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Page: Company Financials

Best Mart 360 Holdings Limited

Ticker: 2360.HK | Industry: Discount Stores | Sector: Consumer Defensive
$2.03 -0.02 (-0.98%)
As of: 2026-01-23

Master Data Export

Enterprise Value

Metric 2023 2022 2021 2020 2019 2018 2017 2016
Stock Price 1.95 1.74 1.80 1.87 2.75 1.17 1.17 1.17
Market Capitalization 1,953.33M 1,740.00M 1,795.00M 1,870.00M 2,508.43M 1,023.76M 1,170.00M 1,170.00M
(-) Cash & Equivalents 177.44M 149.20M 73.04M 154.35M 233.12M 13.88M 9.62M 4.42M
(+) Total Debt 330.13M 313.96M 347.63M 347.06M 191.06M 33.78M 43.93M 22.04M
Enterprise Value 2,106.02M 1,904.76M 2,069.60M 2,062.71M 2,466.37M 1,043.65M 1,204.31M 1,187.62M

Income Statement

Metric TTM TTM-1 2024-12-31 2023-12-31 2023-03-31 2022-03-31 2021-03-31 2020-03-31 2019-03-31 2018-03-31 2017-03-31 2016-03-31
Revenue 4,880M 3,611M 2,805M 2,574M 2,306M 1,984M 1,628M 1,230M 1,288M 1,076M 690M 473M
Cost of Revenue 3,137M 2,424M 1,777M 1,649M 1,489M 1,316M 1,108M 819M 854M 734M 474M 334M
Gross Profit 1,743M 1,188M 1,028M 926M 817M 668M 520M 411M 434M 342M 216M 138M
Gross Profit Margin 35.7% 32.9% 36.6% 36.0% 35.4% 33.7% 32.0% 33.4% 33.7% 31.8% 31.3% 29.3%
R&D Expenses 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M
SG&A Expenses 1,236M 979M 719M 647M 589M 527M 452M 391M 337M 273M 184M 121M
Operating Expenses 1,230M 979M 713M 641M 589M 527M 452M 391M 356M 273M 184M 121M
Operating Income (EBIT) 513M 209M 315M 285M 228M 141M 69M 20M 78M 69M 33M 17M
Operating Income Margin 10.5% 5.8% 11.2% 11.1% 9.9% 7.1% 4.2% 1.6% 6.1% 6.4% 4.7% 3.6%
Interest Income 8M 1M 6M 7M 1M 0M 1M 4M 0M 0M 0M 0M
Interest Expense 23M 17M 18M 15M 9M 7M 10M 11M 3M 3M 3M 2M
Net Interest Income -15M -16M -12M -8M -7M -7M -9M -7M -3M -3M -3M -2M
Unusual Items 13M 33M -6M -7M 20M 1M 32M 1M 0M 0M 0M 0M
EBT Excluding Unusual Items 498M 193M 303M 277M 221M 133M 60M 13M 75M 66M 30M 16M
Pre-Tax Income 510M 226M 297M 270M 240M 134M 92M 14M 75M 66M 30M 15M
Pre-Tax Margin 10.5% 6.3% 10.6% 10.5% 10.4% 6.8% 5.6% 1.2% 5.9% 6.1% 4.4% 3.2%
Income Tax Expense 85M 35M 50M 46M 39M 24M 10M 2M 16M 12M 5M 3M
Net Income 425M 191M 248M 224M 201M 110M 81M 12M 60M 54M 25M 12M
Net Income Margin 8.7% 5.3% 8.8% 8.7% 8.7% 5.5% 5.0% 1.0% 4.6% 5.0% 3.6% 2.6%
Depreciation & Amortization 208M 361M 214M 24M 184M 195M 166M 123M 11M 10M 7M 4M
EBITDA 721M 570M 529M 309M 412M 336M 234M 143M 90M 79M 39M 21M
EBITDA Margin 14.8% 15.8% 18.9% 12.0% 17.9% 16.9% 14.4% 11.6% 7.0% 7.3% 5.7% 4.5%
NOPAT 428M 177M 263M 237M 191M 115M 61M 17M 62M 56M 27M 14M
NOPAT Margin 8.8% 4.9% 9.4% 9.2% 8.3% 5.8% 3.7% 1.4% 4.8% 5.2% 3.9% 3.0%
Owner's Earnings 577M 498M 446M 221M 356M 279M 219M 117M 54M 50M 20M 9M
Owner's Earnings Margin 11.8% 13.8% 15.9% 8.6% 15.4% 14.1% 13.4% 9.5% 4.2% 4.7% 2.9% 1.9%
EPS (Basic) 0.42 0.19 0.25 0.22 0.20 0.11 0.08 0.01 0.07 0.05 0.03 0.01
EPS (Diluted) 0.43 0.19 0.25 0.22 0.20 0.11 0.08 0.01 0.07 0.05 0.03 0.01
Shares (Basic) 1,000M 1,000M 1,000M 1,000M 1,000M 1,000M 1,000M 1,000M 805M 1,000M 1,000M 1,000M
Shares (Diluted) 1,000M 1,000M 1,000M 1,000M 1,000M 1,000M 1,000M 1,000M 805M 1,000M 1,000M 1,000M

