Beijing Sports and Entertainment Industry Group Limited (HKG:1803)

HKG:1803 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	73.38	59.03	75.45	87.02	105.26	79.69
Short-Term Investments	9.38	8.9	9.52	6.67	11.12	6.73
Trading Asset Securities	5.39	2.57	7.6	1.66	2.53	68.17
Cash & Short-Term Investments	88.14	70.5	92.57	95.36	118.9	154.59
Cash Growth	-5.80%	-23.85%	-2.92%	-19.80%	-23.09%	-10.06%
Accounts Receivable	88.7	84.96	88.09	45.54	61.32	112.08
Receivables	88.7	84.96	88.09	45.54	61.32	112.08
Inventory	60.98	51.94	56.83	21.44	28.58	8.71
Other Current Assets	77.52	82.94	74.32	57.61	28.47	74.39
Total Current Assets	315.34	290.34	311.82	219.95	237.27	349.78
Property, Plant & Equipment	77.34	77.08	81.07	87.85	101.6	116.79
Long-Term Investments	2.3	2.28	3.34	1.94	3.73	9.95
Goodwill	-	-	-	-	-	29.14
Other Intangible Assets	0.28	0.3	0.27	0.17	0.16	0.22
Long-Term Accounts Receivable	10.35	7.85	1.66	0.82	4.1	5.22
Long-Term Deferred Tax Assets	4.5	4.4	8.26	7.68	11.7	20.94
Other Long-Term Assets	14.32	14.4	15.27	16.8	27.97	25.58
Total Assets	424.43	396.65	421.69	335.21	386.52	557.61

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	131.19	128.75	126.31	44.32	49.81	78.04
Accrued Expenses	0.01	17.55	18.14	15.73	15.86	23.59
Short-Term Debt	87.04	44.28	45.3	15.95	14.29	15.59
Current Portion of Long-Term Debt	-	13.29	2.75	8.18	12.45	10.16
Current Portion of Leases	0.44	0.1	0.89	5.11	4.34	1.05
Current Income Taxes Payable	-	0.01	0.03	0.02	0.56	10.66
Current Unearned Revenue	-	50.08	50.19	33.66	7.14	16.15
Other Current Liabilities	68.56	20.85	19.88	18.54	17.76	18.19
Total Current Liabilities	287.23	274.91	263.49	141.53	122.2	173.42
Long-Term Debt	-	-	2.16	-	-	13.59
Long-Term Leases	4.6	4.62	4.04	3.99	8.72	7.78
Long-Term Deferred Tax Liabilities	0.01	0.01	0.16	0.38	-	0.09
Total Liabilities	291.83	279.54	269.85	145.89	130.92	194.88

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	8.45	7.04	7.04	7.04	7.04	7.04
Additional Paid-In Capital	-	567.44	567.44	567.44	567.44	567.44
Retained Earnings	-	-462.77	-438.08	-415.23	-360.2	-294.33
Comprehensive Income & Other	101	-24.07	-25.11	-24.27	-15.9	0.98
Total Common Equity	109.45	87.64	111.29	134.98	198.38	281.13
Minority Interest	23.14	29.46	40.56	54.34	57.23	81.61
Shareholders' Equity	132.6	117.11	151.84	189.31	255.61	362.73
Total Liabilities & Equity	424.43	396.65	421.69	335.21	386.52	557.61

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	92.08	62.29	55.14	33.24	39.79	48.17
Net Cash (Debt)	-3.93	8.2	37.44	62.12	79.11	106.43
Net Cash Growth	-	-78.09%	-39.74%	-21.48%	-25.67%	-7.11%
Net Cash Per Share	-0.02	0.06	0.27	0.44	0.56	0.76
Filing Date Shares Outstanding	1,506	140.8	140.8	140.8	140.8	140.8
Total Common Shares Outstanding	1,506	140.8	140.8	140.8	140.8	140.8
Working Capital	28.11	15.43	48.33	78.42	115.07	176.36
Book Value Per Share	0.07	0.62	0.79	0.96	1.41	2.00
Tangible Book Value	109.17	87.34	111.02	134.81	198.22	251.77
Tangible Book Value Per Share	0.07	0.62	0.79	0.96	1.41	1.79
Buildings	-	67.51	65.58	65.64	66.9	72.19
Machinery	-	9.53	8.69	8.02	7.81	7.62
Construction In Progress	-	-	-	-	0.03	0.18
Leasehold Improvements	-	19.05	18.53	18.69	19.17	21.09

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 31, 2026

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