BEAUTYFARM MED (02373) Balance Sheet

19.730
-0.550-2.71%

Market Closed May 22 16:05 CST

4.92BMarket Cap13.99P/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

(FY)Dec 31, 2020

Assets

Current assets

Inventory

-29.09%107.66M

-17.32%149.99M

-19.06%151.83M

0.52%181.42M

31.84%187.59M

53.70%180.49M

46.31%142.29M

--117.43M

48.82%97.25M

-15.30%65.35M

Accounts receivable

3.91%50.8M

-15.26%33.07M

57.65%48.89M

0.16%39.03M

-16.99%31.01M

13.34%38.97M

19.29%37.36M

--34.38M

-14.67%31.32M

21.05%36.7M

Advance deposits and other receivables

1.99%128.58M

-33.65%118.13M

-4.97%126.08M

34.96%178.05M

-9.88%132.68M

-26.73%131.93M

69.15%147.23M

--180.05M

5.16%87.04M

-2.29%82.76M

Cash and equivalents

143.31%1.11B

134.54%459.74M

103.39%456.16M

137.06%196.02M

36.65%224.28M

-44.76%82.69M

4.35%164.12M

--149.7M

9.58%157.28M

36.94%143.54M

Fixed time deposit-current assets

13.21%524.8M

26.10%613.05M

20.43%463.56M

-6.50%486.15M

221.72%384.93M

--519.95M

--119.65M

----

Secured deposit

1.89%28.99M

171.29%28.72M

172.21%28.45M

2.83%10.59M

1.62%10.45M

0.25%10.3M

0.29%10.28M

--10.27M

--10.25M

----

Financial assets at fair value-current assets

-0.42%907.21M

4.54%924.67M

-5.59%911.06M

1.87%884.54M

53.94%964.97M

22.35%868.34M

-32.33%626.86M

--709.74M

40.70%926.34M

83.45%658.39M

Total current assets

30.74%2.86B

17.79%2.33B

12.92%2.19B

7.81%1.98B

55.15%1.94B

52.52%1.83B

-4.71%1.25B

--1.2B

32.71%1.31B

50.44%986.74M

Non-current assets

Property, plant and equipment

-21.30%287M

-6.89%332.12M

-1.70%364.67M

14.02%356.71M

20.56%370.97M

18.17%312.83M

18.57%307.7M

--264.73M

19.34%259.5M

-29.39%217.44M

Investment property

-5.27%60.98M

-5.13%62.67M

-5.00%64.37M

-4.88%66.06M

-4.76%67.76M

-4.65%69.45M

-4.55%71.15M

--72.84M

-4.58%74.54M

--78.11M

Advance payment

176.14%186.52M

-63.80%66.04M

-2.91%67.55M

212.59%182.47M

13.68%69.57M

5.44%58.37M

10.71%61.2M

--55.36M

18.06%55.28M

10.62%46.82M

Associated company interest

----

--249K

----

Financial assets at fair value-non-current assets

668.20%57.98M

--7.52M

--7.55M

----

Intangible assets

-3.19%338.94M

367.78%336.72M

337.77%350.12M

-13.81%71.98M

-3.98%79.98M

-2.60%83.52M

-7.71%83.29M

--85.75M

-0.10%90.25M

15.33%90.34M

Goodwill

8.55%709.87M

200.63%653.95M

1.98%217.53M

10.82%217.53M

11.36%213.3M

1.04%196.29M

--191.54M

10.35%194.27M

15.62%176.06M

Deferred tax assets

-45.55%22.69M

-16.77%29.79M

-1.05%41.67M

-9.67%35.79M

-4.64%42.11M

-16.22%39.62M

26.13%44.17M

--47.29M

-2.60%35.02M

36.87%35.95M

Other illiquid assets

-79.67%1.09M

-81.81%2.1M

127.55%5.36M

-6.62%11.53M

-14.17%2.36M

132.27%12.35M

-61.35%2.75M

--5.32M

