EX-99.2 3 d22536dex992.htm EX-99.2

EX-99.2

Exhibit 99.2

CHINA YUCHAI INTERNATIONAL LIMITED

UNAUDITED CONSOLIDATED STATEMENTS OF PROFIT OR LOSS

For the quarters ended June 30, 2015 and 2014

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

		June 30, 2015								June 30, 2014
		RMB ‘000				US$ ‘000				RMB ‘000				US$ ‘000
Revenue			4,121,904				674,219				4,212,298				689,005
Cost of goods sold			(3,284,735	)			(537,283	)			(3,395,460	)			(555,395	)
Gross profit			837,169				136,936				816,838				133,610
Other operating income			16,499				2,699				12,035				1,969
Research and development costs			(138,855	)			(22,712	)			(122,183	)			(19,985	)
Selling, distribution and administrative costs			(374,101	)			(61,192	)			(379,509	)			(62,076	)
Operating profit			340,712				55,731				327,181				53,518
Finance costs			(29,755	)			(4,867	)			(30,656	)			(5,014	)
Share of profit/(loss) of associates			36				6				(61	)			(10	)
Share of loss of joint ventures			(6,547	)			(1,071	)			(9,021	)			(1,476	)
Profit before tax			304,446				49,799				287,443				47,018
Income tax expense			(60,741	)			(9,935	)			(58,180	)			(9,516	)
Profit for the period			243,705				39,864				229,263				37,502
Attributable to:
Equity holders of the parent			176,400				28,855				165,361				27,050
Non-controlling interests			67,305				11,009				63,902				10,452
			243,705				39,864				229,263				37,502
Net earnings per common share			4.62			$	0.76				4.44			$	0.73
Unit sales			115,208								127,799

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CHINA YUCHAI INTERNATIONAL LIMITED

UNAUDITED CONSOLIDATED STATEMENTS OF PROFIT OR LOSS

For the six months ended June 30, 2015 and 2014

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

		June 30, 2015								June 30, 2014
		RMB ‘000				US$ ‘000				RMB ‘000				US$ ‘000
Revenue			7,801,906				1,276,156				8,763,058				1,433,371
Cost of goods sold			(6,290,307	)			(1,028,904	)			(7,157,867	)			(1,170,810	)
Gross profit			1,511,599				247,252				1,605,191				262,561
Other operating income			18,001				2,944				41,531				6,793
Research and development costs			(252,157	)			(41,245	)			(227,102	)			(37,147	)
Selling, distribution and administrative costs			(708,598	)			(115,905	)			(745,725	)			(121,978	)
Operating profit			568,845				93,046				673,895				110,229
Finance costs			(63,381	)			(10,367	)			(68,456	)			(11,197	)
Share of profit of associates			63				10				155				25
Share of loss of joint ventures			(13,330	)			(2,180	)			(24,191	)			(3,957	)
Profit before tax			492,197				80,509				581,403				95,100
Income tax expense			(100,107	)			(16,374	)			(114,361	)			(18,706	)
Profit for the period			392,090				64,135				467,042				76,394
Attributable to:
Equity holders of the parent			281,755				46,088				345,325				56,485
Non-controlling interests			110,335				18,047				121,717				19,909
			392,090				64,135				467,042				76,394
Net earnings per common share			7.38			$	1.21				9.27			$	1.52
Unit sales			220,254								279,708

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CHINA YUCHAI INTERNATIONAL LIMITED

SELECTED UNAUDITED CONSOLIDATED BALANCE SHEET ITEMS

(RMB and US$ amounts expressed in thousands)

		As of June 30, 2015								As of December 31, 2014 (audited)
		RMB’000				US$’000				RMB’000
Cash and bank balances			3,358,830				549,403				2,509,034
Trade and bills receivables			7,678,095				1,255,904				8,113,094
Inventories			1,922,041				314,388				1,921,180
Trade and bills payables			4,455,386				728,766				4,214,289
Short-term and long-term interest-bearing loans and borrowings			2,328,542				380,879				2,286,717
Equity attributable to equity holders of the parent			7,019,074				1,148,108				6,988,432

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