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BAOYE GROUP (02355)

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  • 3.890
  • +0.010+0.26%
Trading May 6 15:45 CST
2.03BMarket Cap6.31P/E (TTM)

BAOYE GROUP (02355) Balance Sheet

All
YOY yoy
Hide blank lines yoy
(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
-31.43%287.53M
-8.21%346M
27.37%419.31M
9.00%376.95M
24.21%329.2M
11.50%345.82M
-6.59%265.03M
2.61%310.15M
-1.71%283.72M
1.23%302.26M
Developing and for sale properties
-14.34%11.38B
-4.51%13.74B
-16.98%13.28B
-10.31%14.39B
-12.80%16B
-12.83%16.05B
6.88%18.35B
17.36%18.41B
23.72%17.17B
27.94%15.69B
Accounts receivable
8.84%10.19B
14.89%8.76B
31.31%9.36B
1.97%7.63B
-2.58%7.13B
7.90%7.48B
-6.60%7.32B
-6.06%6.93B
18.14%7.84B
1.99%7.38B
Cash and equivalents
-19.24%6.47B
-7.32%8.25B
-15.09%8.01B
8.22%8.9B
21.73%9.43B
7.70%8.22B
-0.83%7.75B
0.91%7.64B
7.61%7.81B
34.44%7.57B
Fixed time deposit-current assets
137.05%1.97B
192.31%1.22B
152.77%832.38M
-2.62%416.76M
-12.87%329.3M
5.78%427.99M
18.68%377.94M
73.55%404.61M
12.86%318.45M
113.23%233.14M
Secured deposit
3.29%1.29B
57.01%1.56B
6.36%1.25B
-38.70%994.45M
-7.84%1.17B
40.75%1.62B
0.86%1.27B
-40.29%1.15B
-18.71%1.26B
176.69%1.93B
Financial assets at fair value-current assets
376.25%308M
--5.57M
977.87%64.67M
----
-88.89%6M
-81.53%57M
-88.79%54M
-38.84%308.6M
-36.09%481.6M
0.92%504.6M
Total current assets
-6.69%35.3B
-5.40%37.14B
-7.76%37.83B
-3.40%39.26B
-2.99%41.01B
-4.54%40.65B
-0.27%42.28B
7.07%42.58B
17.31%42.39B
25.89%39.77B
Non-current assets
Property, plant and equipment
-1.87%2.98B
-0.70%2.99B
-0.39%3.04B
-4.34%3.02B
-2.96%3.05B
-3.84%3.15B
5.60%3.15B
14.30%3.28B
6.48%2.98B
5.67%2.87B
Investment property
-4.33%1.12B
3.51%1.17B
3.71%1.17B
49.68%1.13B
49.29%1.13B
-0.75%757.46M
-0.71%758.55M
-0.24%763.17M
-0.14%763.93M
-0.19%764.97M
Financial assets at fair value-non-current assets
-5.64%12.73M
9.97%13.77M
19.19%13.49M
31.14%12.52M
58.38%11.32M
22.65%9.55M
2.82%7.14M
-4.97%7.78M
2.90%6.95M
1.69%8.19M
Intangible assets
-41.63%221.92M
-7.81%381.85M
-2.05%380.18M
6.71%414.2M
0.00%388.15M
0.00%388.15M
0.00%388.15M
--388.15M
2,247.57%388.15M
----
Goodwill
----
----
----
----
----
----
----
----
----
0.00%16.53M
Deferred tax assets
10.20%473.65M
-13.83%418.71M
-3.37%429.81M
34.35%485.92M
28.26%444.81M
4.76%361.68M
14.16%346.82M
42.75%345.26M
19.88%303.79M
-6.52%241.86M
Special items of non-current assets
-16.98%757.83M
-12.49%897.59M
-10.70%912.84M
17.68%1.03B
27.63%1.02B
15.51%871.63M
-21.04%800.95M
-24.10%754.62M
-21.36%1.01B
-34.94%994.22M
Total non-current assets
-6.04%6.93B
-2.48%7.2B
-1.73%7.37B
7.22%7.39B
14.60%7.5B
4.95%6.89B
0.30%6.55B
10.25%6.56B
8.06%6.53B
-4.18%5.95B
Total assets
-6.58%42.23B
-4.94%44.35B
-6.83%45.2B
-1.86%46.65B
-0.63%48.51B
-3.27%47.53B
-0.19%48.82B
7.48%49.14B
15.98%48.92B
20.95%45.72B
Liabilities
Current liabilities
Accounts payable
-7.35%15.54B
-8.40%16.15B
-5.57%16.77B
4.46%17.63B
5.57%17.76B
3.12%16.88B
3.49%16.82B
16.46%16.37B
5.43%16.26B
-1.05%14.05B
Tax payable
-6.94%466.07M
17.40%289.79M
-31.62%500.84M
