LING YUE SER GP (02165) Balance Sheet

1.690
-0.020-1.17%

Market Closed May 20 15:58 CST

482.81MMarket Cap5.49P/E (TTM)

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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

(Q6)Jun 30, 2023

(FY)Dec 31, 2022

(Q6)Jun 30, 2022

(FY)Dec 31, 2021

(Q6)Jun 30, 2021

Assets

Current assets

Inventory

109.23%6.21M

625.77%7.55M

185.58%2.97M

-18.05%1.04M

-25.39%1.04M

-8.97%1.27M

-8.23%1.39M

-35.31%1.39M

-29.51%1.52M

--2.16M

Accounts receivable

-15.68%114.35M

-8.51%141.31M

12.04%135.61M

15.97%154.46M

4.91%121.03M

22.63%133.19M

49.73%115.37M

36.70%108.61M

46.90%77.05M

--79.45M

Related party payments receivable

-3.66%28.84M

-7.26%11.96M

59.97%29.93M

-92.31%12.9M

-87.07%18.71M

-0.83%167.74M

-2.79%144.67M

188.53%169.15M

76.53%148.82M

--58.62M

Advance deposits and other receivables

-18.44%43.09M

7.13%44.59M

8.63%52.83M

16.96%41.63M

79.56%48.63M

-1.14%35.59M

-20.38%27.08M

1.17%36M

11.80%34.02M

--35.58M

Cash and equivalents

15.56%823.79M

15.28%737.82M

18.24%712.89M

65.64%640M

67.02%602.92M

25.82%386.37M

31.08%360.99M

412.40%307.09M

303.37%275.4M

--59.93M

Total current assets

8.78%1.02B

10.97%943.23M

17.91%934.23M

17.38%850.02M

21.99%792.34M

16.38%724.16M

20.99%649.5M

163.95%622.23M

125.92%536.8M

--235.74M

Non-current assets

Property, plant and equipment

-35.08%3.42M

-9.26%4.01M

-6.95%5.26M

33.79%4.42M

72.04%5.66M

51.58%3.3M

170.09%3.29M

130.34%2.18M

31.43%1.22M

--946K

Interests in Joint Venture

-17.09%2.65M

-22.11%2.3M

22.79%3.2M

103.80%2.95M

131.64%2.61M

57.16%1.45M

312.09%1.13M

593.23%922K

301.47%273K

--133K

Intangible assets

-36.63%5.4M

-2.04%8.26M

-2.82%8.52M

-39.54%8.43M

-41.48%8.77M

-9.35%13.95M

-9.57%14.98M

-10.50%15.39M

-9.65%16.57M

--17.19M

Goodwill

-39.57%3.92M

-64.91%6.48M

0.00%18.47M

-18.89%18.47M

0.00%22.77M

--22.77M

Deferred tax assets

33.98%12.18M

50.97%9.02M

59.49%9.09M

-13.25%5.98M

-9.18%5.7M

50.58%6.89M

39.33%6.27M

23.78%4.58M

21.60%4.5M

--3.7M

Total non-current assets

-10.18%32.15M

-22.90%34.17M

-20.95%35.79M

-9.28%44.32M

-14.71%45.28M

-4.75%48.85M

3.80%53.09M

-0.59%51.28M

-4.57%51.15M

--51.59M

Total assets

8.08%1.05B

9.29%977.4M

15.81%970.02M

15.70%894.34M

19.22%837.62M

14.77%773.01M

19.50%702.59M

134.40%673.52M

101.90%587.95M

--287.33M

Liabilities

Current liabilities

Accounts payable

1.79%41.82M

30.00%37.13M

30.83%41.09M

-27.17%28.56M

-35.01%31.4M

5.94%39.22M

57.55%48.32M

36.34%37.02M

64.72%30.67M

--27.16M

Tax payable

151.87%14.57M

-40.12%3.7M

150.04%5.79M

-1.84%6.18M

-69.21%2.31M

20.03%6.29M

21.80%7.52M

-3.82%5.24M

-10.00%6.17M

--5.45M

Amounts payable to associated parties-current liabilities

1,796.25%31.38M

