BOYAA (00434) Balance Sheet

2.550
+0.070+2.82%

Market Closed May 22 16:01 CST

1.95BMarket Cap-3.93P/E (TTM)

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YOY

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(Q1)Mar 31, 2026

(FY)Dec 31, 2025

(Q9)Sep 30, 2025

(Q6)Jun 30, 2025

(Q1)Mar 31, 2025

(FY)Dec 31, 2024

(Q9)Sep 30, 2024

(Q6)Jun 30, 2024

(Q1)Mar 31, 2024

(FY)Dec 31, 2023

Assets

Current assets

Accounts receivable

8.18%30.82M

0.06%26.24M

5.81%26.88M

-4.56%27.02M

-10.14%28.49M

-10.71%26.23M

-8.92%25.41M

-9.25%28.31M

7.64%31.7M

23.24%29.37M

Advance deposits and other receivables

-13.13%58.61M

-6.09%44.34M

53.93%51.51M

34.75%47.47M

72.72%67.47M

-31.90%47.22M

-46.75%33.46M

-31.64%35.22M

-24.53%39.06M

49.17%69.33M

Cash and equivalents

-11.86%51.51M

-55.19%62.13M

23.67%82.74M

-6.11%57.82M

-91.69%58.44M

-81.37%138.66M

-73.60%66.91M

-68.32%61.59M

401.33%702.91M

153.19%744.26M

Fixed time deposit-current assets

2,059.09%47.5M

115.76%68.63M

----

-1.70%2.2M

-99.30%2.2M

-95.66%31.81M

-98.31%20.18M

-99.83%2.24M

-75.18%313.71M

-32.38%732.15M

Financial assets at fair value-current assets

--2.28M

--1.77M

--9.31M

----

-42.63%30.87M

-42.34%30.63M

161.30%131.61M

Special items of current assets

1.24%2.36B

14.48%2.92B

137.48%3.73B

82.42%3.08B

119.51%2.33B

3,142.57%2.55B

44,196.47%1.57B

--1.69B

--1.06B

--78.6M

Total current assets

2.53%2.55B

11.76%3.12B

127.21%3.9B

74.07%3.21B

14.18%2.49B

56.41%2.79B

2.52%1.71B

12.98%1.85B

41.80%2.18B

19.23%1.79B

Non-current assets

Property, plant and equipment

-20.93%12.37M

-21.46%12.74M

-48.35%12.96M

-41.90%13.49M

-33.83%15.64M

-33.22%16.21M

-2.80%25.09M

-15.29%23.22M

-15.47%23.64M

16.59%24.28M

Investment property

-0.52%62.4M

-2.34%61.78M

--61.87M

--62.7M

--62.73M

--63.26M

----

Advance payment

-24.53%13.83M

-66.51%6.34M

-91.37%10.31M

-12.22%13.4M

22.62%18.33M

36.32%18.93M

791.41%119.38M

6.09%15.26M

24.86%14.95M

-12.00%13.89M

Associated company interest

----

21.15%4.2M

17.74%4.22M

-43.94%3.83M

-50.38%3.65M

-54.00%3.47M

-54.65%3.59M

Fixed time deposit-non-current assets

----

-62.90%78.67M

-64.91%87.72M

--195.07M

84,048.05%194.38M

253.39%212.03M

316.67%250M

----

-99.69%231K

Financial assets at fair value-non-current assets

-22.72%81.41M

-1.26%95.24M

35.64%107.73M

41.79%104.08M

29.21%105.35M

25.44%96.45M

-13.75%79.43M

-32.68%73.41M

-30.79%81.53M

-43.03%76.89M

Intangible assets

-0.88%225K

-2.49%353K

4.35%480K

-92.44%92K

-84.78%227K

-78.11%362K

-74.70%460K

--1.22M

--1.49M

--1.65M

Deferred tax assets

1,666.37%10.03M

----

-23.48%404K

-14.59%568K

4.23%567K

51.14%532K

21.94%528K

40.00%665K

-19.05%544K

Total non-current assets

-48.84%234.69M

-42.74%233.53M

-27.74%327.71M

-13.85%336.76M

184.59%458.78M

184.49%407.82M

92.30%453.54M

54.70%390.9M

-38.18%161.21M

-50.44%143.35M

Total assets

-5.46%2.79B

4.81%3.35B

94.80%4.22B

58.71%3.55B

25.91%2.95B

65.93%3.2B

13.62%2.17B

18.57%2.24B

30.21%2.34B

7.95%1.93B

