Best Mart 360 Holdings Limited (HKG:2360)
Hong Kong · Delayed Price · Currency is HKD 1.675
0.00 (0.00%)
Sep 25, 2026, 3:59 PM HKT
Best Mart 360 Holdings Cash Flow Statement
Financials in millions HKD. Fiscal year is January - December.
Millions HKD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Net Income | 215.3 | 219.73 | 245.9 | 224.45 | 201 | 109.8 |
Depreciation & Amortization | 222.99 | 221.96 | 214.05 | 206.95 | 184.1 | 194.85 |
Asset Writedown & Restructuring Costs | 0.14 | 0.18 | 0.01 | 0.45 | 0.87 | 0.37 |
Other Operating Activities | 9.06 | 12.94 | -16.54 | 51.78 | 19.33 | 23.55 |
Change in Accounts Receivable | -0.7 | -1.23 | 7.2 | -13.35 | -0.39 | -2.82 |
Change in Inventory | 9.03 | 14.5 | -70.22 | -50.04 | -33.83 | -26.63 |
Change in Accounts Payable | 20.3 | -11.6 | 30.52 | 26.09 | -6.7 | 15.93 |
Change in Other Net Operating Assets | -8.13 | 4.6 | 5.81 | 2.61 | 5.5 | -9.17 |
Operating Cash Flow | 468 | 461.07 | 416.74 | 448.94 | 369.88 | 305.88 |
Operating Cash Flow Growth | -2.49% | 10.64% | -7.17% | 21.38% | 20.92% | 23.56% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Capital Expenditures | -12.76 | -10.69 | -15.42 | -26.79 | -29.08 | -25.72 |
Sale of Property, Plant & Equipment | - | - | - | 0.01 | - | - |
Other Investing Activities | 1.33 | 1.98 | 5.86 | 6.61 | 1.07 | -0.72 |
Investing Cash Flow | -11.43 | -8.7 | -9.57 | -20.17 | -28 | -26.43 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Short-Term Debt Issued | - | 60 | - | - | - | 15 |
Total Debt Issued | 60 | 60 | - | - | - | 15 |
Short-Term Debt Repaid | - | -73.25 | -3.51 | - | -3.63 | -39.52 |
Long-Term Debt Repaid | - | -198.63 | -186.67 | - | -153.35 | -168.91 |
Lease Payments | -201.4 | -198.63 | -186.67 | -177.19 | -153.35 | -168.91 |
Total Debt Repaid | -281.74 | -271.88 | -190.18 | -180.64 | -156.98 | -208.43 |
Net Debt Issued (Repaid) | -221.74 | -211.88 | -190.18 | -180.64 | -156.98 | -193.43 |
Common Dividends Paid | -110 | -210 | -170.31 | -252.93 | -160 | -40 |
Other Financing Activities | -14.88 | -16.98 | -18.06 | -14.57 | -8.71 | -7.33 |
Financing Cash Flow | -346.62 | -438.85 | -378.54 | -448.14 | -325.69 | -240.75 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Foreign Exchange Rate Adjustments | 0.15 | 0.11 | 0.17 | -1.08 | -0.21 | 0.07 |
Net Cash Flow | 115.22 | 13.62 | 28.8 | -20.45 | 15.97 | 38.76 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Free Cash Flow | 455.24 | 450.38 | 401.32 | 422.16 | 340.8 | 280.16 |
Free Cash Flow Growth | -2.85% | 12.22% | -4.94% | 23.87% | 21.65% | 27.84% |
Free Cash Flow Margin | 15.80% | 15.71% | 14.31% | 16.40% | 14.78% | 14.12% |
Free Cash Flow Per Share | 0.46 | 0.45 | 0.40 | 0.42 | 0.34 | 0.28 |
Levered Free Cash Flow | 487.21 | 385.64 | 329.11 | - | 271.85 | 249.67 |
Unlevered Free Cash Flow | 496.45 | 396.25 | 340.4 | - | 277.3 | 254.24 |
Free Cash Flow After Leases | 253.83 | 251.75 | 214.65 | 244.97 | 187.45 | 111.25 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 Interest Paid | 14.88 | 16.98 | 18.06 | 14.57 | 8.71 | 7.33 |
Cash Income Tax Paid | 55.64 | 54.46 | 85.63 | 8.61 | 34.88 | 15.3 |
Change in Working Capital | 20.5 | 6.27 | -26.69 | -34.68 | -35.42 | -22.69 |