Best Food Holding Company Limited (HKG:1488)

Best Food Holding Company Balance Sheet

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

Assets

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	41.37	21.33	35.64	34.1	62.57
Trading Asset Securities	35.69	23.51	36.12	66.72	57.82
Cash & Short-Term Investments	77.06	44.83	71.76	100.82	120.39
Cash Growth	71.89%	-37.52%	-28.82%	-16.26%	-20.63%
Accounts Receivable	47.93	53.21	67.92	72.61	75.97
Receivables	47.93	53.21	67.92	72.61	75.97
Inventory	17.12	23.34	23.38	24.21	35.24
Restricted Cash	0.17	0.6	1.74	1.71	0.96
Other Current Assets	35.02	30.78	36.79	27.15	58.39
Total Current Assets	177.29	152.75	201.58	226.49	290.95
Property, Plant & Equipment	103.16	139.66	209.15	268.52	373.21
Long-Term Investments	211.67	153.76	229.85	249.1	242.54
Goodwill	45.5	45.5	45.5	45.5	45.5
Other Intangible Assets	236.32	281.2	375.45	472.81	474.51
Long-Term Deferred Tax Assets	15.02	18.76	33.43	61.37	45.85
Other Long-Term Assets	8.25	10.07	13.41	19.57	47.75
Total Assets	797.2	801.68	1,108	1,343	1,520

Liabilities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	39.06	36.65	48.82	53.86	59.17
Accrued Expenses	28.53	33.18	41.19	40.33	41.28
Short-Term Debt	15.63	20.92	11	15.13	17
Current Portion of Long-Term Debt	16.79	647.78	16.6	16.37	59.8
Current Portion of Leases	31.32	46.47	59.09	72.22	95.85
Current Income Taxes Payable	5.22	5.54	5.55	5.21	5.58
Current Unearned Revenue	59.01	60.75	61.96	62.98	63.87
Other Current Liabilities	45.34	46.39	53.78	73.49	76.4
Total Current Liabilities	240.88	897.68	297.98	339.57	418.95
Long-Term Debt	592.02	-	577.79	532.02	442.27
Long-Term Leases	42.83	57.34	95.61	145.95	188.27
Long-Term Unearned Revenue	-	0.02	0.03	1.18	1.38
Long-Term Deferred Tax Liabilities	66.52	66.81	90.2	114.02	114.02
Other Long-Term Liabilities	7.5	-	-	-	-
Total Liabilities	949.75	1,022	1,062	1,133	1,165

Shareholders' Equity

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	-1,262	-1,257	-1,008	-855.95	-699.71
Comprehensive Income & Other	257.86	181.02	181.18	182.34	160.29
Total Common Equity	-178.04	-249.63	-0.02	152.8	286.99
Minority Interest	25.49	29.45	46.77	57.81	68.42
Shareholders' Equity	-152.55	-220.18	46.75	210.61	355.41
Total Liabilities & Equity	797.2	801.68	1,108	1,343	1,520

Additional Metrics

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	698.58	772.52	760.09	781.68	803.19
Net Cash (Debt)	-621.52	-727.69	-688.33	-680.86	-682.8
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-0.39	-0.46	-0.44	-0.43	-0.43
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	-63.59	-744.93	-96.4	-113.08	-128
Book Value Per Share	-0.11	-0.16	-0.00	0.10	0.18
Tangible Book Value	-459.85	-576.32	-420.96	-365.5	-233.01
Tangible Book Value Per Share	-0.29	-0.37	-0.27	-0.23	-0.15
Buildings	113.21	112.31	111.56	111.56	111.56
Machinery	115.21	167.91	167.7	166.65	164.45
Construction In Progress	0.17	1.09	0.37	1.48	1.62
Leasehold Improvements	253.77	298.88	298.55	294.23	288.45

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 23, 2026

Data Sources Report a data error