Beijing Health (Holdings) Limited (HKG:2389)

Beijing Health (Holdings) Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	47.31	140.54	77.87	153.32	193.73	239.14
Short-Term Investments	-	49.3	87.73	96.11	42.29	64.58
Trading Asset Securities	173.12	96.82	133.22	182.63	247.04	253.17
Cash & Short-Term Investments	220.43	286.66	298.82	432.07	483.06	556.89
Cash Growth	-36.87%	-4.07%	-30.84%	-10.56%	-13.26%	2.14%
Accounts Receivable	35.59	44.15	23.4	16.83	18.66	34.8
Other Receivables	-	26.82	-	-	-	-
Receivables	35.59	23.66	200.01	180.73	99.55	97.84
Inventory	34	23.32	40.05	45.4	45.36	70.73
Prepaid Expenses	45.59	10.52	13.24	35.52	11.85	21.38
Restricted Cash	-	-	-	-	-	3.99
Total Current Assets	335.6	344.15	552.12	693.73	639.82	750.83
Property, Plant & Equipment	363.31	353.95	428.59	448.7	475.23	554.67
Long-Term Investments	152.93	189.1	342.82	383.79	465.25	645.37
Goodwill	79.98	79.98	79.98	79.98	79.98	79.98
Long-Term Deferred Tax Assets	3.01	2.16	1.78	1.71	1.48	-
Other Long-Term Assets	1,112	1,034	544.88	570.47	650.97	672.19
Total Assets	2,047	2,097	1,950	2,178	2,415	2,838

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	30.6	38.01	32.15	29.05	21.75	46.42
Accrued Expenses	-	3.41	3.79	3.33	3.54	3.74
Short-Term Debt	24.77	121.88	-	-	25.75	36.69
Current Portion of Leases	2.51	2.53	2.28	3.14	4.74	6.22
Current Income Taxes Payable	0.3	1.36	0.84	0.52	1.06	0.64
Current Unearned Revenue	-	18.89	35.03	43.43	56.75	68.34
Other Current Liabilities	162.66	86.35	63.93	69.26	68.76	84.25
Total Current Liabilities	220.83	272.42	138.01	148.73	182.34	246.3
Long-Term Leases	4.43	2.06	3.38	1.75	2.26	5.45
Long-Term Unearned Revenue	-	5.69	5.55	4.36	3.57	3.63
Long-Term Deferred Tax Liabilities	58.15	58.05	58.03	64.1	74.18	85.94
Other Long-Term Liabilities	11	4.89	4.77	4.88	9.42	0.03
Total Liabilities	294.41	343.11	209.74	223.82	271.77	341.34

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1,212	1,212	1,212	1,212	1,212	1,216
Additional Paid-In Capital	-	1,773	1,773	1,773	1,773	1,771
Retained Earnings	-	-1,140	-1,112	-1,002	-925.02	-825.67
Comprehensive Income & Other	457.48	-184.58	-157.22	-97.12	-22.76	132.36
Total Common Equity	1,669	1,660	1,716	1,885	2,037	2,294
Minority Interest	83.66	93.74	24.32	69.06	106.42	203
Shareholders' Equity	1,753	1,754	1,740	1,955	2,144	2,497
Total Liabilities & Equity	2,047	2,097	1,950	2,178	2,415	2,838

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	31.7	126.46	5.65	4.89	32.75	48.37
Net Cash (Debt)	188.73	160.2	293.16	427.17	450.31	508.52
Net Cash Growth	-44.97%	-45.36%	-31.37%	-5.14%	-11.45%	0.98%
Net Cash Per Share	0.03	0.03	0.05	0.07	0.07	0.08
Filing Date Shares Outstanding	6,115	6,059	6,059	6,059	6,059	6,079
Total Common Shares Outstanding	6,115	6,059	6,059	6,059	6,059	6,079
Working Capital	114.77	71.73	414.11	544.99	457.48	504.53
Book Value Per Share	0.27	0.27	0.28	0.31	0.34	0.38
Tangible Book Value	1,589	1,580	1,636	1,806	1,957	2,214
Tangible Book Value Per Share	0.26	0.26	0.27	0.30	0.32	0.36
Buildings	-	44.72	39.69	40.36	41.15	57.86
Machinery	-	16.9	15.51	16.05	16.64	18.76
Construction In Progress	-	7.44	20.43	16.92	18.37	20.07
Leasehold Improvements	-	32.47	27.81	31.7	31.4	33.9

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 2, 2026

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