EX-99.2 3 ck0000932695-ex99_2.htm EX-99.2 EX-99.2

Exhibit 99.2

CHINA YUCHAI INTERNATIONAL LIMITED

UNAUDITED CONSOLIDATED INCOME STATEMENTS

For the six months ended December 31, 2025 and 2024

(RMB and US$ amounts expressed in thousands, except per share data)

 

 

 

Second Half of 2025

 

 

Second Half of 2024

 

 

RMB’000

 

 

US$’000

 

 

RMB’000

 

 

US$’000

 

Revenue

 

 

11,783,844

 

 

 

1,676,509

 

 

 

8,827,151

 

 

 

1,255,855

 

Cost of sales

 

 

(9,555,661

)

 

 

(1,359,501

)

 

 

(7,420,695

)

 

 

(1,055,756

)

Gross profit

 

 

2,228,183

 

 

 

317,008

 

 

 

1,406,456

 

 

 

200,099

 

Other operating income, net

 

 

224,510

 

 

 

31,941

 

 

 

401,548

 

 

 

57,129

 

Research and development expenses

 

 

(874,914

)

 

 

(124,476

)

 

 

(591,099

)

 

 

(84,097

)

Selling, general and administrative expenses

 

 

(1,108,611

)

 

 

(157,724

)

 

 

(1,056,825

)

 

 

(150,356

)

Operating profit

 

 

469,168

 

 

 

66,749

 

 

 

160,080

 

 

 

22,775

 

Finance costs

 

 

(29,571

)

 

 

(4,207

)

 

 

(37,057

)

 

 

(5,272

)

Share of results of associates and joint ventures

 

 

49,657

 

 

 

7,065

 

 

 

58,473

 

 

 

8,319

 

Profit before tax

 

 

489,254

 

 

 

69,607

 

 

 

181,496

 

 

 

25,822

 

Income tax expense

 

 

(213,523

)

 

 

(30,378

)

 

 

(26,357

)

 

 

(3,750

)

Profit for the period

 

 

275,731

 

 

 

39,229

 

 

 

155,139

 

 

 

22,072

 

Attributable to:

 

 

 

 

 

 

 

 

 

 

 

 

Equity holders of the Company

 

 

171,600

 

 

 

24,414

 

 

 

82,725

 

 

 

11,769

 

Non-controlling interests

 

 

104,131

 

 

 

14,815

 

 

 

72,414

 

 

 

10,303

 

 

 

275,731

 

 

 

39,229

 

 

 

155,139

 

 

 

22,072

 

Net earnings per share

 

 

 

 

 

 

 

 

 

 

 

 

- Basic

 

 

4.57

 

 

 

0.65

 

 

 

2.19

 

 

 

0.31

 

- Diluted

 

 

4.57

 

 

 

0.65

 

 

 

2.19

 

 

 

0.31

 

Unit Sales

 

 

210,913

 

 

 

 

 

 

163,843

 

 

 

 

 

 

 

Note: Revenue and Cost of Sales for first half of 2025 were adjusted downwards by RMB 928,239 thousand to RMB 12,877,928 thousand with the corresponding cost of sales reduced by RMB 928,239 thousand to RMB 11,038,464 thousand. There were no changes to the Gross Profit, Operating Profit and Profit before tax and Profit for the period.

 

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CHINA YUCHAI INTERNATIONAL LIMITED

UNAUDITED CONSOLIDATED INCOME STATEMENTS

For the years ended December 31, 2025 and 2024

(RMB and US$ amounts expressed in thousands, except per share data)

 

 

 

December 31, 2025
(Unaudited)

 

 

December 31, 2024
(Audited)

 

 

RMB’000

 

 

US$’000

 

 

RMB’000

 

 

US$’000

 

Revenue

 

 

24,661,772

 

 

 

3,508,675

 

 

 

19,133,575

 

 

 

2,722,168

 

Cost of sales

 

 

(20,594,125

)

 

 

(2,929,963

)

 

 

(16,315,074

)

 

 

(2,321,175

)

Gross profit

 

 

4,067,647

 

 

 

578,712

 

 

 

2,818,501

 

 

 

400,993

 

Other operating income, net

 

 

445,946

 

 

 

63,445

 

 

 

575,658

 

 

 

81,900

 

Research and development expenses

 

 

(1,351,607

)

 

 

(192,296

)

 

 

(984,659

)

 

 

(140,089

)

Selling, general and administrative expenses

 

 

(2,071,102

)

 

 

(294,659

)

 

 

(1,812,526

)

 

 

(257,871

)

Operating profit

 

 

1,090,884

 

 

 

155,202

 

 

 

596,974

 

 

 

84,933

 

Finance costs

 

 

(61,765

)

 

 

(8,787

)

 

 

(77,982

)

 

 

(11,095

)

Share of results of associates and joint ventures

 

 

111,064

 

 

 

15,801

 

 

 

101,548

 

 

 

14,447

 

Profit before tax

 

 

1,140,183

 

 

 

162,216

 

 

 

620,540

 

 

 

88,285

 

Income tax expense

 

 

(329,682

)

 

 

(46,905

)

 

 

(128,798

)

 

 

(18,324

)

Profit for the year

 

 

810,501

 

 

 

115,311

 

 

 

491,742

 

 

 

69,961

 

Attributable to:

 

 

 

 

 

 

 

 

 

 

 

 

Equity holders of the Company

 

 

537,390

 

 

 

76,455

 

 

 

323,055

 

 

 

45,962

 

Non-controlling interests

 

 

273,111

 

 

 

38,856

 

 

 

168,687

 

 

 

23,999

 

 

 

810,501

 

 

 

115,311

 

 

 

491,742

 

 

 

69,961

 

Net earnings per share

 

 

 

 

 

 

 

 

 

 

 

 

- Basic

 

 

14.32

 

 

 

2.04

 

 

 

8.21

 

 

 

1.17

 

- Diluted

 

 

14.32

 

 

 

2.04

 

 

 

8.21

 

 

 

1.17

 

Unit Sales

 

 

461,309

 

 

 

 

 

 

356,586

 

 

 

 

 

 

 

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CHINA YUCHAI INTERNATIONAL LIMITED

SELECTED UNAUDITED CONSOLIDATED FINANCIAL POSITION ITEMS

For the years ended December 31, 2025 and December 31, 2024

(RMB and US$ amounts expressed in thousands)

 

 

 

 

December 31, 2025
 (Unaudited)

 

 

December 31, 2024 (Audited)

 

 

 

RMB’000

 

 

US$’000

 

 

RMB’000

 

Cash and bank balances

 

 

7,913,083

 

 

 

1,125,809

 

 

 

6,433,593

 

Trade and bills receivables

 

 

10,417,060

 

 

 

1,482,054

 

 

 

8,809,068

 

Inventories

 

 

5,565,489

 

 

 

791,812

 

 

 

4,654,448

 

Trade and bills payables

 

 

11,059,518

 

 

 

1,573,457

 

 

 

8,499,755

 

Short-term and long-term loans and borrowings

 

 

2,020,020

 

 

 

287,392

 

 

 

2,509,800

 

Equity attributable to equity holders of the Company

 

 

9,580,961

 

 

 

1,363,101

 

 

 

9,164,625

 

 

 

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