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SEC Schedule, Article 12-04, Condensed Financial Information of Registrant (Tables)
 12 Months Ended
Dec. 31, 2024
Condensed Financial Information Disclosure [Abstract]  
Condensed Statements of Operations
BeiGene, Ltd.
Financial Information of Parent Company
Condensed Statements of Operations
(Amounts in thousands of U.S. Dollars (“$”))

 Year Ended December 31, 
 202420232022
 $ $ $ 
Operating expenses
Research and development353,903 326,560 637,152 
Selling, general and administrative357,103 304,543 228,801 
Total operating expenses711,006 631,103 865,953 
Loss from operations(711,006)(631,103)(865,953)
Interest income, net3,101 48,982 39,585 
Other income (expense), net63,522 (297,856)(1,173,306)
Loss before income taxes(644,383)(879,977)(1,999,674)
Income tax expense403 1,731 4,141 
Net loss(644,786)(881,708)(2,003,815)
Condensed Statements of Comprehensive Loss
BeiGene, Ltd.
Financial Information of Parent Company
Condensed Statements of Comprehensive Loss
(Amounts in thousands of U.S. Dollars (“$”))

 Year Ended December 31,
 202420232022
 $$$
Net loss(644,786)(881,708)(2,003,815)
Other comprehensive (loss) income, net of tax of nil:
Foreign currency translation adjustments(47,565)(25,464)(90,421)
Pension liability adjustments, net(1,942)(5,611)365 
Unrealized holding gain (loss), net(35)9,046 (5,311)
Comprehensive loss(694,328)(903,737)(2,099,182)
Condensed Balance Sheets
BeiGene, Ltd.
Financial Information of Parent Company
Condensed Balance Sheets
(Amounts in thousands of U.S. Dollars (“$”))

 As of December 31, 
 20242023
 $$
Assets  
Current assets:  
Cash and cash equivalents400,135 723,964 
Prepaid expenses and other current assets249,016 785,471 
Total current assets649,151 1,509,435 
Loans to subsidiaries1,731,266 2,030,249 
Investment in wholly owned subsidiaries2,081,335 1,207,352 
Other non-current assets114,728 69,361 
Total assets4,576,480 4,816,397 
Liabilities and shareholders’ equity
Current liabilities:
Accrued expenses and other payables424,111 197,289 
Indebtedness to subsidiaries— 362,917 
Short-term debt762,146 547,215 
Total current liabilities1,186,257 1,107,421 
Other long-term liabilities58,000 171,649 
Total liabilities1,244,257 1,279,070 
Total shareholders’ equity3,332,223 3,537,327 
Total liabilities and shareholders’ equity4,576,480 4,816,397 
Condensed Statements of Cash Flows
BeiGene, Ltd.
Financial Information of Parent Company
Condensed Statements of Cash Flows
(Amounts in thousands of U.S. Dollars (“$”))

 Year Ended December 31,
 202420232022
 $$$
Cash flows from operating activities:   
Net loss(644,786)(881,708)(2,003,815)
Adjustments to reconcile net loss to net cash used in operating activities:
Acquired in-process research and development— 15,000 — 
Amortization of research and development cost share liability(73,226)(55,294)(96,402)
Unrealized (gains) losses in subsidiaries(85,471)237,351 932,071 
Other items, net31,651 (374,370)(596,496)
Changes in operating assets and liabilities:
Prepaid expenses and other current assets1,053 30,519 6,671 
Accrued expenses and other payables627,307 (140,126)875,826 
Net cash used in operating activities(143,472)(1,168,628)(882,145)
Cash flows from investing activities:
Purchases of short-term investments— (2,075)(1,485)
Proceeds from sale or maturity of short-term investments2,628 552,000 1,487,028 
Purchase of in-process research and development— (15,000)(75,000)
Investment in subsidiaries(406,624)(883,328)(2,675,908)
Other investing activities(37,120)188,656 79,004 
Net cash used in investing activities(441,116)(159,747)(1,186,361)
Cash flows from financing activities:
Proceeds from short-term loans813,058 547,842 296,188 
Repayment of short-term loans(593,898)(293,002)(247,460)
Proceeds from option exercises and employee share purchase plan45,371 55,712 46,965 
Net cash provided by financing activities264,531 310,552 95,693 
Effect of foreign exchange rate changes, net(4,356)— — 
Net decrease in cash, cash equivalents, and restricted cash(324,413)(1,017,823)(1,972,813)
Cash, cash equivalents, and restricted cash, beginning of year724,548 1,742,371 3,715,184 
Cash, cash equivalents, and restricted cash, end of year400,135 724,548 1,742,371