Best Mart 360 Holdings Limited (HKG:2360)

Best Mart 360 Holdings Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2024	Dec 31, 2023	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	159.51	130.71	146.05	130.08	91.31
Short-Term Investments	27.71	34.44	22.6	30.43	24.25
Cash & Short-Term Investments	187.22	165.15	168.64	160.51	115.56
Cash Growth	13.36%	-2.07%	5.07%	38.90%	-50.52%
Accounts Receivable	8.95	16.15	6.14	5.75	2.93
Other Receivables	6.11	7.82	4.39	1.49	1.91
Receivables	15.05	23.97	10.53	7.24	4.83
Inventory	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	572.43	498.13	447.4	421.13	343.15
Property, Plant & Equipment	440.37	446.84	444.41	442.41	431.6
Long-Term Deferred Tax Assets	4.77	2.53	2.31	1.52	1.9
Other Long-Term Assets	50.41	35.79	43.5	35.09	44.56
Total Assets	1,068	983.28	937.63	900.15	821.2
Accounts Payable	119.02	88.5	68.93	75.62	59.7
Accrued Expenses	61.49	57.4	38.65	41.7	36.87
Short-Term Debt	73.25	76.76	79.35	82.98	-
Current Portion of Long-Term Debt	-	-	-	-	107.5
Current Portion of Leases	149.66	143.02	133.22	129.91	142.57
Current Income Taxes Payable	16.27	50.04	21.91	16.78	8.08
Current Unearned Revenue	0.24	0.65	0.64	0.52	0.7
Other Current Liabilities	3.87	2.56	2.74	1.9	1.66
Total Current Liabilities	423.8	418.92	345.43	349.41	357.07
Long-Term Leases	105.25	105.19	111.57	110.76	93.83
Other Long-Term Liabilities	4.37	2.81	1.92	1.94	2.16
Total Liabilities	533.42	526.91	458.92	462.11	453.07
Common Stock	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	-122.84	-123.51	-122.83	-122.51	-122.61
Shareholders' Equity	534.56	456.37	478.71	438.04	368.13
Total Liabilities & Equity	1,068	983.28	937.63	900.15	821.2
Total Debt	328.15	324.96	324.14	323.65	343.9
Net Cash (Debt)	-140.93	-159.81	-155.49	-163.14	-228.34
Net Cash Per Share	-0.14	-0.16	-0.16	-0.16	-0.23
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Working Capital	148.63	79.21	101.98	71.72	-13.93
Book Value Per Share	0.53	0.46	0.48	0.44	0.37
Tangible Book Value	534.56	456.37	478.71	438.04	368.13
Tangible Book Value Per Share	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 Sep 13, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.