39.99%7.1M

30.54%5.07M

Total non-current assets

4.68%2.19B

38.38%1.98B

53.02%2.09B

12.13%1.43B

9.50%1.37B

7.74%1.28B

6.83%1.25B

--1.19B

4.60%1.17B

-3.98%1.12B

Total assets

18.00%5.05B

26.45%4.31B

29.51%4.28B

9.59%3.41B

32.32%3.3B

30.27%3.11B

0.73%2.5B

--2.39B

17.79%2.48B

15.65%2.1B

Liabilities

Current liabilities

Accounts payable

21.70%36.37M

80.24%35.08M

39.52%29.89M

46.51%19.46M

172.64%21.42M

-54.67%13.28M

-49.10%7.86M

--29.3M

-13.38%15.44M

-40.64%17.82M

Tax payable

73.85%73.51M

-30.12%28.48M

-12.87%42.28M

19.18%40.75M

42.84%48.53M

31.36%34.2M

6.58%33.97M

--26.03M

-7.62%31.88M

21.29%34.51M

Other payables and accrued expenses

-13.77%280.71M

20.82%319.95M

44.90%325.53M

-2.10%264.81M

0.27%224.66M

70.71%270.49M

4.18%224.06M

--158.45M

32.00%215.06M

-1.07%162.92M

Bank loans and overdrafts

351.16%89.49M

492.59%37.67M

--19.84M

--6.36M

----

-50.00%6.37M

Financial lease liabilities-current liabilities

-4.87%209.61M

13.71%201.23M

30.11%220.34M

8.65%176.96M

12.16%169.34M

4.78%162.86M

-7.48%150.98M

--155.43M

15.42%163.18M

18.03%141.38M

Other current liabilities

3.13%125.55M

38.76%123.96M

27.42%121.75M

4.94%89.34M

13.58%95.55M

2.58%85.13M

4.48%84.12M

--82.99M

14.59%80.51M

25.34%70.26M

Total current liabilities

6.23%2.91B

31.90%2.76B

33.47%2.74B

5.27%2.1B

7.49%2.05B

8.22%1.99B

2.99%1.91B

--1.84B

16.71%1.85B

19.74%1.59B

Net current assets

90.66%-51.63M

-263.86%-437.1M

-376.14%-552.84M

24.11%-120.13M

82.44%-116.11M

75.20%-158.29M

-21.51%-661.33M

---638.16M

9.53%-544.27M

10.29%-601.58M

Total assets less current liabilities

38.96%2.14B

17.76%1.55B

23.01%1.54B

17.25%1.31B

113.21%1.25B

104.17%1.12B

-5.98%586.28M

--548.81M

21.11%623.56M

4.61%514.87M

Non-current liabilities

Long-term bank loan

394.57%642.64M

273.02%211.5M

--129.94M

--56.7M

----

Financial lease liabilities-non-current liabilities

-2.16%352.69M

-9.07%328.68M

-8.46%360.48M

-1.50%361.46M

5.14%393.78M

2.41%366.96M

6.31%374.52M

--358.33M

-4.26%352.28M

-14.45%367.94M

Deferred tax liability

3.40%74.41M

216.96%77.97M

227.34%71.96M

87.09%24.6M

154.24%21.98M

31.13%13.15M

-1.11%8.65M

--10.03M

40.62%8.74M

111.07%6.22M

Total non-current liabilities

90.22%1.07B

39.61%618.15M

35.27%562.38M

16.48%442.76M

8.51%415.76M

3.19%380.11M

6.13%383.17M

--368.36M

-3.51%361.02M

-14.85%374.16M

Total liabilities

20.54%3.98B

33.24%3.38B

33.77%3.3B

7.07%2.54B

7.66%2.47B

7.38%2.37B

3.50%2.29B

--2.21B

12.86%2.21B

11.13%1.96B

Total assets less total liabilities

9.40%1.07B

6.66%929.02M

16.90%975.24M

17.64%871.04M

310.73%834.23M

310.29%740.41M

-22.64%203.11M

--180.46M

86.58%262.54M

