China Resources Beverage (Holdings) Company Limited (HKG:2460)

HKG:2460 Balance Sheet

Financials in millions CNY. 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	821.92	1,174	5,701	2,075	2,508	1,683
Short-Term Investments	4,847	5,219	4,947	2,297	292.3	207.56
Cash & Short-Term Investments	5,919	6,392	10,647	4,372	2,800	1,890
Cash Growth	-52.22%	-39.96%	143.53%	56.15%	48.12%	-
Accounts Receivable	458.39	293.78	285.25	230.7	240.07	274.78
Other Receivables	613.01	562.87	510.58	538.76	447.63	347.24
Receivables	1,071	856.66	795.84	769.46	4,224	4,553
Inventory	452.37	399.31	504.21	377.38	588.12	414.09
Other Current Assets	83.86	21.97	13.23	39.05	18.15	341.18
Total Current Assets	7,527	7,670	11,961	5,558	7,630	7,199
Property, Plant & Equipment	6,746	6,794	6,502	5,328	2,472	1,565
Long-Term Investments	1,407	671.64	-	1,577	-	-
Long-Term Deferred Tax Assets	146.75	188.29	91.83	243.46	310.18	256.89
Other Long-Term Assets	88.22	64.86	139.68	295.52	192.39	67.06
Total Assets	15,914	15,389	18,694	13,002	10,605	9,088

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	510.85	321.54	625.3	816.91	563.04	389.7
Accrued Expenses	1,746	1,852	1,783	2,559	2,844	3,065
Current Portion of Long-Term Debt	13.42	0.89	6.04	-	-	-
Current Portion of Leases	14.75	13.37	14.11	16.18	17.17	15.91
Current Income Taxes Payable	133.49	169.49	19.44	7.67	33.37	28.97
Current Unearned Revenue	176.33	265.56	193.34	139.36	246.66	268.91
Other Current Liabilities	1,659	972.45	3,681	1,649	625.41	417.49
Total Current Liabilities	4,254	3,596	6,322	5,188	4,329	4,186
Long-Term Debt	131.58	144.55	142.73	-	-	-
Long-Term Leases	11.09	15.77	25.39	19.81	10.38	16.79
Long-Term Unearned Revenue	193.69	166.72	141.65	110.74	128.25	112.85
Long-Term Deferred Tax Liabilities	157.1	152.48	201.23	310.07	241	188.99
Total Liabilities	4,747	4,075	6,833	5,629	4,709	4,504

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	0.01	0.01	0.01	0.01	0.01	0.01
Additional Paid-In Capital	-	5,214	5,214	-	-	-
Retained Earnings	-	5,103	5,559	6,423	5,093	4,104
Comprehensive Income & Other	10,567	412.43	527.42	480.33	480.38	480.39
Total Common Equity	10,567	10,729	11,300	6,903	5,574	4,584
Minority Interest	599.38	584.03	560.9	469.72	322.01	-
Shareholders' Equity	11,167	11,313	11,861	7,373	5,896	4,584
Total Liabilities & Equity	15,914	15,389	18,694	13,002	10,605	9,088

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	170.84	174.59	188.26	35.99	27.55	32.7
Net Cash (Debt)	5,748	6,218	10,459	4,336	2,772	1,858
Net Cash Growth	-52.85%	-40.55%	141.21%	56.40%	49.24%	-
Net Cash Per Share	2.40	2.59	5.04	2.17	1.39	0.93
Filing Date Shares Outstanding	2,398	2,398	2,398	2,000	2,000	2,000
Total Common Shares Outstanding	2,398	2,398	2,398	2,000	2,000	2,000
Working Capital	3,273	4,075	5,639	369.62	3,301	3,013
Book Value Per Share	4.41	4.47	4.71	3.45	2.79	2.29
Tangible Book Value	10,567	10,729	11,300	6,903	5,574	4,584
Tangible Book Value Per Share	4.41	4.47	4.71	3.45	2.79	2.29
Buildings	-	2,670	2,457	1,625	1,158	991.12
Machinery	-	6,686	5,709	3,579	2,592	1,996
Construction In Progress	-	92.03	393.89	1,809	156.35	30.06
Leasehold Improvements	-	75.63	71.81	44.6	28.63	20.61

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

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 1, 2026

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