Liabilities

Current liabilities

Accounts payable

-35.30%702K

-14.85%906K

4.97%909K

21.14%1M

47.62%1.09M

-98.55%1.06M

-23.09%866K

-27.05%828K

-28.71%735K

-5.53%73.58M

Tax payable

20.32%316.54M

18.40%309.36M

32.79%306.63M

28.32%300.54M

13.59%263.07M

12.59%261.27M

-2.79%230.92M

-1.59%234.22M

2.78%231.59M

3.09%232.06M

Other payables and accrued expenses

-52.90%37.29M

-58.48%38.02M

-26.56%45.53M

-40.59%39M

10.99%79.18M

--91.55M

-9.92%61.99M

-9.56%65.65M

0.89%71.34M

----

Financial lease liabilities-current liabilities

-2.81%7.17M

13.80%4.16M

29.67%3.61M

-56.36%3.19M

0.00%7.38M

2.35%3.65M

-50.94%2.79M

39.59%7.32M

34.14%7.38M

-14.00%3.57M

Total current liabilities

2.32%372.73M

-1.91%364.24M

19.60%367.15M

10.53%352.16M

13.12%364.27M

15.97%371.31M

-5.30%306.98M

-3.11%318.6M

1.80%322.02M

1.35%320.18M

Net current assets

2.57%2.18B

13.85%2.76B

150.67%3.53B

87.32%2.86B

14.36%2.13B

65.25%2.42B

4.40%1.41B

17.03%1.53B

52.15%1.86B

24.01%1.47B

Total assets less current liabilities

-6.56%2.42B

5.69%2.99B

107.20%3.86B

66.71%3.2B

27.94%2.59B

75.88%2.83B

17.49%1.86B

23.14%1.92B

36.27%2.02B

9.37%1.61B

Non-current liabilities

Financial lease liabilities-non-current liabilities

-29.28%4.1M

-23.50%7.9M

-23.63%7.92M

-59.03%7.04M

-69.09%5.8M

17.19%10.32M

33.66%10.37M

86.27%17.17M

87.39%18.75M

-28.83%8.81M

Deferred tax liability

-98.02%2.13M

-40.33%95M

1,327.76%240.64M

350.54%203.36M

78.09%107.39M

17,668.08%159.2M

1,766.45%16.85M

4,308.01%45.14M

6,241.11%60.3M

-11.46%896K

Total non-current liabilities

-94.50%6.23M

-39.30%102.9M

813.15%248.55M

237.66%210.4M

43.19%113.19M

1,646.78%169.53M

214.38%27.22M

508.32%62.31M

621.65%79.05M

-27.52%9.71M

Total liabilities

-20.63%378.96M

-13.63%467.13M

84.23%615.7M

47.69%562.55M

19.05%477.46M

63.95%540.84M

0.42%334.2M

12.34%380.91M

22.55%401.07M

0.18%329.88M

Total assets less total liabilities

-2.53%2.41B

8.56%2.89B

96.72%3.61B

60.97%2.99B

27.32%2.47B

66.34%2.66B

16.41%1.83B

19.93%1.86B

31.91%1.94B

9.71%1.6B

Total equity and non-current liabilities

-6.56%2.42B

5.69%2.99B

107.20%3.86B

66.71%3.2B

27.94%2.59B

75.88%2.83B

17.49%1.86B

23.14%1.92B

36.27%2.02B

9.37%1.61B

Equity

Share capital

8.27%301K

29.74%301K

19.83%278K

0.00%232K

Reserve

-2.53%2.41B

8.56%2.89B

96.73%3.61B

60.98%2.99B

27.33%2.47B

66.35%2.66B

16.41%1.83B

19.93%1.86B

31.92%1.94B

9.71%1.6B

Shareholders' Equity

-2.53%2.41B

8.56%2.89B

96.72%3.61B

60.97%2.99B

27.32%2.47B

66.34%2.66B

16.41%1.83B

19.93%1.86B

31.91%1.94B

9.71%1.6B

Total equity

-2.53%2.41B

8.56%2.89B

96.72%3.61B

60.97%2.99B

27.32%2.47B

66.34%2.66B

16.41%1.83B

19.93%1.86B

31.91%1.94B

9.71%1.6B

Total equity and total liabilities

-5.46%2.79B

4.81%3.35B

94.80%4.22B

58.71%3.55B

25.91%2.95B

65.93%3.2B

13.62%2.17B

18.57%2.24B

30.21%2.34B

7.95%1.93B

Currency Unit

HKD

CNY

Accounting Standards

IAS

Audit Opinions

Unqualified Opinion

Auditor

Zhonghui Anda Certified Public Accountants Co., Ltd.

