Beijing Enterprises Holdings Limited (HKG:0392)

HKG:0392 Balance Sheet

Financials in millions CNY. 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	29,278	31,268	30,960	28,858	27,586	27,079
Accounts Receivable	6,378	5,628	6,123	6,006	5,996	6,129
Other Receivables	375.58	453.09	467.62	512.19	393.15	926.53
Inventory	6,949	7,377	6,816	5,150	4,999	5,066
Prepaid Expenses	13,792	6,934	5,051	5,314	5,904	3,793
Restricted Cash	66.29	37.45	5.36	17.33	144.74	23.81
Other Current Assets	302.17	304.3	304.15	303.49	418.25	5.49
Total Current Assets	57,140	52,001	49,727	46,161	45,441	43,022
Property, Plant & Equipment	63,742	65,055	63,154	62,252	58,157	51,410
Goodwill	14,871	15,270	14,668	14,841	14,304	13,241
Other Intangible Assets	7,282	7,561	7,608	7,762	7,562	6,909
Long-Term Investments	63,766	62,593	62,167	60,975	61,697	58,747
Long-Term Deferred Tax Assets	1,483	1,420	1,965	2,033	1,571	1,713
Long-Term Accounts Receivable	3,069	3,116	3,223	3,201	3,338	3,197
Other Long-Term Assets	8,131	7,845	7,239	7,228	2,474	3,287
Total Assets	219,485	214,861	209,752	204,455	194,543	181,527

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	4,963	4,830	4,572	5,592	5,799	4,212
Accrued Expenses	585.78	2,690	2,483	2,495	2,046	2,065
Current Portion of Long-Term Debt	26,409	33,093	35,991	34,403	21,660	21,469
Current Unearned Revenue	-	10,117	10,230	9,237	8,819	10,376
Current Portion of Leases	106.48	220.72	249.72	180.59	318.57	298.27
Current Income Taxes Payable	760.36	590.81	636.82	1,020	902.71	1,018
Other Current Liabilities	20,376	6,818	7,654	9,296	11,279	9,284
Total Current Liabilities	53,199	58,359	61,816	62,224	50,825	48,722
Long-Term Debt	52,924	45,853	42,915	41,842	46,445	37,192
Long-Term Leases	450.58	459.51	353.39	449.24	425.72	482.42
Long-Term Unearned Revenue	-	1,895	1,403	1,418	1,513	1,452
Pension & Post-Retirement Benefits	2,152	2,205	2,302	2,380	1,976	2,328
Long-Term Deferred Tax Liabilities	1,850	2,156	2,108	2,144	2,092	2,034
Other Long-Term Liabilities	3,495	1,199	1,240	947.59	592.37	462.59
Total Liabilities	114,070	112,126	112,137	111,405	103,869	92,673

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	28,340	28,340	28,340	28,340	28,340	24,768
Retained Earnings	-	67,341	64,140	60,724	56,498	48,928
Comprehensive Income & Other	62,373	-6,639	-7,599	-8,067	-5,708	4,494
Total Common Equity	90,713	89,042	84,881	80,998	79,130	78,190
Minority Interest	14,702	13,693	12,734	12,052	11,544	10,663
Shareholders' Equity	105,414	102,735	97,615	93,049	90,674	88,854
Total Liabilities & Equity	219,485	214,861	209,752	204,455	194,543	181,527

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	79,889	79,626	79,509	76,875	68,849	59,441
Net Cash (Debt)	-50,612	-48,359	-48,549	-48,017	-41,263	-32,363
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-40.23	-38.44	-38.57	-38.10	-32.71	-25.64
Filing Date Shares Outstanding	1,258	1,258	1,258	1,260	1,260	1,262
Total Common Shares Outstanding	1,258	1,258	1,258	1,260	1,260	1,262
Working Capital	3,941	-6,359	-12,089	-16,063	-5,384	-5,699
Book Value Per Share	72.11	70.78	67.47	64.27	62.79	61.95
Tangible Book Value	68,559	66,210	62,605	58,394	57,264	58,040
Tangible Book Value Per Share	54.50	52.63	49.77	46.34	45.44	45.99
Buildings	-	19,803	17,813	17,481	14,423	14,209
Machinery	-	58,246	50,551	47,853	40,691	38,932
Construction In Progress	-	7,294	12,373	12,959	15,976	9,667

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 10, 2026

Data Sources Report a data error