Xiamen Yan Palace Bird's Nest Industry Co., Ltd. (HKG:1497)

HKG:1497 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	690.86	636.07	420.51	537.09	350.82	169.5
Trading Asset Securities	-	-	-	-	5	-
Cash & Short-Term Investments	690.86	636.07	420.51	537.09	355.81	169.5
Cash Growth	33.30%	51.26%	-21.71%	50.95%	109.93%	-13.87%
Accounts Receivable	120.56	91.33	92.37	83.3	62.83	38.44
Other Receivables	-	30.67	67.19	23.26	17.34	39.73
Receivables	120.56	122	159.55	106.56	80.18	78.17
Inventory	201.11	271.89	353.2	360.36	271.8	279.74
Prepaid Expenses	2.04	3.58	0.16	10.51	-	-
Other Current Assets	81.87	88.85	80.1	139.98	65.54	78.18
Total Current Assets	1,096	1,122	1,014	1,155	773.32	605.58
Property, Plant & Equipment	225.62	250.2	282.42	189.97	87.78	91.93
Long-Term Investments	45.65	30.73	36.94	-	-	-
Goodwill	62.93	62.93	77.17	75.17	75.17	75.17
Other Intangible Assets	4.7	5.86	1.98	1.28	1.28	0.87
Long-Term Deferred Tax Assets	61.4	59.17	51.23	34.37	36.13	16.31
Other Long-Term Assets	14.7	20.92	23.37	14.7	4.68	6.86
Total Assets	1,511	1,552	1,487	1,470	978.35	796.73

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	246.65	59.33	66.9	62.53	64.09	62.47
Accrued Expenses	-	100.89	114.24	127.26	120.43	94.16
Current Portion of Leases	26.14	27	25.27	26.39	15.66	15.64
Current Income Taxes Payable	12.63	34.5	28.73	19.94	38.09	47.13
Current Unearned Revenue	280.88	341.77	301.48	257.28	198.49	163.72
Other Current Liabilities	34.78	66.52	74.86	66.72	56.39	41.14
Total Current Liabilities	601.07	630	611.47	560.12	493.15	424.26
Long-Term Leases	72.2	84.64	105.05	111.29	11.26	17.05
Long-Term Deferred Tax Liabilities	2.07	0.52	1.85	1.66	1.94	2.29
Other Long-Term Liabilities	1.81	0.84	-	-	-	-
Total Liabilities	677.15	716	718.37	673.07	506.34	443.59

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	93.1	93.1	93.1	93.1	86.7	86.7
Additional Paid-In Capital	-	433.39	433.39	433.39	156.43	156.08
Retained Earnings	-	388.33	299.4	243.18	201.96	90.12
Treasury Stock	-	-25.97	-	-	-	-
Comprehensive Income & Other	716.17	-78.49	-80.15	-	9.3	4.05
Total Common Equity	809.27	810.36	745.74	769.67	454.4	336.95
Minority Interest	25.01	25.83	22.5	27.26	17.61	16.18
Shareholders' Equity	834.28	836.19	768.24	796.93	472.01	353.14
Total Liabilities & Equity	1,511	1,552	1,487	1,470	978.35	796.73

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	98.34	111.65	130.32	137.68	26.92	32.69
Net Cash (Debt)	592.52	524.42	290.19	399.42	328.89	136.8
Net Cash Growth	51.13%	80.72%	-27.35%	21.44%	140.41%	28.32%
Net Cash Per Share	1.33	1.15	0.63	0.94	0.77	0.32
Filing Date Shares Outstanding	447.54	461.84	465.5	465.5	433.5	421.06
Total Common Shares Outstanding	447.54	461.84	465.5	465.5	433.5	421.06
Working Capital	495.36	492.39	402.04	594.39	280.18	181.32
Book Value Per Share	1.81	1.75	1.60	1.65	1.05	0.80
Tangible Book Value	741.64	741.57	666.6	693.23	377.96	260.92
Tangible Book Value Per Share	1.66	1.61	1.43	1.49	0.87	0.62
Buildings	-	16.82	16.82	16.82	16.82	16.82
Machinery	-	115.95	112.19	67.31	57.57	48.93
Construction In Progress	-	0.28	2.75	1.44	0.93	1.29
Leasehold Improvements	-	118.32	105.32	26.47	23.05	18.7

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 20, 2026

Data Sources Report a data error