Ko Yo Chemical (Group) Balance Sheet

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

Millions CNY. 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	43.51	8.1	62.93	224.06	393.26
Short-Term Investments	-	-	-	-	20
Cash & Short-Term Investments	43.51	8.1	62.93	224.06	413.26
Cash Growth	437.26%	-87.13%	-71.91%	-45.78%	2742.42%
Accounts Receivable	0.02	2.43	4.44	16.06	36.98
Other Receivables	131.11	155.71	74.82	64.03	33.75
Receivables	131.12	158.14	79.25	80.09	310.73
Inventory	221.86	221.04	303.8	323.57	173.71
Prepaid Expenses	8.83	-	-	15.15	-
Restricted Cash	0.13	0.51	0.03	0.86	0.25
Other Current Assets	118.6	624.94	974.86	390.85	158.62
Total Current Assets	524.06	1,013	1,421	1,035	1,057
Property, Plant & Equipment	3,098	3,536	3,964	3,841	2,296
Long-Term Investments	0.5	-	-	-	-
Goodwill	-	26.2	26.2	26.2	-
Other Intangible Assets	61.67	39.44	43.42	47.4	-
Long-Term Deferred Tax Assets	16.2	16.2	16.41	15.79	38.66
Other Long-Term Assets	780.32	782.94	795.89	880.51	646.15
Total Assets	4,481	5,414	6,266	5,846	4,038
Accounts Payable	43.86	41.81	31.72	39.91	27.67
Accrued Expenses	344.73	248.23	238.2	177.55	259.76
Short-Term Debt	-	-	-	-	1,784
Current Portion of Long-Term Debt	2,928	2,721	2,730	1,822	-
Current Portion of Leases	2.16	2	2.21	2.95	1.48
Current Income Taxes Payable	-	-	17.67	9.42	46.94
Current Unearned Revenue	218.25	56.99	61.96	119.83	117.32
Other Current Liabilities	1,151	1,196	1,199	1,181	123.58
Total Current Liabilities	4,688	4,266	4,281	3,353	2,360
Long-Term Debt	-	671.75	955.79	1,306	771.87
Long-Term Leases	0.2	2.36	2.68	4.89	0.93
Long-Term Deferred Tax Liabilities	113.74	114.03	115.46	115.74	80.87
Other Long-Term Liabilities	-	-	-	6.08	-
Total Liabilities	4,802	5,054	5,355	4,785	3,214
Common Stock	611.87	520.57	520.57	520.57	491.45
Additional Paid-In Capital	-	1,548	1,548	1,585	1,529
Retained Earnings	-	-2,088	-1,961	-1,871	-2,010
Comprehensive Income & Other	-868.22	422.75	800.12	824.27	811.67
Total Common Equity	-256.35	403.22	908.1	1,059	822.07
Minority Interest	-64.5	-43.63	3.71	1.09	1.52
Shareholders' Equity	-320.85	359.59	911.82	1,060	823.59
Total Liabilities & Equity	4,481	5,414	6,266	5,846	4,038
Total Debt	2,930	3,397	3,690	3,136	2,558
Net Cash (Debt)	-2,887	-3,389	-3,628	-2,912	-2,145
Net Cash Per Share	-0.47	-0.56	-0.60	-0.19	-0.24
Filing Date Shares Outstanding	7,028	6,028	6,028	6,028	5,688
Total Common Shares Outstanding	7,028	6,028	6,028	6,028	5,688
Working Capital	-4,164	-3,253	-2,860	-2,319	-1,304
Book Value Per Share	-0.04	0.07	0.15	0.18	0.14
Tangible Book Value	-318.02	337.58	838.48	985.44	822.07
Tangible Book Value Per Share	-0.05	0.06	0.14	0.16	0.14
Buildings	-	789.63	904.36	895.66	882.03
Machinery	-	3,231	3,309	2,514	2,523
Construction In Progress	-	1,400	1,499	2,036	458.75

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.