Best Mart 360 Holdings Balance Sheet

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
Cash & Equivalents	173.13	159.51	130.71	146.05	130.08
Short-Term Investments	36.37	27.71	34.44	22.6	30.43
Cash & Short-Term Investments	209.5	187.22	165.15	168.64	160.51
Cash Growth	11.90%	13.36%	-2.07%	5.07%	38.90%
Accounts Receivable	10.18	8.95	16.15	6.14	5.75
Other Receivables	2.73	6.11	7.82	4.39	1.49
Receivables	12.9	15.05	23.97	10.53	7.24
Inventory	316.84	339.51	276.69	244.22	217.97
Prepaid Expenses	45.99	30.65	32.32	24.01	35.41
Total Current Assets	585.23	572.43	498.13	447.4	421.13
Property, Plant & Equipment	458.63	440.37	446.84	444.41	442.41
Long-Term Deferred Tax Assets	5.62	4.77	2.53	2.31	1.52
Other Long-Term Assets	43.87	50.41	35.79	43.5	35.09
Total Assets	1,093	1,068	983.28	937.63	900.15
Accounts Payable	107.42	119.02	88.5	68.93	75.62
Accrued Expenses	79.93	61.49	57.4	38.65	41.7
Short-Term Debt	60	73.25	76.76	79.35	82.98
Current Portion of Leases	172.04	149.66	143.02	133.22	129.91
Current Income Taxes Payable	6.89	16.27	50.04	21.91	16.78
Current Unearned Revenue	4.03	0.24	0.65	0.64	0.52
Other Current Liabilities	3.71	3.87	2.56	2.74	1.9
Total Current Liabilities	434.02	423.8	418.92	345.43	349.41
Long-Term Leases	110.9	105.25	105.19	111.57	110.76
Other Long-Term Liabilities	5.86	6	2.81	1.92	1.94
Total Liabilities	550.77	535.04	526.91	458.92	462.11
Common Stock	10	10	10	10	10
Additional Paid-In Capital	329.28	329.28	329.28	329.28	329.28
Retained Earnings	326.04	316.5	240.6	262.26	221.27
Comprehensive Income & Other	-122.75	-122.84	-123.51	-122.83	-122.51
Shareholders' Equity	542.58	532.94	456.37	478.71	438.04
Total Liabilities & Equity	1,093	1,068	983.28	937.63	900.15
Total Debt	342.94	328.15	324.96	324.14	323.65
Net Cash (Debt)	-133.44	-140.93	-159.81	-155.49	-163.14
Net Cash Per Share	-0.13	-0.14	-0.16	-0.16	-0.16
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	151.21	148.63	79.21	101.98	71.72
Book Value Per Share	0.54	0.53	0.46	0.48	0.44
Tangible Book Value	542.58	532.94	456.37	478.71	438.04
Tangible Book Value Per Share	0.54	0.53	0.46	0.48	0.44
Machinery	61.43	55.09	53.02	45.98	41.19
Leasehold Improvements	98.6	94.29	89.54	78.73	61.46

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