Best Mart 360 Holdings Income Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Revenue	2,868	2,805	2,574	2,306	1,984
Revenue Growth (YoY)	2.23%	8.96%	11.64%	16.25%	21.85%
Cost of Revenue	1,833	1,777	1,649	1,489	1,316
Gross Profit	1,035	1,028	925.68	817.26	667.65
Selling, General & Admin	756.36	719.19	647.05	588.26	527.04
Other Operating Expenses	-2.27	-0.42	0.08	-1.5	-1.2
Operating Expenses	754.08	718.77	647.14	586.76	525.84
Operating Income	280.99	309.23	278.54	230.5	141.82
Interest Expense	-	-18.06	-14.57	-8.71	-7.31
Interest & Investment Income	-	5.98	6.77	1.29	0.04
Other Non Operating Income (Expenses)	-17.03	-	-	-	-
EBT Excluding Unusual Items	263.96	297.14	270.73	223.09	134.55
Asset Writedown	-	-0.01	-0.45	-0.87	-0.37
Other Unusual Items	-	-	-	18	-
Pretax Income	263.96	297.13	270.29	240.21	134.18
Income Tax Expense	44.23	49.61	45.84	39.22	24.38
Net Income	219.73	247.52	224.45	201	109.8
Net Income to Common	219.73	247.52	224.45	201	109.8
Net Income Growth	-11.23%	10.28%	11.67%	83.05%	34.81%
Shares Outstanding (Basic)	999	1,000	1,000	1,000	1,000
Shares Outstanding (Diluted)	999	1,000	1,000	1,000	1,000
Shares Change (YoY)	-0.12%	-	-	-	-
EPS (Basic)	0.22	0.25	0.22	0.20	0.11
EPS (Diluted)	0.22	0.25	0.22	0.20	0.11
EPS Growth	-11.12%	10.28%	11.67%	83.05%	34.81%
Free Cash Flow	450.38	401.32	422.16	340.8	280.16
Free Cash Flow Per Share	0.45	0.40	0.42	0.34	0.28
Dividend Per Share	-	0.210	0.187	0.190	0.095
Dividend Growth	-	12.50%	-1.75%	100.00%	111.11%
Gross Margin	36.09%	36.65%	35.96%	35.44%	33.66%
Operating Margin	9.80%	11.02%	10.82%	10.00%	7.15%
Profit Margin	7.66%	8.82%	8.72%	8.72%	5.54%
Free Cash Flow Margin	15.71%	14.31%	16.40%	14.78%	14.12%
EBITDA	502.95	332.01	302.3	255.99	164.36
EBITDA Margin	17.54%	11.84%	11.74%	11.10%	8.29%
D&A For EBITDA	221.96	22.79	23.76	25.49	22.54
EBIT	280.99	309.23	278.54	230.5	141.82
EBIT Margin	9.80%	11.02%	10.82%	10.00%	7.15%
Effective Tax Rate	16.76%	16.70%	16.96%	16.33%	18.17%

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