Results Snapshot
Figures in Million
Consolidated - Balance Sheet Results
Mar'24
Mar'23
Mar'22
Mar'21
Dec'19
Dec'18
EQUITY AND LIABILITIES
No of Months
12
12
12
12
12
12
Share Capital
0.00
0.00
0.00
0.00
0.00
0.00
Share Warrants & Outstandings
Total Reserve
719.06
841.33
1,209.42
1,100.14
1,117.63
1,235.18
Shareholder's Funds
719.06
841.33
1,209.42
1,100.14
1,117.63
1,235.18
Minority Interest
39.01
49.07
51.08
49.57
-0.09
-0.06
Long-Term Borrowings
338.27
332.70
378.07
276.13
23.85
0.00
Secured Loans
338.27
332.70
378.07
276.13
23.85
0.00
Unsecured Loans
0.00
0.00
0.00
0.00
0.00
0.00
Deferred Tax Assets / Liabilities
0.00
0.00
-9.41
-9.04
-8.50
-8.68
Other Long Term Liabilities
6.18
0
3.84
15.37
5.48
0
Long Term Trade Payables
0.00
0.00
0.00
0.00
0.00
0.00
Long Term Provisions
0.00
0.00
0.00
0.00
0.00
0.00
Total Non-Current Liabilities
6.18
0.34
3.84
15.37
5.48
0.00
Current Liabilities
Trade Payables
355.05
381.88
398.03
294.05
8.16
25.58
Other Current Liabilities
0.00
0.00
0.00
0.00
0.00
0.00
Short Term Borrowings
0.00
0.00
0.00
0.00
0.00
0.00
Short Term Provisions
0.00
0.00
0.00
0.00
0.00
0.00
Total Current Liabilities
958.69
1,003.42
1,076.54
907.78
69.68
53.02
Total Liabilities
1,722.94
1,894.16
2,340.89
2,072.87
1,192.70
1,288.14
ASSETS
Non-Current Assets
0.00
0.00
0.00
0.00
0.00
0.00
Gross Block
334.71
343.22
339.23
308.93
41.77
16.97
Less: Accumulated Depreciation
52.70
44.07
34.61
23.21
15.01
11.99
Less : Impairment of Assets
0.00
0.00
0.00
0.00
0.00
0.00
Net Block
282.00
299.15
304.62
285.71
26.77
4.98
Lease Adjustment
0.00
0.00
0.00
0.00
0.00
0.00
Capital Work in Progress
0.00
0.00
0.00
0.00
0.00
0.00
Intangible assets under development
0.00
0.00
0.00
0.00
0.00
0.00
Pre-operative Expenses pending
0.00
0.00
0.00
0.00
0.00
0.00
Assets in transit
0.00
0.00
0.00
0.00
0.00
0.00
Non Current Investments
115.40
196.76
227.18
237.04
353.19
71.17
Long Term Loans & Advances
0.00
0.00
0.00
0.00
0.00
0.00
Other Non Current Assets
0.20
0.20
0.20
0.20
31.70
68.70
Total Non-Current Assets
647.79
752.56
815.93
681.70
485.64
196.94
Current Assets Loans & Advances
Current Investments
0.00
0.00
0.00
0.00
1.29
93.00
Inventories
3.68
6.42
4.43
90.20
0.00
0.00
Sundry Debtors
392.10
423.46
726.12
611.59
156.81
173.40
Cash and Bank
54.25
54.00
49.90
54.35
100.79
283.26
Other Current Assets
986.51
1,038.57
1,435.18
1,353.68
704.54
1,088.79
Short Term Loans and Advances
536.48
554.70
654.72
597.54
445.64
539.13
Total Current Assets
1,075.14
1,141.60
1,524.96
1,391.18
707.07
1,091.20
Net Current Assets (Including Current Investments)
116.45
138.18
448.42
483.39
637.39
1,038.18
Total Current Assets Excluding Current Investments
1,075.14
1,141.60
1,524.96
1,391.18
707.07
1,091.20
Miscellaneous Expenses not written off
0.00
0.00
0.00
0.00
0.00
0.00
Total Assets
1,722.94
1,894.16
2,340.89
2,072.87
1,192.70
1,288.14
Contingent Liabilities
0.00
0.00
0.00
0.00
0.00
0.00
Total Debt
338.27
332.70
378.07
276.13
23.85
0.00
Book Value per share (adjusted)
Balance Sheet Analysis Highlights
Borrowings
YoY Growth in year ended Mar 2024 is -100.00% vs 0.00% in Mar 2023
Other Long Term Liabilities
YoY Growth in year ended Mar 2024 is 0.00% vs -100.00% in Mar 2023
Fixed Assets
YoY Growth in year ended Mar 2024 is -5.73% vs -1.80% in Mar 2023
Investments
YoY Growth in year ended Mar 2024 is -41.35% vs -13.39% in Mar 2023
Current Assets
YoY Growth in year ended Mar 2024 is -5.82% vs -25.14% in Mar 2023
Compare Balance Sheet Results of China Best Group Holding Ltd.
