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YIP'S CHEMICAL (00408)

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  • -0.010-0.42%
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1.33BMarket Cap9.67P/E (TTM)

YIP'S CHEMICAL (00408) Balance Sheet

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(FY)Dec 31, 2025
(Q6)Jun 30, 2025
(FY)Dec 31, 2024
(Q6)Jun 30, 2024
(FY)Dec 31, 2023
(Q6)Jun 30, 2023
(FY)Dec 31, 2022
(Q6)Jun 30, 2022
(FY)Dec 31, 2021
(Q6)Jun 30, 2021
Assets
Current assets
Inventory
13.28%407.93M
0.75%365.91M
-8.43%360.1M
-0.45%363.2M
-5.66%393.25M
-79.04%364.84M
-67.85%416.86M
10.24%1.74B
10.89%1.3B
88.32%1.58B
Accounts receivable
11.40%1.46B
2.25%1.4B
5.42%1.31B
8.94%1.37B
-0.72%1.24B
-64.71%1.26B
-72.77%1.25B
-17.47%3.56B
32.10%4.59B
73.95%4.32B
Related party payments receivable
--77.77M
--76.51M
----
----
----
----
----
----
----
----
Advance deposits and other receivables
-0.38%95.94M
76.11%165.85M
-41.12%96.31M
-29.87%94.17M
-92.61%163.56M
-76.60%134.29M
209.22%2.21B
-28.81%573.84M
45.46%716M
127.52%806.1M
Cash and equivalents
19.99%713.22M
-8.52%394.46M
-3.52%594.38M
-61.21%431.18M
-43.38%616.09M
90.08%1.11B
45.53%1.09B
63.75%584.87M
40.96%747.67M
-42.58%357.18M
Short-term deposit
--3.66M
-94.08%3.69M
----
-51.27%62.36M
--238.15M
25.48%127.99M
----
1,270.20%102M
-69.50%10.64M
-96.92%7.44M
Financial assets at fair value-current assets
----
----
----
----
----
----
----
-93.82%3.58M
--6.68M
5.19%57.85M
Derivative financial instruments-current assets
----
----
-89.42%162K
-54.71%1.08M
-58.93%1.53M
2.90%2.38M
-56.00%3.73M
24.18%2.31M
--8.47M
--1.86M
Special items of current assets
--72.54M
----
----
----
----
----
----
-70.29%17.57M
--18.35M
--59.13M
Total current assets
23.02%2.9B
3.67%2.41B
-11.10%2.36B
-22.57%2.32B
-46.64%2.65B
-54.48%3B
-32.75%4.97B
-12.96%6.59B
29.69%7.39B
64.79%7.57B
Non-current assets
Property, plant and equipment
-1.49%947.7M
-5.59%944.62M
-6.81%962M
-5.15%1B
-8.67%1.03B
-54.81%1.05B
-53.99%1.13B
13.56%2.33B
20.85%2.46B
7.80%2.06B
Investment property
-3.99%213.59M
-6.54%218.61M
-0.20%222.45M
30.64%233.9M
13.89%222.9M
37.42%179.03M
44.84%195.71M
-2.05%130.28M
-60.73%135.12M
-60.91%133.01M
Advance payment
30.38%21.81M
-14.67%17.97M
-55.85%16.72M
-53.14%21.06M
-25.77%37.88M
95.92%44.94M
15.25%51.04M
-77.89%22.94M
28.03%44.28M
336.95%103.74M
Associated company interest
7.81%1.33B
5.12%1.28B
-0.30%1.24B
4.93%1.22B
2.63%1.24B
24,160.77%1.17B
23,123.73%1.21B
-10.38%4.8M
-9.77%5.21M
--5.36M
Financial assets at fair value-non-current assets
7.86%923.32M
5.42%897.71M
-0.16%856.06M
3.66%851.52M
383.54%857.41M
377.06%821.44M
35.58%177.32M
104.97%172.19M
--130.78M
--84.01M
Derivative financial instruments-non-current assets
----
----
-29.90%68K
-26.39%502K
-91.67%97K
-44.78%682K
367.47%1.16M
--1.24M
--249K
----
Intangible assets
165.50%155.97M
-3.38%57.74M
-3.37%58.75M
-25.23%59.76M
-25.95%60.79M
-5.38%79.93M
0.85%82.1M
2.89%84.48M
-1.91%81.4M
-0.93%82.1M
Goodwill
322.68%249.76M
