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BEST PACIFIC (02111)

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  • +0.020+0.62%
Not Open Jan 15 16:01 CST
3.39BMarket Cap5.73P/E (TTM)

BEST PACIFIC (02111) Balance Sheet

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(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
(FY)Dec 31, 2020
Assets
Current assets
Inventory
16.18%1.22B
24.47%1.26B
11.56%1.05B
-11.20%1.01B
-30.61%941.86M
-22.04%1.14B
15.52%1.36B
57.95%1.46B
29.25%1.17B
-13.41%922.3M
Accounts receivable
-14.01%675.89M
18.55%874.51M
33.17%785.99M
12.67%737.67M
-3.25%590.19M
-22.92%654.75M
-17.51%610M
5.14%849.43M
36.69%739.5M
7.08%807.9M
Advance deposits and other receivables
22.75%142.66M
37.38%148.16M
6.82%116.23M
-15.39%107.84M
-25.76%108.81M
-0.57%127.46M
67.27%146.56M
30.12%128.19M
43.39%87.62M
13.53%98.52M
Withholding and tax receivable
----
----
5.91%4.97M
140.96%10.91M
--4.69M
-5.37%4.53M
----
-55.60%4.78M
-86.58%2.24M
-38.00%10.77M
Cash and equivalents
51.92%1.15B
5.65%980.28M
-17.77%756.81M
-11.73%927.84M
3.35%920.34M
16.94%1.05B
-30.00%890.53M
-17.75%898.87M
62.44%1.27B
89.48%1.09B
Short-term deposit
----
----
----
----
----
-77.44%36.95M
--195.32M
1,864.67%163.81M
----
-56.14%8.34M
Secured deposit
-8.73%68.14M
17.90%103.7M
6.70%74.66M
28.53%87.95M
-17.17%69.97M
-43.73%68.43M
2.23%84.47M
56.02%121.61M
214.76%82.63M
1.46%77.94M
Total current assets
16.77%3.26B
16.71%3.36B
5.82%2.79B
-6.44%2.88B
-19.74%2.64B
-15.03%3.08B
-2.23%3.28B
20.04%3.62B
43.65%3.36B
16.26%3.02B
Non-current assets
Property, plant and equipment
1.56%2.68B
-1.38%2.7B
-3.25%2.64B
-2.96%2.74B
-5.26%2.73B
-3.65%2.82B
-1.62%2.88B
-1.51%2.93B
1.57%2.93B
2.64%2.97B
Advance payment
19.93%117.97M
130.54%96.63M
79.24%98.36M
6.36%41.92M
11.25%54.88M
-32.46%39.41M
75.83%49.33M
127.32%58.35M
48.21%28.05M
-70.79%25.67M
Interests in Joint Venture
4.68%41.41M
9.49%41.53M
-0.05%39.56M
-3.78%37.93M
0.73%39.57M
1.93%39.42M
6.90%39.29M
11.27%38.67M
13.23%36.75M
10.64%34.75M
Deferred tax assets
311.02%22.31M
72.98%13.21M
-47.33%5.43M
-15.83%7.64M
-36.64%10.31M
62.68%9.07M
249.76%16.26M
3.51%5.58M
-69.44%4.65M
-38.95%5.39M
Total non-current assets
4.31%3.16B
1.55%3.15B
-2.81%3.03B
-2.85%3.1B
-5.66%3.12B
-5.47%3.19B
1.11%3.31B
2.12%3.38B
1.52%3.27B
1.21%3.31B
Total assets
10.28%6.42B
8.85%6.51B
1.14%5.82B
-4.61%5.98B
-12.67%5.76B
-10.41%6.27B
-0.58%6.59B
10.67%7B
19.24%6.63B
7.87%6.33B
Liabilities
Current liabilities
Accounts payable
-0.18%290.07M
13.65%367.87M
42.30%290.6M
7.35%323.7M
-17.23%204.21M
-18.55%301.53M
-8.67%246.72M
52.31%370.19M
27.03%270.13M
-1.33%243.05M
Notes payable
-24.37%207.69M
18.32%358.54M
14.35%274.6M
33.13%303.02M