	(Q1)Mar 31, 2026	(FY)Dec 31, 2025	(Q9)Sep 30, 2025	(Q6)Jun 30, 2025	(Q1)Mar 31, 2025	(FY)Dec 31, 2024	(Q9)Sep 30, 2024	(Q6)Jun 30, 2024	(Q1)Mar 31, 2024	(FY)Dec 31, 2023
Assets
Current assets
Accounts receivable	8.18%30.82M	0.06%26.24M	5.81%26.88M	-4.56%27.02M	-10.14%28.49M	-10.71%26.23M	-8.92%25.41M	-9.25%28.31M	7.64%31.7M	23.24%29.37M
Advance deposits and other receivables	-13.13%58.61M	-6.09%44.34M	53.93%51.51M	34.75%47.47M	72.72%67.47M	-31.90%47.22M	-46.75%33.46M	-31.64%35.22M	-24.53%39.06M	49.17%69.33M
Cash and equivalents	-11.86%51.51M	-55.19%62.13M	23.67%82.74M	-6.11%57.82M	-91.69%58.44M	-81.37%138.66M	-73.60%66.91M	-68.32%61.59M	401.33%702.91M	153.19%744.26M
Fixed time deposit-current assets	2,059.09%47.5M	115.76%68.63M	----	-1.70%2.2M	-99.30%2.2M	-95.66%31.81M	-98.31%20.18M	-99.83%2.24M	-75.18%313.71M	-32.38%732.15M
Financial assets at fair value-current assets	--2.28M	--1.77M	--9.31M	----	----	----	----	-42.63%30.87M	-42.34%30.63M	161.30%131.61M
Special items of current assets	1.24%2.36B	14.48%2.92B	137.48%3.73B	82.42%3.08B	119.51%2.33B	3,142.57%2.55B	44,196.47%1.57B	--1.69B	--1.06B	--78.6M
Total current assets	2.53%2.55B	11.76%3.12B	127.21%3.9B	74.07%3.21B	14.18%2.49B	56.41%2.79B	2.52%1.71B	12.98%1.85B	41.80%2.18B	19.23%1.79B
Non-current assets
Property, plant and equipment	-20.93%12.37M	-21.46%12.74M	-48.35%12.96M	-41.90%13.49M	-33.83%15.64M	-33.22%16.21M	-2.80%25.09M	-15.29%23.22M	-15.47%23.64M	16.59%24.28M
Investment property	-0.52%62.4M	-2.34%61.78M	--61.87M	--62.7M	--62.73M	--63.26M	----	----	----	----
Advance payment	-24.53%13.83M	-66.51%6.34M	-91.37%10.31M	-12.22%13.4M	22.62%18.33M	36.32%18.93M	791.41%119.38M	6.09%15.26M	24.86%14.95M	-12.00%13.89M
Associated company interest	----	----	----	----	21.15%4.2M	17.74%4.22M	-43.94%3.83M	-50.38%3.65M	-54.00%3.47M	-54.65%3.59M
Fixed time deposit-non-current assets	----	----	-62.90%78.67M	-64.91%87.72M	--195.07M	84,048.05%194.38M	253.39%212.03M	316.67%250M	----	-99.69%231K
Financial assets at fair value-non-current assets	-22.72%81.41M	-1.26%95.24M	35.64%107.73M	41.79%104.08M	29.21%105.35M	25.44%96.45M	-13.75%79.43M	-32.68%73.41M	-30.79%81.53M	-43.03%76.89M
Intangible assets	-0.88%225K	-2.49%353K	4.35%480K	-92.44%92K	-84.78%227K	-78.11%362K	-74.70%460K	--1.22M	--1.49M	--1.65M
Deferred tax assets	1,666.37%10.03M	----	----	-23.48%404K	-14.59%568K	4.23%567K	51.14%532K	21.94%528K	40.00%665K	-19.05%544K
Total non-current assets	-48.84%234.69M	-42.74%233.53M	-27.74%327.71M	-13.85%336.76M	184.59%458.78M	184.49%407.82M	92.30%453.54M	54.70%390.9M	-38.18%161.21M	-50.44%143.35M
Total assets	-5.46%2.79B	4.81%3.35B	94.80%4.22B	58.71%3.55B	25.91%2.95B	65.93%3.2B	13.62%2.17B	18.57%2.24B	30.21%2.34B	7.95%1.93B
Liabilities
Current liabilities
Accounts payable	-35.30%702K	-14.85%906K	4.97%909K	21.14%1M	47.62%1.09M	-98.55%1.06M	-23.09%866K	-27.05%828K	-28.71%735K	-5.53%73.58M
Tax payable	20.32%316.54M	18.40%309.36M	32.79%306.63M	28.32%300.54M	13.59%263.07M	12.59%261.27M	-2.79%230.92M	-1.59%234.22M	2.78%231.59M	3.09%232.06M
