Be Friends Holding Limited (HKG:1450)
Hong Kong · Delayed Price · Currency is HKD 0.8800
+0.0600 (7.32%)
Jul 31, 2026, 4:08 PM HKT
Be Friends Holding Balance Sheet
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Assets
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 | 328.4 | 113.32 | 149.54 | 50.93 | 60.06 |
Trading Asset Securities | 12.28 | - | - | - | - |
Cash & Short-Term Investments | 340.68 | 113.32 | 149.54 | 50.93 | 60.06 |
Cash Growth | 200.64% | -24.22% | 193.62% | -15.21% | 369.94% |
Accounts Receivable | 103.93 | 187.37 | 226.09 | 151.46 | 98.52 |
Other Receivables | 36.34 | 53.63 | 45.48 | 12.94 | 12.08 |
Receivables | 140.27 | 262 | 271.57 | 171.41 | 110.6 |
Inventory | 0.36 | 68.81 | 75.99 | 83.97 | 98.42 |
Other Current Assets | 182.89 | 260.12 | 30.19 | 46.63 | 75.64 |
Total Current Assets | 664.2 | 704.24 | 527.28 | 352.93 | 344.72 |
Property, Plant & Equipment | 36.24 | 59.34 | 64.37 | 47.11 | 35.25 |
Long-Term Investments | 10.13 | 47.48 | 38.68 | 31.61 | 31.46 |
Goodwill | 209.53 | 80.11 | 80.11 | - | - |
Other Intangible Assets | 16.73 | 14.84 | 12.11 | 5.6 | 7.23 |
Long-Term Accounts Receivable | 3.9 | 5.41 | 2.5 | 2.03 | 3.02 |
Long-Term Deferred Tax Assets | 5.13 | 6.91 | 11.78 | - | 1.01 |
Other Long-Term Assets | - | 5.6 | 17.76 | 7.63 | - |
Total Assets | 945.86 | 923.92 | 754.59 | 446.91 | 422.68 |
Liabilities
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 |
Accounts Payable | 119.77 | 82.68 | 105.09 | 64.56 | 52.23 |
Accrued Expenses | 81.04 | 83.77 | 92.13 | 79.06 | 49.58 |
Short-Term Debt | 60 | 69.27 | 53.03 | 68.21 | 62.62 |
Current Portion of Long-Term Debt | - | 136.52 | 66.09 | 60.3 | 96.84 |
Current Portion of Leases | 18.79 | 10.49 | 20.27 | 8 | 2.56 |
Current Income Taxes Payable | 4.72 | 19.39 | 33.05 | 17.36 | 7.62 |
Current Unearned Revenue | 96.01 | 62.27 | 32.91 | 14.67 | 31.07 |
Other Current Liabilities | 8 | 6.52 | 5.61 | 6.01 | 3.95 |
Total Current Liabilities | 388.32 | 470.9 | 408.19 | 318.16 | 306.47 |
Long-Term Debt | - | 20.54 | 35.64 | 17.86 | 26.2 |
Long-Term Leases | 14.5 | 16.02 | 6.3 | 7.91 | 1.62 |
Long-Term Deferred Tax Liabilities | 11.28 | 2.75 | 2.75 | - | - |
Total Liabilities | 414.11 | 510.21 | 452.88 | 343.92 | 334.29 |
Shareholders' Equity
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 |
Common Stock | 11.33 | 11.33 | 11.36 | 10.67 | 8.69 |
Additional Paid-In Capital | 322.97 | 322.97 | 330.27 | 330.27 | 281.11 |
Retained Earnings | 94.02 | 3.8 | -77.88 | -197.34 | -188.14 |
Treasury Stock | -0.02 | -0.02 | - | - | - |
Comprehensive Income & Other | 103.5 | 80.92 | 33.76 | -50.3 | -35.87 |
Total Common Equity | 531.79 | 418.99 | 297.51 | 93.3 | 65.8 |
Minority Interest | -0.04 | -5.28 | 4.2 | 9.69 | 22.59 |
Shareholders' Equity | 531.75 | 413.71 | 301.71 | 102.98 | 88.39 |
Total Liabilities & Equity | 945.86 | 923.92 | 754.59 | 446.91 | 422.68 |
Additional Metrics
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 |
Total Debt | 93.29 | 252.83 | 181.33 | 162.28 | 189.83 |
Net Cash (Debt) | 247.38 | -139.52 | -31.8 | -111.35 | -129.77 |
Net Cash Growth | - | - | - | - | - |
Net Cash Per Share | 0.18 | -0.10 | -0.02 | -0.10 | -0.12 |
Filing Date Shares Outstanding | 1,385 | 1,385 | 1,391 | 1,311 | 1,090 |
Total Common Shares Outstanding | 1,385 | 1,385 | 1,391 | 1,311 | 1,090 |
Working Capital | 275.88 | 233.34 | 119.1 | 34.77 | 38.25 |
Book Value Per Share | 0.38 | 0.30 | 0.21 | 0.07 | 0.06 |
Tangible Book Value | 305.53 | 324.04 | 205.29 | 87.7 | 58.57 |
Tangible Book Value Per Share | 0.22 | 0.23 | 0.15 | 0.07 | 0.05 |
Buildings | - | 53.44 | 53.44 | 53.44 | 53.44 |
Machinery | 25.42 | 39.64 | 33.35 | 20.97 | 18.27 |