Balance Sheet

Metric MRQ MRQ-1 2024-12-31 2023-12-31 2023-03-31 2022-03-31 2021-03-31 2020-03-31 2019-03-31 2018-03-31 2017-03-31 2016-03-31
Cash & Cash Equivalents 159.51M 130.71M 159.51M 130.71M 146.05M 130.08M 91.31M 215.91M 277.39M 27.77M 19.24M 8.84M
Short-Term Investments 0.00M 34.44M 0.00M 34.44M 0.00M 0.00M 0.00M 0.00M 16.82M 0.00M 0.00M 0.00M
Cash & Short-Term Investments 159.51M 165.15M 159.51M 165.15M 146.05M 130.08M 91.31M 215.91M 294.22M 27.77M 19.24M 8.84M
Net Receivables 15.05M 16.15M 15.05M 16.15M 10.53M 7.24M 4.83M 8.10M 9.28M 6.94M 1.84M 1.22M
Inventory 339.51M 276.69M 339.51M 276.69M 244.22M 217.97M 198.55M 135.76M 132.84M 100.16M 92.63M 63.78M
Other Current Assets 27.71M 7.82M 27.71M 7.82M 0.00M 30.43M 24.25M 27.14M 3.86M 2.70M 0.60M 0.61M
Total Current Assets 541.79M 465.81M 541.79M 465.81M 400.80M 385.72M 318.94M 386.90M 440.19M 137.58M 114.32M 74.44M
Property, Plant & Equipment 440.37M 446.84M 440.37M 446.84M 445.35M 443.19M 438.71M 243.52M 22.99M 18.57M 15.76M 12.30M
Goodwill 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M
Intangible Assets 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M
Long-Term Investments 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M
Tax Assets 0.00M 2.53M 0.00M 2.53M 2.31M 1.52M 1.90M 1.50M 1.31M 0.75M 0.36M 0.00M
Other Non-Current Assets 55.18M 35.79M 55.18M 35.79M 42.56M 34.31M 37.45M 39.68M -1.31M 21.07M 20.09M 13.11M
Other Assets 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 33.65M 0.00M 0.00M 0.00M
Total Non-Current Assets 495.55M 485.15M 495.55M 485.15M 490.22M 479.02M 478.06M 284.70M 56.64M 40.38M 36.21M 25.42M
Total Assets 1,037.33M 950.96M 1,037.33M 950.96M 891.02M 864.74M 797.00M 671.60M 496.83M 177.96M 150.53M 99.85M
Accounts Payable 119.02M 88.50M 119.02M 88.50M 68.93M 75.62M 59.70M 31.03M 26.96M 18.25M 12.20M 9.35M
Short-Term Debt 73.25M 76.76M 73.25M 76.76M 79.35M 82.98M 107.50M 79.24M 35.86M 52.36M 87.86M 44.09M
Tax Payables 0.00M 50.04M 0.00M 50.04M 21.91M 16.78M 8.08M 0.00M 7.36M 8.38M 8.15M 3.13M
Deferred Revenue 2.29M 0.79M 2.29M 0.79M 0.64M 0.52M 0.70M 0.39M 0.47M 8.38M 8.15M 3.13M
Other Current Liabilities 1.83M 22.38M 1.83M 22.38M 41.39M 18.67M 9.75M 1.34M 8.20M 2.02M 17.73M 24.73M
Total Current Liabilities 196.38M 238.46M 196.38M 238.46M 212.21M 194.57M 185.72M 112.00M 78.84M 89.39M 134.09M 84.44M
Long-Term Debt 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 20.30M 37.92M 15.19M 10.00M 0.00M
Capital Lease Obligations 254.91M 248.20M 254.91M 248.20M 111.57M 110.76M 93.83M 107.76M 0.00M 0.00M 0.00M 0.00M
Deferred Tax Liabilities 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.03M
Other Non-Current Liabilities 4.37M 2.81M 4.37M 2.81M 1.92M 1.94M 2.16M 2.23M 3.61M 2.87M 4.92M 13.55M
Total Non-Current Liabilities 259.28M 251.01M 259.28M 251.01M 113.49M 112.70M 96.00M 130.29M 41.52M 18.06M 14.92M 13.58M
Total Liabilities 455.66M 489.47M 455.66M 489.47M 325.70M 307.27M 281.71M 242.29M 120.36M 107.44M 149.01M 98.01M
Preferred Stock 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 122.61M 0.00M 0.00M 0.00M
Common Stock 10.00M 10.00M 10.00M 10.00M 10.00M 10.00M 10.00M 10.00M 10.00M 0.00M 0.00M 0.00M
Retained Earnings 0.00M 240.60M 318.12M 240.60M 262.26M 221.27M 151.46M 70.01M 132.91M 93.18M 39.59M 14.44M
Accumulated OCI -122.84M -123.51M -122.84M -123.51M -122.83M -122.51M -122.61M -122.61M -122.61M -19.82M -11.47M -5.64M
Minority Interest 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M
Total Shareholders’ Equity -112.84M 127.09M 205.28M 127.09M 149.43M 108.76M 38.85M -42.60M 142.91M 73.36M 28.12M 8.80M
Total Equity -112.84M 127.09M 205.28M 127.09M 149.43M 108.76M 38.85M -42.60M 142.91M 73.36M 28.12M 8.80M
Total Liabilities & Equity 342.82M 616.56M 660.94M 616.56M 475.13M 416.03M 320.56M 199.68M 263.28M 180.81M 177.12M 106.81M
Tangible Assets 1,037.33M 950.96M 1,037.33M 950.96M 891.02M 864.74M 797.00M 671.60M 496.83M 177.96M 150.53M 99.85M
Tangible Equity -112.84M 127.09M 205.28M 127.09M 149.43M 108.76M 38.85M -42.60M 142.91M 73.36M 28.12M 8.80M
Tangible Book Value -112.84M 127.09M 205.28M 127.09M 149.43M 108.76M 38.85M -42.60M 142.91M 73.36M 28.12M 8.80M
Total Investments 0.00M 34.44M 0.00M 34.44M 0.00M 0.00M 0.00M 0.00M 16.82M 0.00M 0.00M 0.00M
Net Debt -86.26M -53.96M -86.26M -53.96M -66.70M -47.10M 16.18M -116.37M -203.62M 39.79M 78.61M 35.25M

