# BeOne Medicines Ltd.: financial statements, quarterly

ONC · Nasdaq · CIK 1651308 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/onc.md) · [Financials](/companies/onc/financials.md) · [Filings](/companies/onc/filings.md) · [Insiders](/companies/onc/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/onc/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [781](/filings/0001651308-24-000152.md) | [634 d](/filings/0001628280-26-011946.md) | [752](/filings/0001651308-25-000075.md) | [929](/filings/0001651308-25-000133.md) | [1,002](/filings/0001628280-25-049824.md) | [1,128 d](/filings/0001628280-26-011946.md) | [1,117](/filings/0001628280-26-030867.md) | [1,315](/filings/0001628280-26-052878.md) | [1,412](/filings/0001628280-25-049824.md) | [1,498 d](/filings/0001628280-26-011946.md) | [1,513](/filings/0001628280-26-030867.md) | [1,705](/filings/0001628280-26-052878.md) |
| Cost of revenue | $m | [96.3](/filings/0001651308-23-000165.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Gross profit | $m | [685](/filings/0001651308-24-000152.md) | [529 d](/filings/0001628280-26-011946.md) | [627](/filings/0001651308-25-000075.md) | [791](/filings/0001651308-25-000133.md) | [831](/filings/0001628280-25-049824.md) | [967 d](/filings/0001628280-26-011946.md) | [952](/filings/0001628280-26-030867.md) | [1,151](/filings/0001628280-26-052878.md) | [1,216](/filings/0001628280-25-049824.md) | [1,356 d](/filings/0001628280-26-011946.md) | [1,346](/filings/0001628280-26-030867.md) | [1,531](/filings/0001628280-26-052878.md) |
| Research and development | $m | [453](/filings/0001651308-24-000152.md) | [494 d](/filings/0001628280-26-011946.md) | [461](/filings/0001651308-25-000075.md) | [454](/filings/0001651308-25-000133.md) | [496](/filings/0001628280-25-049824.md) | [542 d](/filings/0001628280-26-011946.md) | [482](/filings/0001628280-26-030867.md) | [525](/filings/0001628280-26-052878.md) | [524](/filings/0001628280-25-049824.md) | [615 d](/filings/0001628280-26-011946.md) | [541](/filings/0001628280-26-030867.md) | [612](/filings/0001628280-26-052878.md) |
| Selling, general and administrative | $m | [366](/filings/0001651308-24-000152.md) | [418 d](/filings/0001628280-26-011946.md) | [427](/filings/0001651308-25-000075.md) | [444](/filings/0001651308-25-000133.md) | [455](/filings/0001628280-25-049824.md) | [505 d](/filings/0001628280-26-011946.md) | [459](/filings/0001628280-26-030867.md) | [538](/filings/0001628280-26-052878.md) | [529](/filings/0001628280-25-049824.md) | [555 d](/filings/0001628280-26-011946.md) | [555](/filings/0001628280-26-030867.md) | [593](/filings/0001628280-26-052878.md) |
| Operating income | $m | [(134)](/filings/0001651308-24-000152.md) | [(384) d](/filings/0001628280-26-011946.md) | [(261)](/filings/0001651308-25-000075.md) | [(107)](/filings/0001651308-25-000133.md) | [(120)](/filings/0001628280-25-049824.md) | [(79.4) d](/filings/0001628280-26-011946.md) | [11.1](/filings/0001628280-26-030867.md) | [87.9](/filings/0001628280-26-052878.md) | [163](/filings/0001628280-25-049824.md) | [185 d](/filings/0001628280-26-011946.md) | [250](/filings/0001628280-26-030867.md) | [325](/filings/0001628280-26-052878.md) |
| Interest expense | $m | not reported | not reported | not reported | not reported | not reported | not reported | [7.0](/filings/0001628280-26-030867.md) | [8.0](/filings/0001628280-26-052878.md) | not reported | not reported | [32.9](/filings/0001628280-26-030867.md) | [39.7](/filings/0001628280-26-052878.md) |
| Income tax | $m | [13.9](/filings/0001651308-24-000152.md) | [16.8 d](/filings/0001628280-26-011946.md) | [7.7](/filings/0001651308-25-000075.md) | [14.5](/filings/0001651308-25-000133.md) | [23.0](/filings/0001628280-25-049824.md) | [66.5 d](/filings/0001628280-26-011946.md) | [19.6](/filings/0001628280-26-030867.md) | [5.2](/filings/0001628280-26-052878.md) | [22.3](/filings/0001628280-25-049824.md) | [82.7 d](/filings/0001628280-26-011946.md) | [31.9](/filings/0001628280-26-030867.md) | [75.5](/filings/0001628280-26-052878.md) |
