BetterLife Holding Limited (HKG:6909)

BetterLife Holding Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	455.8	865.74	713.07	1,353	236.83
Trading Asset Securities	-	-	-	50	439
Cash & Short-Term Investments	455.8	865.74	713.07	1,403	675.83
Cash Growth	-47.35%	21.41%	-49.18%	107.62%	13.92%
Accounts Receivable	83.78	62.76	59.99	43.52	49.87
Other Receivables	500.54	417.65	324.89	303.58	279.56
Receivables	584.32	480.41	384.88	347.09	329.43
Inventory	829.1	801.29	853.77	641.09	444.96
Restricted Cash	13.45	2.6	7.03	4.91	-
Other Current Assets	587.03	313.49	536.8	227.63	138.84
Total Current Assets	2,470	2,464	2,496	2,624	1,589
Property, Plant & Equipment	751.33	898.25	968.6	682.94	648.96
Goodwill	367.94	378.63	378.63	210.4	210.4
Other Intangible Assets	810.56	877.08	897.45	525.17	549.12
Long-Term Accounts Receivable	-	-	-	-	10.3
Long-Term Deferred Tax Assets	23.25	35.49	34.69	46.02	27.62
Other Long-Term Assets	441.07	59.6	65.83	70.71	5.18
Total Assets	4,864	4,713	4,841	4,159	3,041
Accounts Payable	882.18	391.77	334.15	119	145.71
Accrued Expenses	79.22	97.27	126.64	150.73	109.4
Short-Term Debt	438.45	441.45	572.08	223.52	326.11
Current Portion of Leases	15.76	31.51	32.15	36.61	34.22
Current Income Taxes Payable	40.53	54.73	38.39	70.51	44.71
Current Unearned Revenue	104.6	155.67	183.56	287.23	269.12
Other Current Liabilities	17.07	39.28	119.04	78.5	71.43
Total Current Liabilities	1,578	1,212	1,406	966.09	1,001
Long-Term Leases	219.86	257.24	263.74	144.92	110.64
Long-Term Unearned Revenue	147.82	157.25	134.05	101.63	88.27
Long-Term Deferred Tax Liabilities	179.34	193.24	204.2	138.83	146.84
Total Liabilities	2,125	1,819	2,008	1,351	1,346
Common Stock	5.18	5.18	5.18	5.18	-
Additional Paid-In Capital	407.54	444.89	463.57	600.52	-
Retained Earnings	1,809	1,833	1,776	1,605	1,149
Comprehensive Income & Other	399.78	410.43	415.78	376.56	379.49
Total Common Equity	2,621	2,693	2,661	2,587	1,528
Minority Interest	117.67	199.77	172.14	220.82	166.17
Shareholders' Equity	2,739	2,893	2,833	2,808	1,694
Total Liabilities & Equity	4,864	4,713	4,841	4,159	3,041
Total Debt	674.07	730.19	867.97	405.04	470.97
Net Cash (Debt)	-218.27	135.55	-154.9	998.11	204.86
Net Cash Growth	-	-	-	387.21%	-
Net Cash Per Share	-0.35	0.22	-0.25	1.89	0.46
Filing Date Shares Outstanding	622.5	622.5	622.5	622.5	600
Total Common Shares Outstanding	622.5	622.5	622.5	622.5	450
Working Capital	891.88	1,252	1,090	1,658	588.37
Book Value Per Share	4.21	4.33	4.27	4.16	3.40
Tangible Book Value	1,443	1,438	1,385	1,851	768.5
Tangible Book Value Per Share	2.32	2.31	2.22	2.97	1.71
Buildings	225.03	225.03	335.81	189.33	243.3
Machinery	304.55	349.2	329.19	272.75	232.23
Construction In Progress	2.09	0.79	14.18	26.65	9.19
Leasehold Improvements	170.62	186.62	160.82	88.73	29.67

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