-39.80%246.83M
130.09%732.46M
23.26%410.05M
19.75%318.34M
413.23%332.67M
-23.68%265.83M
-86.77%64.82M
Bank loans and overdrafts
6.77%3.5B
44.79%3.55B
28.98%3.28B
-2.89%2.45B
6.32%2.54B
-10.98%2.53B
-22.58%2.39B
13.19%2.84B
26.91%3.09B
-17.20%2.51B
Financial lease liabilities-current liabilities
7.87%2.15M
-20.08%2.11M
-27.82%2M
-1.72%2.63M
0.69%2.76M
-14.40%2.68M
71.67%2.75M
86.37%3.13M
296.77%1.6M
-58.38%1.68M
Total current liabilities
-10.15%27.81B
-6.05%30.11B
-9.46%30.95B
-4.74%32.05B
-5.44%34.18B
-8.01%33.64B
-0.64%36.15B
13.14%36.57B
23.55%36.38B
27.08%32.33B
Net current assets
8.91%7.49B
-2.50%7.03B
0.74%6.88B
3.02%7.21B
11.51%6.83B
16.65%7B
1.94%6.13B
-19.34%6B
-10.17%6.01B
20.97%7.44B
Total assets less current liabilities
1.18%14.42B
-2.49%14.24B
-0.55%14.25B
5.10%14.6B
13.11%14.33B
10.53%13.89B
1.09%12.67B
-6.18%12.57B
-1.52%12.53B
8.33%13.4B
Non-current liabilities
Long-term bank loan
27.80%548.8M
-55.79%426.25M
-57.11%429.43M
14.06%964.07M
70.72%1B
1.01%845.23M
-39.11%586.54M
-64.44%836.76M
-56.61%963.23M
1.08%2.35B
Financial lease liabilities-non-current liabilities
-24.21%7.06M
-20.53%8.15M
-16.89%9.32M
-15.58%10.25M
-19.78%11.21M
-25.50%12.15M
-10.11%13.98M
-15.41%16.31M
782.85%15.55M
939.08%19.28M
Deferred tax liability
-14.82%226.89M
-16.83%242.5M
-15.54%266.36M
2.34%291.58M
46.25%315.35M
35.77%284.93M
4.34%215.63M
13.69%209.87M
36.38%206.66M
35.58%184.6M
Total non-current liabilities
11.01%782.76M
-46.53%676.9M
-46.90%705.11M
10.82%1.27B
62.70%1.33B
7.47%1.14B
-31.15%816.15M
-58.44%1.06B
-50.05%1.19B
3.69%2.56B
Total liabilities
-9.68%28.59B
-7.59%30.79B
-10.86%31.66B
-4.23%33.32B
-3.94%35.51B
-7.58%34.79B
-1.60%36.97B
7.90%37.64B
18.06%37.57B
25.02%34.88B
Total assets less total liabilities
0.67%13.64B
1.69%13.56B
4.18%13.55B
4.59%13.33B
9.70%13B
10.82%12.75B
4.45%11.85B
6.15%11.5B
9.60%11.35B
9.48%10.84B
Total equity and non-current liabilities
1.18%14.42B
-2.49%14.24B
-0.55%14.25B
5.10%14.6B
13.11%14.33B
10.53%13.89B
1.09%12.67B
-6.18%12.57B
-1.52%12.53B
8.33%13.4B
Equity
Share capital
----
--889.72M
----
----
----
----
----
----
----
----
Reserve
-1.41%626.89M
----
3.04%635.85M
----
92.77%617.06M
----
-4.59%320.1M
----
60.52%335.48M
45.67%304.88M
Other reserves
----
23.45%634.69M
----
-1.89%514.11M
----
68.81%524.01M
----
--310.41M
----
----
Retained profit
1.22%11.6B
0.50%11.51B
3.50%11.46B
5.07%11.45B
8.66%11.08B
11.94%10.9B
7.35%10.19B
7.42%9.73B
8.80%9.49B
10.05%9.06B
Shareholders' Equity
1.01%13.12B
1.38%13.03B
3.23%12.99B
4.40%12.85B
10.35%12.58B
11.85%12.31B
4.94%11.4B
5.80%11.01B
8.88%10.87B
9.65%10.4B
Non-controlling interest
-7.32%517.15M
9.98%528.04M
32.58%558.02M
9.93%480.12M
-6.82%420.9M
-12.02%436.77M
-6.47%451.71M
14.35%496.46M
28.57%482.96M
5.72%434.17M
Total equity
0.67%13.64B
1.69%13.56B
4.18%13.55B
4.59%13.33B
9.70%13B
10.82%12.75B
4.45%11.85B
6.15%11.5B
9.60%11.35B
9.48%10.84B
Total equity and total liabilities
-6.58%42.23B
-4.94%44.35B
-6.83%45.2B
-1.86%46.65B
-0.63%48.51B
-3.27%47.53B
-0.19%48.82B
7.48%49.14B
15.98%48.92B
20.95%45.72B
Currency Unit
CNY
CNY
CNY
CNY
CNY
CNY
CNY
