Be Friends Holding Limited (HKG:1450)

Be Friends Holding Balance Sheet

Financials in millions CNY. 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	235.59	113.32	149.54	50.93	60.06	12.78
Cash & Short-Term Investments	249.01	113.32	149.54	50.93	60.06	12.78
Cash Growth	19.58%	-24.22%	193.62%	-15.21%	369.94%	-6.50%
Accounts Receivable	127.34	187.37	226.09	151.46	98.52	158.15
Other Receivables	30.06	53.63	45.48	12.94	12.08	10.09
Receivables	216.4	262	271.57	171.41	110.6	168.24
Inventory	91.65	68.81	75.99	83.97	98.42	125.67
Other Current Assets	288.91	260.12	30.19	46.63	75.64	83.21
Total Current Assets	845.97	704.24	527.28	352.93	344.72	389.9
Property, Plant & Equipment	40.63	59.34	64.37	47.11	35.25	36.57
Long-Term Investments	-	37.48	38.68	31.61	31.46	33.9
Goodwill	80.11	80.11	80.11	-	-	7.13
Other Intangible Assets	16.13	6.9	12.11	5.6	7.23	10.43
Long-Term Accounts Receivable	-	5.41	2.5	2.03	3.02	1.96
Long-Term Deferred Tax Assets	11.08	6.91	11.78	-	1.01	1.01
Long-Term Deferred Charges	-	7.93	-	-	-	-
Other Long-Term Assets	15.94	15.6	17.76	7.63	-	17.76
Total Assets	1,010	923.92	754.59	446.91	422.68	498.64
Accounts Payable	73.37	82.68	105.09	64.56	52.23	47.35
Accrued Expenses	24.62	83.77	92.13	79.06	49.58	60.56
Short-Term Debt	-	205.79	119.12	68.21	62.62	60.29
Current Portion of Long-Term Debt	20	-	-	60.3	96.84	111.65
Current Portion of Leases	17.17	10.49	20.27	8	2.56	1.76
Current Income Taxes Payable	12.76	19.39	33.05	17.36	7.62	11.29
Current Unearned Revenue	69.99	62.27	32.91	14.67	31.07	73.69
Other Current Liabilities	287.67	6.52	5.61	6.01	3.95	10.23
Total Current Liabilities	505.58	470.9	408.19	318.16	306.47	376.82
Long-Term Debt	-	20.54	35.64	17.86	26.2	15.46
Long-Term Leases	14.52	16.02	6.3	7.91	1.62	0.42
Long-Term Deferred Tax Liabilities	2.75	2.75	2.75	-	-	0.16
Total Liabilities	522.86	510.21	452.88	343.92	334.29	392.86
Common Stock	11.33	11.33	11.36	10.67	8.69	8.29
Additional Paid-In Capital	322.97	322.97	330.27	330.27	281.11	269.21
Retained Earnings	50.84	3.8	-77.88	-197.34	-188.14	-136.8
Treasury Stock	-0.02	-0.02	-	-	-	-
Comprehensive Income & Other	108.19	80.92	33.76	-50.3	-35.87	-59.82
Total Common Equity	493.3	418.99	297.51	93.3	65.8	80.88
Minority Interest	-6.3	-5.28	4.2	9.69	22.59	24.9
Shareholders' Equity	487	413.71	301.71	102.98	88.39	105.79
Total Liabilities & Equity	1,010	923.92	754.59	446.91	422.68	498.64
Total Debt	51.7	252.83	181.33	162.28	189.83	189.58
Net Cash (Debt)	197.31	-139.52	-31.8	-111.35	-129.77	-176.8
Net Cash Per Share	0.14	-0.10	-0.02	-0.10	-0.12	-0.17
Filing Date Shares Outstanding	1,385	1,385	1,391	1,311	1,090	1,041
Total Common Shares Outstanding	1,385	1,385	1,391	1,311	1,090	1,041
Working Capital	340.39	233.34	119.1	34.77	38.25	13.08
Book Value Per Share	0.36	0.30	0.21	0.07	0.06	0.08
Tangible Book Value	397.06	331.98	205.29	87.7	58.57	63.33
Tangible Book Value Per Share	0.29	0.24	0.15	0.07	0.05	0.06
Buildings	-	53.44	53.44	53.44	53.44	53.66
Machinery	-	39.64	33.35	20.97	18.27	27.34

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