Best Mart 360 Holdings Balance Sheet

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2023	FY 2022	FY 2021
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	184.1	159.51	130.71	146.05	130.08	91.31
Short-Term Investments	25.92	27.71	34.44	22.6	30.43	24.25
Cash & Short-Term Investments	210.02	187.22	165.15	168.64	160.51	115.56
Cash Growth	-25.75%	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	3.45	6.11	7.82	4.39	1.49	1.91
Receivables	12.28	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	24.59	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	329.28
Retained Earnings	337.15	318.12	240.6	262.26	221.27	151.46
Comprehensive Income & Other	-122.84	-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)	-90.77	-140.93	-159.81	-155.49	-163.14	-228.34
Net Cash Per Share	-0.09	-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.