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YAN PALACE (01497)

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2.93BMarket Cap14.05P/E (TTM)

YAN PALACE (01497) Balance Sheet

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YOY yoy
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(FY)Dec 31, 2025
(Q6)Jun 30, 2025
(FY)Dec 31, 2024
(Q6)Jun 30, 2024
(FY)Dec 31, 2023
(FY)Dec 31, 2022
(FY)Dec 31, 2021
(FY)Dec 31, 2020
Assets
Current assets
Inventory
-23.02%271.89M
-37.04%197.6M
-1.99%353.2M
--313.87M
32.59%360.36M
-2.84%271.8M
0.97%279.74M
--277.05M
Accounts receivable
-23.08%125.88M
-10.36%95.9M
36.04%163.66M
--106.98M
34.47%120.3M
2.14%89.46M
24.17%87.58M
--70.54M
Advance deposits and other receivables
-14.50%64.97M
-30.21%75.71M
-35.69%76M
--108.49M
116.21%118.17M
-18.13%54.66M
100.16%66.76M
--33.35M
Withholding and tax receivable
2,177.07%3.58M
448.73%3.45M
-98.51%157K
--628K
--10.51M
----
----
----
Cash and equivalents
51.26%636.07M
26.54%518.29M
-21.71%420.51M
--409.59M
53.10%537.09M
106.98%350.82M
12.57%169.5M
--150.57M
Secured deposit
--20M
----
----
----
404.63%8.07M
-20.00%1.6M
66.39%2M
--1.2M
Financial assets at fair value-current assets
----
----
----
----
----
--5M
----
--46.23M
Total current assets
10.74%1.12B
-5.17%890.95M
-12.21%1.01B
--939.56M
49.29%1.15B
27.70%773.32M
4.60%605.58M
--578.94M
Non-current assets
Property, plant and equipment
-11.41%250.2M
-3.21%272.65M
48.66%282.42M
--281.68M
116.41%189.97M
-4.52%87.78M
47.18%91.93M
--62.46M
Associated company interest
----
----
----
----
----
----
----
--2.07M
Financial assets at fair value-non-current assets
0.00%991K
--991K
--991K
----
----
----
----
----
Intangible assets
195.61%5.86M
169.43%3.64M
54.84%1.98M
--1.35M
0.39%1.28M
46.05%1.28M
24.01%873K
--704K
Goodwill
-18.44%62.93M
-9.55%67.99M
2.66%77.17M
--75.17M
0.00%75.17M
0.00%75.17M
--75.17M
----
Deferred tax assets
15.50%59.17M
26.47%63.01M
49.04%51.23M
--49.83M
-4.87%34.37M
121.48%36.13M
275.70%16.31M
--4.34M
Other illiquid assets
-10.47%20.92M
101.79%26.27M
58.97%23.37M
--13.02M
214.13%14.7M
-31.81%4.68M
442.88%6.86M
--1.26M
Total non-current assets
-9.15%429.81M
9.83%462.42M
49.96%473.1M
--421.05M
53.87%315.49M
7.26%205.03M
169.83%191.15M
--70.84M
Total assets
4.41%1.55B
-0.53%1.35B
1.13%1.49B
--1.36B
50.25%1.47B
22.80%978.35M
22.62%796.73M
--649.77M
Liabilities
Current liabilities
Accounts payable
8.66%294.52M
-6.46%199.32M
4.21%271.05M
--213.1M
8.53%260.11M
17.03%239.67M
-4.17%204.79M
--213.7M
Tax payable
20.06%34.5M
-6.90%17.38M
44.11%28.73M
--18.67M
-47.66%19.94M
-19.18%38.09M
187.55%47.13M
--16.39M
Dividend payable
--554K
----
----
----
----
----
----
----
Bank loans and overdrafts
----
----
----
----
----
----
----
--66.1M
Financial lease liabilities-current liabilities
6.87%27M
56.55%29.83M
-4.26%25.27M
--19.06M
68.56%26.39M
0.08%15.66M
103.25%15.64M
--7.7M
Other current liabilities
-10.89%28.83M
6.01%29.71M
13.98%32.35M
--28.02M
21.94%28.38M
30.04%23.27M
39.29%17.9M
--12.85M
Total current liabilities
3.03%630M
2.99%515.07M
9.17%611.47M
--500.1M
13.58%560.12M
16.24%493.15M
1.30%424.26M
--418.82M
Net current assets
22.47%492.39M
-14.47%375.88M
-32.36%402.04M
--439.46M
112.15%594.39M
54.52%280.18M
13.24%181.32M
--160.12M
Total assets less current liabilities
5.38%922.19M
-2.58%838.3M
-3.82%875.14M
--860.5M
87.52%909.87M
30.27%485.21M
