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

Ko Yo Chemical (Group) Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	29.04	8.1	62.93	224.06	393.26	14.54
Short-Term Investments	-	-	-	-	20	-
Cash & Short-Term Investments	29.04	8.1	62.93	224.06	413.26	14.54
Cash Growth	-44.96%	-87.13%	-71.91%	-45.78%	2742.42%	43.81%
Accounts Receivable	3.69	2.43	4.44	16.06	36.98	10.22
Other Receivables	132.43	155.71	74.82	64.03	33.75	50.38
Receivables	136.12	158.14	79.25	80.09	310.73	60.6
Inventory	185.52	221.04	303.8	323.57	173.71	112.37
Prepaid Expenses	19.89	-	-	15.15	-	0.7
Restricted Cash	0.51	0.51	0.03	0.86	0.25	0.42
Other Current Assets	60.41	624.94	974.86	390.85	158.62	88.78
Total Current Assets	431.48	1,013	1,421	1,035	1,057	277.41
Property, Plant & Equipment	3,544	3,536	3,964	3,841	2,296	2,449
Goodwill	-	26.2	26.2	26.2	-	-
Other Intangible Assets	65.64	39.44	43.42	47.4	-	0.11
Long-Term Deferred Tax Assets	36.83	16.2	16.41	15.79	38.66	65.28
Other Long-Term Assets	778.72	782.94	795.89	880.51	646.15	55.85
Total Assets	4,856	5,414	6,266	5,846	4,038	2,847
Accounts Payable	50.03	41.81	31.72	39.91	27.67	21.81
Accrued Expenses	549.53	248.23	238.2	177.55	259.76	242.58
Short-Term Debt	1,926	-	-	-	1,784	1,886
Current Portion of Long-Term Debt	-	2,721	2,730	1,822	-	-
Current Portion of Leases	2.12	2	2.21	2.95	1.48	2
Current Income Taxes Payable	-	-	17.67	9.42	46.94	1.15
Current Unearned Revenue	101.38	56.99	61.96	119.83	117.32	159.9
Other Current Liabilities	1,068	1,196	1,199	1,181	123.58	147.91
Total Current Liabilities	3,697	4,266	4,281	3,353	2,360	2,462
Long-Term Debt	879.6	671.75	955.79	1,306	771.87	287.93
Long-Term Leases	0.58	2.36	2.68	4.89	0.93	2.41
Long-Term Deferred Tax Liabilities	114.03	114.03	115.46	115.74	80.87	76.79
Other Long-Term Liabilities	-	-	-	6.08	-	-
Total Liabilities	4,691	5,054	5,355	4,785	3,214	2,829
Common Stock	520.57	520.57	520.57	520.57	491.45	474.88
Additional Paid-In Capital	1,548	1,548	1,548	1,585	1,529	1,519
Retained Earnings	-2,274	-2,088	-1,961	-1,871	-2,010	-2,389
Comprehensive Income & Other	422.75	422.75	800.12	824.27	811.67	411.99
Total Common Equity	217.43	403.22	908.1	1,059	822.07	16.98
Minority Interest	-52.13	-43.63	3.71	1.09	1.52	1.53
Shareholders' Equity	165.3	359.59	911.82	1,060	823.59	18.52
Total Liabilities & Equity	4,856	5,414	6,266	5,846	4,038	2,847
Total Debt	2,808	3,397	3,690	3,136	2,558	2,179
Net Cash (Debt)	-2,779	-3,389	-3,628	-2,912	-2,145	-2,164
Net Cash Per Share	-0.46	-0.56	-0.60	-0.19	-0.24	-0.39
Filing Date Shares Outstanding	6,028	6,028	6,028	6,028	5,688	5,488
Total Common Shares Outstanding	6,028	6,028	6,028	6,028	5,688	5,488
Working Capital	-3,265	-3,253	-2,860	-2,319	-1,304	-2,184
Book Value Per Share	0.04	0.07	0.15	0.18	0.14	0.00
Tangible Book Value	151.79	337.58	838.48	985.44	822.07	16.88
Tangible Book Value Per Share	0.03	0.06	0.14	0.16	0.14	0.00
Buildings	-	789.63	904.36	895.66	882.03	912.04
Machinery	-	3,231	3,309	2,514	2,523	2,516
Construction In Progress	-	1,400	1,499	2,036	458.75	411.69

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.