---
title: "WESTERN ANIMAL (300106.SZ) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/300106.SZ/norm.md"
symbol: "300106.SZ"
name: "WESTERN ANIMAL"
parent: "https://longbridge.com/en/quote/300106.SZ.md"
datetime: "2026-05-20T07:41:26.010Z"
locales:
  - [en](https://longbridge.com/en/quote/300106.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300106.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300106.SZ/norm.md)
---

# WESTERN ANIMAL (300106.SZ) — Financial Reports

## Income Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | 0.0235 | -0.0663 | 0.0329 | -0.1600 | -0.0464 |
| ROE | - | - | 7.26% | -34.15% | -9.40% |
| Revenue | 241.31M | 257.66M | 270.78M | 209.04M | 187.14M |
| Net income | 4.96M | -14.01M | 6.94M | -33.79M | -9.81M |
| Operating income | -769137.00 | 86.36M | 7.77M | -47.86M | -5.92M |
| Gross margin | 10.33% | 13.49% | 11.90% | 9.08% | 7.68% |
| Net margin | 2.05% | -5.44% | 2.56% | -16.16% | -5.24% |
| Profit quality | -2.31% | -243.87% | 8.25% | -318.25% | -109.27% |

## Balance Sheet (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 1.08B | - | 1.06B | 1.07B | 1.05B |
| Leverage | 2.06 | - | 2.03 | 2.10 | 1.96 |
| BVPS | 1.78 | - | 1.83 | 1.79 | 1.95 |
| Turnover | - | - | 0.8114 | 0.8007 | 0.7916 |
| Cash & STI | 389.41M | - | 366.62M | 298.60M | 238.85M |
| Inv & Rec | 90.07M | - | 79.57M | 92.79M | - |
| LT assets | 310.72M | - | 337.96M | 343.86M | 353.98M |
| Net debt | -122.49M | - | -123.03M | -40.62M | -28.01M |

## Cash Flow Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | 33.23M | -35.41M | 94.13M | 15.04M | 5.41M |
| Investing CF | -487555.00 | -2.04M | -9.19M | -829099.00 | -5.00M |
| Financing CF | -2.08M | 31.51M | -16.01M | 44.62M | -8.10M |
| Free CF | - | - | 42.21M | 18.99M | -11.25M |
| OCF coverage | 1294.28% | -733.98% | 73.84% | 42.33% | 41.34% |
| Repaid & issued | - | 34.50M | 98.01M | 81.69M | - |
| CapEx | -487555.00 | -1.83M | -9.40M | -829099.00 | -5.00M |