Yip's Chemical Holdings Balance Sheet

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	394.46	594.38	616.09	1,088	758.32	565.3
Short-Term Investments	3.69	-	238.15	-	18.35	-
Trading Asset Securities	-	0.16	1.53	3.73	6.95	-
Cash & Short-Term Investments	398.15	594.54	855.78	1,092	783.62	565.3
Cash Growth	-19.33%	-30.53%	-21.62%	39.33%	38.62%	-47.02%
Accounts Receivable	1,400	1,308	1,241	1,250	4,590	3,475
Other Receivables	165.85	96.31	163.56	2,214	716	492.22
Receivables	1,566	1,404	1,404	3,464	5,306	3,967
Inventory	365.91	360.1	393.25	416.86	1,297	1,169
Other Current Assets	76.51	-	-	-	8.2	-
Total Current Assets	2,407	2,359	2,654	4,973	7,395	5,702
Property, Plant & Equipment	944.62	962	1,032	1,130	2,456	2,033
Long-Term Investments	2,418	2,321	2,277	1,399	151.27	87.22
Goodwill	59.09	59.09	55.11	95.2	149.56	148.58
Other Intangible Assets	57.74	58.75	60.79	82.1	81.4	82.99
Long-Term Deferred Tax Assets	5.65	2.5	2.73	7.33	7.44	7.7
Other Long-Term Assets	236.58	313.17	337.6	324.91	179.4	378.68
Total Assets	6,128	6,076	6,419	8,012	10,420	8,439
Accounts Payable	676.57	702.74	716.29	689.13	2,710	1,888
Accrued Expenses	126.4	119.86	115	162.05	258.72	237.04
Current Portion of Long-Term Debt	891.55	932.31	930.79	1,820	1,249	712.36
Current Portion of Leases	3.68	4.45	15.17	16.93	30.12	27.88
Current Income Taxes Payable	56.96	30.89	28.27	233.24	100.61	86.77
Current Unearned Revenue	32.03	34.17	31.96	35.26	58.5	44.03
Other Current Liabilities	143.38	102.67	129.74	187.62	247.22	201.01
Total Current Liabilities	1,931	1,927	1,967	3,145	4,654	3,197
Long-Term Debt	211.6	294.4	471.01	360.16	903.61	921.36
Long-Term Leases	9.28	9.46	27.69	24.28	104.45	64.4
Long-Term Deferred Tax Liabilities	36.04	33.3	38.02	23.62	30.8	30.1
Other Long-Term Liabilities	0.45	0.04	-	-	-	-
Total Liabilities	2,188	2,264	2,504	3,553	5,693	4,213
Common Stock	56.85	56.85	56.85	56.85	56.85	55.67
Additional Paid-In Capital	576.02	576.02	576.02	576.02	576.02	505.19
Retained Earnings	3,244	3,239	3,212	3,589	2,590	2,286
Treasury Stock	-14.91	-14.91	-	-	-	-
Comprehensive Income & Other	56.11	-67.87	81.63	185.19	579.29	559.23
Total Common Equity	3,918	3,789	3,926	4,407	3,802	3,406
Minority Interest	22.52	22.36	-11.25	51.96	925.13	820.28
Shareholders' Equity	3,940	3,811	3,915	4,459	4,727	4,226
Total Liabilities & Equity	6,128	6,076	6,419	8,012	10,420	8,439
Total Debt	1,116	1,241	1,445	2,222	2,287	1,726
Net Cash (Debt)	-717.97	-646.09	-588.87	-1,130	-1,504	-1,161
Net Cash Per Share	-1.28	-1.14	-1.04	-1.99	-2.69	-2.06
Filing Date Shares Outstanding	558.46	558.46	568.48	568.48	568.48	556.66
Total Common Shares Outstanding	558.46	558.46	568.48	568.48	568.48	556.66
Working Capital	476.04	431.98	686.3	1,828	2,741	2,504
Book Value Per Share	7.02	6.78	6.91	7.75	6.69	6.12
Tangible Book Value	3,801	3,671	3,810	4,230	3,571	3,174
Tangible Book Value Per Share	6.81	6.57	6.70	7.44	6.28	5.70
Machinery	-	966.52	1,010	1,003	2,573	1,997
Construction In Progress	-	4.11	1.59	7.55	26.98	34.11

Source: S&P Global Market Intelligence. Standard template. Financial Sources.