Ko Yo Chemical (Group) Limited (HKG:0827)

Ko Yo Chemical (Group) Income Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Revenue	2,162	2,600	2,905	3,205	3,067
Revenue Growth (YoY)	-16.84%	-10.50%	-9.37%	4.52%	45.26%
Cost of Revenue	2,228	2,566	2,589	2,412	2,253
Gross Profit	-65.79	34.18	316.2	793.27	813.18
Selling, General & Admin	208.04	239.47	191.15	195.24	142.38
Other Operating Expenses	273.9	-7.65	-10.3	-4.53	-9.37
Operating Expenses	481.94	232.33	182.26	193.89	310.33
Operating Income	-547.73	-198.15	133.94	599.38	502.85
Interest Expense	-206.45	-254.64	-243.62	-248.17	-162.44
Interest & Investment Income	5.86	12.26	6.54	5.49	3.41
Currency Exchange Gain (Loss)	-17.68	-81	-1.85	-2.23	1.9
EBT Excluding Unusual Items	-766	-521.52	-104.99	354.48	345.72
Gain (Loss) on Sale of Assets	-2.07	-12.83	-2.67	-4.15	114.66
Other Unusual Items	-	0.06	-	5.5	-
Pretax Income	-768.08	-534.29	-107.65	355.82	460.38
Income Tax Expense	-0.03	18.45	46.96	154.78	81.16
Earnings From Continuing Operations	-768.05	-552.74	-154.62	201.04	379.22
Minority Interest in Earnings	20.87	47.35	2.27	0.52	0.02
Net Income	-747.18	-505.4	-152.34	201.56	379.24
Net Income to Common	-747.18	-505.4	-152.34	201.56	379.24
Net Income Growth	-	-	-	-46.85%	-
Shares Outstanding (Basic)	6,160	6,028	6,028	5,855	5,550
Shares Outstanding (Diluted)	6,160	6,028	6,028	15,125	8,976
Shares Change (YoY)	2.18%	-	-60.14%	68.50%	63.55%
EPS (Basic)	-0.12	-0.08	-0.03	0.03	0.07
EPS (Diluted)	-0.12	-0.08	-0.03	0.02	0.05
EPS Growth	-	-	-	-61.24%	-
Free Cash Flow	59.04	-111.57	5.69	-58.83	-228.16
Free Cash Flow Per Share	0.01	-0.02	0.00	-0.00	-0.03
Gross Margin	-3.04%	1.31%	10.88%	24.75%	26.52%
Operating Margin	-25.34%	-7.62%	4.61%	18.70%	16.40%
Profit Margin	-34.56%	-19.44%	-5.24%	6.29%	12.37%
Free Cash Flow Margin	2.73%	-4.29%	0.20%	-1.84%	-7.44%
EBITDA	-355.79	6.72	295.45	813.12	695.48
EBITDA Margin	-16.46%	0.26%	10.17%	25.37%	22.68%
D&A For EBITDA	191.94	204.87	161.51	213.74	192.63
EBIT	-547.73	-198.15	133.94	599.38	502.85
EBIT Margin	-25.34%	-7.62%	4.61%	18.70%	16.40%
Effective Tax Rate	-	-	-	43.50%	17.63%

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