0.00%59.09M
7.23%59.09M
-36.94%59.09M
-42.12%55.11M
-39.44%93.7M
-36.35%95.2M
3.92%154.72M
0.66%149.56M
1.92%148.88M
Deferred tax assets
230.77%8.26M
124.26%5.65M
-8.47%2.5M
-76.76%2.52M
-62.78%2.73M
52.14%10.84M
-1.53%7.33M
-8.18%7.13M
-3.33%7.44M
-21.42%7.76M
Special items of non-current assets
----
----
-3.67%74M
-0.75%74.67M
-1.72%76.82M
--75.23M
--78.16M
----
----
----
Total non-current assets
5.83%3.93B
-0.15%3.72B
-1.30%3.72B
5.08%3.73B
23.91%3.77B
21.54%3.55B
0.44%3.04B
10.58%2.92B
10.51%3.03B
4.28%2.64B
Total assets
12.51%6.84B
1.31%6.13B
-5.35%6.08B
-7.59%6.05B
-19.88%6.42B
-31.14%6.55B
-23.11%8.01B
-6.87%9.51B
23.47%10.42B
43.28%10.21B
Liabilities
Current liabilities
Accounts payable
23.88%1.15B
-0.56%880.76M
-3.73%925.17M
-5.28%885.69M
-7.49%961.03M
-58.57%935.07M
-67.69%1.04B
-26.21%2.26B
38.24%3.22B
96.59%3.06B
Tax payable
-0.02%30.88M
108.68%56.96M
9.26%30.89M
-6.00%27.3M
-87.88%28.27M
-74.39%29.04M
131.82%233.24M
19.31%113.39M
15.95%100.61M
44.38%95.04M
Dividend payable
--50.6M
8.06%61.43M
----
-87.50%56.85M
----
281.85%454.79M
----
34.39%119.1M
----
20.86%88.62M
Advance payment
--10.34M
----
----
----
----
----
----
----
----
----
Bank loans and overdrafts
33.53%1.24B
11.64%891.55M
0.16%932.31M
-34.83%798.58M
-48.87%930.79M
-28.99%1.23B
45.97%1.82B
12.21%1.73B
76.41%1.25B
122.13%1.54B
Derivative financial instrument-current liabilities
4,031.46%3.68M
--4.15M
--89K
----
----
----
----
209.48%11.98M
-66.12%1.95M
-24.34%3.87M
Financial lease liabilities-current liabilities
21.19%5.4M
-5.35%3.68M
-70.64%4.45M
-63.74%3.89M
-10.37%15.17M
-64.21%10.73M
-43.81%16.93M
8.75%29.98M
8.05%30.12M
3.68%27.57M
Other current liabilities
-4.41%25.23M
----
--26.39M
----
----
----
----
----
----
----
Total current liabilities
33.42%2.57B
7.35%1.93B
-2.04%1.93B
-32.95%1.8B
-37.44%1.97B
-37.87%2.68B
-32.43%3.14B
-11.38%4.32B
45.55%4.65B
97.12%4.87B
Net current assets
-23.35%331.12M
-8.99%476.04M
-37.06%431.98M
65.47%523.05M
-62.46%686.3M
-86.08%316.09M
-33.30%1.83B
-15.81%2.27B
9.45%2.74B
27.12%2.7B
Total assets less current liabilities
2.79%4.26B
-1.24%4.2B
-6.81%4.15B
10.02%4.25B
-8.53%4.45B
-25.54%3.86B
-15.60%4.87B
-2.76%5.19B
10.00%5.77B
14.69%5.34B
Non-current liabilities
Long-term bank loan
-95.95%11.93M
-45.45%211.6M
-37.50%294.4M
2,016.88%387.9M
30.78%471.01M
-97.07%18.32M
-60.11%360.16M
-12.29%626M
-1.61%902.83M
-28.85%713.72M
Financial lease liabilities-non-current liabilities
82.72%17.29M
-12.85%9.28M
-65.82%9.46M
-44.14%10.65M
14.04%27.69M
-79.68%19.07M
-76.75%24.28M
69.03%93.82M
62.17%104.45M
-10.50%55.51M
Deferred tax liability
53.86%51.24M
0.82%36.04M
-12.40%33.3M
24.30%35.75M
60.99%38.02M
-3.82%28.76M
-23.34%23.62M
-6.62%29.9M
2.33%30.8M
36.65%32.02M
Derivative financial instruments-non-current liabilities
----
--450K
--38K
----
----
----
----
----
-79.28%778K
-49.64%2.19M
Special items of non-current liabilities
--32.35M
----
----
----
----
----
----
----
----
----
Total non-current liabilities
-66.54%112.82M