-15.13%240.14M
-48.74%227.61M
-10.57%282.94M
37.37%444.04M
205.22%316.37M
-16.38%323.25M
Tax payable
607.93%57.13M
214.59%41.54M
-24.05%8.07M
29.57%13.2M
-82.86%10.63M
-78.20%10.19M
106.86%62.01M
204.51%46.75M
3,619.11%29.98M
-32.41%15.35M
Dividend payable
39.81%165.43M
----
169.67%118.33M
----
-64.24%43.88M
----
59.46%122.7M
----
27.59%76.95M
----
Other payables and accrued expenses
-10.06%279.73M
28.91%398.57M
59.33%311.03M
6.73%309.19M
-25.61%195.21M
-18.86%289.71M
-7.20%262.4M
27.08%357.06M
29.53%282.75M
18.43%280.98M
Bank loans and overdrafts
38.31%786.86M
-43.15%613.68M
-58.65%568.92M
-45.83%1.08B
-18.69%1.38B
31.82%1.99B
15.19%1.69B
15.08%1.51B
3.09%1.47B
-20.15%1.31B
Derivative financial instrument-current liabilities
----
----
----
----
----
----
----
-22.11%1.09M
-0.07%1.4M
--1.4M
Financial lease liabilities-current liabilities
91.16%50.66M
4.55%44.53M
-44.33%26.5M
11.55%42.59M
9.25%47.6M
-10.68%38.18M
153.01%43.57M
216.97%42.74M
20.88%17.22M
28.75%13.49M
Total current liabilities
14.83%1.87B
-11.20%1.87B
-24.29%1.63B
-27.52%2.1B
-21.29%2.16B
3.30%2.9B
9.69%2.74B
26.25%2.81B
21.08%2.5B
-14.10%2.22B
Net current assets
19.50%1.38B
92.08%1.49B
141.01%1.16B
336.98%778.31M
-11.97%480.21M
-78.15%178.11M
-36.75%545.49M
2.63%815.15M
211.99%862.48M
11,256.55%794.28M
Total assets less current liabilities
8.51%4.55B
19.71%4.65B
16.37%4.19B
15.10%3.88B
-6.55%3.6B
-19.60%3.37B
-6.79%3.85B
2.22%4.19B
18.15%4.13B
25.24%4.1B
Non-current liabilities
Long-term bank loan
11.40%731.38M
117.74%947.58M
78.55%656.55M
312.44%435.19M
-15.49%367.72M
-83.74%105.52M
-49.70%435.13M
-33.32%648.79M
7.21%865.12M
69.44%972.95M
Financial lease liabilities-non-current liabilities
26.96%114.33M
29.94%119.53M
-2.28%90.05M
-1.48%91.99M
-17.06%92.15M
-27.61%93.37M
37.96%111.11M
68.27%128.97M
-2.36%80.53M
21.80%76.65M
Deferred tax liability
38.46%14.85M
19.66%13.66M
2.13%10.73M
17.26%11.42M
3.47%10.5M
0.38%9.74M
54.41%10.15M
68.43%9.7M
-26.09%6.57M
-49.59%5.76M
Deferred income-non-current liabilities
-16.31%10.38M
-7.73%11.23M
-3.84%12.41M
-14.87%12.17M
-3.52%12.9M
-7.12%14.29M
-19.38%13.37M
-5.81%15.39M
118.64%16.59M
323.32%16.34M
Retirement benefit responsibility
60.04%13.31M
34.48%12.66M
7.80%8.32M
14.93%9.41M
-26.03%7.72M
-16.32%8.19M
20.56%10.43M
8.05%9.79M
16.20%8.65M
30.89%9.06M
Other non-current liabilities
28.93%6.51M
30.72%6.77M
145.55%5.05M
139.63%5.18M
-72.36%2.06M
-71.55%2.16M
108.59%7.43M
113.47%7.59M
1.11%3.56M
--3.56M
Total non-current liabilities
13.75%890.76M
96.59%1.11B
58.83%783.1M
142.37%565.35M
-16.09%493.05M
-71.56%233.26M
-40.10%587.62M
-24.35%820.23M
7.00%981.03M
64.11%1.08B
Total liabilities
14.48%2.76B
11.64%2.98B
-8.82%2.42B
-14.88%2.67B