455.40%2.01M

635.56%1.66M

-0.28%361K

-48.39%225K

-17.35%362K

2.59%436K

-41.52%438K

-16.67%425K

--749K

Other payables and accrued expenses

-20.32%101.87M

-4.33%108.6M

6.29%127.85M

16.12%113.51M

33.12%120.28M

4.26%97.76M

-4.22%90.36M

-42.98%93.77M

9.49%94.34M

--164.45M

Financial lease liabilities-current liabilities

----

-48.92%380K

5.75%754K

--744K

Total current liabilities

-0.09%337.89M

3.09%292.09M

17.93%338.2M

8.70%283.33M

15.79%286.79M

5.83%260.65M

18.05%247.67M

24.04%246.29M

19.73%209.8M

--198.55M

Net current assets

13.82%678.38M

14.90%651.14M

17.90%596.02M

22.26%566.69M

25.81%505.55M

23.29%463.51M

22.88%401.83M

910.75%375.95M

424.15%327.01M

--37.2M

Total assets less current liabilities

12.46%710.53M

12.16%685.31M

14.70%631.82M

19.25%611.01M

21.08%550.83M

19.92%512.35M

20.30%454.92M

381.21%427.23M

226.05%378.15M

--88.78M

Non-current liabilities

Financial lease liabilities-non-current liabilities

----

--189K

Deferred tax liability

-21.79%732K

-19.65%834K

-17.89%936K

-45.45%1.04M

-44.95%1.14M

-14.97%1.9M

-13.89%2.07M

-12.99%2.24M

-12.19%2.41M

--2.57M

Total non-current liabilities

-21.79%732K

-19.65%834K

-17.89%936K

-45.45%1.04M

-44.95%1.14M

-14.97%1.9M

-13.89%2.07M

-18.94%2.24M

-31.56%2.41M

--2.76M

Total liabilities

-0.15%338.63M

3.01%292.92M

17.79%339.14M

8.31%284.37M

15.29%287.93M

5.65%262.56M

17.69%249.74M

23.45%248.53M

18.72%212.2M

--201.31M

Total assets less total liabilities

12.51%709.8M

12.21%684.47M

14.77%630.88M

19.50%609.97M

21.38%549.69M

20.11%510.45M

20.52%452.85M

394.05%424.99M

234.09%375.75M

--86.02M

Total equity and non-current liabilities

12.46%710.53M

12.16%685.31M

14.70%631.82M

19.25%611.01M

21.08%550.83M

19.92%512.35M

20.30%454.92M

381.21%427.23M

226.05%378.15M

--88.78M

Equity

Share capital

0.00%2.38M

--2.38M

----

Reserve

13.14%693.64M

12.32%662.94M

15.19%613.08M

21.75%590.25M

23.53%532.24M

21.11%484.79M

21.64%430.87M

480.31%400.28M

265.97%354.21M

--68.98M

Shareholders' Equity

13.09%696.02M

12.27%665.32M

15.12%615.46M

21.65%592.63M

23.40%534.63M

20.99%487.17M

21.50%433.25M

483.77%402.66M

268.43%356.6M

--68.98M

Non-controlling interest

-10.66%13.78M

10.47%19.15M

2.38%15.42M

-25.53%17.34M

-23.16%15.06M

4.26%23.28M

2.33%19.6M

31.00%22.33M

22.15%19.15M

--17.05M

Total equity

12.51%709.8M

12.21%684.47M

14.77%630.88M

19.50%609.97M

21.38%549.69M

20.11%510.45M

20.52%452.85M

394.05%424.99M

234.09%375.75M

--86.02M

Total equity and total liabilities

8.08%1.05B

9.29%977.4M

15.81%970.02M

15.70%894.34M

19.22%837.62M

14.77%773.01M

19.50%702.59M

134.40%673.52M

101.90%587.95M

--287.33M

Currency Unit

CNY

Accounting Standards

IAS

Audit Opinions

Unqualified Opinion

