BE ENVIRONMENT (00154) Balance Sheet

0.500
+0.005+1.01%

Market Closed May 22 14:20 CST

750.18MMarket Cap2.92P/E (TTM)

All

YOY

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(FY)Dec 31, 2025

(Q6)Jun 30, 2025

(FY)Dec 31, 2024

(Q6)Jun 30, 2024

(FY)Dec 31, 2023

(Q6)Jun 30, 2023

(FY)Dec 31, 2022

(Q6)Jun 30, 2022

(FY)Dec 31, 2021

(Q6)Jun 30, 2021

Assets

Current assets

Inventory

-14.45%30.91M

-7.12%36.16M

-15.95%36.13M

-17.83%38.94M

2.15%42.99M

-10.20%47.39M

-10.63%42.09M

23.67%52.77M

7.41%47.09M

14.04%42.67M

Accounts receivable

11.34%1B

13.19%1.01B

14.01%901.78M

-0.49%895.8M

24.21%790.93M

9.36%900.24M

-15.32%636.77M

7.22%823.21M

28.72%752M

42.87%767.75M

Advance deposits and other receivables

4.43%285.37M

9.20%323.14M

-1.34%273.26M

-19.14%295.93M

6.39%276.97M

15.43%366M

-0.53%260.34M

111.30%317.09M

49.36%261.72M

11.11%150.07M

Cash and equivalents

19.05%1.61B

21.00%1.42B

11.64%1.35B

-40.12%1.17B

-49.03%1.21B

16.67%1.96B

50.35%2.37B

24.82%1.68B

3.86%1.58B

3.20%1.35B

Secured deposit

0.30%1M

-0.10%1M

--1M

33,266.67%1M

----

-99.93%3K

-91.36%483K

-28.98%4.33M

-21.54%5.59M

-27.83%6.1M

Special items of current assets

----

0.00%302.17M

----

--302.17M

----

Total current assets

11.47%3.28B

13.71%3.17B

-1.84%2.94B

-23.79%2.79B

-16.25%2.99B

14.29%3.66B

20.29%3.58B

17.15%3.2B

8.89%2.97B

20.77%2.73B

Non-current assets

Property, plant and equipment

-3.31%499.43M

-5.33%498.18M

-7.79%516.54M

-13.31%526.21M

-36.49%560.2M

-44.05%606.98M

-19.71%882.03M

-2.41%1.08B

-0.07%1.1B

2.70%1.11B

Investment property

----

-16.46%38.56M

Advance payment

-14.12%219K

-70.60%237K

-54.14%255K

-45.43%806K

43.30%556K

-55.43%1.48M

-98.45%388K

1,155.30%3.31M

13,423.24%25.02M

-99.12%264K

Interests in Joint Venture

----

0.00%6.65M

-12.00%5.85M

0.00%6.65M

Intangible assets

-1.00%2.89B

1.06%2.87B

5.22%2.92B

-19.84%2.84B

-0.65%2.77B

19.30%3.55B

-8.45%2.79B

9.67%2.97B

22.13%3.05B

20.93%2.71B

Goodwill

-2.17%1.01B

0.00%1.02B

2.22%1.03B

-9.00%1.02B

2.27%1.01B

0.00%1.12B

-12.00%987.85M

0.00%1.12B

Deferred tax assets

-0.07%165.91M

-5.54%165.29M

3.98%166.03M

60.31%174.99M

214.85%159.68M

50.35%109.15M

-18.25%50.72M

332.34%72.6M

238.88%62.04M

223.61%16.79M

Special items of non-current assets

-3.71%2.31B

-0.13%2.36B

1.96%2.4B

-8.17%2.36B

6.09%2.35B

-1.19%2.57B

-12.80%2.21B

11.89%2.6B

17.24%2.54B

20.69%2.32B

Total non-current assets

-2.36%6.9B

-0.29%6.95B

2.42%7.07B

-13.12%6.97B

-1.33%6.9B

0.99%8.02B

-11.99%7B

7.53%7.95B

13.18%7.95B

13.23%7.39B

Total assets

1.70%10.18B

3.71%10.12B

1.13%10.01B

-16.46%9.76B

-6.37%9.9B

4.81%11.68B

-3.20%10.57B

10.13%11.15B

11.98%10.92B

15.17%10.12B

Liabilities

Current liabilities

Accounts payable

-21.53%485.46M

-18.13%491.92M

-28.09%618.66M

-35.91%600.88M

27.19%860.38M

37.11%937.51M

-8.23%676.42M

7.25%683.76M

-3.11%737.05M

37.10%637.56M

Tax payable

-5.51%76.63M

-15.84%78.28M

-20.23%81.1M

63.30%93.01M

24.15%101.66M

-39.12%56.96M

2.74%81.89M

65.56%93.56M

20.72%79.7M

-25.14%56.51M

Other payables and accrued expenses

26.77%467.59M

0.70%405M

-6.97%368.84M

9.97%402.17M

4.46%396.47M

0.96%365.72M

-90.59%379.54M

-78.83%362.23M

136.18%4.03B

