Ling Yue Services Group Limited (HKG:2165)

Ling Yue Services Group 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	750.45	823.79	712.89	602.92	360.99	275.4
Short-Term Investments	-	2.92	4.57	3.29	2.67	2.5
Cash & Short-Term Investments	750.45	826.7	717.46	606.21	363.66	277.9
Cash Growth	1.71%	15.23%	18.35%	66.70%	30.86%	292.42%
Accounts Receivable	200.91	143.19	165.54	139.74	260.03	225.87
Other Receivables	-	19.02	17.31	21.34	15.73	18.22
Receivables	200.91	162.2	182.85	161.08	275.77	244.09
Inventory	11.36	6.21	2.97	1.04	1.39	1.52
Other Current Assets	64.45	21.15	30.95	24.01	8.68	13.3
Total Current Assets	1,027	1,016	934.23	792.34	649.5	536.8
Property, Plant & Equipment	2.57	3.42	5.26	5.66	3.29	1.95
Long-Term Investments	10.02	7.24	6.44	6.69	5.78	5.36
Goodwill	3.92	3.92	6.48	18.47	22.77	22.77
Other Intangible Assets	4.37	5.4	8.52	8.77	14.98	16.57
Long-Term Deferred Tax Assets	12.43	12.18	9.09	5.7	6.27	4.5
Total Assets	1,060	1,048	970.02	837.62	702.59	587.95

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	42.74	73.21	42.74	31.4	48.32	31.1
Accrued Expenses	-	27.11	34.47	33.46	27.51	29.96
Current Portion of Leases	-	-	-	-	-	0.75
Current Income Taxes Payable	3.35	14.57	5.79	2.31	7.52	6.17
Current Unearned Revenue	134.95	148.25	161.83	132.56	101.04	77.43
Other Current Liabilities	134.38	74.76	93.37	87.05	63.29	64.39
Total Current Liabilities	315.41	337.89	338.2	286.79	247.67	209.8
Long-Term Deferred Tax Liabilities	0.63	0.73	0.94	1.14	2.07	2.41
Total Liabilities	316.04	338.63	339.14	287.93	249.74	212.2

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	2.38	2.38	2.38	2.38	2.38	2.38
Additional Paid-In Capital	-	250.93	250.93	250.93	250.93	250.93
Retained Earnings	-	451.2	371.78	290.23	188.37	111.37
Comprehensive Income & Other	728.29	-8.48	-9.63	-8.91	-8.43	-8.08
Total Common Equity	730.67	696.02	615.46	534.63	433.25	356.6
Minority Interest	13.76	13.78	15.42	15.06	19.6	19.15
Shareholders' Equity	744.43	709.8	630.88	549.69	452.85	375.75
Total Liabilities & Equity	1,060	1,048	970.02	837.62	702.59	587.95

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	-	-	-	-	-	0.75
Net Cash (Debt)	750.45	826.7	717.46	606.21	363.66	277.15
Net Cash Growth	1.71%	15.23%	18.35%	66.70%	31.22%	299.76%
Net Cash Per Share	2.63	2.89	2.51	2.12	1.27	1.13
Filing Date Shares Outstanding	285.69	285.69	285.69	285.69	285.69	285.69
Total Common Shares Outstanding	285.69	285.69	285.69	285.69	285.69	285.69
Working Capital	711.76	678.38	596.02	505.55	401.83	327.01
Book Value Per Share	2.56	2.44	2.15	1.87	1.52	1.25
Tangible Book Value	722.38	686.71	600.46	507.39	395.49	317.26
Tangible Book Value Per Share	2.53	2.40	2.10	1.78	1.38	1.11
Machinery	-	12.77	12.19	10.86	6.98	4.05

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 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 11, 2026

Data Sources Report a data error