CNY
CNY
CNY
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
PwC Zhongtian Certified Public Accountants
--
PwC Zhongtian Certified Public Accountants
--
PwC Zhongtian Certified Public Accountants
--
PwC Zhongtian Certified Public Accountants
--
PwC Zhongtian Certified Public Accountants
--
(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 -31.43%287.53M-8.21%346M27.37%419.31M9.00%376.95M24.21%329.2M11.50%345.82M-6.59%265.03M2.61%310.15M-1.71%283.72M1.23%302.26M
Developing and for sale properties -14.34%11.38B-4.51%13.74B-16.98%13.28B-10.31%14.39B-12.80%16B-12.83%16.05B6.88%18.35B17.36%18.41B23.72%17.17B27.94%15.69B
Accounts receivable 8.84%10.19B14.89%8.76B31.31%9.36B1.97%7.63B-2.58%7.13B7.90%7.48B-6.60%7.32B-6.06%6.93B18.14%7.84B1.99%7.38B
Cash and equivalents -19.24%6.47B-7.32%8.25B-15.09%8.01B8.22%8.9B21.73%9.43B7.70%8.22B-0.83%7.75B0.91%7.64B7.61%7.81B34.44%7.57B
Fixed time deposit-current assets 137.05%1.97B192.31%1.22B152.77%832.38M-2.62%416.76M-12.87%329.3M5.78%427.99M18.68%377.94M73.55%404.61M12.86%318.45M113.23%233.14M
Secured deposit 3.29%1.29B57.01%1.56B6.36%1.25B-38.70%994.45M-7.84%1.17B40.75%1.62B0.86%1.27B-40.29%1.15B-18.71%1.26B176.69%1.93B
Financial assets at fair value-current assets 376.25%308M--5.57M977.87%64.67M-----88.89%6M-81.53%57M-88.79%54M-38.84%308.6M-36.09%481.6M0.92%504.6M
Total current assets -6.69%35.3B-5.40%37.14B-7.76%37.83B-3.40%39.26B-2.99%41.01B-4.54%40.65B-0.27%42.28B7.07%42.58B17.31%42.39B25.89%39.77B
Non-current assets
Property, plant and equipment -1.87%2.98B-0.70%2.99B-0.39%3.04B-4.34%3.02B-2.96%3.05B-3.84%3.15B5.60%3.15B14.30%3.28B6.48%2.98B5.67%2.87B
Investment property -4.33%1.12B3.51%1.17B3.71%1.17B49.68%1.13B49.29%1.13B-0.75%757.46M-0.71%758.55M-0.24%763.17M-0.14%763.93M-0.19%764.97M
Financial assets at fair value-non-current assets -5.64%12.73M9.97%13.77M19.19%13.49M31.14%12.52M58.38%11.32M22.65%9.55M2.82%7.14M-4.97%7.78M2.90%6.95M1.69%8.19M
Intangible assets -41.63%221.92M-7.81%381.85M-2.05%380.18M6.71%414.2M0.00%388.15M0.00%388.15M0.00%388.15M--388.15M2,247.57%388.15M----
Goodwill ------------------------------------0.00%16.53M
Deferred tax assets 10.20%473.65M-13.83%418.71M-3.37%429.81M34.35%485.92M28.26%444.81M4.76%361.68M14.16%346.82M42.75%345.26M19.88%303.79M-6.52%241.86M
Special items of non-current assets -16.98%757.83M-12.49%897.59M-10.70%912.84M17.68%1.03B27.63%1.02B15.51%871.63M-21.04%800.95M-24.10%754.62M-21.36%1.01B-34.94%994.22M
Total non-current assets -6.04%6.93B-2.48%7.2B-1.73%7.37B7.22%7.39B14.60%7.5B4.95%6.89B0.30%6.55B10.25%6.56B8.06%6.53B-4.18%5.95B
Total assets -6.58%42.23B-4.94%44.35B-6.83%45.2B-1.86%46.65B-0.63%48.51B-3.27%47.53B-0.19%48.82B7.48%49.14B15.98%48.92B20.95%45.72B
Liabilities
Current liabilities
Accounts payable -7.35%15.54B-8.40%16.15B-5.57%16.77B4.46%17.63B5.57%17.76B3.12%16.88B3.49%16.82B16.46%16.37B5.43%16.26B-1.05%14.05B
Tax payable -6.94%466.07M17.40%289.79M-31.62%500.84M-39.80%246.83M130.09%732.46M23.26%410.05M19.75%318.34M413.23%332.67M-23.68%265.83M-86.77%64.82M