| Net income | $m | [215](/filings/0001651308-24-000152.md) | [(368) d](/filings/0001628280-26-011946.md) | [(251)](/filings/0001628280-25-049824.md) | [(120)](/filings/0001628280-25-049824.md) | [(121)](/filings/0001628280-25-049824.md) | [(152) d](/filings/0001628280-26-011946.md) | [1.3](/filings/0001628280-26-052878.md) | [94.3](/filings/0001628280-26-052878.md) | [125](/filings/0001628280-25-049824.md) | [66.5 d](/filings/0001628280-26-011946.md) | [227](/filings/0001628280-26-052878.md) | [237](/filings/0001628280-26-052878.md) |
| Diluted EPS | $ per share | [0.15](/filings/0001651308-24-000152.md) | not reported | [(0.19)](/filings/0001651308-25-000075.md) | [(0.09)](/filings/0001651308-25-000133.md) | [(0.09)](/filings/0001628280-25-049824.md) | not reported | [0.00](/filings/0001628280-26-030867.md) | [0.06](/filings/0001628280-26-052878.md) | [0.08](/filings/0001628280-25-049824.md) | not reported | [0.15](/filings/0001628280-26-030867.md) | [0.16](/filings/0001628280-26-052878.md) |
| Basic EPS | $ per share | [0.16](/filings/0001651308-24-000152.md) | not reported | [(0.19)](/filings/0001651308-25-000075.md) | [(0.09)](/filings/0001651308-25-000133.md) | [(0.09)](/filings/0001628280-25-049824.md) | not reported | [0.00](/filings/0001628280-26-030867.md) | [0.07](/filings/0001628280-26-052878.md) | [0.09](/filings/0001628280-25-049824.md) | not reported | [0.16](/filings/0001628280-26-030867.md) | [0.16](/filings/0001628280-26-052878.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpenseNonoperating
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [3,067](/filings/0001651308-24-000152.md) | [3,172](/filings/0001628280-26-011946.md) | [2,793](/filings/0001651308-25-000075.md) | [2,593](/filings/0001651308-25-000133.md) | [2,702](/filings/0001628280-25-049824.md) | [2,627](/filings/0001628280-26-011946.md) | [2,516](/filings/0001628280-26-030867.md) | [2,756](/filings/0001628280-26-052878.md) | [4,037](/filings/0001628280-25-049824.md) | [4,548](/filings/0001628280-26-052878.md) | [4,792](/filings/0001628280-26-030867.md) | [5,098](/filings/0001628280-26-052878.md) |
| Current assets | $m | [4,054](/filings/0001651308-23-000165.md) | [4,203](/filings/0001651308-25-000031.md) | [3,908](/filings/0001651308-24-000051.md) | [3,839](/filings/0001651308-24-000098.md) | [3,912](/filings/0001651308-24-000152.md) | [3,992](/filings/0001628280-26-011946.md) | [3,896](/filings/0001651308-25-000075.md) | [4,310](/filings/0001651308-25-000133.md) | [5,664](/filings/0001628280-25-049824.md) | [6,234](/filings/0001628280-26-052878.md) | [6,601](/filings/0001628280-26-030867.md) | [7,216](/filings/0001628280-26-052878.md) |
| Total assets | $m | [5,525](/filings/0001651308-23-000165.md) | [5,805](/filings/0001651308-25-000031.md) | [5,668](/filings/0001651308-24-000051.md) | [5,712](/filings/0001651308-24-000098.md) | [5,831](/filings/0001651308-24-000152.md) | [5,921](/filings/0001628280-26-011946.md) | [5,842](/filings/0001651308-25-000075.md) | [6,298](/filings/0001651308-25-000133.md) | [7,633](/filings/0001628280-25-049824.md) | [8,189](/filings/0001628280-26-052878.md) | [8,554](/filings/0001628280-26-030867.md) | [9,176](/filings/0001628280-26-052878.md) |
| Current liabilities | $m | [1,283](/filings/0001651308-23-000165.md) | [1,810](/filings/0001651308-25-000031.md) | [1,882](/filings/0001651308-24-000051.md) | [1,939](/filings/0001651308-24-000098.md) | [2,025](/filings/0001651308-24-000152.md) | [2,215](/filings/0001628280-26-011946.md) | [1,984](/filings/0001651308-25-000075.md) | [2,210](/filings/0001651308-25-000133.md) | [2,368](/filings/0001628280-25-049824.md) | [1,829](/filings/0001628280-26-052878.md) | [1,812](/filings/0001628280-26-030867.md) | [2,119](/filings/0001628280-26-052878.md) |
| Total liabilities | $m | [1,762](/filings/0001651308-23-000165.md) | [2,268](/filings/0001651308-25-000031.md) | [2,307](/filings/0001651308-24-000051.md) | [2,346](/filings/0001651308-24-000098.md) | [2,395](/filings/0001651308-24-000152.md) | [2,589](/filings/0001628280-26-011946.md) | [2,342](/filings/0001651308-25-000075.md) | [2,528](/filings/0001651308-25-000133.md) | [3,503](/filings/0001628280-25-049824.md) | [3,827](/filings/0001628280-26-052878.md) | [3,793](/filings/0001628280-26-030867.md) | [4,002](/filings/0001628280-26-052878.md) |