61.27%372.47M
--230.96M
Non-current liabilities
Long-term bank loan
----
----
----
----
----
----
----
--8.6M
Long-term accounts payable
--839K
--1.39M
----
----
----
----
----
----
Financial lease liabilities-non-current liabilities
-19.42%84.64M
-19.59%96.39M
-5.61%105.05M
--119.87M
887.99%111.29M
-33.92%11.26M
118.75%17.05M
--7.79M
Deferred tax liability
-72.00%518K
886.00%493K
11.51%1.85M
--50K
-14.26%1.66M
-15.32%1.94M
-18.45%2.29M
--2.8M
Total non-current liabilities
-19.55%86M
-18.05%98.28M
-5.35%106.9M
--119.92M
755.72%112.95M
-31.72%13.2M
0.73%19.33M
--19.19M
Total liabilities
-0.33%716M
-1.08%613.35M
6.73%718.37M
--620.03M
32.93%673.07M
14.15%506.34M
1.27%443.59M
--438.01M
Total assets less total liabilities
8.84%836.19M
-0.08%740.02M
-3.60%768.24M
--740.58M
68.84%796.93M
33.66%472.01M
66.76%353.14M
--211.77M
Total equity and non-current liabilities
5.38%922.19M
-2.58%838.3M
-3.82%875.14M
--860.5M
87.52%909.87M
30.27%485.21M
61.27%372.47M
--230.96M
Equity
Share capital
0.00%93.1M
0.00%93.1M
0.00%93.1M
--93.1M
7.38%93.1M
0.00%86.7M
4.04%86.7M
--83.33M
Reserve
9.90%717.26M
-0.28%625.16M
--652.64M
--626.9M
----
----
101.73%250.25M
--124.05M
Shareholders' Equity
8.67%810.36M
-0.24%718.26M
-3.11%745.74M
--720M
69.38%769.67M
34.85%454.4M
62.48%336.95M
--207.39M
Non-controlling interest
14.79%25.83M
5.72%21.76M
-17.44%22.5M
--20.58M
54.74%27.26M
8.84%17.61M
269.67%16.18M
--4.38M
Total equity
8.84%836.19M
-0.08%740.02M
-3.60%768.24M
--740.58M
68.84%796.93M
33.66%472.01M
66.76%353.14M
--211.77M
Total equity and total liabilities
4.41%1.55B
-0.53%1.35B
1.13%1.49B
--1.36B
50.25%1.47B
22.80%978.35M
22.62%796.73M
--649.77M
Currency Unit
CNY
CNY
CNY
CNY
CNY
CNY
CNY
CNY
Accounting Standards
IAS
IAS
IAS
IAS
IAS
IAS
IAS
IAS
Audit Opinions
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
Unqualified Opinion
Unqualified Opinion
Unqualified Opinion
Auditor
KPMG
--
KPMG
--
KPMG
KPMG
KPMG
KPMG
(FY)Dec 31, 2025(Q6)Jun 30, 2025(FY)Dec 31, 2024(Q6)Jun 30, 2024(FY)Dec 31, 2023(FY)Dec 31, 2022(FY)Dec 31, 2021(FY)Dec 31, 2020
Assets
Current assets
Inventory -23.02%271.89M-37.04%197.6M-1.99%353.2M--313.87M32.59%360.36M-2.84%271.8M0.97%279.74M--277.05M
Accounts receivable -23.08%125.88M-10.36%95.9M36.04%163.66M--106.98M34.47%120.3M2.14%89.46M24.17%87.58M--70.54M
Advance deposits and other receivables -14.50%64.97M-30.21%75.71M-35.69%76M--108.49M116.21%118.17M-18.13%54.66M100.16%66.76M--33.35M
Withholding and tax receivable 2,177.07%3.58M448.73%3.45M-98.51%157K--628K--10.51M------------
Cash and equivalents 51.26%636.07M26.54%518.29M-21.71%420.51M--409.59M53.10%537.09M106.98%350.82M12.57%169.5M--150.57M
Secured deposit --20M------------404.63%8.07M-20.00%1.6M66.39%2M--1.2M
Financial assets at fair value-current assets ----------------------5M------46.23M
Total current assets 10.74%1.12B-5.17%890.95M-12.21%1.01B--939.56M49.29%1.15B27.70%773.32M4.60%605.58M--578.94M
Non-current assets
Property, plant and equipment -11.41%250.2M-3.21%272.65M48.66%282.42M--281.68M116.41%189.97M-4.52%87.78M47.18%91.93M--62.46M
Associated company interest ------------------------------2.07M
Financial assets at fair value-non-current assets 0.00%991K--991K--991K--------------------
Intangible assets 195.61%5.86M169.43%3.64M54.84%1.98M--1.35M0.39%1.28M46.05%1.28M24.01%873K--704K