-40.74%257.37M
-37.17%337.21M
556.51%434.3M
31.53%536.71M
-91.18%66.15M
-60.72%408.05M
-6.69%749.73M
2.26%1.04B
-26.49%803.44M
Total liabilities
18.53%2.68B
-2.00%2.19B
-9.57%2.26B
-18.76%2.23B
-29.52%2.5B
-45.75%2.75B
-37.59%3.55B
-10.72%5.07B
35.11%5.69B
59.21%5.67B
Total assets less total liabilities
8.93%4.15B
3.25%3.94B
-2.65%3.81B
0.50%3.82B
-12.20%3.92B
-14.46%3.8B
-5.68%4.46B
-2.06%4.44B
11.86%4.73B
27.34%4.53B
Total equity and non-current liabilities
2.79%4.26B
-1.24%4.2B
-6.81%4.15B
10.02%4.25B
-8.53%4.45B
-25.54%3.86B
-15.60%4.87B
-2.76%5.19B
10.00%5.77B
14.69%5.34B
Equity
Share capital
0.00%56.85M
0.00%56.85M
0.00%56.85M
0.00%56.85M
0.00%56.85M
0.00%56.85M
0.00%56.85M
2.64%56.85M
2.12%56.85M
-1.80%55.39M
Reserve
6.21%3.96B
3.35%3.86B
-3.55%3.73B
-0.86%3.74B
-11.05%3.87B
7.19%3.77B
16.14%4.35B
-2.17%3.52B
11.80%3.75B
28.45%3.59B
Shareholders' Equity
6.12%4.02B
3.30%3.92B
-3.49%3.79B
-0.84%3.79B
-10.91%3.93B
7.07%3.82B
15.90%4.41B
-2.10%3.57B
11.64%3.8B
27.85%3.65B
Non-controlling interest
485.95%130.99M
-3.76%22.52M
298.76%22.36M
184.10%23.4M
-121.65%-11.25M
-103.21%-27.82M
-94.38%51.96M
-1.91%866.62M
12.78%925.13M
25.26%883.53M
Total equity
8.93%4.15B
3.25%3.94B
-2.65%3.81B
0.50%3.82B
-12.20%3.92B
-14.46%3.8B
-5.68%4.46B
-2.06%4.44B
11.86%4.73B
27.34%4.53B
Total equity and total liabilities
12.51%6.84B
1.31%6.13B
-5.35%6.08B
-7.59%6.05B
-19.88%6.42B
-31.14%6.55B
-23.11%8.01B
-6.87%9.51B
23.47%10.42B
43.28%10.21B
Currency Unit
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
Accounting Standards
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
Audit Opinions
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Auditor
Deloitte Touche Tohmatsu会计师事务所
--
Deloitte Touche Tohmatsu会计师事务所
--
Deloitte Touche Tohmatsu会计师事务所
--
Deloitte Touche Tohmatsu会计师事务所
--
Deloitte Touche Tohmatsu会计师事务所
--
(FY)Dec 31, 2025(Q6)Jun 30, 2025(FY)Dec 31, 2024(Q6)Jun 30, 2024(FY)Dec 31, 2023(Q6)Jun 30, 2023(FY)Dec 31, 2022(Q6)Jun 30, 2022(FY)Dec 31, 2021(Q6)Jun 30, 2021
Assets
Current assets
Inventory 13.28%407.93M0.75%365.91M-8.43%360.1M-0.45%363.2M-5.66%393.25M-79.04%364.84M-67.85%416.86M10.24%1.74B10.89%1.3B88.32%1.58B
Accounts receivable 11.40%1.46B2.25%1.4B5.42%1.31B8.94%1.37B-0.72%1.24B-64.71%1.26B-72.77%1.25B-17.47%3.56B32.10%4.59B73.95%4.32B
Related party payments receivable --77.77M--76.51M--------------------------------
Advance deposits and other receivables -0.38%95.94M76.11%165.85M-41.12%96.31M-29.87%94.17M-92.61%163.56M-76.60%134.29M209.22%2.21B-28.81%573.84M45.46%716M127.52%806.1M
Cash and equivalents 19.99%713.22M-8.52%394.46M-3.52%594.38M-61.21%431.18M-43.38%616.09M90.08%1.11B45.53%1.09B63.75%584.87M40.96%747.67M-42.58%357.18M
Short-term deposit --3.66M-94.08%3.69M-----51.27%62.36M--238.15M25.48%127.99M----1,270.20%102M-69.50%10.64M-96.92%7.44M
Financial assets at fair value-current assets -----------------------------93.82%3.58M--6.68M5.19%57.85M