5.28%1.71B

Bank loans and overdrafts

0.09%2.62B

-2.93%2.6B

-3.70%2.61B

947.59%2.68B

996.68%2.71B

27.23%255.5M

13.58%247.5M

29.52%200.82M

31.59%217.91M

10.44%155.05M

Total current liabilities

-0.99%3.65B

-5.28%3.57B

-9.59%3.68B

133.50%3.77B

193.99%4.07B

20.54%1.62B

-72.66%1.39B

-71.80%1.34B

3.91%5.07B

106.06%4.75B

Net current assets

50.34%-368.69M

59.08%-402.74M

31.12%-742.43M

-148.17%-984.15M

-149.21%-1.08B

9.78%2.04B

204.54%2.19B

192.14%1.86B

2.41%-2.1B

-4,519.61%-2.02B

Total assets less current liabilities

3.27%6.53B

9.38%6.55B

8.63%6.33B

-40.53%5.99B

-36.59%5.82B

2.66%10.07B

56.95%9.19B

82.65%9.81B

20.04%5.85B

-17.17%5.37B

Non-current liabilities

Long-term bank loan

-2.79%1.91B

9.51%1.99B

14.27%1.97B

-66.80%1.81B

-67.83%1.72B

0.63%5.47B

267.83%5.35B

381.73%5.43B

64.13%1.45B

43.52%1.13B

Deferred tax liability

-1.21%266.46M

1.07%268.41M

2.84%269.72M

-6.49%265.56M

28.21%262.27M

20.13%283.99M

-12.94%204.57M

2.34%236.41M

8.13%234.98M

-1.17%231.01M

Deferred income-non-current liabilities

-2.31%145.73M

-2.21%146.56M

-3.39%149.18M

-13.25%149.88M

0.59%154.41M

24.31%172.77M

3.57%153.5M

-7.73%138.99M

-1.61%148.21M

7.11%150.64M

Provision-non-current liabilities

15.50%16.74M

16.64%15.76M

15.56%14.49M

7.25%13.52M

16.69%12.54M

7.33%12.6M

-4.34%10.75M

13.23%11.74M

21.02%11.23M

30.30%10.37M

Special items of non-current liabilities

-81.29%1.82M

-57.10%5.83M

-43.87%9.73M

-40.45%13.58M

-30.50%17.34M

-39.67%22.81M

213.25%24.95M

182.65%37.81M

-60.59%7.96M

-17.30%13.38M

Total non-current liabilities

-2.79%2.34B

7.38%2.42B

11.18%2.41B

-62.11%2.26B

-62.26%2.17B

1.73%5.96B

209.34%5.75B

282.06%5.86B

44.67%1.86B

-54.19%1.53B

Total liabilities

-1.70%5.99B

-0.54%6B

-2.37%6.09B

-20.38%6.03B

-12.48%6.24B

5.23%7.57B

2.97%7.13B

14.50%7.2B

12.40%6.93B

11.20%6.29B

Total assets less total liabilities

7.01%4.19B

10.59%4.12B

7.11%3.92B

-9.24%3.73B

6.28%3.66B

4.03%4.11B

-13.89%3.44B

2.97%3.95B

11.24%4B

22.34%3.84B

Total equity and non-current liabilities

3.27%6.53B

9.38%6.55B

8.63%6.33B

-40.53%5.99B

-36.59%5.82B

2.66%10.07B

56.95%9.19B

82.65%9.81B

20.04%5.85B

-17.17%5.37B

Equity

Share capital

0.00%1.97B

-11.43%1.97B

0.00%1.97B

0.00%2.23B

-11.43%1.97B

0.00%2.23B

Other equity instruments

----

0.00%147.03M

Reserve

15.42%1.89B

25.48%1.84B

20.92%1.64B

-4.23%1.46B

17.98%1.36B

15.84%1.53B

-15.02%1.15B

--1.32B

--1.35B

----

Other reserves

----

127.89%1.03B

Shareholders' Equity

7.00%3.87B

10.86%3.81B

8.52%3.61B

-8.50%3.44B

6.62%3.33B

5.89%3.76B

-12.79%3.12B

4.23%3.55B

12.08%3.58B

20.43%3.4B

Non-controlling interest

7.09%324.72M

7.42%313.93M

-7.25%303.24M

-17.09%292.26M

2.95%326.93M

-12.41%352.49M

-23.43%317.57M

-6.97%402.44M

4.45%414.74M

39.78%432.58M

Total equity

7.01%4.19B

10.59%4.12B

7.11%3.92B

-9.24%3.73B

6.28%3.66B

4.03%4.11B

-13.89%3.44B

2.97%3.95B

11.24%4B

22.34%3.84B

Total equity and total liabilities

1.70%10.18B

3.71%10.12B

1.13%10.01B

-16.46%9.76B

-6.37%9.9B

4.81%11.68B

-3.20%10.57B

10.13%11.15B

11.98%10.92B

15.17%10.12B

Currency Unit

CNY

HKD

CNY

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Deloitte Touche Tohmatsu会计师事务所