Other payables and accrued expenses	-52.90%37.29M	-58.48%38.02M	-26.56%45.53M	-40.59%39M	10.99%79.18M	--91.55M	-9.92%61.99M	-9.56%65.65M	0.89%71.34M	----
Financial lease liabilities-current liabilities	-2.81%7.17M	13.80%4.16M	29.67%3.61M	-56.36%3.19M	0.00%7.38M	2.35%3.65M	-50.94%2.79M	39.59%7.32M	34.14%7.38M	-14.00%3.57M
Total current liabilities	2.32%372.73M	-1.91%364.24M	19.60%367.15M	10.53%352.16M	13.12%364.27M	15.97%371.31M	-5.30%306.98M	-3.11%318.6M	1.80%322.02M	1.35%320.18M
Net current assets	2.57%2.18B	13.85%2.76B	150.67%3.53B	87.32%2.86B	14.36%2.13B	65.25%2.42B	4.40%1.41B	17.03%1.53B	52.15%1.86B	24.01%1.47B
Total assets less current liabilities	-6.56%2.42B	5.69%2.99B	107.20%3.86B	66.71%3.2B	27.94%2.59B	75.88%2.83B	17.49%1.86B	23.14%1.92B	36.27%2.02B	9.37%1.61B
Non-current liabilities
Financial lease liabilities-non-current liabilities	-29.28%4.1M	-23.50%7.9M	-23.63%7.92M	-59.03%7.04M	-69.09%5.8M	17.19%10.32M	33.66%10.37M	86.27%17.17M	87.39%18.75M	-28.83%8.81M
Deferred tax liability	-98.02%2.13M	-40.33%95M	1,327.76%240.64M	350.54%203.36M	78.09%107.39M	17,668.08%159.2M	1,766.45%16.85M	4,308.01%45.14M	6,241.11%60.3M	-11.46%896K
Total non-current liabilities	-94.50%6.23M	-39.30%102.9M	813.15%248.55M	237.66%210.4M	43.19%113.19M	1,646.78%169.53M	214.38%27.22M	508.32%62.31M	621.65%79.05M	-27.52%9.71M
Total liabilities	-20.63%378.96M	-13.63%467.13M	84.23%615.7M	47.69%562.55M	19.05%477.46M	63.95%540.84M	0.42%334.2M	12.34%380.91M	22.55%401.07M	0.18%329.88M
Total assets less total liabilities	-2.53%2.41B	8.56%2.89B	96.72%3.61B	60.97%2.99B	27.32%2.47B	66.34%2.66B	16.41%1.83B	19.93%1.86B	31.91%1.94B	9.71%1.6B
Total equity and non-current liabilities	-6.56%2.42B	5.69%2.99B	107.20%3.86B	66.71%3.2B	27.94%2.59B	75.88%2.83B	17.49%1.86B	23.14%1.92B	36.27%2.02B	9.37%1.61B
Equity
Share capital	8.27%301K	8.27%301K	29.74%301K	19.83%278K	19.83%278K	19.83%278K	0.00%232K	0.00%232K	0.00%232K	0.00%232K
Reserve	-2.53%2.41B	8.56%2.89B	96.73%3.61B	60.98%2.99B	27.33%2.47B	66.35%2.66B	16.41%1.83B	19.93%1.86B	31.92%1.94B	9.71%1.6B
Shareholders' Equity	-2.53%2.41B	8.56%2.89B	96.72%3.61B	60.97%2.99B	27.32%2.47B	66.34%2.66B	16.41%1.83B	19.93%1.86B	31.91%1.94B	9.71%1.6B
Total equity	-2.53%2.41B	8.56%2.89B	96.72%3.61B	60.97%2.99B	27.32%2.47B	66.34%2.66B	16.41%1.83B	19.93%1.86B	31.91%1.94B	9.71%1.6B
Total equity and total liabilities	-5.46%2.79B	4.81%3.35B	94.80%4.22B	58.71%3.55B	25.91%2.95B	65.93%3.2B	13.62%2.17B	18.57%2.24B	30.21%2.34B	7.95%1.93B
Currency Unit	HKD	HKD	HKD	HKD	HKD	HKD	CNY	CNY	CNY	CNY
Accounting Standards	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS
Audit Opinions	--	Unqualified Opinion	--	--	--	Unqualified Opinion	--	--	--	Unqualified Opinion
Auditor	--	Zhonghui Anda Certified Public Accountants Co., Ltd.	--	--	--	Zhonghui Anda Certified Public Accountants Co., Ltd.	--	--	--	Zhonghui Anda Certified Public Accountants Co., Ltd.

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.

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