XML 65 R45.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Supplemental Balance Sheet Information (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Balance Sheet Related Disclosures [Abstract] |
Schedule of Prepaid Expenses and Other Current Assets | Prepaid expenses and other current assets consist of the following:
| As of December 31,
| 2024 |  | 2023
| $ |  | $
Prepaid research and development costs | 64,277 |  |  | 60,476 |
Prepaid taxes | 23,792 |  |  | 37,320 |
Other receivables | 32,828 |  |  | 37,859 |
Prepaid general and administrative expenses | 21,253 |  |  | 14,619 |
Prepaid manufacturing cost | 19,333 |  |  | 42,066 |
Short-term restricted cash | 9,312 |  |  | 11,473 |
Prepaid insurance | 6,242 |  |  | 8,872 |
Other current assets | 15,882 |  |  | 44,780 |
Total | 192,919 |  |  | 257,465 |
Schedule of Other Non-Current Assets | Other non-current assets consist of the following:
| As of December 31,
| 2024 |  | 2023
| $ |  | $
Long-term investments | 128,933 |  |  | 89,644 |
Prepaid supply cost | 12,249 |  |  | 18,122 |
Rental deposits and other | 8,481 |  |  | 8,195 |
Prepayment of property and equipment | 5,927 |  |  | 4,144 |
Prepaid VAT | 2,875 |  |  | 2,546 |
Long-term restricted cash | 2,025 |  |  | 2,711 |
Total | 160,490 |  |  | 125,362 |
Schedule of Accrued Expenses and Other Payables | Accrued expenses and other payables consisted of the following:
| As of December 31,
| 2024 |  | 2023
| $ |  | $
Compensation related | 248,348 |  |  | 217,803 |
Sales rebates and returns related | 235,600 |  |  | 139,936 |
External research and development activities related | 154,269 |  |  | 162,969 |
Commercial activities | 77,530 |  |  | 87,572 |
Accrued general and administrative expenses | 31,106 |  |  | 36,203 |
Individual income tax and other taxes | 34,904 |  |  | 30,083 |
Other | 21,956 |  |  | 19,165 |
Total | 803,713 |  |  | 693,731 |
Schedule of Other Long-Term Liabilities | Other long-term liabilities consist of the following:
| As of December 31,
| 2024 |  | 2023
| $ |  | $
Deferred government grant income | 30,324 |  |  | 34,204 |
Pension liability | 16,405 |  |  | 14,995 |
Asset retirement obligation | 3,794 |  |  | 1,127 |
Other | 16,212 |  |  | 484 |
Total | 66,735 |  |  | 50,810 |

X
- Definition Tabular disclosure of accrued liabilities, other accounts payable, and other liabilities, current. + References No definition available. + Details
Name: | bgne_AccruedLiabilitiesAccountsPayableOtherAndOtherLiabilitiesCurrentTableTextBlock
Namespace Prefix: | bgne_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of prepaid expenses and other current assets. + References No definition available. + Details
Name: | bgne_ScheduleOfPrepaidExpensesAndOtherCurrentAssetsTableTextBlock
Namespace Prefix: | bgne_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_BalanceSheetRelatedDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of other noncurrent liabilities. + References No definition available. + Details
Name: | us-gaap_OtherNoncurrentLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of noncurrent assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(17)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration