Best Mart 360 Holdings Limited (HKG:2360)

Best Mart 360 Holdings Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	184.1	159.51	130.71	146.05	130.08	91.31
Short-Term Investments	53.95	27.71	34.44	22.6	30.43	24.25
Cash & Short-Term Investments	238.05	187.22	165.15	168.64	160.51	115.56
Cash Growth	-15.83%	13.36%	-2.07%	5.07%	38.90%	-50.52%
Accounts Receivable	8.83	8.95	16.15	6.14	5.75	2.93
Other Receivables	-	6.11	7.82	4.39	1.49	1.91
Receivables	8.83	15.05	23.97	10.53	7.24	4.83
Inventory	261.94	339.51	276.69	244.22	217.97	198.55
Prepaid Expenses	-	30.65	32.32	24.01	35.41	24.21
Total Current Assets	508.82	572.43	498.13	447.4	421.13	343.15
Property, Plant & Equipment	462.99	440.37	446.84	444.41	442.41	431.6
Long-Term Deferred Tax Assets	4.84	4.77	2.53	2.31	1.52	1.9
Other Long-Term Assets	51.41	50.41	35.79	43.5	35.09	44.56
Total Assets	1,028	1,068	983.28	937.63	900.15	821.2
Accounts Payable	72.64	119.02	88.5	68.93	75.62	59.7
Accrued Expenses	61.59	61.49	57.4	38.65	41.7	36.87
Short-Term Debt	20.34	73.25	76.76	79.35	82.98	-
Current Portion of Long-Term Debt	-	-	-	-	-	107.5
Current Portion of Leases	167.44	149.66	143.02	133.22	129.91	142.57
Current Income Taxes Payable	29.16	16.27	50.04	21.91	16.78	8.08
Current Unearned Revenue	0.29	0.24	0.65	0.64	0.52	0.7
Other Current Liabilities	3.95	3.87	2.56	2.74	1.9	1.66
Total Current Liabilities	355.4	423.8	418.92	345.43	349.41	357.07
Long-Term Leases	113	105.25	105.19	111.57	110.76	93.83
Other Long-Term Liabilities	6.07	4.37	2.81	1.92	1.94	2.16
Total Liabilities	474.47	533.42	526.91	458.92	462.11	453.07
Common Stock	10	10	10	10	10	10
Additional Paid-In Capital	-	329.28	329.28	329.28	329.28	329.28
Retained Earnings	-	318.12	240.6	262.26	221.27	151.46
Comprehensive Income & Other	543.6	-122.84	-123.51	-122.83	-122.51	-122.61
Shareholders' Equity	553.6	534.56	456.37	478.71	438.04	368.13
Total Liabilities & Equity	1,028	1,068	983.28	937.63	900.15	821.2
Total Debt	300.79	328.15	324.96	324.14	323.65	343.9
Net Cash (Debt)	-62.74	-140.93	-159.81	-155.49	-163.14	-228.34
Net Cash Per Share	-0.06	-0.14	-0.16	-0.16	-0.16	-0.23
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Working Capital	153.42	148.63	79.21	101.98	71.72	-13.93
Book Value Per Share	0.55	0.53	0.46	0.48	0.44	0.37
Tangible Book Value	553.6	534.56	456.37	478.71	438.04	368.13
Tangible Book Value Per Share	0.55	0.53	0.46	0.48	0.44	0.37
Machinery	-	55.09	53.02	45.98	41.19	32.89
Leasehold Improvements	-	94.29	89.54	78.73	61.46	44.92

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.