---
title: "YABAO PHARM.CORP (600351.SH) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/600351.SH/norm.md"
symbol: "600351.SH"
name: "YABAO PHARM.CORP"
parent: "https://longbridge.com/en/quote/600351.SH.md"
datetime: "2026-05-20T11:58:54.256Z"
locales:
  - [en](https://longbridge.com/en/quote/600351.SH/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/600351.SH/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/600351.SH/norm.md)
---

# YABAO PHARM.CORP (600351.SH) — Financial Reports

## Income Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | 0.1541 | 0.1515 | 0.0581 | 0.0959 | 0.1522 |
| ROE | 14.87% | 14.78% | 5.82% | 9.35% | 14.71% |
| Revenue | 572.02M | 531.35M | 569.30M | 524.88M | 614.53M |
| Net income | 106.66M | 104.92M | 40.70M | 67.13M | 107.27M |
| Operating income | 135.80M | -3.66M | 123.51M | 60.80M | 130.12M |
| Gross margin | 53.24% | 48.44% | 53.41% | 49.82% | 52.93% |
| Net margin | 18.65% | 19.75% | 7.15% | 12.79% | 17.46% |
| Profit quality | 72.84% | -3.12% | 95.47% | 33.24% | 90.11% |

## Balance Sheet (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 3.28B | 3.29B | 3.34B | 3.45B | 3.57B |
| Leverage | 1.17 | 1.16 | 1.21 | 1.23 | 1.21 |
| BVPS | 4.12 | 4.17 | 3.99 | 4.00 | 4.20 |
| Turnover | 0.6418 | 0.6559 | 0.6462 | 0.6609 | 0.6867 |
| Cash & STI | 866.56M | 820.51M | 654.37M | 656.03M | 648.00M |
| Inv & Rec | 294.42M | 315.73M | 304.33M | 353.10M | 366.65M |
| LT assets | 1.03B | 1.05B | 1.12B | 1.15B | 1.17B |
| Net debt | -829.71M | -784.36M | -552.96M | -513.65M | -554.60M |

## Cash Flow Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | 186.44M | 117.10M | 129.36M | 182.90M | 144.40M |
| Investing CF | -6.08M | 141.08M | -158071.00 | -17.56M | -26.86M |
| Financing CF | -139.34M | -83.06M | -124.76M | -159.64M | -60.59M |
| Free CF | 119.86M | 160.23M | 5.16M | 172.50M | 64.86M |
| OCF coverage | 126.21% | 145.45% | 136.46% | 80.21% | 136.39% |
| Repaid & issued | - | 0.0000 | 50.00M | 50.00M | 90.00M |
| CapEx | -9.15M | -10.08M | -7.58M | -15.93M | -15.26M |

## Distribution Plan

**Dividend Yield**: 7.76

### Dividend History

| Description | Record Date | Ex-Date | Payment Date |
|-------------|-------------|---------|--------------|
| Cash Dividend: 
0.2CNY | 2026-02-05 | 2026-02-06 | 2026-02-06 |
| Cash Dividend: 
0.3CNY | 2025-05-29 | 2025-05-30 | 2025-05-30 |
| Cash Dividend: 
0.15CNY | 2024-05-29 | 2024-05-30 | 2024-05-30 |