Results Snapshot
Figures in Million
Consolidated - Profit And Loss Results
Dec'25
Dec'24
Dec'23
Dec'22
Dec'21
Dec'20
No of Months
12
12
12
12
12
12
Operating Income
762.00
749.00
658.00
658.00
652.00
451.00
Less :Inter divisional transfers
0.00
0.00
0.00
0.00
0.00
0.00
Less: Excise
0.00
0.00
0.00
0.00
0.00
0.00
Net Sales
762.00
749.00
658.00
658.00
652.00
451.00
Expenditure (Ex Depriciation)
Stock Adjustments
0.00
0.00
0.00
0.00
0.00
0.00
Raw Materials Consumed
0.00
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
0.00
0.00
0.00
0.00
0.00
0.00
Employee Cost
0.00
0.00
0.00
0.00
83.00
59.00
Operating Expenses
8.00
2.00
4.00
14.00
18.00
10.00
General and Administration Expenses
42.00
43.00
36.00
49.00
34.00
23.00
Selling and Distribution Expenses
0.00
0.00
0.00
0.00
0.00
0.00
Cost of Software developments
0.00
0.00
0.00
0.00
0.00
0.00
Miscellaneous Expenses
0.00
0.00
0.00
0.00
0.00
0.00
Expenses Capitalised
0.00
0.00
0.00
0.00
0.00
0.00
Total Expenditure
691.00
660.00
585.00
566.00
523.00
338.00
Operating Profit (PBDIT) excl Other Income
71.00
88.00
73.00
92.00
129.00
112.00
Other Income
2.00
-1.00
4.00
5.00
1.00
1.00
Operating Profit (PBDIT)
157.00
157.00
137.00
143.00
165.00
138.00
Interest
8.00
2.00
4.00
14.00
18.00
10.00
Profit before Depriciation and Tax
0.00
0.00
0.00
0.00
0.00
0.00
Depreciation
90.00
73.00
62.00
50.00
41.00
29.00
Profit Before Taxation & Exceptional Items
0.00
0.00
0.00
0.00
0.00
0.00
Exceptional Income / Expenses
0.00
0.00
0.00
0.00
0.00
0.00
Profit Before Tax
58.00
81.00
70.00
78.00
106.00
98.00
Provision for Tax
5.00
10.00
8.00
5.00
14.00
14.00
Profit After Tax
52.00
71.00
61.00
73.00
91.00
84.00
Extraordinary Items
0.00
0.00
0.00
0.00
0.00
0.00
Adj to Profit After Tax
0.00
0.00
0.00
0.00
0.00
0.00
Profit Balance B/F
0.00
0.00
0.00
0.00
0.00
0.00
Profit Available for appropriations
0.00
0.00
0.00
0.00
0.00
0.00
Appropriations
0.00
0.00
0.00
0.00
0.00
0.00
Equity Dividend (%)
Earnings Per Share
0.49
0.67
0.57
0.68
0.85
0.78
Profit And Loss Analysis Highlights
Net Sales
YoY Growth in year ended Dec 2025 is 1.80% vs 13.84% in Dec 2024
Operating Profit (PBDIT) excl Other Income
YoY Growth in year ended Dec 2025 is -19.86% vs 21.41% in Dec 2024
Interest
YoY Growth in year ended Dec 2025 is 213.96% vs -36.94% in Dec 2024
Profit After Tax
YoY Growth in year ended Dec 2025 is -25.94% vs 15.52% in Dec 2024
Compare Profit and Loss Results of Guangdong Yangshan United Precision Manufacturing Co., Ltd.
Figures in Million
consolidated - Profit And Loss Results
Change(CNY)
Change(%)
No of Months
12
12
Operating Income
762.00
0
762.00
0%
Less :Inter divisional transfers
0.00
0
0.00
0%
Less: Excise
0.00
0
0.00
0%
Net Sales
762.00
0
762.00
0%
Expenditure (Ex Depriciation)
Stock Adjustments
0.00
0
0.00
0%
Raw Materials Consumed
0.00
0
0.00
0%
Power & Fuel Cost
0.00
0
0.00
0%
Employee Cost
0.00
0
0.00
0%
Operating Expenses
8.00
0
8.00
0%
General and Administration Expenses
42.00
0
42.00
0%
Selling and Distribution Expenses
0.00
0
0.00
0%
Cost of Software developments
0.00
0
0.00
0%
Miscellaneous Expenses
0.00
0
0.00
0%
Expenses Capitalised
0.00
0
0.00
0%
Total Expenditure
691.00
0
691.00
0%
Operating Profit (PBDIT) excl Other Income
71.00
0.00
71.00
0%
Other Income
2.00
0
2.00
0%
Operating Profit (PBDIT)
157.00
0
157.00
0%
Interest
8.00
0
8.00
0%
Profit before Depriciation and Tax
0.00
0
0.00
0%
Depreciation
90.00
0
90.00
0%
Profit Before Taxation & Exceptional Items
0.00
0
0.00
0%
Exceptional Income / Expenses
0.00
0
0.00
0%
Profit Before Tax
58.00
0
58.00
0%
Provision for Tax
5.00
0
5.00
0%
Profit After Tax
52.00
0
52.00
0%
Extraordinary Items
0.00
0
0.00
0%
Adj to Profit After Tax
0.00
0
0.00
0%
Profit Balance B/F
0.00
0
0.00
0%
Profit Available for appropriations
0.00
0
0.00
0%
Appropriations
0.00
0
0.00
0%
Equity Dividend (%)
0%
0%
0.00
Earnings Per Share
0.495
0
0.49
0%
Profit And Loss - Net Sales
Net Sales 762.98 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 1.80% vs 13.84% in Dec 2024
Profit And Loss - Operating Profit (PBDIT)
Operating Profit (PBDIT) 71.15 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is -19.86% vs 21.41% in Dec 2024
Profit And Loss - Interest
Interest 8.60 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 213.96% vs -36.94% in Dec 2024
Profit And Loss - Profit After Tax
Profit After Tax 52.92 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is -25.94% vs 15.52% in Dec 2024