Capital Metrics

Metric MRQ MRQ-1 2024-12-31 2023-12-31 2023-03-31 2022-03-31 2021-03-31 2020-03-31 2019-03-31 2018-03-31 2017-03-31 2016-03-31
Working Capital 148.6M 79.2M 148.6M 79.2M 102.0M 71.7M -13.9M 152.3M 354.5M 70.9M 18.3M 2.6M
Total Capital 862.7M 781.3M 862.7M 781.3M 802.8M 761.7M 712.0M 633.0M 443.4M 160.7M 127.4M 58.5M
Capital Employed 644.2M 564.4M 644.2M 564.4M 592.2M 550.7M 464.1M 437.0M 411.1M 111.2M 54.5M 28.0M
Invested Capital 703.2M 650.6M 703.2M 650.6M 656.8M 631.6M 620.7M 417.1M 166.0M 133.0M 108.2M 49.7M

Cash Flow Statement

Metric TTM TTM-1 2024-12-31 2023-12-31 2023-03-31 2022-03-31 2021-03-31 2020-03-31 2019-03-31 2018-03-31 2017-03-31 2016-03-31
Net Income 425.44M 191.25M 247.52M 224.45M 201.00M 109.80M 81.45M 12.10M 59.73M 65.55M 30.43M 15.23M
Depreciation & Amortization 391.06M 360.69M 0.00M 206.95M 184.10M 194.85M 165.84M 123.15M 11.36M 9.74M 6.68M 4.13M
Deferred Income Tax 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M
Stock-Based Compensation 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M
Change in Working Capital -89.49M -73.16M -28.31M -60.77M -35.42M -22.69M -34.54M -22.16M -39.38M -7.04M -43.29M -25.09M
Accounts Receivable -13.74M -3.26M 7.20M -13.35M -0.39M -2.82M -0.44M 2.93M -1.18M -2.99M -0.64M -0.43M
Inventory -83.86M -97.62M -70.22M -50.04M -33.83M -26.63M -71.00M -12.74M -38.20M -12.79M -33.34M -25.06M
Accounts Payable 19.57M 0.00M 30.52M 19.57M -6.70M 15.93M 28.66M 4.08M 8.71M 6.05M 2.85M 3.63M
Other Working Capital -11.46M -0.94M 4.19M -16.96M 5.50M -9.17M 8.23M -16.43M -8.71M 2.69M -12.17M -3.22M
Other Non-Cash Items 634.42M 741.14M 197.53M -39.77M 11.98M 16.64M 25.82M -5.19M 5.37M -3.22M 6.46M 5.05M
Net Cash from Operating Activities 810.60M 537.17M 416.74M 330.85M 361.66M 298.59M 238.57M 107.90M 37.08M 65.03M 0.28M -0.68M
Capital Expenditures (PPE) -55.86M -54.13M 0.00M -26.79M -29.08M -25.72M -28.41M -18.23M -17.27M -13.23M -11.60M -7.78M
Acquisitions (Net) 0.00M -178.21M 0.00M 0.00M 0.00M 0.00M -178.21M 0.02M 0.02M 0.01M 0.04M 0.06M
Purchases of Investments 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M -4.95M 0.00M 0.00M 0.00M
Sales / Maturities of Investments 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 4.93M 0.00M 0.00M 0.00M