166.72%140.71M

Total equity and non-current liabilities

38.96%2.14B

17.76%1.55B

23.01%1.54B

17.25%1.31B

113.21%1.25B

104.17%1.12B

-5.98%586.28M

--548.81M

21.11%623.56M

4.61%514.87M

Equity

Share capital

0.00%8K

14.29%8K

--7K

----

Share premium

-31.10%247.92M

-46.22%247.92M

-23.08%359.8M

-2.54%460.95M

454.50%467.77M

460.66%472.97M

--84.36M

----

Other reserves

-269.11%-64.98M

-289.91%-68.99M

67.11%38.43M

17.21%36.33M

996.00%22.99M

530.15%30.99M

-96.79%2.1M

---7.21M

778.14%65.44M

335.52%7.45M

Retained profit

58.12%863.96M

111.34%702.08M

71.86%546.4M

55.16%332.21M

210.84%317.94M

145.98%214.11M

-46.71%102.28M

--87.05M

43.85%191.92M

164.19%133.42M

Shareholders' Equity

8.19%1.02B

6.21%881.02M

17.80%944.64M

16.17%829.5M

324.85%801.9M

334.83%714.02M

-26.66%188.75M

--164.21M

82.69%257.36M

197.59%140.87M

Non-controlling interest

46.74%44.91M

15.54%47.99M

-5.36%30.6M

57.43%41.54M

125.16%32.34M

62.36%26.39M

177.63%14.36M

--16.25M

3,235.15%5.17M

-103.05%-165K

Total equity

9.40%1.07B

6.66%929.02M

16.90%975.24M

17.64%871.04M

310.73%834.23M

310.29%740.41M

-22.64%203.11M

--180.46M

86.58%262.54M

166.72%140.71M

Total equity and total liabilities

18.00%5.05B

26.45%4.31B

29.51%4.28B

9.59%3.41B

32.32%3.3B

30.27%3.11B

0.73%2.5B

--2.39B

17.79%2.48B

15.65%2.1B

Currency Unit

CNY

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

PwC

	(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	(FY)Dec 31, 2020
Assets
Current assets
Inventory	-29.09%107.66M	-17.32%149.99M	-19.06%151.83M	0.52%181.42M	31.84%187.59M	53.70%180.49M	46.31%142.29M	--117.43M	48.82%97.25M	-15.30%65.35M
Accounts receivable	3.91%50.8M	-15.26%33.07M	57.65%48.89M	0.16%39.03M	-16.99%31.01M	13.34%38.97M	19.29%37.36M	--34.38M	-14.67%31.32M	21.05%36.7M
Advance deposits and other receivables	1.99%128.58M	-33.65%118.13M	-4.97%126.08M	34.96%178.05M	-9.88%132.68M	-26.73%131.93M	69.15%147.23M	--180.05M	5.16%87.04M	-2.29%82.76M
Cash and equivalents	143.31%1.11B	134.54%459.74M	103.39%456.16M	137.06%196.02M	36.65%224.28M	-44.76%82.69M	4.35%164.12M	--149.7M	9.58%157.28M	36.94%143.54M
Fixed time deposit-current assets	13.21%524.8M	26.10%613.05M	20.43%463.56M	-6.50%486.15M	221.72%384.93M	--519.95M	--119.65M	----	----	----
Secured deposit	1.89%28.99M	171.29%28.72M	172.21%28.45M	2.83%10.59M	1.62%10.45M	0.25%10.3M	0.29%10.28M	--10.27M	--10.25M	----
Financial assets at fair value-current assets	-0.42%907.21M	4.54%924.67M	-5.59%911.06M	1.87%884.54M	53.94%964.97M	22.35%868.34M	-32.33%626.86M	--709.74M	40.70%926.34M	83.45%658.39M
Total current assets	30.74%2.86B	17.79%2.33B	12.92%2.19B	7.81%1.98B	55.15%1.94B	52.52%1.83B	-4.71%1.25B	--1.2B	32.71%1.31B	50.44%986.74M
