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Segment information (Tables)

12 Months Ended

Dec. 31, 2023

Text block [abstract]

Summary of Segment Information

Year ended December 31, 2021		Yuchai				HLGE				Corporate				Eliminations/ adjustment				Consolidated financial statements
		RMB’000				RMB’000				RMB’000				RMB’000				RMB’000
Revenue
Total external revenue (Note 6.1)			21,254,134				11,796				—				—				21,265,930
Results
Interest income			129,520				1,363				1,200				—				132,083
Interest expense			(111,747	)			(19	)			(26	)			—				(111,792	)
Depreciation and amortization			(567,465	)			(5,221	)			(910	)			—				(573,596	)
Share of results of associates and joint venture			(96,658	)			763				—				—				(95,895	)
Income tax expense			(29,043	)			(245	)			—				(14,528	)(1)			(43,816	)
Other material non-cash items
Impairment of property, plant and equipment			(7,227	)			—				—				—				(7,227	)
Warranties			(292,157	)			—				—				—				(292,157	)
Segment profit after tax			443,499				(6,728	)			(20,321	)			(8,556	)			407,894
Total assets			23,897,506				368,415				2,146,060				(1,506,672	)			24,905,309
Total liabilities			(13,206,953	)			(10,322	)			(13,550	)			(59,140	)(2)			(13,289,965	)
Others
Investment in joint ventures			147,106				3,989				—				—				151,095
Capital expenditure			474,562				4,310				19				—				478,891

Year ended December 31, 2022		Yuchai				HLGE				Corporate				Eliminations/ adjustment				Consolidated financial statements
		RMB’000				RMB’000				RMB’000				RMB’000				RMB’000
Revenue
Total external revenue (Note 6.1)			15,997,766				32,870				—				—				16,030,636
Results
Interest income			116,668				2,902				12,309				—				131,879
Interest expense			(90,846	)			(49	)			(14	)			—				(90,909	)
Depreciation and amortization			(619,000	)			(4,770	)			(922	)			—				(624,692	)
Share of results of associates and joint venture			(29,554	)			461				—				—				(29,093	)
Income tax expense			(47,555	)			(39	)			(9	)			(11,462	)(1)			(59,065	)
Other material non-cash items
Impairment of property, plant and equipment			(17,278	)			—				—				—				(17,278	)
Warranties			(317,076	)			—				—				—				(317,076	)
Segment profit after tax			354,865				5,152				(18,245	)			(6,111	)			335,661
Total assets			23,020,241				405,871				2,215,652				(1,504,208	)			24,137,556
Total liabilities			(12,220,938	)			(12,062	)			(14,256	)			(55,236	)(2)			(12,302,492	)
Others
Investment in joint ventures			150,219				4,484				—				—				154,703
Capital expenditure			352,737				564				47				—				353,348

Year ended December 31, 2023		Yuchai				HLGE				Corporate				Eliminations/ adjustment				Consolidated financial statements				Consolidated financial statements
		RMB’000				RMB’000				RMB’000				RMB’000				RMB’000				US$’000
Revenue
Total external revenue (Note 6.1)			18,015,280				31,069				—				—				18,046,349				2,540,451
Results
Interest income			108,792				9,545				35,792				—				154,129				21,697
Interest expense			(95,483	)			(42	)			(62	)			—				(95,587	)			(13,456	)
Depreciation and amortization			(659,426	)			(4,934	)			(705	)			—				(665,065	)			(93,624	)
Gain on disposal of a subsidiary			113,042				—				—				—				113,042				15,913
Share of results of associates and joint venture			62,041				37				—				—				62,078				8,739
Income tax expense			(131,021	)			(535	)			(14,048	)			(2,892	)(1)			(148,496	)			(20,904	)
Other material non-cash items
Impairment of property, plant and equipment			(44,667	)			—				—				—				(44,667	)			(6,288	)
Warranties			(414,021	)			—				—				—				(414,021	)			(58,283	)
Segment profit after tax			431,697				9,534				(11,420	)			(6,955	)			422,856				59,527
Total assets			24,579,069				423,968				2,258,575				(1,503,994	)			25,757,618				3,625,995
Total liabilities			(13,486,829	)			(11,307	)			(22,070	)			(61,787	)(2)			(13,581,993	)			(1,911,987	)
Others
Investment in joint ventures			235,558				1,671				—				—				237,229				33,396
Capital expenditure			176,782				2,059				35				—				178,876				25,181

Note:

(1)  This relates mainly to the deferred tax expense relating to withholding tax on dividends from Yuchai.

(2)  This relates mainly to the deferred tax liabilities relating to cumulative withholding tax on dividends that are expected to be declared from income earned after December 31, 2007 by Yuchai.

Summary of Geographic Information

Non-current assets

		31.12.2022				31.12.2023				31.12.2023
		RMB’000				RMB’000				US$’000
People’s Republic of China			6,281,907				5,957,205				838,617
Other countries			90,520				87,554				12,325
			6,372,427				6,044,759				850,942

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