XML 134 R123.htm IDEA: XBRL DOCUMENT v3.25.1
Intangible Assets - Additional Information (Detail)
¥ in Thousands, $ in Thousands
 12 Months Ended
Dec. 31, 2024
CNY (¥)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
CNY (¥)
Dec. 31, 2019
CNY (¥)
Dec. 31, 2024
USD ($)
Disclosure of detailed information about intangible assets [line items]          
Intangible asset, carrying amount ¥ 1,922,854   ¥ 1,951,133   $ 268,039
Impairment loss 0   0    
Capitalized developemnt costs gross ¥ 1,922,854   ¥ 1,951,133   $ 268,039
Guangxi Yuchai Machinery Company Limited [member]          
Disclosure of detailed information about intangible assets [line items]          
Pre-tax discount rate that would result in an impairment 19.20%   20.90%   19.20%
Pre-tax discount rate applied to cash flow projection 13.20%   15.10%   13.20%
Impairment on goodwill ¥ 0        
Long term rates used to extrapolate the budget 1.00%   1.00%   1.00%
Guangxi Yuchai Machinery Company Limited [member] | Top of range [member]          
Disclosure of detailed information about intangible assets [line items]          
Percentage decrease in demand that would result in an impairment 10.30%   12.90%   10.30%
Technology development cost [member]          
Disclosure of detailed information about intangible assets [line items]          
Intangible asset, carrying amount ¥ 204,300   ¥ 186,200   $ 28,500
Capitalized developemnt costs gross 539,600   484,100   $ 75,200
Technology Know How [Member]          
Disclosure of detailed information about intangible assets [line items]          
Transfers from development costs to Technology Know-how ¥ 117,600 $ 16,400 ¥ 754,400    
Development costs [member]          
Disclosure of detailed information about intangible assets [line items]          
Pre-tax discount rate 15.00% 15.00% 15.10%    
Estimation of future business projection The Group performs an impairment test on the development costs that are not available for use. In 2023, no impairment has been identified. In 2024, the Group recognized impairment losses of RMB 31.1 million (US$4.3 million) in the consolidated statement of profit or loss under “Research and development expenses” in respect of development costs of a discontinued research and development project. The recoverable amount was determined based on its value in use using the discounted cash flow approach. Cash flows were projected based on historical growth, past experience and management best estimation of future business outlook. In 2024, the Group used 5-8 years (2023: 6-10 years) forecast and were based on the updated financial budgets approved by the senior management with no terminal value. Apart from the discontinued R&D project, there is no impairment charge in relation to the other on-going R&D developments. The Group performs an impairment test on the development costs that are not available for use. In 2023, no impairment has been identified. In 2024, the Group recognized impairment losses of RMB 31.1 million (US$4.3 million) in the consolidated statement of profit or loss under “Research and development expenses” in respect of development costs of a discontinued research and development project. The recoverable amount was determined based on its value in use using the discounted cash flow approach. Cash flows were projected based on historical growth, past experience and management best estimation of future business outlook. In 2024, the Group used 5-8 years (2023: 6-10 years) forecast and were based on the updated financial budgets approved by the senior management with no terminal value. Apart from the discontinued R&D project, there is no impairment charge in relation to the other on-going R&D developments.      
Pre-tax discount rate that would results in an impairment 20.30%   16.00%   20.30%
Impairment loss ¥ 31,100 $ 4,300 ¥ 0    
Development costs [member] | Bottom of range [member]          
Disclosure of detailed information about intangible assets [line items]          
Estimated revenue growth rate 10.00% 10.00%      
Percentage decrease in demand that would result in an impairment 27.50%   6.60%   27.50%
Development costs [member] | Top of range [member]          
Disclosure of detailed information about intangible assets [line items]          
Estimated revenue growth rate 25.00% 25.00%      
Trademarks [member]          
Disclosure of detailed information about intangible assets [line items]          
Impairment on goodwill ¥ 0   ¥ 0    
Payment for trademark license fee       ¥ 169,800  
Other On-Going Research and Developments [Member]          
Disclosure of detailed information about intangible assets [line items]          
Impairment loss ¥ 0