Derivative financial instruments-current assets ---------89.42%162K-54.71%1.08M-58.93%1.53M2.90%2.38M-56.00%3.73M24.18%2.31M--8.47M--1.86M
Special items of current assets --72.54M-------------------------70.29%17.57M--18.35M--59.13M
Total current assets 23.02%2.9B3.67%2.41B-11.10%2.36B-22.57%2.32B-46.64%2.65B-54.48%3B-32.75%4.97B-12.96%6.59B29.69%7.39B64.79%7.57B
Non-current assets
Property, plant and equipment -1.49%947.7M-5.59%944.62M-6.81%962M-5.15%1B-8.67%1.03B-54.81%1.05B-53.99%1.13B13.56%2.33B20.85%2.46B7.80%2.06B
Investment property -3.99%213.59M-6.54%218.61M-0.20%222.45M30.64%233.9M13.89%222.9M37.42%179.03M44.84%195.71M-2.05%130.28M-60.73%135.12M-60.91%133.01M
Advance payment 30.38%21.81M-14.67%17.97M-55.85%16.72M-53.14%21.06M-25.77%37.88M95.92%44.94M15.25%51.04M-77.89%22.94M28.03%44.28M336.95%103.74M
Associated company interest 7.81%1.33B5.12%1.28B-0.30%1.24B4.93%1.22B2.63%1.24B24,160.77%1.17B23,123.73%1.21B-10.38%4.8M-9.77%5.21M--5.36M
Financial assets at fair value-non-current assets 7.86%923.32M5.42%897.71M-0.16%856.06M3.66%851.52M383.54%857.41M377.06%821.44M35.58%177.32M104.97%172.19M--130.78M--84.01M
Derivative financial instruments-non-current assets ---------29.90%68K-26.39%502K-91.67%97K-44.78%682K367.47%1.16M--1.24M--249K----
Intangible assets 165.50%155.97M-3.38%57.74M-3.37%58.75M-25.23%59.76M-25.95%60.79M-5.38%79.93M0.85%82.1M2.89%84.48M-1.91%81.4M-0.93%82.1M
Goodwill 322.68%249.76M0.00%59.09M7.23%59.09M-36.94%59.09M-42.12%55.11M-39.44%93.7M-36.35%95.2M3.92%154.72M0.66%149.56M1.92%148.88M
Deferred tax assets 230.77%8.26M124.26%5.65M-8.47%2.5M-76.76%2.52M-62.78%2.73M52.14%10.84M-1.53%7.33M-8.18%7.13M-3.33%7.44M-21.42%7.76M
Special items of non-current assets ---------3.67%74M-0.75%74.67M-1.72%76.82M--75.23M--78.16M------------
Total non-current assets 5.83%3.93B-0.15%3.72B-1.30%3.72B5.08%3.73B23.91%3.77B21.54%3.55B0.44%3.04B10.58%2.92B10.51%3.03B4.28%2.64B
Total assets 12.51%6.84B1.31%6.13B-5.35%6.08B-7.59%6.05B-19.88%6.42B-31.14%6.55B-23.11%8.01B-6.87%9.51B23.47%10.42B43.28%10.21B
Liabilities
Current liabilities
Accounts payable 23.88%1.15B-0.56%880.76M-3.73%925.17M-5.28%885.69M-7.49%961.03M-58.57%935.07M-67.69%1.04B-26.21%2.26B38.24%3.22B96.59%3.06B
Tax payable -0.02%30.88M108.68%56.96M9.26%30.89M-6.00%27.3M-87.88%28.27M-74.39%29.04M131.82%233.24M19.31%113.39M15.95%100.61M44.38%95.04M
Dividend payable --50.6M8.06%61.43M-----87.50%56.85M----281.85%454.79M----34.39%119.1M----20.86%88.62M
Advance payment --10.34M------------------------------------
Bank loans and overdrafts 33.53%1.24B11.64%891.55M0.16%932.31M-34.83%798.58M-48.87%930.79M-28.99%1.23B45.97%1.82B12.21%1.73B76.41%1.25B122.13%1.54B
Derivative financial instrument-current liabilities 4,031.46%3.68M--4.15M--89K----------------209.48%11.98M-66.12%1.95M-24.34%3.87M
Financial lease liabilities-current liabilities 21.19%5.4M-5.35%3.68M-70.64%4.45M-63.74%3.89M-10.37%15.17M-64.21%10.73M-43.81%16.93M8.75%29.98M8.05%30.12M3.68%27.57M
Other current liabilities -4.41%25.23M------26.39M----------------------------