Auditor

ShinWing Certified Public Accountants (Hong Kong) Limited

Ernst & Young

	(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	109.23%6.21M	625.77%7.55M	185.58%2.97M	-18.05%1.04M	-25.39%1.04M	-8.97%1.27M	-8.23%1.39M	-35.31%1.39M	-29.51%1.52M	--2.16M
Accounts receivable	-15.68%114.35M	-8.51%141.31M	12.04%135.61M	15.97%154.46M	4.91%121.03M	22.63%133.19M	49.73%115.37M	36.70%108.61M	46.90%77.05M	--79.45M
Related party payments receivable	-3.66%28.84M	-7.26%11.96M	59.97%29.93M	-92.31%12.9M	-87.07%18.71M	-0.83%167.74M	-2.79%144.67M	188.53%169.15M	76.53%148.82M	--58.62M
Advance deposits and other receivables	-18.44%43.09M	7.13%44.59M	8.63%52.83M	16.96%41.63M	79.56%48.63M	-1.14%35.59M	-20.38%27.08M	1.17%36M	11.80%34.02M	--35.58M
Cash and equivalents	15.56%823.79M	15.28%737.82M	18.24%712.89M	65.64%640M	67.02%602.92M	25.82%386.37M	31.08%360.99M	412.40%307.09M	303.37%275.4M	--59.93M
Total current assets	8.78%1.02B	10.97%943.23M	17.91%934.23M	17.38%850.02M	21.99%792.34M	16.38%724.16M	20.99%649.5M	163.95%622.23M	125.92%536.8M	--235.74M
Non-current assets
Property, plant and equipment	-35.08%3.42M	-9.26%4.01M	-6.95%5.26M	33.79%4.42M	72.04%5.66M	51.58%3.3M	170.09%3.29M	130.34%2.18M	31.43%1.22M	--946K
Interests in Joint Venture	-17.09%2.65M	-22.11%2.3M	22.79%3.2M	103.80%2.95M	131.64%2.61M	57.16%1.45M	312.09%1.13M	593.23%922K	301.47%273K	--133K
Intangible assets	-36.63%5.4M	-2.04%8.26M	-2.82%8.52M	-39.54%8.43M	-41.48%8.77M	-9.35%13.95M	-9.57%14.98M	-10.50%15.39M	-9.65%16.57M	--17.19M
Goodwill	-39.57%3.92M	-64.91%6.48M	-64.91%6.48M	0.00%18.47M	-18.89%18.47M	-18.89%18.47M	0.00%22.77M	0.00%22.77M	0.00%22.77M	--22.77M
Deferred tax assets	33.98%12.18M	50.97%9.02M	59.49%9.09M	-13.25%5.98M	-9.18%5.7M	50.58%6.89M	39.33%6.27M	23.78%4.58M	21.60%4.5M	--3.7M
Total non-current assets	-10.18%32.15M	-22.90%34.17M	-20.95%35.79M	-9.28%44.32M	-14.71%45.28M	-4.75%48.85M	3.80%53.09M	-0.59%51.28M	-4.57%51.15M	--51.59M
Total assets	8.08%1.05B	9.29%977.4M	15.81%970.02M	15.70%894.34M	19.22%837.62M	14.77%773.01M	19.50%702.59M	134.40%673.52M	101.90%587.95M	--287.33M
Liabilities
Current liabilities
Accounts payable	1.79%41.82M	30.00%37.13M	30.83%41.09M	-27.17%28.56M	-35.01%31.4M	5.94%39.22M	57.55%48.32M	36.34%37.02M	64.72%30.67M	--27.16M
Tax payable	151.87%14.57M	-40.12%3.7M	150.04%5.79M	-1.84%6.18M	-69.21%2.31M	20.03%6.29M	21.80%7.52M	-3.82%5.24M	-10.00%6.17M	--5.45M
Amounts payable to associated parties-current liabilities	1,796.25%31.38M	455.40%2.01M	635.56%1.66M	-0.28%361K	-48.39%225K	-17.35%362K	2.59%436K	-41.52%438K	-16.67%425K	--749K
Other payables and accrued expenses	-20.32%101.87M	-4.33%108.6M	6.29%127.85M	16.12%113.51M	33.12%120.28M	4.26%97.76M	-4.22%90.36M	-42.98%93.77M	9.49%94.34M	--164.45M
Financial lease liabilities-current liabilities	----	----	----	----	----	----	----	-48.92%380K	5.75%754K	--744K
