BFB Health Balance Sheet

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	27.01	19.55	41.03	82.99	25.1
Short-Term Investments	-	-	3.93	-	-
Trading Asset Securities	134.92	74.05	65.15	35.3	59.14
Cash & Short-Term Investments	161.93	93.6	110.11	118.29	84.24
Cash Growth	73.00%	-14.99%	-6.92%	40.42%	-9.85%
Accounts Receivable	42.04	44.3	63.86	62.38	127.7
Other Receivables	1.62	-	-	1.66	2.18
Receivables	150.79	191.56	182.5	210.29	294.78
Inventory	3.68	-	-	-	-
Prepaid Expenses	16.66	15.06	51.08	53.9	54.02
Other Current Assets	9.02	10.83	11.09	11.92	29.32
Total Current Assets	342.07	311.05	354.78	394.4	462.36
Property, Plant & Equipment	1.83	2.4	2.73	2.18	3.1
Long-Term Investments	6.5	8.4	20.15	29.33	25.49
Goodwill	41.28	-	-	-	-
Other Intangible Assets	8.26	-	-	-	-
Other Long-Term Assets	1.32	1.28	1.29	1.28	1.28
Total Assets	401.25	323.13	378.95	427.19	492.23
Accounts Payable	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	10.36	9.47	9.35	12.57	3.16
Current Portion of Long-Term Debt	-	0.95	0.95	0.95	-
Current Portion of Leases	3.16	3.8	3.16	4.01	4.07
Current Income Taxes Payable	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	121.47	100.96	131.87	59.74	68.01
Total Current Liabilities	162	142.07	177.08	198.92	228.83
Long-Term Debt	12	20	20	20	-
Long-Term Leases	2.5	5.64	0.42	2.67	6.69
Long-Term Deferred Tax Liabilities	2.06	-	-	-	-
Total Liabilities	178.57	167.71	197.5	221.6	235.52
Common Stock	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	86.59	41.54	39.45	26.4	36.54
Total Common Equity	257.47	175.19	207.27	217.5	262.11
Minority Interest	-34.79	-19.77	-25.83	-11.9	-5.4
Shareholders' Equity	222.68	155.42	181.45	205.6	256.71
Total Liabilities & Equity	401.25	323.13	378.95	427.19	492.23
Total Debt	28.03	39.86	33.87	40.21	13.92
Net Cash (Debt)	133.9	53.74	76.23	78.09	70.32
Net Cash Growth	149.15%	-29.50%	-2.38%	11.04%	30.33%
Net Cash Per Share	0.14	0.07	0.10	0.12	0.14
Filing Date Shares Outstanding	1,251	736.14	736.14	736.14	616.14
Total Common Shares Outstanding	1,251	736.14	736.14	736.14	616.14
Working Capital	180.07	168.98	177.7	195.48	233.53
Book Value Per Share	0.21	0.24	0.28	0.30	0.43
Tangible Book Value	207.93	175.19	207.27	217.5	262.11
Tangible Book Value Per Share	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