Ernst & Young

	(FY)Dec 31, 2025	(Q6)Jun 30, 2025	(FY)Dec 31, 2024	(Q6)Jun 30, 2024	(FY)Dec 31, 2023	(Q6)Jun 30, 2023	(FY)Dec 31, 2022	(Q6)Jun 30, 2022	(FY)Dec 31, 2021	(Q6)Jun 30, 2021
Assets
Current assets
Inventory	-14.45%30.91M	-7.12%36.16M	-15.95%36.13M	-17.83%38.94M	2.15%42.99M	-10.20%47.39M	-10.63%42.09M	23.67%52.77M	7.41%47.09M	14.04%42.67M
Accounts receivable	11.34%1B	13.19%1.01B	14.01%901.78M	-0.49%895.8M	24.21%790.93M	9.36%900.24M	-15.32%636.77M	7.22%823.21M	28.72%752M	42.87%767.75M
Advance deposits and other receivables	4.43%285.37M	9.20%323.14M	-1.34%273.26M	-19.14%295.93M	6.39%276.97M	15.43%366M	-0.53%260.34M	111.30%317.09M	49.36%261.72M	11.11%150.07M
Cash and equivalents	19.05%1.61B	21.00%1.42B	11.64%1.35B	-40.12%1.17B	-49.03%1.21B	16.67%1.96B	50.35%2.37B	24.82%1.68B	3.86%1.58B	3.20%1.35B
Secured deposit	0.30%1M	-0.10%1M	--1M	33,266.67%1M	----	-99.93%3K	-91.36%483K	-28.98%4.33M	-21.54%5.59M	-27.83%6.1M
Special items of current assets	----	0.00%302.17M	----	--302.17M	--302.17M	----	----	----	----	----
Total current assets	11.47%3.28B	13.71%3.17B	-1.84%2.94B	-23.79%2.79B	-16.25%2.99B	14.29%3.66B	20.29%3.58B	17.15%3.2B	8.89%2.97B	20.77%2.73B
Non-current assets
Property, plant and equipment	-3.31%499.43M	-5.33%498.18M	-7.79%516.54M	-13.31%526.21M	-36.49%560.2M	-44.05%606.98M	-19.71%882.03M	-2.41%1.08B	-0.07%1.1B	2.70%1.11B
Investment property	----	----	----	----	----	----	----	----	----	-16.46%38.56M
Advance payment	-14.12%219K	-70.60%237K	-54.14%255K	-45.43%806K	43.30%556K	-55.43%1.48M	-98.45%388K	1,155.30%3.31M	13,423.24%25.02M	-99.12%264K
Interests in Joint Venture	----	----	----	----	----	0.00%6.65M	-12.00%5.85M	0.00%6.65M	0.00%6.65M	0.00%6.65M
Intangible assets	-1.00%2.89B	1.06%2.87B	5.22%2.92B	-19.84%2.84B	-0.65%2.77B	19.30%3.55B	-8.45%2.79B	9.67%2.97B	22.13%3.05B	20.93%2.71B
Goodwill	-2.17%1.01B	0.00%1.02B	2.22%1.03B	-9.00%1.02B	2.27%1.01B	0.00%1.12B	-12.00%987.85M	0.00%1.12B	0.00%1.12B	0.00%1.12B
Deferred tax assets	-0.07%165.91M	-5.54%165.29M	3.98%166.03M	60.31%174.99M	214.85%159.68M	50.35%109.15M	-18.25%50.72M	332.34%72.6M	238.88%62.04M	223.61%16.79M
