POMDOCTOR LIMITED Announces First Half of Fiscal 2025 Unaudited Financial Results

POMDOCTOR LIMITED

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS

December 31,
2024

June 30,
2025

June 30,
2025

RMB

RMB

US$

Assets

Current assets:

Cash and cash equivalents (including amounts of the consolidated VIEs of
   RMB7,596,708 and RMB5,579,802 (US$778,910) as of December 31,
   2024 and June 30, 2025, respectively)

7,651,695

5,746,989

802,249

Accounts receivable, net (including amounts of the consolidated VIEs of
   RMB8,374,608 and RMB6,128,066 (US$855,445) as of December 31,
   2024 and June 30, 2025, respectively)

8,374,608

6,128,066

855,445

Accounts receivable – a related party (including amounts of the
   consolidated VIEs of RMB424,259 and RMB584,802 (US$81,635) as
   of December 31, 2024 and June 30, 2025, respectively)

424,259

584,802

81,635

Amount due from related parties (including amounts of the consolidated
   VIEs of RMB6,070,945 and RMB9,643,039 (US$1,346,117) as of
   December 31, 2024 and June 30, 2025, respectively)

5,632,987

7,418,671

1,035,607

Inventories (including amounts of the consolidated VIEs of
   RMB9,165,973 and RMB6,447,637 (US$900,055) as of December 31,
   2024 and June 30, 2025, respectively)

9,165,973

6,447,637

900,055

Other receivables, net (including amounts of the consolidated VIEs of
   RMB5,318,724 and RMB5,231,722 (US$730,319) as of December 31,
   2024 and June 30, 2025, respectively)

5,318,724

5,231,722

730,319

Advances to suppliers (including amounts of the consolidated VIEs of
   RMB929,167 and RMB2,921,966 (US$407,891) as of December 31,
   2024 and June 30, 2025, respectively)

929,167

2,921,966

407,891

Total current assets

37,497,413

34,479,853

4,813,201

Non-current assets:

Property and equipment, net (including amounts of the consolidated VIEs
   of RMB461,362 and RMB394,107 (US$55,015) as of December 31,
   2024 and June 30, 2025, respectively)

461,362

394,107

55,015

Other non-current assets (including amounts of the consolidated VIEs of
   RMB831,132 and RMB1,307,832 (US$182,566) as of December 31,
   2024 and June 30, 2025, respectively)

831,132

1,307,832

182,566

Deferred offering costs (including amounts of the consolidated VIEs of
   RMB7,437,679 and RMB6,007,339 (US$838,592) as of December 31,
   2024 and June 30, 2025, respectively)

7,437,679

7,690,157

1,073,505

Total non-current assets

8,730,173

9,392,096

1,311,086

Total assets

46,227,586

43,871,949

6,124,287

POMDOCTOR LIMITED

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS — (Continued)

December 31,
2024

June 30,
2025

June 30,
2025

RMB

RMB

US$

Liabilities

Current liabilities:

Accounts payable (including amounts of the consolidated VIEs of
   RMB25,320,486 and RMB25,164,804 (US$3,512,871) as of December
   31, 2024 and June 30, 2025, respectively)

25,320,486

25,164,804

3,512,871

Accounts payable – a related party (including amounts of the consolidated
   VIEs of RMB25,891 and RMB13,711 (US$1,914) as of December 31,
   2024 and June 30, 2025, respectively)

25,891

13,711

1,914

Short-term bank loans (including amounts of the consolidated VIEs of
   RMB34,958,333 and RMB34,708,333 (US$4,845,096) as of December
   31, 2024 and June 30, 2025, respectively)

34,958,333

34,708,333

4,845,096

Long-term bank loans, current (including amounts of the consolidated
   VIEs of RMB300,000 and RMB2,400,000 (US$335,027) as of
   December 31, 2024 and June 30, 2025, respectively)

300,000

2,400,000

335,027

Long-term loans, current (including amounts of the consolidated VIEs of
   RMB10,000,000 and RMB10,000,000 (US$1,395,946) as of December
   31, 2024 and June 30, 2025, respectively)

10,000,000

10,000,000

1,395,946

Long-term loans from third parties, current (including amounts of the
   consolidated VIEs of RMB2,320,082 and RMB2,295,082
   (US$320,381) as of December 31, 2024 and June 30, 2025,
   respectively)

2,320,082

2,295,082

320,381

Salary and welfare payable (including amounts of the consolidated VIEs   
   of RMB15,375,537 and RMB15,543,259 (US$2,169,755) as of
   December 31, 2024 and June 30, 2025, respectively)

