CPHI · China Pharma Holdings, Inc. - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q4 '23 | Q3 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $983.5K | - | $756.2K | $1.03M | $1.37M | - | $1.10M | $924.9K | - | $1.80M |
| Cost of Revenue | $698.0K | - | $815.9K | $1.11M | $1.66M | - | $1.62M | $1.94M | - | $2.04M |
| Gross Profit | $285.5K | - | ($59.7K) | ($87.0K) | ($290.0K) | - | ($519.6K) | ($1.02M) | - | ($233.2K) |
| R&D | $83.8K | - | $40.3K | $21.0K | $31.5K | - | $87.6K | $164.3K | - | $45.8K |
| SG&A | $1.23M | - | $424.8K | $440.8K | $488.5K | - | $345.1K | $91.9K | - | $246.3K |
| Total Operating Expenses | $1.40M | - | $568.5K | $565.1K | $626.0K | - | $565.6K | $376.1K | - | $480.4K |
| D&A | $980.6K | - | $158.1K | $163.5K | $733.8K | - | $592.1K | $636.7K | - | $630.6K |
| Operating Income | ($1.12M) | - | ($628.1K) | ($652.1K) | ($916.1K) | - | ($1.09M) | ($1.39M) | - | ($713.5K) |
| Interest Expense | $9.1K | - | $6.8K | $6.9K | $6.9K | - | $6.8K | $137.7K | - | $66.2K |
| Income Tax | - | - | - | - | - | - | - | - | - | - |
| Net Income | ($1.14M) | - | ($651.5K) | ($528.4K) | ($785.6K) | - | ($1.12M) | ($1.44M) | - | ($777.6K) |
| EPS - Basic | ($0.04) | - | ($0.17) | ($0.16) | ($0.72) | - | ($0.06) | ($0.09) | - | ($0.06) |
| EPS - Diluted | ($0.04) | - | ($0.17) | ($0.16) | ($0.72) | - | ($0.06) | ($0.09) | - | ($0.06) |
Balance Sheet
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q4 '23 | Q3 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $168.5K | $345.1K | $267.6K | $600.0K | $400.0K | $600.0K | $700.0K | $739.3K | $1.42M | $1.37M |
| Accounts Receivable | $196.3K | $241.4K | $224.6K | $268.8K | $328.9K | $232.1K | $333.4K | $254.8K | $504.4K | $421.5K |
| Inventory | $1.50M | $1.62M | $1.65M | $1.68M | $1.98M | $2.27M | $2.50M | $2.82M | $3.73M | $3.77M |
| Accounts Payable | $837.1K | $891.1K | $588.7K | $530.7K | $548.3K | $225.1K | $390.2K | $141.0K | $966.4K | $831.3K |
| Current Assets | $2.00M | $2.35M | $2.33M | $2.70M | $2.85M | $3.27M | $3.74M | $3.97M | $6.00M | $5.81M |
| Total Assets | $45.14M | $31.00M | $15.80M | $13.77M | $14.22M | $14.89M | $13.47M | $14.26M | $16.47M | $15.35M |
| Current Liabilities | $7.27M | $7.40M | $6.62M | $5.25M | $5.12M | $5.02M | $4.76M | $4.71M | $6.82M | $7.06M |
| Long-term Debt | - | - | - | - | - | - | - | - | - | - |
| Total Liabilities | $8.12M | $8.26M | $7.49M | $7.30M | $7.25M | $7.14M | $6.94M | $6.85M | $9.01M | $9.24M |
| Stockholders' Equity | $37.02M | $22.74M | $8.31M | $6.46M | $6.97M | $7.75M | $6.53M | $8.29M | $7.45M | $6.11M |
| Retained Earnings | ($48.36M) | ($47.21M) | ($45.99M) | ($45.34M) | ($44.81M) | ($44.03M) | ($42.80M) | ($41.68M) | ($39.29M) | ($38.06M) |
Cash Flow
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q4 '23 | Q3 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | ($55.3K) | - | - | - | ($585.2K) | - | - | - | - | - |
| Investing Cash Flow | - | - | - | - | ($81.0K) | - | - | - | - | - |
| Financing Cash Flow | ($79.3K) | - | - | - | $6.9K | - | - | - | - | - |
| CapEx | - | - | - | - | $58.3K | - | - | - | - | - |
| Free Cash Flow | - | - | - | - | ($643.5K) | - | - | - | - | - |
Ratios
| Metric | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q4 '23 | Q3 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | 29.0% | - | -7.9% | -8.5% | -21.2% | - | -47.2% | -109.8% | - | -12.9% |
