BeOne Medicines Ltd. filed a Current Report on Form 8-K on August 26, 2026, disclosing the submission of its 2026 Interim Report for the six months ended June 30, 2026 to the Science and Technology Innovation Board of the Shanghai Stock Exchange.

Key Highlights

  • Reporting period: The interim report covers the six months ended June 30, 2026.
  • Filing venue: The STAR Interim Report was filed with the STAR Market of the Shanghai Stock Exchange, prepared under applicable PRC Securities Laws.
  • Accounting standards: Financial information in the STAR Interim Report was prepared in accordance with China Accounting Standards for Business Enterprises and other applicable PRC GAAP rules.
  • U.S. GAAP supplement: Exhibit 99.1 contains research and development expense detail by key products and a summary of material differences between PRC GAAP and U.S. GAAP.
  • Furnished, not filed: The information in Item 2.02 and Exhibit 99.1 is designated as furnished and is not deemed "filed" for purposes of Section 18 of the Exchange Act.
  • Listing symbols: The company's American Depositary Shares trade on NASDAQ:ONC; ordinary shares trade on The Stock Exchange of Hong Kong Limited under the symbol 06160.

BeOne Medicines Submits Six-Month Interim Financials Under PRC Requirements

BeOne Medicines Ltd., a Switzerland-incorporated biopharmaceutical company, reported that it filed its 2026 STAR Interim Report with the Science and Technology Innovation Board of the Shanghai Stock Exchange on August 26, 2026. According to the filing, the report was prepared in accordance with the listing rules of the STAR Market and applicable PRC Securities Laws, and covers the six-month reporting period ending June 30, 2026. The company discloses that PRC GAAP differs from U.S. GAAP, a distinction that shapes how this interim financial information is presented to different investor audiences.

As required by PRC Securities Laws, the filing states, the STAR Interim Report includes financial information prepared under China Accounting Standards for Business Enterprises - Basic Standard and related PRC accounting rules, guidance, and interpretations. The company attached Exhibit 99.1 to the 8-K, which contains financial information about research and development expenses allocated by key products and other research and development projects for the reporting period, prepared under U.S. GAAP, along with a summary of the material differences between the two accounting frameworks.

The filing notes that the STAR Interim Report itself, available only in Chinese, is not incorporated by reference into the 8-K and is not considered filed with the U.S. Securities and Exchange Commission. The 8-K was signed by Chan Lee, Senior Vice President and General Counsel, on behalf of BeOne Medicines Ltd. The company's American Depositary Shares, each representing 13 ordinary shares with a par value of $0.0001 per share, are listed on NASDAQ:ONC, while ordinary shares are listed on The Stock Exchange of Hong Kong Limited under symbol 06160.

What Was Disclosed

BeOne Medicines Ltd. disclosed the submission of its six-month STAR Interim Report to the Shanghai Stock Exchange's STAR Market and attached supplemental U.S. GAAP research and development expense detail, along with a summary of differences between PRC GAAP and U.S. GAAP, as Exhibit 99.1.