Best Food Holding Company Limited (HKG:1488)

Best Food Holding Company 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	24.35	21.33	35.64	34.1	62.57	123.74
Trading Asset Securities	28.55	23.51	36.12	66.72	57.82	27.93
Cash & Short-Term Investments	52.89	44.83	71.76	100.82	120.39	151.67
Cash Growth	-7.39%	-37.52%	-28.82%	-16.26%	-20.63%	-21.85%
Accounts Receivable	9.46	53.21	67.92	72.61	75.97	39.32
Other Receivables	46.46	-	-	-	-	-
Receivables	55.92	53.21	67.92	72.61	75.97	39.32
Inventory	18	23.34	23.38	24.21	35.24	32.34
Restricted Cash	0.5	0.6	1.74	1.71	0.96	-
Other Current Assets	34.91	30.78	36.79	27.15	58.39	57.3
Total Current Assets	162.22	152.75	201.58	226.49	290.95	280.63
Property, Plant & Equipment	107.84	139.66	209.15	268.52	373.21	429.08
Long-Term Investments	151.3	153.76	229.85	249.1	242.54	225.03
Goodwill	45.5	45.5	45.5	45.5	45.5	580.93
Other Intangible Assets	281.36	281.2	375.45	472.81	474.51	505.76
Long-Term Accounts Receivable	-	-	-	-	-	29.21
Long-Term Deferred Tax Assets	18.55	18.76	33.43	61.37	45.85	33.56
Other Long-Term Assets	6.2	10.07	13.41	19.57	47.75	73.51
Total Assets	772.97	801.68	1,108	1,343	1,520	2,158
Accounts Payable	33.68	36.65	48.82	53.86	59.17	70.87
Accrued Expenses	-	33.18	41.19	40.33	41.28	43.55
Short-Term Debt	37.84	20.92	11	15.13	17	16.2
Current Portion of Long-Term Debt	658.48	647.78	16.6	16.37	59.8	45.84
Current Portion of Leases	35.39	46.47	59.09	72.22	95.85	102.77
Current Income Taxes Payable	5.42	5.54	5.55	5.21	5.58	4.93
Current Unearned Revenue	59.96	60.75	61.96	62.98	63.87	59.14
Other Current Liabilities	80.92	46.39	53.78	73.49	76.4	35.81
Total Current Liabilities	911.69	897.68	297.98	339.57	418.95	379.1
Long-Term Debt	-	-	577.79	532.02	442.27	439.59
Long-Term Leases	44.64	57.34	95.61	145.95	188.27	213.39
Long-Term Unearned Revenue	0.02	0.02	0.03	1.18	1.38	3.17
Long-Term Deferred Tax Liabilities	66.81	66.81	90.2	114.02	114.02	121.79
Total Liabilities	1,023	1,022	1,062	1,133	1,165	1,157
Common Stock	133.02	133.02	133.02	133.02	133.02	133.02
Additional Paid-In Capital	693.39	693.39	693.39	693.39	693.39	693.39
Retained Earnings	-1,290	-1,257	-1,008	-855.95	-699.71	-60.07
Comprehensive Income & Other	187.03	181.02	181.18	182.34	160.29	157.78
Total Common Equity	-276.48	-249.63	-0.02	152.8	286.99	924.12
Minority Interest	26.28	29.45	46.77	57.81	68.42	76.56
Shareholders' Equity	-250.19	-220.18	46.75	210.61	355.41	1,001
Total Liabilities & Equity	772.97	801.68	1,108	1,343	1,520	2,158
Total Debt	776.35	772.52	760.09	781.68	803.19	817.79
Net Cash (Debt)	-723.46	-727.69	-688.33	-680.86	-682.8	-666.12
Net Cash Per Share	-0.46	-0.46	-0.44	-0.43	-0.43	-0.42
Filing Date Shares Outstanding	1,579	1,579	1,579	1,579	1,579	1,579
Total Common Shares Outstanding	1,579	1,579	1,579	1,579	1,579	1,579
Working Capital	-749.47	-744.93	-96.4	-113.08	-128	-98.47
Book Value Per Share	-0.18	-0.16	-0.00	0.10	0.18	0.59
Tangible Book Value	-603.33	-576.32	-420.96	-365.5	-233.01	-162.58
Tangible Book Value Per Share	-0.38	-0.37	-0.27	-0.23	-0.15	-0.10
Buildings	112.31	112.31	111.56	111.56	111.56	109.81
Machinery	168.02	167.91	167.7	166.65	164.45	156.45
Construction In Progress	0.23	1.09	0.37	1.48	1.62	3.16
Leasehold Improvements	300.29	298.88	298.55	294.23	288.45	268.56

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