Beijing Health (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 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	140.54	77.87	153.32	193.73	239.14
Short-Term Investments	-	87.73	96.11	42.29	64.58
Trading Asset Securities	96.82	133.22	182.63	247.04	253.17
Cash & Short-Term Investments	237.36	298.82	432.07	483.06	556.89
Cash Growth	-20.57%	-30.84%	-10.56%	-13.26%	2.14%
Accounts Receivable	44.15	23.4	16.83	18.66	34.8
Receivables	44.15	200.01	180.73	99.55	97.84
Inventory	23.32	40.05	45.4	45.36	70.73
Prepaid Expenses	39.33	13.24	35.52	11.85	21.38
Restricted Cash	-	-	-	-	3.99
Total Current Assets	344.15	552.12	693.73	639.82	750.83
Property, Plant & Equipment	353.95	428.59	448.7	475.23	554.67
Long-Term Investments	189.1	342.82	383.79	465.25	645.37
Goodwill	79.98	79.98	79.98	79.98	79.98
Long-Term Deferred Tax Assets	2.16	1.78	1.71	1.48	-
Other Long-Term Assets	1,127	544.88	570.47	650.97	672.19
Total Assets	2,097	1,950	2,178	2,415	2,838
Accounts Payable	38.01	32.15	29.05	21.75	46.42
Accrued Expenses	3.48	3.79	3.33	3.54	3.74
Short-Term Debt	118.39	-	-	25.75	36.69
Current Portion of Leases	2.53	2.28	3.14	4.74	6.22
Current Income Taxes Payable	1.36	0.84	0.52	1.06	0.64
Current Unearned Revenue	-	35.03	43.43	56.75	68.34
Other Current Liabilities	108.65	63.93	69.26	68.76	84.25
Total Current Liabilities	272.42	138.01	148.73	182.34	246.3
Long-Term Leases	2.06	3.38	1.75	2.26	5.45
Long-Term Unearned Revenue	-	5.55	4.36	3.57	3.63
Long-Term Deferred Tax Liabilities	58.05	58.03	64.1	74.18	85.94
Other Long-Term Liabilities	10.58	4.77	4.88	9.42	0.03
Total Liabilities	343.11	209.74	223.82	271.77	341.34
Common Stock	1,212	1,212	1,212	1,212	1,216
Additional Paid-In Capital	-	1,773	1,773	1,773	1,771
Retained Earnings	-	-1,112	-1,002	-925.02	-825.67
Comprehensive Income & Other	448.23	-157.22	-97.12	-22.76	132.36
Total Common Equity	1,660	1,716	1,885	2,037	2,294
Minority Interest	93.74	24.32	69.06	106.42	203
Shareholders' Equity	1,754	1,740	1,955	2,144	2,497
Total Liabilities & Equity	2,097	1,950	2,178	2,415	2,838
Total Debt	122.98	5.65	4.89	32.75	48.37
Net Cash (Debt)	114.38	293.16	427.17	450.31	508.52
Net Cash Growth	-60.98%	-31.37%	-5.14%	-11.45%	0.98%
Net Cash Per Share	0.02	0.05	0.07	0.07	0.08
Filing Date Shares Outstanding	6,059	6,059	6,059	6,059	6,079
Total Common Shares Outstanding	6,059	6,059	6,059	6,059	6,079
Working Capital	71.73	414.11	544.99	457.48	504.53
Book Value Per Share	0.27	0.28	0.31	0.34	0.38
Tangible Book Value	1,580	1,636	1,806	1,957	2,214
Tangible Book Value Per Share	0.26	0.27	0.30	0.32	0.36
Buildings	-	39.69	40.36	41.15	57.86
Machinery	-	15.51	16.05	16.64	18.76
Construction In Progress	-	20.43	16.92	18.37	20.07
Leasehold Improvements	-	27.81	31.7	31.4	33.9

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.