BFB Health Limited (HKG:0205)

BFB Health Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	50.01	27.01	19.55	41.03	82.99	25.1
Short-Term Investments	-	-	-	3.93	-	-
Trading Asset Securities	140.71	134.92	74.05	65.15	35.3	59.14
Cash & Short-Term Investments	190.72	161.93	93.6	110.11	118.29	84.24
Cash Growth	90.81%	73.00%	-14.99%	-6.92%	40.42%	-9.85%
Accounts Receivable	132.79	42.04	44.3	63.86	62.38	127.7
Other Receivables	53.46	1.62	-	-	1.66	2.18
Receivables	291.58	150.79	191.56	182.5	210.29	294.78
Inventory	49.29	3.68	-	-	-	-
Prepaid Expenses	-	16.66	15.06	51.08	53.9	54.02
Other Current Assets	7.78	9.02	10.83	11.09	11.92	29.32
Total Current Assets	539.38	342.07	311.05	354.78	394.4	462.36
Property, Plant & Equipment	2.41	1.83	2.4	2.73	2.18	3.1
Long-Term Investments	6.16	6.5	8.4	20.15	29.33	25.49
Goodwill	-	41.28	-	-	-	-
Other Intangible Assets	49.54	8.26	-	-	-	-
Other Long-Term Assets	1.32	1.32	1.28	1.29	1.28	1.28
Total Assets	598.8	401.25	323.13	378.95	427.19	492.23

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	146.78	18.13	18.64	15.44	19.07	37.38
Accrued Expenses	-	1.32	1.02	2.84	87.77	82.38
Short-Term Debt	10.97	10.36	9.47	9.35	12.57	3.16
Current Portion of Long-Term Debt	-	-	0.95	0.95	0.95	-
Current Portion of Leases	3.62	3.16	3.8	3.16	4.01	4.07
Current Income Taxes Payable	7.9	7.47	7.17	13.4	14.43	15.85
Current Unearned Revenue	-	0.08	0.08	0.08	0.38	17.97
Other Current Liabilities	182.31	121.47	100.96	131.87	59.74	68.01
Total Current Liabilities	351.58	162	142.07	177.08	198.92	228.83
Long-Term Debt	12	12	20	20	20	-
Long-Term Leases	1.9	2.5	5.64	0.42	2.67	6.69
Long-Term Deferred Tax Liabilities	2.06	2.06	-	-	-	-
Total Liabilities	367.54	178.57	167.71	197.5	221.6	235.52

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	11.04	11.04	7.36	7.36	7.36	6.16
Additional Paid-In Capital	-	546.82	510.6	510.6	510.6	463.8
Retained Earnings	-	-386.98	-384.3	-350.13	-326.85	-244.38
Comprehensive Income & Other	254.94	86.59	41.54	39.45	26.4	36.54
Total Common Equity	265.98	257.47	175.19	207.27	217.5	262.11
Minority Interest	-34.72	-34.79	-19.77	-25.83	-11.9	-5.4
Shareholders' Equity	231.26	222.68	155.42	181.45	205.6	256.71
Total Liabilities & Equity	598.8	401.25	323.13	378.95	427.19	492.23

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	28.49	28.03	39.86	33.87	40.21	13.92
Net Cash (Debt)	162.23	133.9	53.74	76.23	78.09	70.32
Net Cash Growth	169.06%	149.15%	-29.50%	-2.38%	11.04%	30.33%
Net Cash Per Share	0.15	0.14	0.07	0.10	0.12	0.14
Filing Date Shares Outstanding	1,251	1,251	736.14	736.14	736.14	616.14
Total Common Shares Outstanding	1,251	1,251	736.14	736.14	736.14	616.14
Working Capital	187.79	180.07	168.98	177.7	195.48	233.53
Book Value Per Share	0.21	0.21	0.24	0.28	0.30	0.43
Tangible Book Value	216.44	207.93	175.19	207.27	217.5	262.11
Tangible Book Value Per Share	0.17	0.17	0.24	0.28	0.30	0.43
Machinery	-	17.69	17.54	18.6	19.96	23.6
Leasehold Improvements	-	8.84	8.84	8.84	8.84	8.84

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 2, 2026

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