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Investments in subsidiaries (Tables) | 12 Months Ended
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Dec. 31, 2024
Investments accounted for using equity method [abstract] |
Details of Significant Subsidiaries of the Group | Details of significant subsidiaries of the Group are as follows:
Name of significant subsidiary |  | Place of incorporation/ business |  | Group’s effective equity interest
|  |  |  | 31.12.2023 |  | 31.12.2024
|  |  |  | % |  | %
Guangxi Yuchai Machinery Company Limited |  | PRC |  | 76.4 |  | 76.4
Guangxi Yuchai Marine and Genset Power Co., Ltd. |  | PRC |  | 76.4 |  | 71.4
Yuchai Simlan Technology Co., Ltd. (formerly known as Yuchai Xin-Lan New Energy Power Technology Co., Ltd.) |  | PRC |  | 67.0 |  | 67.0
Guangxi Yuchai Machinery Sales and Marketing Development Co., Ltd. (formerly known as Guangxi Yuchai Machinery Monopoly Development Co., Ltd) |  | PRC |  | 54.9 |  | 54.9
Guangxi Yuchai Foundry Co., Ltd |  | PRC |  | 76.4 |  | 76.4
HL Global Enterprises Limited |  | Singapore |  | 50.2 |  | 50.2
Subsidiary having Non-controlling Interests that are Material to the Group | The Group has the following subsidiary that has non-controlling interests (“NCI”) that are material to the Group.
|  | 31.12.2022 |  | 31.12.2023 |  | 31.12.2024
Proportion of equity interest held by NCI |  |  |  |  |  |
Yuchai |  | 23.6% |  | 23.6% |  | 23.6%
|  | 31.12.2022 |  |  | 31.12.2023 |  |  | 31.12.2024 |  |  | 31.12.2024 |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Accumulated balances of material NCI |  |  |  |  |  |  |  |  |  |  |  |
Yuchai |  |  | 2,627,354 |  |  |  | 2,741,359 |  |  |  | 2,921,456 |  |  |  | 407,240 |
Profit allocated to material NCI |  |  |  |  |  |  |  |  |  |  |  |
Yuchai |  |  | 114,700 |  |  |  | 135,173 |  |  |  | 165,388 |  |  |  | 23,054 |
Dividends paid to material NCI |  |  |  |  |  |  |  |  |  |  |  |
Yuchai |  |  | 103,199 |  |  |  | 35,702 |  |  |  | 89,229 |  |  |  | 12,438 |
Summarized Financial Information Including Goodwill on Acquisition and Consolidation Adjustment But Before Intercompany Eliminations of Subsidiaries with Material Non-controlling Interests | Summarized financial information including goodwill on acquisition and consolidation adjustments but before intercompany eliminations of subsidiaries with material non-controlling interests are as follows:
|  | 31.12.2022 |
|  | Yuchai RMB’000 |
Summarized statement of comprehensive income |  |  |
Revenue |  |  | 15,998,041 |
Profit after tax |  |  | 355,140 |
Total comprehensive income for the year |  |  | 355,936 |
Attributable to NCI |  |  | 114,700 |
Summarized statement of cash flows |  |  |
Operating |  |  | (82,444 | )
Investing |  |  | (221,126 | )
Financing |  |  | (181,072 | )
Net decrease in cash and cash equivalents |  |  | (484,642 | )
|  | 31.12.2023 |
|  | Yuchai RMB’000 |
Summarized statement of financial position |  |  |
Current assets |  |  | 18,073,115 |
Non-current assets, excluding goodwill |  |  | 6,293,318 |
Goodwill |  |  | 212,636 |
Current liabilities |  |  | (12,029,500 | )
Non-current liabilities |  |  | (1,457,329 | )
Net assets |  |  | 11,092,240 |
Total equity |  |  | 11,092,240 |
Attributable to NCI |  |  | 2,741,359 |
Summarized statement of comprehensive income |  |  |
Revenue |  |  | 18,015,280 |
Profit after tax |  |  | 431,697 |
Total comprehensive income for the year |  |  | 442,666 |
Attributable to NCI |  |  | 135,173 |
Summarized statement of cash flows |  |  |
Operating |  |  | 1,261,921 |
Investing |  |  | 23,243 |
Financing |  |  | (67,590 | )
Net increase in cash and cash equivalents |  |  | 1,217,574 |
4. Investments in subsidiaries (cont’d)
|  | 31.12.2024 |
|  | Yuchai |
|  | RMB’000 |  |  | US$’000 |
Summarized statement of financial position |  |  |  |  |  |
Current assets |  |  | 19,675,359 |  |  |  | 2,742,669 |
Non-current assets, excluding goodwill |  |  | 6,225,707 |  |  |  | 867,839 |
Goodwill |  |  | 212,636 |  |  |  | 29,641 |
Current liabilities |  |  | (13,208,372 | ) |  |  | (1,841,196 | )
Non-current liabilities |  |  | (1,451,625 | ) |  |  | (202,351 | )
Net assets |  |  | 11,453,705 |  |  |  | 1,596,602 |
Total equity |  |  | 11,453,705 |  |  |  | 1,596,602 |
Attributable to NCI |  |  | 2,921,456 |  |  |  | 407,240 |
Summarized statement of comprehensive income |  |  |  |  |  |
Revenue |  |  | 19,102,797 |  |  |  | 2,662,856 |
Profit after tax |  |  | 511,379 |  |  |  | 71,284 |
Total comprehensive income for the year |  |  | 515,926 |  |  |  | 71,918 |
Attributable to NCI |  |  | 165,388 |  |  |  | 23,054 |
Summarized statement of cash flows |  |  |  |  |  |
Operating |  |  | 837,220 |  |  |  | 116,705 |
Investing |  |  | 18,761 |  |  |  | 2,615 |
Financing |  |  | (293,216 | ) |  |  | (40,873 | )
Net increase in cash and cash equivalents |  |  | 562,765 |  |  |  | 78,447 |
Schedule of assets and liabilities of the disposal recorded in the consolidated financial statements and cash flow | The value of assets and liabilities of the disposal recorded in the consolidated financial statements and the cash flow effect of the disposals were:
|  | 31.12.2023 |
|  | RMB’000 |
Property, plant and equipment |  |  | 41,111 |
Right-of-use assets |  |  | 22,782 |
Trade and other receivables |  |  | 47,595 |
Cash and cash equivalents |  |  | 32,056 |
|  |  | 143,544 |
Trade and other payables |  |  | (20,109 | )
Provision for warranty |  |  | (2,145 | )
Contract liabilities |  |  | (104 | )
Carrying value of net assets |  |  | 121,186 |
Gain on disposal: |  |  |
Total estimated consideration less cost of disposal |  |  | 234,228 |
Net assets derecognized |  |  | (121,186 | )
Gain on disposal of the subsidiary (Note 7.2(a)) |  |  | 113,042 |
Total estimated consideration less cost of disposal (i) |  |  | 234,228 |
Add: Transaction cost unpaid |  |  | 7,506 |
Less: Sales proceed received but restricted in use |  |  | (5,000 | )
Less: Cash and cash equivalents of a subsidiary |  |  | (32,056 | )
Less: Total estimated consideration due from acquirer |  |  | (236,734 | )
Net cash outflow on disposal of a subsidiary |  |  | (32,056 | )
Note: The estimated consideration is RMB 179.9 million, along with the estimated book value of cash and cash equivalents and agreed-upon fair value for the equipment in Suzhou Reman as of December 31, 2023.

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