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

Ko Yo Chemical (Group) Balance Sheet

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

Assets

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
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	8.85	7.05	4.44	16.06	36.98
Other Receivables	131.11	151.09	74.82	64.03	33.75
Receivables	139.96	158.14	79.25	80.09	310.73
Inventory	221.86	221.04	303.8	323.57	173.71
Prepaid Expenses	-	-	-	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	35.1	35.1	26.2	26.2	-
Other Intangible Assets	26.57	30.54	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

Liabilities

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
Accounts Payable	43.86	41.81	31.72	39.91	27.67
Accrued Expenses	337.27	241.78	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	7.46	6.45	17.67	9.42	46.94
Current Unearned Revenue	218.25	63.99	61.96	119.83	117.32
Other Current Liabilities	1,151	1,189	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

Shareholders' Equity

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
Common Stock	611.87	520.57	520.57	520.57	491.45
Additional Paid-In Capital	1,597	1,548	1,548	1,585	1,529
Retained Earnings	-2,835	-2,088	-1,961	-1,871	-2,010
Comprehensive Income & Other	369.88	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

Additional Metrics

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
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 Growth	-	-	-	-	-
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	821.65	789.63	904.36	895.66	882.03
Machinery	3,211	3,231	3,309	2,514	2,523
Construction In Progress	1,267	1,400	1,499	2,036	458.75

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 21, 2026

Data Sources Report a data error