Special items of non-current assets	-3.71%2.31B	-0.13%2.36B	1.96%2.4B	-8.17%2.36B	6.09%2.35B	-1.19%2.57B	-12.80%2.21B	11.89%2.6B	17.24%2.54B	20.69%2.32B
Total non-current assets	-2.36%6.9B	-0.29%6.95B	2.42%7.07B	-13.12%6.97B	-1.33%6.9B	0.99%8.02B	-11.99%7B	7.53%7.95B	13.18%7.95B	13.23%7.39B
Total assets	1.70%10.18B	3.71%10.12B	1.13%10.01B	-16.46%9.76B	-6.37%9.9B	4.81%11.68B	-3.20%10.57B	10.13%11.15B	11.98%10.92B	15.17%10.12B
Liabilities
Current liabilities
Accounts payable	-21.53%485.46M	-18.13%491.92M	-28.09%618.66M	-35.91%600.88M	27.19%860.38M	37.11%937.51M	-8.23%676.42M	7.25%683.76M	-3.11%737.05M	37.10%637.56M
Tax payable	-5.51%76.63M	-15.84%78.28M	-20.23%81.1M	63.30%93.01M	24.15%101.66M	-39.12%56.96M	2.74%81.89M	65.56%93.56M	20.72%79.7M	-25.14%56.51M
Other payables and accrued expenses	26.77%467.59M	0.70%405M	-6.97%368.84M	9.97%402.17M	4.46%396.47M	0.96%365.72M	-90.59%379.54M	-78.83%362.23M	136.18%4.03B	5.28%1.71B
Bank loans and overdrafts	0.09%2.62B	-2.93%2.6B	-3.70%2.61B	947.59%2.68B	996.68%2.71B	27.23%255.5M	13.58%247.5M	29.52%200.82M	31.59%217.91M	10.44%155.05M
Total current liabilities	-0.99%3.65B	-5.28%3.57B	-9.59%3.68B	133.50%3.77B	193.99%4.07B	20.54%1.62B	-72.66%1.39B	-71.80%1.34B	3.91%5.07B	106.06%4.75B
Net current assets	50.34%-368.69M	59.08%-402.74M	31.12%-742.43M	-148.17%-984.15M	-149.21%-1.08B	9.78%2.04B	204.54%2.19B	192.14%1.86B	2.41%-2.1B	-4,519.61%-2.02B
Total assets less current liabilities	3.27%6.53B	9.38%6.55B	8.63%6.33B	-40.53%5.99B	-36.59%5.82B	2.66%10.07B	56.95%9.19B	82.65%9.81B	20.04%5.85B	-17.17%5.37B
Non-current liabilities
Long-term bank loan	-2.79%1.91B	9.51%1.99B	14.27%1.97B	-66.80%1.81B	-67.83%1.72B	0.63%5.47B	267.83%5.35B	381.73%5.43B	64.13%1.45B	43.52%1.13B
Deferred tax liability	-1.21%266.46M	1.07%268.41M	2.84%269.72M	-6.49%265.56M	28.21%262.27M	20.13%283.99M	-12.94%204.57M	2.34%236.41M	8.13%234.98M	-1.17%231.01M
Deferred income-non-current liabilities	-2.31%145.73M	-2.21%146.56M	-3.39%149.18M	-13.25%149.88M	0.59%154.41M	24.31%172.77M	3.57%153.5M	-7.73%138.99M	-1.61%148.21M	7.11%150.64M
Provision-non-current liabilities	15.50%16.74M	16.64%15.76M	15.56%14.49M	7.25%13.52M	16.69%12.54M	7.33%12.6M	-4.34%10.75M	13.23%11.74M	21.02%11.23M	30.30%10.37M
