Jia Yao Holdings Limited (HKG:1626)

Jia Yao Holdings 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	51.04	105.87	275.14	311.16	266.58	65.84
Short-Term Investments	31.21	29.51	56.42	76.42	32.12	9.76
Trading Asset Securities	-	10	1.2	-	-	-
Cash & Short-Term Investments	82.26	145.38	332.76	387.58	298.7	75.6
Cash Growth	-28.20%	-56.31%	-14.14%	29.76%	295.10%	-5.38%
Accounts Receivable	221.78	209.95	196.46	363.6	168.4	104.35
Other Receivables	12.36	11.46	18.86	41.1	3.63	4.09
Receivables	234.14	221.41	215.32	404.69	172.03	108.44
Inventory	129.15	113	84.42	239.04	194.77	222.99
Restricted Cash	5.42	20.95	13.43	143.07	194.34	148.88
Other Current Assets	94.43	79.04	85.97	43.35	10.08	4.15
Total Current Assets	545.4	579.79	731.89	1,218	869.91	560.06
Property, Plant & Equipment	91.21	121.24	122.84	235.23	189.79	165.97
Goodwill	-	0.1	0.1	0.1	-	-
Other Intangible Assets	16.53	2.87	3.36	3.84	4.37	4.85
Long-Term Deferred Tax Assets	6.98	7.29	2.22	2.48	0.57	4.15
Other Long-Term Assets	2.21	2.31	6.03	5.86	8.15	20.96
Total Assets	662.33	713.6	866.44	1,465	1,073	755.98

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	120.15	158.1	143.73	642.09	538.67	412.47
Accrued Expenses	23.38	23.78	23.48	42.68	20.37	11.14
Short-Term Debt	61.02	55.88	62.75	61.5	65	101.08
Current Portion of Leases	14.57	26.32	21.74	11.1	4.94	1.33
Current Income Taxes Payable	14.68	14.09	12.13	23.07	4.77	1.9
Current Unearned Revenue	38.17	41.46	15.66	97.26	15.46	8.53
Other Current Liabilities	9.21	19.23	44.72	25.66	14.15	10.88
Total Current Liabilities	281.17	338.85	324.22	903.36	663.35	547.32
Long-Term Leases	28.15	44.62	48.71	20.18	6.06	1.11
Long-Term Unearned Revenue	-	-	-	-	19.58	-
Long-Term Deferred Tax Liabilities	4.02	0.72	1.21	1.68	1.38	1.21
Total Liabilities	313.34	384.19	374.14	925.22	690.38	549.64

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	5.12	5.12	5.12	5.12	5.12	2.38
Additional Paid-In Capital	-	-	152.68	152.68	183.32	25.2
Retained Earnings	172.73	184.52	195.52	144.91	45.63	40.13
Comprehensive Income & Other	110.77	92.71	97.1	100.24	93.71	92.7
Total Common Equity	288.62	282.35	450.43	402.96	327.77	160.41
Minority Interest	60.38	47.06	41.87	137.07	54.64	45.93
Shareholders' Equity	349	329.41	492.3	540.02	382.41	206.34
Total Liabilities & Equity	662.33	713.6	866.44	1,465	1,073	755.98

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	103.73	126.81	133.2	92.78	76	103.52
Net Cash (Debt)	-21.47	18.57	199.56	294.8	222.7	-27.92
Net Cash Growth	-	-90.70%	-32.31%	32.38%	-	-
Net Cash Per Share	-0.04	0.03	0.33	0.49	0.54	-0.09
Filing Date Shares Outstanding	600	600	600	600	600	300
Total Common Shares Outstanding	600	600	600	600	600	300
Working Capital	264.23	240.94	407.67	314.37	206.56	12.74
Book Value Per Share	0.48	0.47	0.75	0.67	0.55	0.53
Tangible Book Value	272.09	279.38	446.97	399.02	323.41	155.56
Tangible Book Value Per Share	0.45	0.47	0.74	0.67	0.54	0.52
Buildings	-	52.08	45.59	50.55	39.64	22.25
Machinery	-	323.21	315.36	320.46	289.73	269.15
Construction In Progress	-	-	-	1.42	-	7

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

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:

Sep 3, 2026

Data Sources Report a data error