Results Snapshot
Figures in Million
Consolidate Annual Results
Dec'25
Dec'24
Dec'23
Dec'22
Dec'21
Dec'20
Dec'19
Net Sales
2,065.40
1,194.82
540.69
571.13
2,288.25
1,896.57
2,076.96
Other Operating Income
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total Operating income
2,065.40
1,194.82
540.69
571.13
2,288.25
1,896.57
2,076.96
Raw Material Cost
1,145.31
652.27
295.08
391.84
1,450.63
1,238.66
1,244.08
Purchase of Finished goods
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(Increase) / Decrease In Stocks
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Employee Cost
1,031.91
554.67
188.15
308.68
1,133.42
1,078.58
1,070.57
Power Cost
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Manufacturing Expenses
14.69
12.73
9.91
14.38
69.66
59.60
54.39
Selling and Distribution Expenses
384.21
224.68
90.51
97.12
474.59
426.38
421.66
Other Expenses
-94.15
-51.82
-18.53
-25.83
-103.16
-95.21
-93.74
Total Expenditure (Excl Depreciation)
1,634.62
926.15
398.34
553.77
2,096.74
1,851.09
1,853.34
Operating Profit (PBDIT) excl Other Income
430.79999999999995
268.7
142.4
17.4
191.5
45.5
223.6
Other Income
19.49
24.30
12.37
48.02
-130.15
-5.96
-30.98
Operating Profit (PBDIT)
601.72
392.31
245.14
184.61
428.93
360.46
500.07
Interest
14.69
12.73
9.91
14.38
69.66
59.60
54.39
Exceptional Items
-21.01
-10.65
-18.13
0.91
-311.36
183.43
43.52
Gross Profit (PBDT)
920.09
542.54
245.61
179.29
837.61
657.91
832.88
Depreciation
151.45
99.35
90.42
118.29
367.58
320.94
307.43
Profit Before Tax
414.57
269.59
126.67
52.85
-319.65
163.35
181.76
Tax
84.46
60.86
25.28
-11.43
62.84
17.10
24.88
Provisions and contingencies
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Profit After Tax
326.95
208.66
100.83
65.45
-391.73
145.71
153.70
Extraordinary Items
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Prior Period Expenses
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Other Adjustments
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Net Profit
326.95
208.66
100.83
65.45
-391.73
145.71
153.70
Share in Profit of Associates
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Minority Interest
1.08
-0.12
-1.51
-2.57
-0.68
-2.11
-0.76
Other related items
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Consolidated Net Profit
328.03
208.54
99.32
62.88
-392.41
143.60
152.94
Equity Capital
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Face Value
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reserves
929.10
695.69
548.31
457.92
429.18
946.55
891.89
Earnings per share (EPS)
0.42
0.28
0.13
0.09
-0.52
0.18
0.19
Diluted Earnings per share
0.42
0.28
0.13
0.09
-0.52
0.18
0.19
Operating Profit Margin (Excl OI)
20.86%
22.49%
26.33%
3.2%
8.37%
2.4%
10.77%
Gross Profit Margin
27.4%
30.88%
40.15%
29.96%
2.09%
25.54%
23.55%
PAT Margin
15.83%
17.46%
18.65%
11.46%
-17.12%
7.68%
7.4%
Public Share Holdings (%)
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Pledged Promotor Holding (%)
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Annual Analysis Highlights
Net Sales
YoY Growth in year ended Dec 2025 is 72.87% vs 120.97% in Dec 2024
Consolidate Net Profit
YoY Growth in year ended Dec 2025 is 57.31% vs 109.97% in Dec 2024
Operating Profit (PBDIT) excl Other Income
YoY Growth in year ended Dec 2025 is 58.21% vs 58.08% in Dec 2024
Interest
YoY Growth in year ended Dec 2025 is 15.75% vs 28.28% in Dec 2024
Operating Profit Margin (Excl OI)
YoY Growth in year ended Dec 2025 has fallen from Dec 2024
Compare Annual Results Of China Beststudy Education Group With
Figures in Million
Consolidate Annual Results
Change(HKD)
Change(%)
Net Sales
2,065.40
851.98
1,213.42
142.42%
Other Operating Income
0.00
0.00
0.00
Total Operating income
2,065.40
851.98
1,213.42
142.42%
Raw Material Cost
1,145.31
690.77
454.54
65.80%
Purchase of Finished goods
0
0
0.00
(Increase) / Decrease In Stocks
0
0
0.00
Employee Cost
1,031.91
676.92
354.99
52.44%
Power Cost
0
0
0.00
Manufacturing Expenses
14.69
14.03
0.66
4.70%
Selling and Distribution Expenses
384.21
187.82
196.39
104.56%
Other Expenses
-94.15
-66.31
-27.84
-41.98%
Total Expenditure (Excl Depreciation)
1,634.62
906.41
728.21
80.34%
Operating Profit (PBDIT) excl Other Income
430.78
-54.43
485.21
891.44%
Other Income
19.49
3.08
16.41
532.79%
Operating Profit (PBDIT)
601.72
69.68
532.04
763.55%
Interest
14.69
14.03
0.66
4.70%
Exceptional Items
-21.01
-22.26
1.25
5.62%
Gross Profit (PBDT)
920.09
161.21
758.88
470.74%
Depreciation
151.45
121.04
30.41
25.12%
Profit Before Tax
414.57
-87.63
502.20
573.09%
Tax
84.46
-4.08
88.54
2,170.10%
Provisions and contingencies
0
0
0.00
Profit After Tax
326.95
-84.29
411.24
487.89%
Extraordinary Items
0.00
0.00
0.00
Prior Period Expenses
0
0
0.00
Other Adjustments
0
0
0.00
Net Profit
326.95
-84.29
411.24
487.89%
Share in Profit of Associates
0
0
0.00
Minority Interest
1.08
-0.25
1.33
532.00%
Other related items
0.00
0.00
0.00
Consolidated Net Profit
328.03
-84.54
412.57
488.02%
Equity Capital
0
0
0.00
Face Value
0.00
0.00
0.00
Reserves
929.10
895.37
33.73
3.77%
Earnings per share (EPS)
0.42
-0.15
0.57
380.00%
Diluted Earnings per share
0.42
-0.15
0.57
380.00%
Operating Profit Margin (Excl OI)
20.86%
-6.39%
0.00
27.25%
Gross Profit Margin
27.40%
3.92%
0.00
23.48%
PAT Margin
15.83%
-9.89%
0.00
25.72%
Public Share Holdings (%)
0%
0%
0.00
0.00%
Pledged Promotor Holding (%)
0%
0%
0.00
0.00%
Annual - Net Sales
Net Sales 206.54 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 72.87% vs 120.97% in Dec 2024
Annual - Consolidate Net Profit
Consolidate Net Profit 32.80 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 57.31% vs 109.97% in Dec 2024
Annual - Operating Profit (PBDIT)
Operating Profit (PBDIT) 58.22 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 58.21% vs 58.08% in Dec 2024
Annual - Interest
Interest 1.47 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 15.75% vs 28.28% in Dec 2024
Annual - Operating Profit Margin (Excl OI)
Operating Profit Margin (Excl OI) 20.86%
in Dec 2025Figures in %
YoY Growth in year ended Dec 2025 has fallen from Dec 2024






