Be Friends Holding Limited (HKG:1450)

Be Friends Holding Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	113.32	149.54	50.93	60.06	12.78
Cash & Short-Term Investments	113.32	149.54	50.93	60.06	12.78
Cash Growth	-24.22%	193.62%	-15.21%	369.94%	-6.50%
Accounts Receivable	187.37	271.57	151.46	98.52	158.15
Other Receivables	51.71	-	12.94	12.08	10.09
Receivables	260.08	271.57	171.41	110.6	168.24
Inventory	251.6	105.7	83.97	98.42	125.67
Other Current Assets	79.25	0.48	46.63	75.64	83.21
Total Current Assets	704.24	527.28	352.93	344.72	389.9
Property, Plant & Equipment	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	-	-	7.13
Other Intangible Assets	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	6.91	11.78	-	1.01	1.01
Long-Term Deferred Charges	7.93	-	-	-	-
Other Long-Term Assets	15.6	17.76	7.63	-	17.76
Total Assets	923.92	754.59	446.91	422.68	498.64
Accounts Payable	82.68	105.09	64.56	52.23	47.35
Accrued Expenses	83.77	92.13	79.06	49.58	60.56
Short-Term Debt	145.12	65.21	68.21	62.62	60.29
Current Portion of Long-Term Debt	60.67	53.91	60.3	96.84	111.65
Current Portion of Leases	10.49	20.27	8	2.56	1.76
Current Income Taxes Payable	19.39	33.05	17.36	7.62	11.29
Current Unearned Revenue	62.27	32.91	14.67	31.07	73.69
Other Current Liabilities	6.52	5.61	6.01	3.95	10.23
Total Current Liabilities	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	16.02	6.3	7.91	1.62	0.42
Long-Term Deferred Tax Liabilities	2.75	2.75	-	-	0.16
Total Liabilities	510.21	452.88	343.92	334.29	392.86
Common Stock	11.33	11.36	10.67	8.69	8.29
Additional Paid-In Capital	322.97	330.27	330.27	281.11	269.21
Retained Earnings	-6.53	-77.88	-197.34	-188.14	-136.8
Treasury Stock	-0.02	-	-	-	-
Comprehensive Income & Other	91.25	33.76	-50.3	-35.87	-59.82
Total Common Equity	418.99	297.51	93.3	65.8	80.88
Minority Interest	-5.28	4.2	9.69	22.59	24.9
Shareholders' Equity	413.71	301.71	102.98	88.39	105.79
Total Liabilities & Equity	923.92	754.59	446.91	422.68	498.64
Total Debt	252.83	181.33	162.28	189.83	189.58
Net Cash (Debt)	-139.52	-31.8	-111.35	-129.77	-176.8
Net Cash Per Share	-0.10	-0.02	-0.10	-0.12	-0.17
Filing Date Shares Outstanding	1,385	1,391	1,311	1,090	1,041
Total Common Shares Outstanding	1,385	1,391	1,311	1,090	1,041
Working Capital	233.34	119.1	34.77	38.25	13.08
Book Value Per Share	0.30	0.21	0.07	0.06	0.08
Tangible Book Value	331.98	205.29	87.7	58.57	63.33
Tangible Book Value Per Share	0.24	0.15	0.07	0.05	0.06
Buildings	-	53.44	53.44	53.44	53.66
Machinery	-	33.35	20.97	18.27	27.34

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