.
Return on equity (ROE)-26.8%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-15.4%Net income / average total assets.
Return on invested capital (ROIC)-23.5%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 / revenue15.5%Research and development expense / revenue.
Capex / revenue0.9%Capital expenditures / revenue.
D&A / revenue22.2%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-34.8%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y-72.7%Gross profit vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y-547.8%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y-214.7%EBITDA vs the same period a year earlier. Only from a positive base.
Net income growth, 1y-744.0%Net income vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y-66.0%Operating cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow growth, 1y-53.0%Free cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y-8.2%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-7.6%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y3.7%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.14xCurrent assets / current liabilities.
Quick ratio0.58x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.43x(Cash + short-term investments) / current liabilities.
Debt / equity0.04xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets2.2%Total debt / total assets.
Liabilities / assets29.7%Total liabilities / total assets.
Net debt-$6.1MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-20.7xOperating income / interest expense.
Working capital$2.4MCurrent assets - current liabilities.
Goodwill and intangibles / assets10.8%(Goodwill + intangible assets) / total assets.
Tangible book value$29.0MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.26xRevenue / average total assets.
Fixed asset turnover0.48xRevenue / average property, plant and equipment.
Inventory turnover1.95xCost of revenue / average inventory.
Days inventory187 days365 x average inventory / cost of revenue.
Receivables turnover3.08xRevenue / average receivables.
Days sales outstanding118 days365 x average receivables / revenue.
Days payables168 days365 x average accounts payable / cost of revenue.
Cash conversion cycle138 daysDays inventory + days sales outstanding - days payables.
Capex / operating cash flow7.5%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
Revenue per share$0.35Revenue / diluted weighted shares.
FCF per share$0.04Free cash flow / diluted weighted shares.
Operating cash flow per share$0.04Cash from operations / diluted weighted shares.
Book value per share$0.75Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.61Tangible book value / shares outstanding.
Cash per share$0.16(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$61.8MShare price x shares outstanding.
Enterprise value$55.8MMarket cap + total debt - cash - short-term investments.
P/S3.72xMarket cap / revenue.
P/B1.73xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book2.13xMarket cap / tangible book value, when positive.
P/FCF35.0xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF32.4xMarket cap / cash from operations, when positive.
EV/Sales3.35xEnterprise value / revenue.
EV/FCF31.6xEnterprise value / free cash flow, when both are positive.
FCF yield2.9%Free cash flow / market cap.
Earnings yield-16.1%Net income / market cap (the inverse of P/E).
What was Zhengye Biotechnology Holding Ltd's revenue in fiscal 2025?

Zhengye Biotechnology Holding Ltd reported revenue of $16.6M for fiscal 2025, 34.8% lower than the year before.

Was Zhengye Biotechnology Holding Ltd profitable in fiscal 2025?

No. It reported a net loss of $10.0M.

How much free cash flow did Zhengye Biotechnology Holding Ltd generate in fiscal 2025?

Cash from operations of $1.9M minus capital expenditures of $144.0K left free cash flow of $1.8M.

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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