Total current liabilities	-0.09%337.89M	3.09%292.09M	17.93%338.2M	8.70%283.33M	15.79%286.79M	5.83%260.65M	18.05%247.67M	24.04%246.29M	19.73%209.8M	--198.55M
Net current assets	13.82%678.38M	14.90%651.14M	17.90%596.02M	22.26%566.69M	25.81%505.55M	23.29%463.51M	22.88%401.83M	910.75%375.95M	424.15%327.01M	--37.2M
Total assets less current liabilities	12.46%710.53M	12.16%685.31M	14.70%631.82M	19.25%611.01M	21.08%550.83M	19.92%512.35M	20.30%454.92M	381.21%427.23M	226.05%378.15M	--88.78M
Non-current liabilities
Financial lease liabilities-non-current liabilities	----	----	----	----	----	----	----	----	----	--189K
Deferred tax liability	-21.79%732K	-19.65%834K	-17.89%936K	-45.45%1.04M	-44.95%1.14M	-14.97%1.9M	-13.89%2.07M	-12.99%2.24M	-12.19%2.41M	--2.57M
Total non-current liabilities	-21.79%732K	-19.65%834K	-17.89%936K	-45.45%1.04M	-44.95%1.14M	-14.97%1.9M	-13.89%2.07M	-18.94%2.24M	-31.56%2.41M	--2.76M
Total liabilities	-0.15%338.63M	3.01%292.92M	17.79%339.14M	8.31%284.37M	15.29%287.93M	5.65%262.56M	17.69%249.74M	23.45%248.53M	18.72%212.2M	--201.31M
Total assets less total liabilities	12.51%709.8M	12.21%684.47M	14.77%630.88M	19.50%609.97M	21.38%549.69M	20.11%510.45M	20.52%452.85M	394.05%424.99M	234.09%375.75M	--86.02M
Total equity and non-current liabilities	12.46%710.53M	12.16%685.31M	14.70%631.82M	19.25%611.01M	21.08%550.83M	19.92%512.35M	20.30%454.92M	381.21%427.23M	226.05%378.15M	--88.78M
Equity
Share capital	0.00%2.38M	0.00%2.38M	0.00%2.38M	0.00%2.38M	0.00%2.38M	0.00%2.38M	0.00%2.38M	--2.38M	--2.38M	----
Reserve	13.14%693.64M	12.32%662.94M	15.19%613.08M	21.75%590.25M	23.53%532.24M	21.11%484.79M	21.64%430.87M	480.31%400.28M	265.97%354.21M	--68.98M
Shareholders' Equity	13.09%696.02M	12.27%665.32M	15.12%615.46M	21.65%592.63M	23.40%534.63M	20.99%487.17M	21.50%433.25M	483.77%402.66M	268.43%356.6M	--68.98M
Non-controlling interest	-10.66%13.78M	10.47%19.15M	2.38%15.42M	-25.53%17.34M	-23.16%15.06M	4.26%23.28M	2.33%19.6M	31.00%22.33M	22.15%19.15M	--17.05M
Total equity	12.51%709.8M	12.21%684.47M	14.77%630.88M	19.50%609.97M	21.38%549.69M	20.11%510.45M	20.52%452.85M	394.05%424.99M	234.09%375.75M	--86.02M
Total equity and total liabilities	8.08%1.05B	9.29%977.4M	15.81%970.02M	15.70%894.34M	19.22%837.62M	14.77%773.01M	19.50%702.59M	134.40%673.52M	101.90%587.95M	--287.33M
Currency Unit	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY
Accounting Standards	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--
Auditor	ShinWing Certified Public Accountants (Hong Kong) Limited	--	ShinWing Certified Public Accountants (Hong Kong) Limited	--	Ernst & Young	--	Ernst & Young	--	Ernst & Young	--

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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