Yip's Chemical Holdings Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	713.22	594.38	616.09	1,088	758.32
Short-Term Investments	69.58	-	238.15	-	18.35
Trading Asset Securities	-	0.16	1.53	3.73	6.95
Cash & Short-Term Investments	782.81	594.54	855.78	1,092	783.62
Cash Growth	31.67%	-30.53%	-21.62%	39.33%	38.62%
Accounts Receivable	1,520	1,308	1,241	1,250	4,590
Other Receivables	173.72	96.31	163.56	2,214	716
Receivables	1,694	1,404	1,404	3,464	5,306
Inventory	407.93	360.1	393.25	416.86	1,297
Other Current Assets	17.9	-	-	-	8.2
Total Current Assets	2,902	2,359	2,654	4,973	7,395
Property, Plant & Equipment	947.7	962	1,032	1,130	2,456
Long-Term Investments	2,336	2,321	2,277	1,399	151.27
Goodwill	249.76	59.09	55.11	95.2	149.56
Other Intangible Assets	155.97	58.75	60.79	82.1	81.4
Long-Term Deferred Tax Assets	8.26	2.5	2.73	7.33	7.44
Other Long-Term Assets	235.39	313.17	337.6	324.91	179.4
Total Assets	6,836	6,076	6,419	8,012	10,420
Accounts Payable	734.23	702.74	716.29	689.13	2,710
Accrued Expenses	-	-	115	162.05	258.72
Current Portion of Long-Term Debt	1,245	932.31	930.79	1,820	1,249
Current Portion of Leases	5.4	4.45	15.17	16.93	30.12
Current Income Taxes Payable	30.88	30.89	28.27	233.24	100.61
Current Unearned Revenue	53.01	7.78	31.96	35.26	58.5
Other Current Liabilities	502.67	248.92	129.74	187.62	247.22
Total Current Liabilities	2,571	1,927	1,967	3,145	4,654
Long-Term Debt	11.93	294.44	471.01	360.16	903.61
Long-Term Leases	17.29	9.46	27.69	24.28	104.45
Long-Term Deferred Tax Liabilities	51.24	33.3	38.02	23.62	30.8
Other Long-Term Liabilities	32.35	-	-	-	-
Total Liabilities	2,684	2,264	2,504	3,553	5,693
Common Stock	56.85	56.85	56.85	56.85	56.85
Additional Paid-In Capital	576.02	576.02	576.02	576.02	576.02
Retained Earnings	3,296	3,239	3,212	3,589	2,590
Treasury Stock	-14.91	-14.91	-	-	-
Comprehensive Income & Other	107.15	-67.87	81.63	185.19	579.29
Total Common Equity	4,021	3,789	3,926	4,407	3,802
Minority Interest	130.99	22.36	-11.25	51.96	925.13
Shareholders' Equity	4,152	3,811	3,915	4,459	4,727
Total Liabilities & Equity	6,836	6,076	6,419	8,012	10,420
Total Debt	1,280	1,241	1,445	2,222	2,287
Net Cash (Debt)	-496.71	-646.13	-588.87	-1,130	-1,504
Net Cash Per Share	-0.89	-1.14	-1.04	-1.99	-2.69
Filing Date Shares Outstanding	558.46	558.46	568.48	568.48	568.48
Total Common Shares Outstanding	558.46	558.46	568.48	568.48	568.48
Working Capital	331.12	431.98	686.3	1,828	2,741
Book Value Per Share	7.20	6.78	6.91	7.75	6.69
Tangible Book Value	3,615	3,671	3,810	4,230	3,571
Tangible Book Value Per Share	6.47	6.57	6.70	7.44	6.28
Machinery	1,021	966.52	1,010	1,003	2,573
Construction In Progress	0.52	4.11	1.59	7.55	26.98

Source: S&P Global Market Intelligence. Standard template. Financial Sources.