Special items of non-current liabilities	-81.29%1.82M	-57.10%5.83M	-43.87%9.73M	-40.45%13.58M	-30.50%17.34M	-39.67%22.81M	213.25%24.95M	182.65%37.81M	-60.59%7.96M	-17.30%13.38M
Total non-current liabilities	-2.79%2.34B	7.38%2.42B	11.18%2.41B	-62.11%2.26B	-62.26%2.17B	1.73%5.96B	209.34%5.75B	282.06%5.86B	44.67%1.86B	-54.19%1.53B
Total liabilities	-1.70%5.99B	-0.54%6B	-2.37%6.09B	-20.38%6.03B	-12.48%6.24B	5.23%7.57B	2.97%7.13B	14.50%7.2B	12.40%6.93B	11.20%6.29B
Total assets less total liabilities	7.01%4.19B	10.59%4.12B	7.11%3.92B	-9.24%3.73B	6.28%3.66B	4.03%4.11B	-13.89%3.44B	2.97%3.95B	11.24%4B	22.34%3.84B
Total equity and non-current liabilities	3.27%6.53B	9.38%6.55B	8.63%6.33B	-40.53%5.99B	-36.59%5.82B	2.66%10.07B	56.95%9.19B	82.65%9.81B	20.04%5.85B	-17.17%5.37B
Equity
Share capital	0.00%1.97B	0.00%1.97B	0.00%1.97B	-11.43%1.97B	0.00%1.97B	0.00%2.23B	-11.43%1.97B	0.00%2.23B	0.00%2.23B	0.00%2.23B
Other equity instruments	----	----	----	----	----	----	----	----	----	0.00%147.03M
Reserve	15.42%1.89B	25.48%1.84B	20.92%1.64B	-4.23%1.46B	17.98%1.36B	15.84%1.53B	-15.02%1.15B	--1.32B	--1.35B	----
Other reserves	----	----	----	----	----	----	----	----	----	127.89%1.03B
Shareholders' Equity	7.00%3.87B	10.86%3.81B	8.52%3.61B	-8.50%3.44B	6.62%3.33B	5.89%3.76B	-12.79%3.12B	4.23%3.55B	12.08%3.58B	20.43%3.4B
Non-controlling interest	7.09%324.72M	7.42%313.93M	-7.25%303.24M	-17.09%292.26M	2.95%326.93M	-12.41%352.49M	-23.43%317.57M	-6.97%402.44M	4.45%414.74M	39.78%432.58M
Total equity	7.01%4.19B	10.59%4.12B	7.11%3.92B	-9.24%3.73B	6.28%3.66B	4.03%4.11B	-13.89%3.44B	2.97%3.95B	11.24%4B	22.34%3.84B
Total equity and total liabilities	1.70%10.18B	3.71%10.12B	1.13%10.01B	-16.46%9.76B	-6.37%9.9B	4.81%11.68B	-3.20%10.57B	10.13%11.15B	11.98%10.92B	15.17%10.12B
Currency Unit	CNY	CNY	CNY	CNY	CNY	HKD	CNY	HKD	HKD	HKD
Accounting Standards	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--
Auditor	Deloitte Touche Tohmatsu会计师事务所	--	Deloitte Touche Tohmatsu会计师事务所	--	Ernst & Young	--	Ernst & Young	--	Ernst & Young	--

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More

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