Goodwill -18.44%62.93M-9.55%67.99M2.66%77.17M--75.17M0.00%75.17M0.00%75.17M--75.17M----
Deferred tax assets 15.50%59.17M26.47%63.01M49.04%51.23M--49.83M-4.87%34.37M121.48%36.13M275.70%16.31M--4.34M
Other illiquid assets -10.47%20.92M101.79%26.27M58.97%23.37M--13.02M214.13%14.7M-31.81%4.68M442.88%6.86M--1.26M
Total non-current assets -9.15%429.81M9.83%462.42M49.96%473.1M--421.05M53.87%315.49M7.26%205.03M169.83%191.15M--70.84M
Total assets 4.41%1.55B-0.53%1.35B1.13%1.49B--1.36B50.25%1.47B22.80%978.35M22.62%796.73M--649.77M
Liabilities
Current liabilities
Accounts payable 8.66%294.52M-6.46%199.32M4.21%271.05M--213.1M8.53%260.11M17.03%239.67M-4.17%204.79M--213.7M
Tax payable 20.06%34.5M-6.90%17.38M44.11%28.73M--18.67M-47.66%19.94M-19.18%38.09M187.55%47.13M--16.39M
Dividend payable --554K----------------------------
Bank loans and overdrafts ------------------------------66.1M
Financial lease liabilities-current liabilities 6.87%27M56.55%29.83M-4.26%25.27M--19.06M68.56%26.39M0.08%15.66M103.25%15.64M--7.7M
Other current liabilities -10.89%28.83M6.01%29.71M13.98%32.35M--28.02M21.94%28.38M30.04%23.27M39.29%17.9M--12.85M
Total current liabilities 3.03%630M2.99%515.07M9.17%611.47M--500.1M13.58%560.12M16.24%493.15M1.30%424.26M--418.82M
Net current assets 22.47%492.39M-14.47%375.88M-32.36%402.04M--439.46M112.15%594.39M54.52%280.18M13.24%181.32M--160.12M
Total assets less current liabilities 5.38%922.19M-2.58%838.3M-3.82%875.14M--860.5M87.52%909.87M30.27%485.21M61.27%372.47M--230.96M
Non-current liabilities
Long-term bank loan ------------------------------8.6M
Long-term accounts payable --839K--1.39M------------------------
Financial lease liabilities-non-current liabilities -19.42%84.64M-19.59%96.39M-5.61%105.05M--119.87M887.99%111.29M-33.92%11.26M118.75%17.05M--7.79M
Deferred tax liability -72.00%518K886.00%493K11.51%1.85M--50K-14.26%1.66M-15.32%1.94M-18.45%2.29M--2.8M
Total non-current liabilities -19.55%86M-18.05%98.28M-5.35%106.9M--119.92M755.72%112.95M-31.72%13.2M0.73%19.33M--19.19M
Total liabilities -0.33%716M-1.08%613.35M6.73%718.37M--620.03M32.93%673.07M14.15%506.34M1.27%443.59M--438.01M
Total assets less total liabilities 8.84%836.19M-0.08%740.02M-3.60%768.24M--740.58M68.84%796.93M33.66%472.01M66.76%353.14M--211.77M
Total equity and non-current liabilities 5.38%922.19M-2.58%838.3M-3.82%875.14M--860.5M87.52%909.87M30.27%485.21M61.27%372.47M--230.96M
Equity
Share capital 0.00%93.1M0.00%93.1M0.00%93.1M--93.1M7.38%93.1M0.00%86.7M4.04%86.7M--83.33M
Reserve 9.90%717.26M-0.28%625.16M--652.64M--626.9M--------101.73%250.25M--124.05M
Shareholders' Equity 8.67%810.36M-0.24%718.26M-3.11%745.74M--720M69.38%769.67M34.85%454.4M62.48%336.95M--207.39M
Non-controlling interest 14.79%25.83M5.72%21.76M-17.44%22.5M--20.58M54.74%27.26M8.84%17.61M269.67%16.18M--4.38M
Total equity 8.84%836.19M-0.08%740.02M-3.60%768.24M--740.58M68.84%796.93M33.66%472.01M66.76%353.14M--211.77M
Total equity and total liabilities 4.41%1.55B-0.53%1.35B1.13%1.49B--1.36B50.25%1.47B22.80%978.35M22.62%796.73M--649.77M
Currency Unit CNYCNYCNYCNYCNYCNYCNYCNY
Accounting Standards IASIASIASIASIASIASIASIAS
Audit Opinions Unqualified Opinion--Unqualified Opinion--Unqualified OpinionUnqualified OpinionUnqualified OpinionUnqualified Opinion
Auditor KPMG--KPMG--KPMGKPMGKPMGKPMG

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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