Other Investing Activities 9.90M -0.90M -9.57M 6.61M -0.22M -0.76M -0.14M -0.16M 5.11M -5.15M -5.36M -0.10M
Net Cash from Investing Activities -49.47M -233.23M -9.57M -20.17M -29.30M -26.47M -206.76M -18.37M -12.15M -18.36M -16.92M -7.82M
Net Debt Issuance -228.15M -108.44M -3.51M -153.35M -3.63M -24.52M 7.95M 25.77M 6.22M -27.45M 45.27M 7.67M
Long-Term Debt Issuance -228.15M -108.44M 0.00M -153.35M 0.00M -24.52M 7.95M 25.77M 6.22M -12.89M 45.27M 7.67M
Short-Term Debt Issuance 0.00M 0.00M -3.51M 0.00M -3.63M -24.52M 0.00M 25.77M 6.22M -14.56M 45.27M 7.67M
Net Stock Issuance 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 250.00M 0.00M 0.00M 0.00M
Common Stock Issuance 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 250.00M 0.00M 0.00M 0.00M
Common Stock Repurchased 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M
Preferred Stock Issuance 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M
Net Dividends Paid -412.93M -60.00M -170.31M -252.93M -160.00M -40.00M -20.00M -75.00M -20.00M 0.00M 0.00M 0.00M
Common Dividends Paid -349.69M -60.00M -170.31M -189.69M -160.00M -40.00M -20.00M -75.00M -20.00M 0.00M 0.00M 0.00M
Preferred Dividends Paid -63.23M 0.00M 0.00M -63.23M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M 0.00M
Other Financing Activities -5.19M -232.01M -204.73M 81.10M -152.55M -168.91M -144.37M -101.78M -16.64M -3.29M -16.73M -1.19M
Net Cash from Financing Activities -641.36M -389.84M -378.54M -325.18M -316.18M -233.43M -156.41M -151.01M 219.58M -30.74M 28.54M 6.48M
Effect of FX on Cash -1.29M 215.98M 0.17M 15.16M -0.21M 0.07M 0.00M 5.12M 0.00M 0.00M 0.00M 0.00M
Net Change in Cash 141.46M -85.84M 28.80M 15.97M 15.97M 38.76M -124.60M -61.48M 244.51M 15.93M 11.90M -2.02M
Cash at Beginning of Period 574.52M 454.77M 130.71M 130.08M 130.08M 91.31M 215.91M 277.39M 27.77M 11.84M -0.07M 1.95M
Cash at End of Period 715.98M 368.93M 159.51M 146.05M 146.05M 130.08M 91.31M 215.91M 272.28M 27.77M 11.84M -0.07M
Operating Cash Flow 810.60M 537.17M 416.74M 448.94M 361.66M 298.59M 238.57M 107.90M 37.08M 65.03M 0.28M -0.68M
Capital Expenditure -55.86M -54.13M -15.42M -26.79M -29.08M -25.72M -28.41M -18.23M -17.27M -13.23M -11.60M -7.78M
Free Cash Flow 754.74M 483.04M 401.32M 422.16M 332.58M 272.88M 210.16M 89.67M 19.82M 51.81M -11.32M -8.46M

