8-KEarnings & ResultsExhibits & Filings

BeOne Medicines Ltd. 8-K Report, Financial Results (Aug 26, 2026)

Filed August 26, 2026For Securities:ONCBEIGF

Summary

BeOne Medicines Ltd. (ONC) has filed its 2026 Interim Report for the six months ended June 30, 2026, with the Science and Technology Innovation Board (STAR Market) of the Shanghai Stock Exchange. This report, prepared in accordance with China Accounting Standards (CAS) and other PRC regulations, provides financial information specific to the Chinese market. Investors should note that these standards (PRC GAAP) differ from U.S. GAAP. Crucially, the filing directs investors to Exhibit 99.1, which contains BeOne Medicines' research and development expenses broken down by key products and projects. This exhibit, prepared under U.S. GAAP, also summarizes the material differences between PRC GAAP and U.S. GAAP. The full STAR Interim Report is available in Chinese on the Shanghai Stock Exchange website, but this exhibit provides U.S. GAAP-comparable R&D expense data, which is of primary interest for U.S. investors.

Key Highlights

  • 1Filed 2026 Interim Report with the Shanghai Stock Exchange STAR Market on August 26, 2026.
  • 2Report covers the six months ended June 30, 2026.
  • 3Financial statements in the STAR Interim Report are prepared according to PRC GAAP.
  • 4Exhibit 99.1 provides research and development expenses allocated by key products and other projects, prepared in accordance with U.S. GAAP.
  • 5Exhibit 99.1 also includes a summary of material differences between PRC GAAP and U.S. GAAP.
  • 6The STAR Interim Report is available in Chinese on the Shanghai Stock Exchange website (www.sse.com.cn).
  • 7Information furnished in this 8-K, particularly Exhibit 99.1, is intended to be informative for U.S. investors but is not deemed 'filed' for purposes of Section 18 of the Exchange Act.

Frequently Asked Questions

The primary purpose of this 8-K filing is to inform investors that BeOne Medicines Ltd. has released its 2026 Interim Report in China and to provide access to U.S. GAAP-comparable financial information, specifically research and development expenses by product, through Exhibit 99.1.

The STAR Interim Report is prepared in accordance with PRC GAAP and is available in Chinese. Exhibit 99.1, however, provides specific R&D expense data for BeOne Medicines' key products and projects prepared under U.S. GAAP, along with a reconciliation of differences between the two accounting standards, making it more directly relevant for U.S. investors.

The full STAR Interim Report is available in Chinese on the Shanghai Stock Exchange website at www.sse.com.cn. However, for U.S. GAAP-specific details, particularly R&D expenses, Exhibit 99.1 attached to this 8-K filing is the key document.

The information furnished in this 8-K filing, especially within Item 2.02 and Exhibit 99.1, is intended to be 'furnished' and not 'filed' for the purposes of Section 18 of the Exchange Act. This means it does not automatically subject the company to the liabilities associated with Section 18, nor is it incorporated by reference into other SEC filings unless specifically stated.