Non-current assets
Property, plant and equipment	-21.30%287M	-6.89%332.12M	-1.70%364.67M	14.02%356.71M	20.56%370.97M	18.17%312.83M	18.57%307.7M	--264.73M	19.34%259.5M	-29.39%217.44M
Investment property	-5.27%60.98M	-5.13%62.67M	-5.00%64.37M	-4.88%66.06M	-4.76%67.76M	-4.65%69.45M	-4.55%71.15M	--72.84M	-4.58%74.54M	--78.11M
Advance payment	176.14%186.52M	-63.80%66.04M	-2.91%67.55M	212.59%182.47M	13.68%69.57M	5.44%58.37M	10.71%61.2M	--55.36M	18.06%55.28M	10.62%46.82M
Associated company interest	----	----	----	--249K	--249K	----	----	----	----	----
Financial assets at fair value-non-current assets	668.20%57.98M	--7.52M	--7.55M	----	----	----	----	----	----	----
Intangible assets	-3.19%338.94M	367.78%336.72M	337.77%350.12M	-13.81%71.98M	-3.98%79.98M	-2.60%83.52M	-7.71%83.29M	--85.75M	-0.10%90.25M	15.33%90.34M
Goodwill	8.55%709.87M	200.63%653.95M	200.63%653.95M	1.98%217.53M	10.82%217.53M	11.36%213.3M	1.04%196.29M	--191.54M	10.35%194.27M	15.62%176.06M
Deferred tax assets	-45.55%22.69M	-16.77%29.79M	-1.05%41.67M	-9.67%35.79M	-4.64%42.11M	-16.22%39.62M	26.13%44.17M	--47.29M	-2.60%35.02M	36.87%35.95M
Other illiquid assets	-79.67%1.09M	-81.81%2.1M	127.55%5.36M	-6.62%11.53M	-14.17%2.36M	132.27%12.35M	-61.35%2.75M	--5.32M	39.99%7.1M	30.54%5.07M
Total non-current assets	4.68%2.19B	38.38%1.98B	53.02%2.09B	12.13%1.43B	9.50%1.37B	7.74%1.28B	6.83%1.25B	--1.19B	4.60%1.17B	-3.98%1.12B
Total assets	18.00%5.05B	26.45%4.31B	29.51%4.28B	9.59%3.41B	32.32%3.3B	30.27%3.11B	0.73%2.5B	--2.39B	17.79%2.48B	15.65%2.1B
Liabilities
Current liabilities
Accounts payable	21.70%36.37M	80.24%35.08M	39.52%29.89M	46.51%19.46M	172.64%21.42M	-54.67%13.28M	-49.10%7.86M	--29.3M	-13.38%15.44M	-40.64%17.82M
Tax payable	73.85%73.51M	-30.12%28.48M	-12.87%42.28M	19.18%40.75M	42.84%48.53M	31.36%34.2M	6.58%33.97M	--26.03M	-7.62%31.88M	21.29%34.51M
Other payables and accrued expenses	-13.77%280.71M	20.82%319.95M	44.90%325.53M	-2.10%264.81M	0.27%224.66M	70.71%270.49M	4.18%224.06M	--158.45M	32.00%215.06M	-1.07%162.92M
Bank loans and overdrafts	351.16%89.49M	492.59%37.67M	--19.84M	--6.36M	----	----	----	----	----	-50.00%6.37M
Financial lease liabilities-current liabilities	-4.87%209.61M	13.71%201.23M	30.11%220.34M	8.65%176.96M	12.16%169.34M	4.78%162.86M	-7.48%150.98M	--155.43M	15.42%163.18M	18.03%141.38M
Other current liabilities	3.13%125.55M	38.76%123.96M	27.42%121.75M	4.94%89.34M	13.58%95.55M	2.58%85.13M	4.48%84.12M	--82.99M	14.59%80.51M	25.34%70.26M
Total current liabilities	6.23%2.91B	31.90%2.76B	33.47%2.74B	5.27%2.1B	7.49%2.05B	8.22%1.99B	2.99%1.91B	--1.84B	16.71%1.85B	19.74%1.59B
Net current assets	90.66%-51.63M	-263.86%-437.1M	-376.14%-552.84M	24.11%-120.13M	82.44%-116.11M	75.20%-158.29M	-21.51%-661.33M	---638.16M	9.53%-544.27M	10.29%-601.58M
