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v3.25.1

Segment information | 12 Months Ended
--- | ---
Dec. 31, 2024
Disclosure of operating segments [abstract] |
Segment information | 31. Segment information For management purposes, the Group is organized into business units based on their products and services, and has two reportable operating segments as follows: • Yuchai primarily conducts manufacturing for on- and off-road powertrain solutions and applications which are mainly distributed in the PRC market. • HLGE is engaged in hospitality and property development activities conducted mainly in Malaysia. HLGE is listed on the Main Board of the Singapore Exchange. Management monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment.
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) |  | (11,471) | (i) | — |  | (59,065)
Other material non-cash items |  |  |  |  |  |  |  |  |  |
Impairment of property, plant and equipment |  | (17,278) |  | — |  | — |  | — |  | (17,278)
Impairment of trade and other receivables |  | 459 |  | — |  | — |  | — |  | 459
Warranties |  | (317,076) |  | — |  | — |  | — |  | (317,076)
Segment profit after tax |  | 355,140 |  | 5,152 |  | (24,280) |  | (351) |  | 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) |  | (76,081) | (ii) | 6,589 |  | (12,302,492)
Others |  |  |  |  |  |  |  |  |  |
Investment in joint ventures |  | 150,219 |  | 4,484 |  | — |  | — |  | 154,703
Capital expenditure |  | 352,737 |  | 564 |  | 47 |  | — |  | 353,348
31. Segment information (cont’d)
Year ended December 31, 2023 |  | 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) |  | 18,015,280 |  | 31,069 |  | — |  | — |  | 18,046,349
Results |  |  |  |  |  |  |  |  |  |
Interest income |  | 108,792 |  | 9,545 |  | 35,792 |  | — |  | 154,129
Interest expense |  | (95,483) |  | (42) |  | (62) |  | — |  | (95,587)
Depreciation and amortization |  | (659,426) |  | (4,934) |  | (705) |  | — |  | (665,065)
Gain on disposal of a subsidiary |  | 113,042 |  | — |  | — |  | — |  | 113,042
Share of results of associates and joint venture |  | 62,041 |  | 37 |  | — |  | — |  | 62,078
Income tax expense |  | (131,021) |  | (535) |  | (16,940) | (i) | — |  | (148,496)
Other material non-cash items |  |  |  |  |  |  |  |  |  |
Impairment of property, plant and equipment |  | (44,667) |  | — |  | — |  | — |  | (44,667)
Impairment of trade and other receivables |  | (23,832) |  | (26) |  | — |  | — |  | (23,858)
Warranties |  | (414,021) |  | — |  | — |  | — |  | (414,021)
Segment profit after tax |  | 431,697 |  | 9,534 |  | (17,931) |  | (444) |  | 422,856
Total assets |  | 24,579,069 |  | 423,968 |  | 2,258,575 |  | (1,503,994) |  | 25,757,618
Total liabilities |  | (13,486,829) |  | (11,307) |  | (86,787) | (ii) | 2,930 |  | (13,581,993)
Others |  |  |  |  |  |  |  |  |  |
Investment in joint ventures |  | 235,558 |  | 1,671 |  | — |  | — |  | 237,229
Capital expenditure |  | 176,782 |  | 2,059 |  | 35 |  | — |  | 178,876
Year ended December 31, 2024 |  | 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) |  | 19,102,797 |  | 30,778 |  | — |  | — |  | 19,133,575 |  | 2,667,146
Results |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  | 91,649 |  | 10,243 |  | 31,748 |  | — |  | 133,640 |  | 18,629
Interest expense |  | (73,961) |  | (21) |  | (57) |  | — |  | (74,039) |  | (10,321)
Depreciation and amortization |  | (708,986) |  | (5,103) |  | (741) |  | — |  | (714,830) |  | (99,644)
Share of results of associates and joint venture |  | 101,564 |  | (16) |  | — |  | — |  | 101,548 |  | 14,155
Income tax expense |  | (109,613) |  | (889) |  | (18,296) | (i) | — |  | (128,798) |  | (17,954)
Other material non-cash items |  |  |  |  |  |  |  |  |  |  |  |
Impairment of property, plant and equipment |  | (7,332) |  | — |  | — |  | — |  | (7,332) |  | (1,022)
Impairment of intangible assets |  | (31,130) |  | — |  | — |  | — |  | (31,130) |  | (4,339)
Impairment of trade and other receivables |  | (185,534) |  | 11 |  | — |  | — |  | (185,523) |  | (25,861)
Warranties |  | 626,255 |  | — |  | — |  | — |  | 626,255 |  | 87,298
Segment profit after tax |  | 516,257 |  | 8,842 |  | (33,525) |  | 168 |  | 491,742 |  | 68,547
Total assets |  | 26,113,702 |  | 437,971 |  | 2,000,776 |  | (1,504,355) |  | 27,048,094 |  | 3,770,401
Total liabilities |  | (14,655,119) |  | (11,652) |  | (85,218) | (ii) | 3,460 |  | (14,748,529) |  | (2,055,888)
Others |  |  |  |  |  |  |  |  |  |  |  |
Investment in joint ventures |  | 338,568 |  | 11 |  | — |  | — |  | 338,579 |  | 47,197
Capital expenditure |  | 349,696 |  | 2,129 |  | 1,004 |  | — |  | 352,829 |  | 49,183
31. Segment information (cont’d) Note: (i) This relates mainly to the deferred tax expense relating to withholding tax on dividends from Yuchai. (ii) 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. Geographic information The geographic information for revenue from external customers is disclosed in Note 6.1. Major customer Revenues from two customers of Yuchai segment amounted to RMB 3.1 billion (US$431.2 million) (2023: RMB 2.3 billion; 2022: RMB 2.3 billion) and RMB 2.1 billion (US$295.6 million) (2023: RMB 2.0 billion; 2022: RMB 2.3 billion) respectively. Non-current assets
|  | 31.12.2023 |  |  | 31.12.2024 |  |  | 31.12.2024 |
|  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
PRC |  |  | 5,957,205 |  |  |  | 5,881,698 |  |  |  | 819,886 |
Other countries |  |  | 87,554 |  |  |  | 104,422 |  |  |  | 14,557 |
|  |  | 6,044,759 |  |  |  | 5,986,120 |  |  |  | 834,443 |
Non-current assets for this purpose consist of property, plant and equipment, right-of-use assets, investment in joint ventures and associates, investment property, intangible assets and goodwill.

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