Bank loans and overdrafts 6.77%3.5B44.79%3.55B28.98%3.28B-2.89%2.45B6.32%2.54B-10.98%2.53B-22.58%2.39B13.19%2.84B26.91%3.09B-17.20%2.51B
Financial lease liabilities-current liabilities 7.87%2.15M-20.08%2.11M-27.82%2M-1.72%2.63M0.69%2.76M-14.40%2.68M71.67%2.75M86.37%3.13M296.77%1.6M-58.38%1.68M
Total current liabilities -10.15%27.81B-6.05%30.11B-9.46%30.95B-4.74%32.05B-5.44%34.18B-8.01%33.64B-0.64%36.15B13.14%36.57B23.55%36.38B27.08%32.33B
Net current assets 8.91%7.49B-2.50%7.03B0.74%6.88B3.02%7.21B11.51%6.83B16.65%7B1.94%6.13B-19.34%6B-10.17%6.01B20.97%7.44B
Total assets less current liabilities 1.18%14.42B-2.49%14.24B-0.55%14.25B5.10%14.6B13.11%14.33B10.53%13.89B1.09%12.67B-6.18%12.57B-1.52%12.53B8.33%13.4B
Non-current liabilities
Long-term bank loan 27.80%548.8M-55.79%426.25M-57.11%429.43M14.06%964.07M70.72%1B1.01%845.23M-39.11%586.54M-64.44%836.76M-56.61%963.23M1.08%2.35B
Financial lease liabilities-non-current liabilities -24.21%7.06M-20.53%8.15M-16.89%9.32M-15.58%10.25M-19.78%11.21M-25.50%12.15M-10.11%13.98M-15.41%16.31M782.85%15.55M939.08%19.28M
Deferred tax liability -14.82%226.89M-16.83%242.5M-15.54%266.36M2.34%291.58M46.25%315.35M35.77%284.93M4.34%215.63M13.69%209.87M36.38%206.66M35.58%184.6M
Total non-current liabilities 11.01%782.76M-46.53%676.9M-46.90%705.11M10.82%1.27B62.70%1.33B7.47%1.14B-31.15%816.15M-58.44%1.06B-50.05%1.19B3.69%2.56B
Total liabilities -9.68%28.59B-7.59%30.79B-10.86%31.66B-4.23%33.32B-3.94%35.51B-7.58%34.79B-1.60%36.97B7.90%37.64B18.06%37.57B25.02%34.88B
Total assets less total liabilities 0.67%13.64B1.69%13.56B4.18%13.55B4.59%13.33B9.70%13B10.82%12.75B4.45%11.85B6.15%11.5B9.60%11.35B9.48%10.84B
Total equity and non-current liabilities 1.18%14.42B-2.49%14.24B-0.55%14.25B5.10%14.6B13.11%14.33B10.53%13.89B1.09%12.67B-6.18%12.57B-1.52%12.53B8.33%13.4B
Equity
Share capital ------889.72M--------------------------------
Reserve -1.41%626.89M----3.04%635.85M----92.77%617.06M-----4.59%320.1M----60.52%335.48M45.67%304.88M
Other reserves ----23.45%634.69M-----1.89%514.11M----68.81%524.01M------310.41M--------
Retained profit 1.22%11.6B0.50%11.51B3.50%11.46B5.07%11.45B8.66%11.08B11.94%10.9B7.35%10.19B7.42%9.73B8.80%9.49B10.05%9.06B
Shareholders' Equity 1.01%13.12B1.38%13.03B3.23%12.99B4.40%12.85B10.35%12.58B11.85%12.31B4.94%11.4B5.80%11.01B8.88%10.87B9.65%10.4B
Non-controlling interest -7.32%517.15M9.98%528.04M32.58%558.02M9.93%480.12M-6.82%420.9M-12.02%436.77M-6.47%451.71M14.35%496.46M28.57%482.96M5.72%434.17M
Total equity 0.67%13.64B1.69%13.56B4.18%13.55B4.59%13.33B9.70%13B10.82%12.75B4.45%11.85B6.15%11.5B9.60%11.35B9.48%10.84B
Total equity and total liabilities -6.58%42.23B-4.94%44.35B-6.83%45.2B-1.86%46.65B-0.63%48.51B-3.27%47.53B-0.19%48.82B7.48%49.14B15.98%48.92B20.95%45.72B
Currency Unit CNYCNYCNYCNYCNYCNYCNYCNYCNYCNY
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor PwC Zhongtian Certified Public Accountants--PwC Zhongtian Certified Public Accountants--PwC Zhongtian Certified Public Accountants--PwC Zhongtian Certified Public Accountants--PwC Zhongtian Certified Public Accountants--

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