-20.37%2.65B
-13.62%3.13B
-4.35%3.33B
9.67%3.63B
16.74%3.48B
1.80%3.31B
Total assets less total liabilities
7.30%3.66B
6.60%3.53B
9.63%3.41B
5.64%3.32B
-4.83%3.11B
-6.96%3.14B
3.57%3.27B
11.76%3.37B
22.11%3.15B
15.41%3.02B
Total equity and non-current liabilities
8.51%4.55B
19.71%4.65B
16.37%4.19B
15.10%3.88B
-6.55%3.6B
-19.60%3.37B
-6.79%3.85B
2.22%4.19B
18.15%4.13B
25.24%4.1B
Equity
Share capital
0.00%10.4M
0.00%10.4M
0.00%10.4M
0.00%10.4M
0.00%10.4M
0.00%10.4M
0.00%10.4M
0.00%10.4M
0.00%10.4M
0.00%10.4M
Reserve
7.86%3.55B
7.26%3.44B
8.96%3.29B
5.75%3.2B
-3.92%3.02B
-7.38%3.03B
2.51%3.14B
11.87%3.27B
23.24%3.07B
15.96%2.92B
Shareholders' Equity
7.83%3.56B
7.24%3.45B
8.93%3.3B
5.73%3.21B
-3.91%3.03B
-7.35%3.04B
2.50%3.15B
11.83%3.28B
23.15%3.08B
15.89%2.93B
Non-controlling interest
-8.96%97.44M
-13.83%87.22M
36.69%107.03M
3.04%101.22M
-30.75%78.3M
7.02%98.23M
46.20%113.07M
9.43%91.79M
-8.49%77.34M
0.84%83.88M
Total equity
7.30%3.66B
6.60%3.53B
9.63%3.41B
5.64%3.32B
-4.83%3.11B
-6.96%3.14B
3.57%3.27B
11.76%3.37B
22.11%3.15B
15.41%3.02B
Total equity and total liabilities
10.28%6.42B
8.85%6.51B
1.14%5.82B
-4.61%5.98B
-12.67%5.76B
-10.41%6.27B
-0.58%6.59B
10.67%7B
19.24%6.63B
7.87%6.33B
Currency Unit
HKD
HKD
HKD
HKD
HKD
HKD
HKD
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 Guan Huang Chen Fang Certified Public Accountants
--
Deloitte Guan Huang Chen Fang Certified Public Accountants
--
Deloitte Guan Huang Chen Fang Certified Public Accountants
--
Deloitte Guan Huang Chen Fang Certified Public Accountants
--
Deloitte Guan Huang Chen Fang Certified Public Accountants
(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(FY)Dec 31, 2020
Assets
Current assets
Inventory 16.18%1.22B24.47%1.26B11.56%1.05B-11.20%1.01B-30.61%941.86M-22.04%1.14B15.52%1.36B57.95%1.46B29.25%1.17B-13.41%922.3M
Accounts receivable -14.01%675.89M18.55%874.51M33.17%785.99M12.67%737.67M-3.25%590.19M-22.92%654.75M-17.51%610M5.14%849.43M36.69%739.5M7.08%807.9M
Advance deposits and other receivables 22.75%142.66M37.38%148.16M6.82%116.23M-15.39%107.84M-25.76%108.81M-0.57%127.46M67.27%146.56M30.12%128.19M43.39%87.62M13.53%98.52M
Withholding and tax receivable --------5.91%4.97M140.96%10.91M--4.69M-5.37%4.53M-----55.60%4.78M-86.58%2.24M-38.00%10.77M
Cash and equivalents 51.92%1.15B5.65%980.28M-17.77%756.81M-11.73%927.84M3.35%920.34M16.94%1.05B-30.00%890.53M-17.75%898.87M62.44%1.27B89.48%1.09B
Short-term deposit ---------------------77.44%36.95M--195.32M1,864.67%163.81M-----56.14%8.34M
Secured deposit -8.73%68.14M17.90%103.7M6.70%74.66M28.53%87.95M-17.17%69.97M-43.73%68.43M2.23%84.47M56.02%121.61M214.76%82.63M1.46%77.94M