| Long-term debt | $m | [202](/filings/0001651308-23-000165.md) | [198](/filings/0001651308-25-000031.md) | [199](/filings/0001651308-24-000051.md) | [185](/filings/0001651308-24-000098.md) | [188](/filings/0001651308-24-000152.md) | [166](/filings/0001628280-26-011946.md) | [160](/filings/0001651308-25-000075.md) | [146](/filings/0001651308-25-000133.md) | not reported | [962](/filings/0001628280-26-052878.md) | [963](/filings/0001628280-26-030867.md) | [882](/filings/0001628280-26-052878.md) |
| Current portion of debt | $m | [329](/filings/0001651308-23-000165.md) | [688](/filings/0001651308-25-000031.md) | [827](/filings/0001651308-24-000051.md) | [852](/filings/0001651308-24-000098.md) | [864](/filings/0001651308-24-000152.md) | [852](/filings/0001628280-26-011946.md) | [763](/filings/0001651308-25-000075.md) | [808](/filings/0001651308-25-000133.md) | not reported | [57.3](/filings/0001628280-26-052878.md) | [116](/filings/0001628280-26-030867.md) | [191](/filings/0001628280-26-052878.md) |
| Short-term borrowings | $m | not reported | not reported | not reported | not reported | not reported | [852](/filings/0001628280-25-049824.md) | not reported | not reported | [813](/filings/0001628280-25-049824.md) | [9.1](/filings/0001628280-26-052878.md) | [9.3](/filings/0001628280-26-030867.md) | [71.2](/filings/0001628280-26-052878.md) |
| Shareholders' equity | $m | [3,763](/filings/0001651308-24-000152.md) | [3,537](/filings/0001628280-26-011946.md) | [3,360](/filings/0001628280-25-049824.md) | [3,366](/filings/0001628280-25-049824.md) | [3,436](/filings/0001628280-25-049824.md) | [3,332](/filings/0001628280-26-052878.md) | [3,500](/filings/0001628280-26-052878.md) | [3,770](/filings/0001628280-26-052878.md) | [4,129](/filings/0001628280-25-049824.md) | [4,361](/filings/0001628280-26-052878.md) | [4,760](/filings/0001628280-26-052878.md) | [5,174](/filings/0001628280-26-052878.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebtNoncurrent
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Short-term borrowings: us-gaap:ShortTermBorrowings
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [(78.2) d](/filings/0001651308-24-000152.md) | [(222) d](/filings/0001628280-26-011946.md) | [(309)](/filings/0001651308-25-000075.md) | [(95.6) d](/filings/0001651308-25-000133.md) | [188 d](/filings/0001628280-25-049824.md) | [75.2 d](/filings/0001628280-26-011946.md) | [44.1](/filings/0001628280-26-030867.md) | [264 d](/filings/0001628280-26-052878.md) | [403 d](/filings/0001628280-25-049824.md) | [417 d](/filings/0001628280-26-011946.md) | [201](/filings/0001628280-26-030867.md) | [463 d](/filings/0001628280-26-052878.md) |
| Capital expenditure | $m | [158 d](/filings/0001651308-24-000152.md) | [157 d](/filings/0001628280-26-011946.md) | [157](/filings/0001651308-25-000075.md) | [110 d](/filings/0001651308-25-000133.md) | [134 d](/filings/0001628280-25-049824.md) | [92.5 d](/filings/0001628280-26-011946.md) | [56.4](/filings/0001628280-26-030867.md) | [43.8 d](/filings/0001628280-26-052878.md) | [48.1 d](/filings/0001628280-25-049824.md) | [37.5 d](/filings/0001628280-26-011946.md) | [40.8](/filings/0001628280-26-030867.md) | [27.5 d](/filings/0001628280-26-052878.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [1,345](/filings/0001651308-23-000165.md) | [1,354](/filings/0001651308-24-000051.md) | [1,360](/filings/0001651308-24-000098.md) | [1,390](/filings/0001651308-24-000152.md) | [1,356](/filings/0001651308-25-000075.md) | [1,361](/filings/0001651308-25-000133.md) | [1,377](/filings/0001628280-25-049824.md) | [1,445](/filings/0001628280-26-030867.md) | [1,463](/filings/0001628280-26-052878.md) | [1,489](/filings/0001628280-25-049824.md) | [1,505](/filings/0001628280-26-030867.md) | [1,505](/filings/0001628280-26-052878.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 1,478,124,405 at 2026-07-31, from the cover of the [10-Q filed 2026-08-05](/filings/0001628280-26-052878.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:45 ET. No prices; not investment advice.