Total current liabilities 33.42%2.57B7.35%1.93B-2.04%1.93B-32.95%1.8B-37.44%1.97B-37.87%2.68B-32.43%3.14B-11.38%4.32B45.55%4.65B97.12%4.87B
Net current assets -23.35%331.12M-8.99%476.04M-37.06%431.98M65.47%523.05M-62.46%686.3M-86.08%316.09M-33.30%1.83B-15.81%2.27B9.45%2.74B27.12%2.7B
Total assets less current liabilities 2.79%4.26B-1.24%4.2B-6.81%4.15B10.02%4.25B-8.53%4.45B-25.54%3.86B-15.60%4.87B-2.76%5.19B10.00%5.77B14.69%5.34B
Non-current liabilities
Long-term bank loan -95.95%11.93M-45.45%211.6M-37.50%294.4M2,016.88%387.9M30.78%471.01M-97.07%18.32M-60.11%360.16M-12.29%626M-1.61%902.83M-28.85%713.72M
Financial lease liabilities-non-current liabilities 82.72%17.29M-12.85%9.28M-65.82%9.46M-44.14%10.65M14.04%27.69M-79.68%19.07M-76.75%24.28M69.03%93.82M62.17%104.45M-10.50%55.51M
Deferred tax liability 53.86%51.24M0.82%36.04M-12.40%33.3M24.30%35.75M60.99%38.02M-3.82%28.76M-23.34%23.62M-6.62%29.9M2.33%30.8M36.65%32.02M
Derivative financial instruments-non-current liabilities ------450K--38K---------------------79.28%778K-49.64%2.19M
Special items of non-current liabilities --32.35M------------------------------------
Total non-current liabilities -66.54%112.82M-40.74%257.37M-37.17%337.21M556.51%434.3M31.53%536.71M-91.18%66.15M-60.72%408.05M-6.69%749.73M2.26%1.04B-26.49%803.44M
Total liabilities 18.53%2.68B-2.00%2.19B-9.57%2.26B-18.76%2.23B-29.52%2.5B-45.75%2.75B-37.59%3.55B-10.72%5.07B35.11%5.69B59.21%5.67B
Total assets less total liabilities 8.93%4.15B3.25%3.94B-2.65%3.81B0.50%3.82B-12.20%3.92B-14.46%3.8B-5.68%4.46B-2.06%4.44B11.86%4.73B27.34%4.53B
Total equity and non-current liabilities 2.79%4.26B-1.24%4.2B-6.81%4.15B10.02%4.25B-8.53%4.45B-25.54%3.86B-15.60%4.87B-2.76%5.19B10.00%5.77B14.69%5.34B
Equity
Share capital 0.00%56.85M0.00%56.85M0.00%56.85M0.00%56.85M0.00%56.85M0.00%56.85M0.00%56.85M2.64%56.85M2.12%56.85M-1.80%55.39M
Reserve 6.21%3.96B3.35%3.86B-3.55%3.73B-0.86%3.74B-11.05%3.87B7.19%3.77B16.14%4.35B-2.17%3.52B11.80%3.75B28.45%3.59B
Shareholders' Equity 6.12%4.02B3.30%3.92B-3.49%3.79B-0.84%3.79B-10.91%3.93B7.07%3.82B15.90%4.41B-2.10%3.57B11.64%3.8B27.85%3.65B
Non-controlling interest 485.95%130.99M-3.76%22.52M298.76%22.36M184.10%23.4M-121.65%-11.25M-103.21%-27.82M-94.38%51.96M-1.91%866.62M12.78%925.13M25.26%883.53M
Total equity 8.93%4.15B3.25%3.94B-2.65%3.81B0.50%3.82B-12.20%3.92B-14.46%3.8B-5.68%4.46B-2.06%4.44B11.86%4.73B27.34%4.53B
Total equity and total liabilities 12.51%6.84B1.31%6.13B-5.35%6.08B-7.59%6.05B-19.88%6.42B-31.14%6.55B-23.11%8.01B-6.87%9.51B23.47%10.42B43.28%10.21B
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor Deloitte Touche Tohmatsu会计师事务所--Deloitte Touche Tohmatsu会计师事务所--Deloitte Touche Tohmatsu会计师事务所--Deloitte Touche Tohmatsu会计师事务所--Deloitte Touche Tohmatsu会计师事务所--

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

Market Insights
China and the US begin implementing the Kuala Lumpur economic and trade consultation consensus.
China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More