Free Cash Flow

Metric TTM TTM-1 2024-12-31 2023-12-31 2023-03-31 2022-03-31 2021-03-31 2020-03-31 2019-03-31 2018-03-31 2017-03-31 2016-03-31
EBITDA 714.60M 569.99M 522.86M 302.38M 412.22M 335.58M 234.41M 143.16M 108.57M 78.72M 39.38M 21.12M
(-) Tax Adjustment 119.06M 87.49M 87.29M 51.28M 67.30M 60.97M 26.31M 22.13M 22.58M 14.35M 6.84M 3.86M
(-) Change In Working Capital -89.49M -73.16M -28.31M -60.77M -35.42M -22.69M -34.54M -22.16M -39.38M -7.04M -43.29M -25.09M
(-) Capital Expenditure -55.86M -54.13M -15.42M -26.79M -29.08M -25.72M -28.41M -18.23M -17.27M -13.23M -11.60M -7.78M
Unlevered Free Cash Flow 629.17M 501.53M 448.45M 285.09M 351.26M 271.58M 214.23M 124.95M 108.10M 58.18M 64.23M 34.57M
(-) Net Interest Income After Taxes -12.69M -13.69M -10.07M -6.48M -6.21M -5.95M -7.90M -6.02M -2.44M -2.62M -2.18M -1.30M
Net Debt Issuance -228.15M -108.44M -3.51M -153.35M -3.63M -24.52M 7.95M 25.77M 6.22M -27.45M 45.27M 7.67M
Levered Free Cash Flow 413.72M 406.78M 455.01M 138.22M 353.84M 253.01M 230.08M 156.74M 116.76M 33.36M 111.68M 43.54M