Best Food Holding Company Limited (HKG:1488)

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

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