BYD Company Limited Financial Statements FY2021-FY2026

BYD Company Limited (HKEX: 1211) Financial Statements in Beancount — Open Ledger

BYD's income statement and balance sheet, FY2021 through FY2026H1, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own annual and interim reports (HKEX) filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/byd

Latest analysis: BYD H1 2026 Earnings: Profit Falls 20.5% as Overseas Sales Pass Half of Revenue

Key Figures

Amounts in MRMB (millions of Chinese yuan (renminbi)), exactly as the ledger records them.

What's Inside

Fiscal years end December 31 (calendar year). FY2026H1 = six months ended June 30, 2026. All figures sourced from BYD Company Limited's RMB filings on HKEX (H shares 01211; A shares 002594 on the Shenzhen Stock Exchange). The statements follow PRC Accounting Standards for Business Enterprises (ASBE); the 2021 annual report was prepared under HKFRS, so FY2021 is taken from the ASBE comparative column of the 2022 annual report to keep one standard across every period.

Quick Start

uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

• Balance sheet — pad / balance directives assert each period-end
  figure against the filing named in that period file's source banner.
• Income statement — one zero-sum transaction per period: Income
  negative (credit), Expenses positive (debit), with the arithmetic check in
  a comment directly above it.
• Unit — MRMB; 344,815 MRMB means 344,815 million Chinese yuan (renminbi).
• Additional accounts — Equity:NoncontrollingInterests, opened beyond the
  standard chart (see each account's open line in main.bean).

Analysis

• BYD H1 2026 Earnings: Profit Falls 20.5% as Overseas Sales Pass Half of Revenue — FY2026H1

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of BYD Company Limited's publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by BYD Company Limited; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.