15,375,537

15,543,259

2,169,755

Advance from customers (including amounts of the consolidated VIEs of
   RMB1,756,046 and RMB942,724 (US$131,599) as of December 31,
   2024 and June 30, 2025, respectively)

1,756,046

942,724

131,599

Value added tax (“VAT”) and other tax payable (including amounts of the
   consolidated VIEs of RMB815,462 and RMB998,295 (US$139,357) as
   of December 31, 2024 and June 30, 2025, respectively)

815,462

998,295

139,357

Other payables (including amounts of the consolidated VIEs of
   RMB12,888,550 and RMB10,543,238 (US$1,471,777) as of December
   31, 2024 and June 30, 2025, respectively)

12,888,750

10,543,438

1,471,806

Accrued liabilities (including amounts of the consolidated VIEs of
   RMB9,712,966 and RMB11,564,144 (US$1,614,292) as of December
   31, 2024 and June 30, 2025, respectively)

9,712,966

11,564,144

1,614,292

Short-term loans from third parties (including amounts of the consolidated
   VIEs of RMB11,551,614 and RMB7,194,342 (US$1,004,291) as of
   December 31, 2024 and June 30, 2025, respectively)

11,551,614

7,194,342

1,004,291

Loans from related parties, current (including amounts of the consolidated
   VIEs of RMB13,821,875 and RMB33,194,670 (US$4,633,797) as of
   December 31, 2024 and June 30, 2025, respectively)

13,821,875

33,194,670

4,633,797

Amount due to related parties (including amounts of the consolidated
   VIEs of RMB36,829,010 and RMB42,403,073 (US$5,919,241) as of
   December 31, 2024 and June 30, 2025, respectively)

36,829,010

42,403,073

5,919,241

POMDOCTOR LIMITED

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS — (Continued)

December 31,
2024

June 30,
2025

June 30,
2025

RMB

RMB

US$

Operating lease liabilities, current (including amounts of the
   consolidated VIEs of RMB1,388,863 and RMB1,790,319
   (US$249,919) as of December 31, 2024 and June 30, 2025,
   respectively)

1,388,863

1,790,319

249,919

Other current liabilities (including amounts of the consolidated
   VIEs of RMB2,080,556 and RMB237,580 (US$33,165) as of  
   December 31, 2024 and June 30, 2025, respectively)

2,080,556

237,580

33,165

Total current liabilities

179,145,471

198,993,774

27,778,457

Long-term bank loans, noncurrent (including amounts of the
   consolidated VIEs of RMB8,400,000 and RMB5,700,000
   (US$795,689) as of December 31, 2024 and June 30, 2025,
   respectively)

8,400,000

5,700,000

795,689

Loans from related parties, noncurrent (including amounts of the
   consolidated VIEs of RMB356,690,859 and RMB356,390,859
   (US$49,750,246) as of December 31, 2024 and June 30, 2025,
   respectively)

356,690,859

356,390,859

49,750,246

Operating lease liabilities, noncurrent (including amounts of the
   consolidated VIEs of RMB1,672,218 and RMB2,346,664
   (US$327,582) as of December 31, 2024 and June 30, 2025,
   respectively)

1,672,218

2,346,664

327,582

Total non-current liabilities

366,763,077

364,437,523

50,873,517

Total liabilities

545,908,548

563,431,297

78,651,974

Commitments and contingencies

Mezzanine equity

Convertible redeemable preferred shares (US$0.0001 par value;
   12,597,228 shares authorized, issued and outstanding as of
   December 31, 2024 and June 30, 2025)

1,595,051,558

1,642,498,390

229,283,934

Redeemable non-controlling interests

168,671,234

173,630,137

24,237,833

Total mezzanine equity

1,763,722,792

1,816,128,527

253,521,767

Equity (deficit)

Class A ordinary shares (US$0.0001 par value; 485,360,730
   shares authorized, 4,268,156 shares issued and outstanding as of
   December 31, 2024 and June 30, 2025)

2,988

2,988

417

Class B Ordinary shares (US$0.0001 par value; 2,042,042 shares
   authorized and outstanding as of December 31, 2024 and
   June 30, 2025, respectively)

1,408

1,408

197

Subscription receivable

(1,608)

(1,608)

(224)

Accumulated deficit

(2,263,419,477)

(2,335,709,744)

(326,052,508)

Accumulated other comprehensive (loss) income

(5,231)

1,875

262

Total Pomdoctor Limited’s shareholders’ deficit

(2,263,421,920)

(2,335,705,081)

(326,051,856)

Noncontrolling interests

18,166

17,206

2,402

Total deficit

(2,263,403,754)

(2,335,687,875)

(326,049,454)

Total liabilities, mezzanine equity and deficit

46,227,586

43,871,949

6,124,287

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