| Operating margin | -113.6% | - | -83.1% | -63.6% | -66.9% | - | -98.6% | -150.4% | - | -39.6% |
| EBITDA margin | -13.9% | - | -62.2% | -47.6% | -13.3% | - | -44.8% | -81.6% | - | -4.6% |
| Net margin | -116.2% | - | -86.2% | -51.5% | -57.3% | - | -101.6% | -155.5% | - | -43.1% |
| Free cash flow margin | - | - | - | - | -47.0% | - | - | - | - | - |
| FCF / Net income | - | - | - | - | 0.82 | - | - | - | - | - |
| R&D / Revenue | 8.5% | - | 5.3% | 2.0% | 2.3% | - | 8.0% | 17.8% | - | 2.5% |
| SG&A / Revenue | 124.7% | - | 56.2% | 43.0% | 35.7% | - | 31.4% | 9.9% | - | 13.7% |
| Effective tax rate | - | - | - | - | - | - | - | - | - | - |
| Return on assets | -2.5% | - | -4.1% | -3.8% | -5.5% | - | -8.3% | -10.1% | - | -5.1% |
| Return on equity | -3.1% | - | -7.8% | -8.2% | -11.3% | - | -17.1% | -17.3% | - | -12.7% |
| Return on invested capital | - | - | - | - | - | - | - | - | - | - |
| Liquidity | ||||||||||
| Current ratio | 0.28 | 0.32 | 0.35 | 0.51 | 0.56 | 0.65 | 0.79 | 0.84 | 0.88 | 0.82 |
| Quick ratio | 0.07 | 0.10 | 0.10 | 0.19 | 0.17 | 0.20 | 0.26 | 0.24 | 0.33 | 0.29 |
| Cash ratio | 0.02 | 0.05 | 0.04 | 0.11 | 0.08 | 0.12 | 0.15 | 0.16 | 0.21 | 0.19 |
| Leverage | ||||||||||
| Debt / Equity | - | - | - | - | - | - | - | - | - | - |
| Debt / Assets | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | -123.0x | - | -92.4x | -95.2x | -133.6x | - | -158.6x | -10.1x | - | -10.8x |
| Equity multiplier | 1.22 | 1.36 | 1.90 | 2.13 | 2.04 | 1.92 | 2.06 | 1.72 | 2.21 | 2.51 |
| Liabilities / Assets | 0.18 | 0.27 | 0.47 | 0.53 | 0.51 | 0.48 | 0.52 | 0.48 | 0.55 | 0.60 |
| Efficiency | ||||||||||
| Asset turnover | 0.02 | - | 0.05 | 0.07 | 0.10 | - | 0.08 | 0.06 | - | 0.12 |
| Inventory turnover | 0.47 | - | 0.49 | 0.66 | 0.84 | - | 0.65 | 0.69 | - | 0.54 |
| Days sales outstanding | 73d | - | 108d | 96d | 88d | - | 111d | 101d | - | 85d |
| Days inventory outstanding | 784d | - | 738d | 551d | 435d | - | 563d | 530d | - | 675d |
| Days payable outstanding | 438d | - | 263d | 174d | 121d | - | 88d | 27d | - | 149d |
| Cash conversion cycle | 419d | - | 583d | 472d | 402d | - | 586d | 604d | - | 611d |
| Valuation | ||||||||||
| P / E | - | - | - | - | - | - | - | - | - | - |
| P / B | - | - | - | - | - | - | - | - | - | - |
| P / S | - | - | - | - | - | - | - | - | - | - |
| EV / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | -28.2% | - | -31.3% | 10.9% | - | - | -39.0% | -15.8% | - | -8.3% |
| Revenue CAGR (3y) | -20.5% | - | -27.3% | -14.0% | -5.1% | - | -17.8% | -27.4% | - | -9.1% |
| Revenue CAGR (5y) | -16.0% | - | -20.6% | -22.9% | -4.9% | - | -14.3% | -18.5% | - | -4.7% |
| Gross profit growth (YoY) | - | - | 88.5% | 91.4% | - | - | -122.8% | -592.3% | - | -69.3% |
| Operating income growth (YoY) | -22.0% | - | 42.1% | 53.1% | - | - | -52.1% | -205.0% | - | -3.6% |
| Net income growth (YoY) | -45.5% | - | 41.7% | 63.3% | - | - | -43.8% | -142.5% | - | 1.7% |
| EPS growth (YoY) | 94.4% | - | -183.3% | -77.8% | - | - | 0.0% | -50.0% | - | -200.0% |
| EPS CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | 431.2% | 193.5% | 27.4% | -22.1% | - | 3.9% | 6.8% | 90.5% | 73.8% | 115.6% |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2021-12-31.
Business segments
$9.64M totalDomestic Pharmaceuticals$9.64M · 100.0%
Peer comparison
Same SIC group: Pharmaceutical Preparations
Comparing CHINA PHARMA HOLDINGS against the 5 most active filers in the same SIC group.