BFB Health Balance Sheet

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	16.04	19.55	41.03	82.99	25.1	57.31
Short-Term Investments	-	-	3.93	-	-	-
Trading Asset Securities	83.92	74.05	65.15	35.3	59.14	36.14
Cash & Short-Term Investments	99.95	93.6	110.11	118.29	84.24	93.45
Cash Growth	64.72%	-14.99%	-6.92%	40.42%	-9.85%	2.97%
Accounts Receivable	39.03	44.3	63.86	62.38	127.7	134.18
Other Receivables	16.03	-	-	1.66	2.18	7
Receivables	210.19	191.56	182.5	210.29	294.78	323.59
Prepaid Expenses	-	15.06	51.08	53.9	54.02	38.87
Other Current Assets	9.83	10.83	11.09	11.92	29.32	26.28
Total Current Assets	319.97	311.05	354.78	394.4	462.36	482.17
Property, Plant & Equipment	1.91	2.4	2.73	2.18	3.1	0.97
Long-Term Investments	8.16	8.4	20.15	29.33	25.49	18.36
Other Long-Term Assets	1.28	1.28	1.29	1.28	1.28	1.28
Total Assets	331.32	323.13	378.95	427.19	492.23	502.79
Accounts Payable	20.44	18.64	15.44	19.07	37.38	42.25
Accrued Expenses	-	1.02	2.84	87.77	82.38	61.94
Short-Term Debt	-	9.47	9.35	12.57	3.16	25.5
Current Portion of Long-Term Debt	10.92	0.95	0.95	0.95	-	-
Current Portion of Leases	3.94	3.8	3.16	4.01	4.07	3.98
Current Income Taxes Payable	7.36	7.17	13.4	14.43	15.85	15.61
Current Unearned Revenue	-	0.08	0.08	0.38	17.97	17.4
Other Current Liabilities	109.89	100.96	131.87	59.74	68.01	52.71
Total Current Liabilities	152.55	142.07	177.08	198.92	228.83	219.39
Long-Term Debt	20	20	20	20	-	-
Long-Term Leases	4.8	5.64	0.42	2.67	6.69	10.01
Total Liabilities	177.35	167.71	197.5	221.6	235.52	229.4
Common Stock	7.36	7.36	7.36	7.36	6.16	3.82
Additional Paid-In Capital	510.6	510.6	510.6	510.6	463.8	435.75
Retained Earnings	-379.41	-384.3	-350.13	-326.85	-244.38	-208.45
Comprehensive Income & Other	35.11	41.54	39.45	26.4	36.54	43.16
Total Common Equity	173.66	175.19	207.27	217.5	262.11	274.28
Minority Interest	-19.68	-19.77	-25.83	-11.9	-5.4	-0.89
Shareholders' Equity	153.98	155.42	181.45	205.6	256.71	273.39
Total Liabilities & Equity	331.32	323.13	378.95	427.19	492.23	502.79
Total Debt	39.66	39.86	33.87	40.21	13.92	39.49
Net Cash (Debt)	60.3	53.74	76.23	78.09	70.32	53.96
Net Cash Growth	106.09%	-29.50%	-2.38%	11.04%	30.33%	-14.78%
Net Cash Per Share	0.08	0.07	0.10	0.12	0.14	0.15
Filing Date Shares Outstanding	736.14	736.14	736.14	736.14	616.14	382.41
Total Common Shares Outstanding	736.14	736.14	736.14	736.14	616.14	382.41
Working Capital	167.42	168.98	177.7	195.48	233.53	262.79
Book Value Per Share	0.24	0.24	0.28	0.30	0.43	0.72
Tangible Book Value	173.66	175.19	207.27	217.5	262.11	274.28
Tangible Book Value Per Share	0.24	0.24	0.28	0.30	0.43	0.72
Machinery	-	17.54	18.6	19.96	23.6	21.54
Leasehold Improvements	-	8.84	8.84	8.84	8.84	7.84

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