Total assets less current liabilities	38.96%2.14B	17.76%1.55B	23.01%1.54B	17.25%1.31B	113.21%1.25B	104.17%1.12B	-5.98%586.28M	--548.81M	21.11%623.56M	4.61%514.87M
Non-current liabilities
Long-term bank loan	394.57%642.64M	273.02%211.5M	--129.94M	--56.7M	----	----	----	----	----	----
Financial lease liabilities-non-current liabilities	-2.16%352.69M	-9.07%328.68M	-8.46%360.48M	-1.50%361.46M	5.14%393.78M	2.41%366.96M	6.31%374.52M	--358.33M	-4.26%352.28M	-14.45%367.94M
Deferred tax liability	3.40%74.41M	216.96%77.97M	227.34%71.96M	87.09%24.6M	154.24%21.98M	31.13%13.15M	-1.11%8.65M	--10.03M	40.62%8.74M	111.07%6.22M
Total non-current liabilities	90.22%1.07B	39.61%618.15M	35.27%562.38M	16.48%442.76M	8.51%415.76M	3.19%380.11M	6.13%383.17M	--368.36M	-3.51%361.02M	-14.85%374.16M
Total liabilities	20.54%3.98B	33.24%3.38B	33.77%3.3B	7.07%2.54B	7.66%2.47B	7.38%2.37B	3.50%2.29B	--2.21B	12.86%2.21B	11.13%1.96B
Total assets less total liabilities	9.40%1.07B	6.66%929.02M	16.90%975.24M	17.64%871.04M	310.73%834.23M	310.29%740.41M	-22.64%203.11M	--180.46M	86.58%262.54M	166.72%140.71M
Total equity and non-current liabilities	38.96%2.14B	17.76%1.55B	23.01%1.54B	17.25%1.31B	113.21%1.25B	104.17%1.12B	-5.98%586.28M	--548.81M	21.11%623.56M	4.61%514.87M
Equity
Share capital	0.00%8K	0.00%8K	0.00%8K	0.00%8K	14.29%8K	14.29%8K	--7K	--7K	----	----
Share premium	-31.10%247.92M	-46.22%247.92M	-23.08%359.8M	-2.54%460.95M	454.50%467.77M	460.66%472.97M	--84.36M	--84.36M	----	----
Other reserves	-269.11%-64.98M	-289.91%-68.99M	67.11%38.43M	17.21%36.33M	996.00%22.99M	530.15%30.99M	-96.79%2.1M	---7.21M	778.14%65.44M	335.52%7.45M
Retained profit	58.12%863.96M	111.34%702.08M	71.86%546.4M	55.16%332.21M	210.84%317.94M	145.98%214.11M	-46.71%102.28M	--87.05M	43.85%191.92M	164.19%133.42M
Shareholders' Equity	8.19%1.02B	6.21%881.02M	17.80%944.64M	16.17%829.5M	324.85%801.9M	334.83%714.02M	-26.66%188.75M	--164.21M	82.69%257.36M	197.59%140.87M
Non-controlling interest	46.74%44.91M	15.54%47.99M	-5.36%30.6M	57.43%41.54M	125.16%32.34M	62.36%26.39M	177.63%14.36M	--16.25M	3,235.15%5.17M	-103.05%-165K
Total equity	9.40%1.07B	6.66%929.02M	16.90%975.24M	17.64%871.04M	310.73%834.23M	310.29%740.41M	-22.64%203.11M	--180.46M	86.58%262.54M	166.72%140.71M
Total equity and total liabilities	18.00%5.05B	26.45%4.31B	29.51%4.28B	9.59%3.41B	32.32%3.3B	30.27%3.11B	0.73%2.5B	--2.39B	17.79%2.48B	15.65%2.1B
Currency Unit	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY
Accounting Standards	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	Unqualified Opinion
Auditor	PwC	--	PwC	--	PwC	--	PwC	--	PwC	PwC

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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