Total current assets 16.77%3.26B16.71%3.36B5.82%2.79B-6.44%2.88B-19.74%2.64B-15.03%3.08B-2.23%3.28B20.04%3.62B43.65%3.36B16.26%3.02B
Non-current assets
Property, plant and equipment 1.56%2.68B-1.38%2.7B-3.25%2.64B-2.96%2.74B-5.26%2.73B-3.65%2.82B-1.62%2.88B-1.51%2.93B1.57%2.93B2.64%2.97B
Advance payment 19.93%117.97M130.54%96.63M79.24%98.36M6.36%41.92M11.25%54.88M-32.46%39.41M75.83%49.33M127.32%58.35M48.21%28.05M-70.79%25.67M
Interests in Joint Venture 4.68%41.41M9.49%41.53M-0.05%39.56M-3.78%37.93M0.73%39.57M1.93%39.42M6.90%39.29M11.27%38.67M13.23%36.75M10.64%34.75M
Deferred tax assets 311.02%22.31M72.98%13.21M-47.33%5.43M-15.83%7.64M-36.64%10.31M62.68%9.07M249.76%16.26M3.51%5.58M-69.44%4.65M-38.95%5.39M
Total non-current assets 4.31%3.16B1.55%3.15B-2.81%3.03B-2.85%3.1B-5.66%3.12B-5.47%3.19B1.11%3.31B2.12%3.38B1.52%3.27B1.21%3.31B
Total assets 10.28%6.42B8.85%6.51B1.14%5.82B-4.61%5.98B-12.67%5.76B-10.41%6.27B-0.58%6.59B10.67%7B19.24%6.63B7.87%6.33B
Liabilities
Current liabilities
Accounts payable -0.18%290.07M13.65%367.87M42.30%290.6M7.35%323.7M-17.23%204.21M-18.55%301.53M-8.67%246.72M52.31%370.19M27.03%270.13M-1.33%243.05M
Notes payable -24.37%207.69M18.32%358.54M14.35%274.6M33.13%303.02M-15.13%240.14M-48.74%227.61M-10.57%282.94M37.37%444.04M205.22%316.37M-16.38%323.25M
Tax payable 607.93%57.13M214.59%41.54M-24.05%8.07M29.57%13.2M-82.86%10.63M-78.20%10.19M106.86%62.01M204.51%46.75M3,619.11%29.98M-32.41%15.35M
Dividend payable 39.81%165.43M----169.67%118.33M-----64.24%43.88M----59.46%122.7M----27.59%76.95M----
Other payables and accrued expenses -10.06%279.73M28.91%398.57M59.33%311.03M6.73%309.19M-25.61%195.21M-18.86%289.71M-7.20%262.4M27.08%357.06M29.53%282.75M18.43%280.98M
Bank loans and overdrafts 38.31%786.86M-43.15%613.68M-58.65%568.92M-45.83%1.08B-18.69%1.38B31.82%1.99B15.19%1.69B15.08%1.51B3.09%1.47B-20.15%1.31B
Derivative financial instrument-current liabilities -----------------------------22.11%1.09M-0.07%1.4M--1.4M
Financial lease liabilities-current liabilities 91.16%50.66M4.55%44.53M-44.33%26.5M11.55%42.59M9.25%47.6M-10.68%38.18M153.01%43.57M216.97%42.74M20.88%17.22M28.75%13.49M
Total current liabilities 14.83%1.87B-11.20%1.87B-24.29%1.63B-27.52%2.1B-21.29%2.16B3.30%2.9B9.69%2.74B26.25%2.81B21.08%2.5B-14.10%2.22B
Net current assets 19.50%1.38B92.08%1.49B141.01%1.16B336.98%778.31M-11.97%480.21M-78.15%178.11M-36.75%545.49M2.63%815.15M211.99%862.48M11,256.55%794.28M
Total assets less current liabilities 8.51%4.55B19.71%4.65B16.37%4.19B15.10%3.88B-6.55%3.6B-19.60%3.37B-6.79%3.85B2.22%4.19B18.15%4.13B25.24%4.1B
Non-current liabilities
Long-term bank loan 11.40%731.38M117.74%947.58M78.55%656.55M312.44%435.19M-15.49%367.72M-83.74%105.52M-49.70%435.13M-33.32%648.79M7.21%865.12M69.44%972.95M
