Yip's Chemical Holdings Limited (YIPCF)

Yip's Chemical Holdings Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	594.38	616.09	1,088	758.32	565.3
Short-Term Investments	-	238.15	-	18.35	-
Trading Asset Securities	0.16	1.53	3.73	6.95	-
Cash & Short-Term Investments	594.54	855.78	1,092	783.62	565.3
Cash Growth	-30.53%	-21.62%	39.33%	38.62%	-47.02%
Accounts Receivable	1,308	1,241	1,250	4,590	3,475
Other Receivables	96.31	163.56	2,214	716	492.22
Receivables	1,404	1,404	3,464	5,306	3,967
Inventory	360.1	393.25	416.86	1,297	1,169
Other Current Assets	-	-	-	8.2	-
Total Current Assets	2,359	2,654	4,973	7,395	5,702
Property, Plant & Equipment	962	1,032	1,130	2,456	2,033
Long-Term Investments	2,321	2,277	1,399	151.27	87.22
Goodwill	59.09	55.11	95.2	149.56	148.58
Other Intangible Assets	58.75	60.79	82.1	81.4	82.99
Long-Term Deferred Tax Assets	2.5	2.73	7.33	7.44	7.7
Other Long-Term Assets	313.17	337.6	324.91	179.4	378.68
Total Assets	6,076	6,419	8,012	10,420	8,439
Accounts Payable	702.74	716.29	689.13	2,710	1,888
Accrued Expenses	119.86	115	162.05	258.72	237.04
Current Portion of Long-Term Debt	932.31	930.79	1,820	1,249	712.36
Current Portion of Leases	4.45	15.17	16.93	30.12	27.88
Current Income Taxes Payable	30.89	28.27	233.24	100.61	86.77
Current Unearned Revenue	34.17	31.96	35.26	58.5	44.03
Other Current Liabilities	102.67	129.74	187.62	247.22	201.01
Total Current Liabilities	1,927	1,967	3,145	4,654	3,197
Long-Term Debt	294.4	471.01	360.16	903.61	921.36
Long-Term Leases	9.46	27.69	24.28	104.45	64.4
Long-Term Deferred Tax Liabilities	33.3	38.02	23.62	30.8	30.1
Other Long-Term Liabilities	0.04	-	-	-	-
Total Liabilities	2,264	2,504	3,553	5,693	4,213
Common Stock	56.85	56.85	56.85	56.85	55.67
Additional Paid-In Capital	576.02	576.02	576.02	576.02	505.19
Retained Earnings	3,239	3,212	3,589	2,590	2,286
Comprehensive Income & Other	-82.78	81.63	185.19	579.29	559.23
Total Common Equity	3,789	3,926	4,407	3,802	3,406
Minority Interest	22.36	-11.25	51.96	925.13	820.28
Shareholders' Equity	3,811	3,915	4,459	4,727	4,226
Total Liabilities & Equity	6,076	6,419	8,012	10,420	8,439
Total Debt	1,241	1,445	2,222	2,287	1,726
Net Cash (Debt)	-646.09	-588.87	-1,130	-1,504	-1,161
Net Cash Per Share	-1.14	-1.04	-1.99	-2.69	-2.06
Filing Date Shares Outstanding	558.46	568.48	568.48	568.48	556.66
Total Common Shares Outstanding	558.46	568.48	568.48	568.48	556.66
Working Capital	431.98	686.3	1,828	2,741	2,504
Book Value Per Share	6.78	6.91	7.75	6.69	6.12
Tangible Book Value	3,671	3,810	4,230	3,571	3,174
Tangible Book Value Per Share	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.