Figures in Million
Consolidated - Balance Sheet Results
Change(HKD)
Change(%)
No of Months
12
12
EQUITY AND LIABILITIES
Share Capital
0
0
0.00
0.00%
Share Warrants & Outstandings
Total Reserve
719.06
3,498.45
-2,779.39
-79.45%
Shareholder's Funds
719.06
3,498.45
-2,779.39
-79.45%
Minority Interest
39.01
677.74
-638.73
-94.24%
Long-Term Borrowings
338.27
2,867.59
-2,529.32
-88.20%
Secured Loans
338.27
2,867.59
-2,529.32
-88.20%
Unsecured Loans
0
0
0.00
0.00%
Deferred Tax Assets / Liabilities
0
53.03
-53.03
-100.00%
Other Long Term Liabilities
6.18
322.29
-316.11
-98.08%
Long Term Trade Payables
0
0
0.00
0.00%
Long Term Provisions
0
22.99
-22.99
-100.00%
Total Non-Current Liabilities
6.18
1,274.87
-1,268.69
-99.52%
Current Liabilities
Trade Payables
355.05
665.88
-310.83
-46.68%
Other Current Liabilities
0
0
0.00
0.00%
Short Term Borrowings
0
0
0.00
0.00%
Short Term Provisions
0
22.99
-22.99
-100.00%
Total Current Liabilities
958.69
3,079.04
-2,120.35
-68.86%
Total Liabilities
1,722.94
8,530.11
-6,807.17
-79.80%
ASSETS
Non-Current Assets
0
0
0.00
0.00%
Gross Block
334.71
944.70
-609.99
-64.57%
Less: Accumulated Depreciation
52.70
227.69
-174.99
-76.85%
Less : Impairment of Assets
0
0
0.00
0.00%
Net Block
282.00
717.01
-435.01
-60.67%
Lease Adjustment
0
0
0.00
0.00%
Capital Work in Progress
0
0
0.00
0.00%
Intangible assets under development
0
0
0.00
0.00%
Pre-operative Expenses pending
0
0
0.00
0.00%
Assets in transit
0
0
0.00
0.00%
Non Current Investments
115.40
3,705.38
-3,589.98
-96.89%
Long Term Loans & Advances
0
0
0.00
0.00%
Other Non Current Assets
0.20
6.72
-6.52
-97.02%
Total Non-Current Assets
647.79
4,647.05
-3,999.26
-86.06%
Current Assets Loans & Advances
Current Investments
0
31.13
-31.13
-100.00%
Inventories
3.68
787.18
-783.50
-99.53%
Sundry Debtors
392.10
1,429.27
-1,037.17
-72.57%
Cash and Bank
54.25
1,438.65
-1,384.40
-96.23%
Other Current Assets
986.51
3,686.68
-2,700.17
-73.24%
Short Term Loans and Advances
536.48
0.45
536.03
119,117.78%
Total Current Assets
1,075.14
3,883.07
-2,807.93
-72.31%
Net Current Assets (Including Current Investments)
116.45
804.02
-687.57
-85.52%
Total Current Assets Excluding Current Investments
1,075.14
3,883.07
-2,807.93
-72.31%
Miscellaneous Expenses not written off
0
0
0.00
0.00%
Total Assets
1,722.94
8,530.11
-6,807.17
-79.80%
Contingent Liabilities
0
0
0.00
0.00%
Total Debt
338.27
2,867.59
-2,529.32
-88.20%
Book Value per share (adjusted)
0
0
0.00
0.00%
Annual - Borrowings
Borrowings 0.00 Million
in Mar 2024Figures in Million
YoY Growth in year ended Mar 2024 is -100.00% vs 0.00% in Mar 2023
Annual - Other Long Term Liabilities
Other Long Term Liabilities 6.18 Million
in Mar 2024Figures in Million
YoY Growth in year ended Mar 2024 is 0.00% vs -100.00% in Mar 2023
Annual - Fixed Assets
Fixed Assets 282.00 Million
in Mar 2024Figures in Million
YoY Growth in year ended Mar 2024 is -5.73% vs -1.80% in Mar 2023
Annual - Investments
Investments 115.40 Million
in Mar 2024Figures in Million
YoY Growth in year ended Mar 2024 is -41.35% vs -13.39% in Mar 2023
Annual - Current Assets
Current Assets 1,075.14 Million
in Mar 2024Figures in Million
YoY Growth in year ended Mar 2024 is -5.82% vs -25.14% in Mar 2023