Financial lease liabilities-non-current liabilities 26.96%114.33M29.94%119.53M-2.28%90.05M-1.48%91.99M-17.06%92.15M-27.61%93.37M37.96%111.11M68.27%128.97M-2.36%80.53M21.80%76.65M
Deferred tax liability 38.46%14.85M19.66%13.66M2.13%10.73M17.26%11.42M3.47%10.5M0.38%9.74M54.41%10.15M68.43%9.7M-26.09%6.57M-49.59%5.76M
Deferred income-non-current liabilities -16.31%10.38M-7.73%11.23M-3.84%12.41M-14.87%12.17M-3.52%12.9M-7.12%14.29M-19.38%13.37M-5.81%15.39M118.64%16.59M323.32%16.34M
Retirement benefit responsibility 60.04%13.31M34.48%12.66M7.80%8.32M14.93%9.41M-26.03%7.72M-16.32%8.19M20.56%10.43M8.05%9.79M16.20%8.65M30.89%9.06M
Other non-current liabilities 28.93%6.51M30.72%6.77M145.55%5.05M139.63%5.18M-72.36%2.06M-71.55%2.16M108.59%7.43M113.47%7.59M1.11%3.56M--3.56M
Total non-current liabilities 13.75%890.76M96.59%1.11B58.83%783.1M142.37%565.35M-16.09%493.05M-71.56%233.26M-40.10%587.62M-24.35%820.23M7.00%981.03M64.11%1.08B
Total liabilities 14.48%2.76B11.64%2.98B-8.82%2.42B-14.88%2.67B-20.37%2.65B-13.62%3.13B-4.35%3.33B9.67%3.63B16.74%3.48B1.80%3.31B
Total assets less total liabilities 7.30%3.66B6.60%3.53B9.63%3.41B5.64%3.32B-4.83%3.11B-6.96%3.14B3.57%3.27B11.76%3.37B22.11%3.15B15.41%3.02B
Total equity and non-current liabilities 8.51%4.55B19.71%4.65B16.37%4.19B15.10%3.88B-6.55%3.6B-19.60%3.37B-6.79%3.85B2.22%4.19B18.15%4.13B25.24%4.1B
Equity
Share capital 0.00%10.4M0.00%10.4M0.00%10.4M0.00%10.4M0.00%10.4M0.00%10.4M0.00%10.4M0.00%10.4M0.00%10.4M0.00%10.4M
Reserve 7.86%3.55B7.26%3.44B8.96%3.29B5.75%3.2B-3.92%3.02B-7.38%3.03B2.51%3.14B11.87%3.27B23.24%3.07B15.96%2.92B
Shareholders' Equity 7.83%3.56B7.24%3.45B8.93%3.3B5.73%3.21B-3.91%3.03B-7.35%3.04B2.50%3.15B11.83%3.28B23.15%3.08B15.89%2.93B
Non-controlling interest -8.96%97.44M-13.83%87.22M36.69%107.03M3.04%101.22M-30.75%78.3M7.02%98.23M46.20%113.07M9.43%91.79M-8.49%77.34M0.84%83.88M
Total equity 7.30%3.66B6.60%3.53B9.63%3.41B5.64%3.32B-4.83%3.11B-6.96%3.14B3.57%3.27B11.76%3.37B22.11%3.15B15.41%3.02B
Total equity and total liabilities 10.28%6.42B8.85%6.51B1.14%5.82B-4.61%5.98B-12.67%5.76B-10.41%6.27B-0.58%6.59B10.67%7B19.24%6.63B7.87%6.33B
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions --Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion
Auditor --Deloitte Guan Huang Chen Fang Certified Public Accountants--Deloitte Guan Huang Chen Fang Certified Public Accountants--Deloitte Guan Huang Chen Fang Certified Public Accountants--Deloitte Guan Huang Chen Fang Certified Public Accountants--Deloitte Guan Huang Chen Fang Certified Public Accountants

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.

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