BEONE MEDICINES LTD. (ONC) FY2026 Q1 Statement of Cash Flows
2026-01-01 to 2026-03-31
Statement of Cash Flows
2026-01-01 to 2026-03-31
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Chart details
BEONE MEDICINES LTD. cash flow reconciliation, Jan 1, 2026 through Mar 31, 2026
Cash flows for Jan 1, 2026 through Mar 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Mar 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Dec 31, 2025
- 4,609,647,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 201,336,000 US dollars. Net cash provided.
- Net income
- 227,357,000 US dollars
- Depreciation and amortization expense
- 41,144,000 US dollars
- Share-based compensation expenses
- 123,355,000 US dollars
- Amortization of research and development cost share liability
- negative 28,645,000 US dollars
- Other items, net
- 6,172,000 US dollars
- Accounts receivable
- negative 75,300,000 US dollars
- Inventories
- negative 71,838,000 US dollars
- Non-cash interest expense
- 21,096,000 US dollars
- Other assets
- 15,270,000 US dollars
- Accounts payable
- negative 42,187,000 US dollars
- Accrued expenses and other payables
- negative 16,819,000 US dollars
- Other liabilities
- 1,731,000 US dollars
- Investing activities
- negative 45,510,000 US dollars. Net cash used.
- Purchases of property, plant and equipment
- negative 40,789,000 US dollars
- Proceeds from sale or maturity of investments
- 27,000 US dollars
- Purchase of in-process research and development
- 0 US dollars
- Other investing activities
- negative 4,748,000 US dollars
- Financing activities
- 68,632,000 US dollars. Net cash provided.
- Repayment of long-term loan
- negative 7,641,000 US dollars
- Proceeds from short-term loans
- 58,204,000 US dollars
- Repayment of short-term loans
- 0 US dollars
- Proceeds from option exercises and employee share purchase plan
- 23,875,000 US dollars
- Repayment of sale of future royalties liability
- negative 2,557,000 US dollars
- Other financing activities
- negative 3,249,000 US dollars
- Operating adjustment reconciliation
- 234,789,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- financing gross reconciliation
- 82,079,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- investing gross reconciliation
- 45,537,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- Exchange-rate effect
- 19,320,000 US dollars
- Ending cash on Mar 31, 2026
- 4,853,425,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 4,898,935,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 243,778,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 0.89×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
- Operating cash flow
- 201,336,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 40,789,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 160,547,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.
Chart connections
- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income exceeds operating cash. The diagram allocates $201.34M of net income directly to operating cash and $26.02M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of cash receipts.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 201,336,000 US dollars minus 40,789,000 US dollars equals 160,547,000 US dollars.
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