Buyang International Holding Inc (HKG:2457)

HKG:2457 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	89.3	106.06	172.9	223.73	270.73	72.21
Short-Term Investments	110.35	120.97	40.03	-	-	-
Cash & Short-Term Investments	199.65	227.03	212.93	223.73	270.73	72.21
Cash Growth	-5.48%	6.62%	-4.83%	-17.36%	274.94%	-24.59%
Accounts Receivable	83.34	66.06	72.19	70.75	77.54	77.66
Other Receivables	1.61	3.3	2.47	1.24	0.06	0.02
Receivables	84.95	83.96	74.8	72.56	77.6	77.68
Inventory	110.51	94.04	85.88	91.8	57.76	77.93
Other Current Assets	30.22	22.58	23.46	21.29	15.81	41.31
Total Current Assets	425.33	427.61	397.06	409.37	421.91	269.12
Property, Plant & Equipment	76.53	77.2	79.17	71.46	69.82	77.96
Other Intangible Assets	-	-	0.01	0.08	0.2	0.27
Long-Term Deferred Tax Assets	4.1	1.32	1.24	1.73	1.65	0.9
Other Long-Term Assets	3.27	0.7	1.32	1.97	0.03	0.01
Total Assets	509.23	506.83	493.62	499.12	493.6	348.26

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	61.58	53.6	43.64	42.21	70.33	51.62
Accrued Expenses	7.82	11.19	11.15	11.67	13.56	11.64
Short-Term Debt	-	-	-	-	-	30.04
Current Portion of Leases	0.55	0.53	0.5	0.47	0.45	0.42
Current Income Taxes Payable	-	0.4	0.38	2.06	2.93	1.67
Current Unearned Revenue	4.67	5.21	4.87	6.95	7.88	3.79
Other Current Liabilities	15.98	14.86	23.14	46.71	22.12	26.84
Total Current Liabilities	90.59	85.79	83.68	110.07	117.27	126.02
Long-Term Leases	4.9	5.62	6.15	6.65	7.12	7.57
Long-Term Unearned Revenue	0.91	1.03	1.27	1.51	1.75	0.25
Long-Term Deferred Tax Liabilities	3.29	3.29	2.07	-	-	-
Total Liabilities	99.69	95.72	93.17	118.23	126.14	133.84

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	6.95	6.95	6.95	6.95	6.95	1.06
Additional Paid-In Capital	-	198.08	198.08	198.08	198.08	105
Retained Earnings	-	256.12	245.05	225.87	211.87	157.89
Comprehensive Income & Other	402.59	-50.04	-49.63	-50.02	-49.44	-49.52
Shareholders' Equity	409.54	411.11	400.46	380.89	367.46	214.42
Total Liabilities & Equity	509.23	506.83	493.62	499.12	493.6	348.26

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	5.45	6.15	6.65	7.12	7.57	38.02
Net Cash (Debt)	194.2	220.88	206.28	216.61	263.16	34.19
Net Cash Growth	-5.39%	7.08%	-4.77%	-17.69%	669.77%	-8.38%
Net Cash Per Share	0.19	0.22	0.21	0.22	0.35	0.05
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000	748
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000	748
Working Capital	334.74	341.82	313.38	299.3	304.64	143.1
Book Value Per Share	0.41	0.41	0.40	0.38	0.37	0.29
Tangible Book Value	409.54	411.11	400.45	380.8	367.27	214.15
Tangible Book Value Per Share	0.41	0.41	0.40	0.38	0.37	0.29
Machinery	-	203.9	198.4	184	188.82	181.11
Construction In Progress	-	-	-	-	0.85	1.3

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 14, 2026

Data Sources Report a data error