Beijing Science Sun Pharmaceutical Co Ltd

The company maintains a strong liquidity position, with a current ratio of 18.28, indicating a significant buffer of current assets over current liabilities. However, its free cash flow is negative at -45,091,090 CNY, suggesting that capital expenditures are outpacing operating cash flow. The price-to-book ratio of 1.24 and the price-to-tangible-book ratio of 1.24 indicate that the company is trading at a slight premium to its book value. The debt-to-equity ratio is very low at 0.01, reflecting a conservative capital structure with minimal leverage.

Profitability metrics show that the company has a return on equity (ROE) of 0.43% and a return on assets (ROA) of 0.41%, both of which are below the typical thresholds for strong performance in the pharmaceutical industry. The gross profit margin is 63.53%, which is relatively high, but the operating margin is only 3.07%, indicating that the company is facing significant operating expenses relative to its revenue. The net profit margin is 3.60%, which is modest and suggests that the company is not efficiently converting revenue into net profit.

The company's revenue is concentrated in a single geographic market, with all disclosed revenue generated in China. There is no information available on revenue by business segment, but the company's primary activity is in pharmaceuticals, with no significant diversification into other areas. This concentration increases the company's exposure to domestic economic and regulatory risks.

The company's revenue growth is not disclosed in the available data, but the outlook for the current fiscal year is not provided. The company's capital expenditures are significant at -100,281,400 CNY, which may indicate investment in new facilities or product lines. However, the negative free cash flow suggests that these expenditures are not being offset by positive cash flow from operations.

The company is assessed as having medium liquidity risk, with a current ratio of 18.28, but it is also noted that net cash is negative after subtracting total debt. The dilution risk is low, with no significant dilution potential identified in the basic shares outstanding. The company's conservative capital structure and low debt levels reduce the risk of financial distress.

There are no recent events or filings disclosed in the available data that would significantly impact the company's operations or financial position. The company's financial statements do not indicate any material changes in its business strategy or operations in the near term.