Natural Beauty Bio-Technology Limited (HKG:0157)

HKG:0157 Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	97.16	116.51	166.81	168.61	193.34	161.98
Short-Term Investments	3.89	2.93	2.13	1.71	3.34	2.9
Cash & Short-Term Investments	101.06	119.44	168.93	170.32	196.68	164.88
Cash Growth	-2.99%	-29.30%	-0.82%	-13.40%	19.28%	11.38%
Accounts Receivable	107.55	68.17	77.42	75.8	115.16	113.71
Other Receivables	3.75	4.03	5.82	3.36	1.27	1.81
Receivables	111.3	72.2	83.23	79.16	116.43	115.52
Inventory	92.49	81.2	77.61	98.83	120.96	103.28
Prepaid Expenses	20.7	14.49	13.27	16.31	12.06	12.03
Restricted Cash	0.31	1.24	-	-	-	-
Other Current Assets	-	0.2	0.24	0.28	4.21	4.77
Total Current Assets	325.85	288.76	343.29	364.9	450.33	400.48
Property, Plant & Equipment	304.7	274.49	270.65	238.13	416.8	366.58
Goodwill	-	-	25.16	25.68	29.61	28.82
Other Intangible Assets	-	-	-	-	5.65	14.05
Long-Term Deferred Tax Assets	21.13	18.12	14.26	13.95	18.26	10.24
Other Long-Term Assets	198.47	191.56	219.08	229.65	9.79	11.8
Total Assets	851.73	772.93	872.43	872.31	930.44	831.97
Accounts Payable	43.38	25.6	20.74	9.76	15.15	26.15
Accrued Expenses	40.29	35.27	30.73	35.77	55.5	52.59
Short-Term Debt	15.14	10.99	134.85	83.38	53.32	37.74
Current Portion of Long-Term Debt	57.34	57.22	33.46	30.46	34.48	16.53
Current Portion of Leases	6.9	6.09	3.43	5.57	7.02	5.21
Current Income Taxes Payable	0.76	1.13	3.03	7.54	19.28	9.68
Current Unearned Revenue	18.66	18.34	19.64	16.81	13.55	11.83
Other Current Liabilities	41.71	32.87	37.48	61.49	39.67	44.93
Total Current Liabilities	224.16	187.51	283.36	250.78	237.97	204.67
Long-Term Debt	128.42	124.04	3.5	6.02	9.48	13.25
Long-Term Leases	14.47	13.79	11.05	18.05	24.78	2.28
Pension & Post-Retirement Benefits	-	-	-	-	0.3	0.54
Total Liabilities	367.05	325.34	297.91	274.85	272.53	220.74
Common Stock	200.21	200.21	200.21	200.21	200.21	200.21
Additional Paid-In Capital	71.56	71.56	71.56	71.56	77.56	83.57
Retained Earnings	126.88	115.95	219.57	234.68	265.15	229.89
Comprehensive Income & Other	86.02	59.87	83.19	91.01	114.99	97.56
Shareholders' Equity	484.67	447.59	574.52	597.46	657.92	611.23
Total Liabilities & Equity	851.73	772.93	872.43	872.31	930.44	831.97
Total Debt	222.27	212.13	186.29	143.48	129.07	75.02
Net Cash (Debt)	-121.21	-92.69	-17.36	26.84	67.6	89.86
Net Cash Growth	-	-	-	-60.29%	-24.77%	-5.58%
Net Cash Per Share	-0.06	-0.05	-0.01	0.01	0.03	0.04
Filing Date Shares Outstanding	2,002	2,002	2,002	2,002	2,002	2,002
Total Common Shares Outstanding	2,002	2,002	2,002	2,002	2,002	2,002
Working Capital	101.69	101.25	59.93	114.12	212.37	195.82
Book Value Per Share	0.24	0.22	0.29	0.30	0.33	0.31
Tangible Book Value	484.67	447.59	549.37	571.78	622.65	568.36
Tangible Book Value Per Share	0.24	0.22	0.27	0.29	0.31	0.28
Land	-	15.7	16.95	16.86	18.65	18.29
Buildings	-	230.56	240.59	233.18	196.07	190.18
Machinery	-	189.88	148.05	149.93	157.14	146.55
Construction In Progress	-	7.06	53.59	13.28	181.31	151.86
Leasehold Improvements	-	61.32	54.88	55.13	55.98	62.03

Source: S&P Global Market Intelligence. Standard template. Financial Sources.