BEAUTY FARM MEDICAL AND HEALTH INDUSTRY INC.

Cash flow Beauty Farm Medical and Health Industry Inc.

Equities

2373

KYG0929L1041

Personal Services

Market Closed - Hong Kong S.E. Other stock markets 04:08:03 2025-07-11 am EDT			5-day change	1st Jan Change
29.80 ^HKD	+4.93%		+2.94%	+67.42%

Jul. 10	Beauty Farm Medical Buys Back Shares From Open Market; Shares Gain 3%	MT
Jul. 10	Beauty Farm Medical and Health Industry Inc. announces an Equity Buyback for 23,579,556 shares, representing 10% of its issued share capital.	CI

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Published financial data: BEAUTY FARM MEDICAL AND HEALTH INDUSTRY INC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020	2021	2022	2023	2024
Revenues	1.5B	1.78B	1.64B	2.15B	2.57B
Total Revenues	1.5B	1.78B	1.64B	2.15B	2.57B
Cost of Goods Sold, Total	803M	947M	918M	1.17B	1.38B
Gross Profit	700M	834M	718M	977M	1.19B
Selling General & Admin Expenses, Total	495M	572M	575M	697M	850M
Provision for Bad Debts	-2.02M	1.31M	155K	-54K	3.91M
R&D Expenses	12.67M	18.03M	31.19M	34.07M	36.03M
Other Operating Expenses	-9.14M	-14.96M	-24.44M	-22.42M	-9.03M
Other Operating Expenses, Total	496M	576M	582M	708M	881M
Operating Income	204M	257M	136M	269M	309M
Interest Expense, Total	-25.93M	-24.22M	-24.71M	-24.81M	-27.56M
Interest And Investment Income	1.13M	1.28M	3.09M	21.84M	23.62M
Net Interest Expenses	-24.79M	-22.93M	-21.62M	-2.97M	-3.94M
Income (Loss) On Equity Invest.	-	-	-	-51K	-
Currency Exchange Gains (Loss)	-460K	-225K	4.03M	320K	-2.55M
Other Non Operating Income (Expenses)	-	-	-	-850K	885K
EBT, Excl. Unusual Items	179M	234M	118M	265M	304M
Gain (Loss) On Sale Of Investments	13.42M	23.41M	20.7M	23.85M	20.93M
Gain (Loss) On Sale Of Assets	-3.57M	-2.64M	-906K	-1.01M	-7.08M
Other Unusual Items	-	-	-7.28M	-	384K
EBT, Incl. Unusual Items	189M	255M	130M	288M	318M
Income Tax Expense	36.35M	46.76M	19.94M	58.13M	65.4M
Earnings From Continuing Operations	152M	208M	111M	230M	252M
Net Income to Company	152M	208M	111M	230M	252M
Minority Interest	-1.23M	-14.87M	-7.42M	-14.48M	-24.02M
Net Income - (IS)	151M	193M	103M	216M	228M
Net Income to Common Incl Extra Items	151M	193M	103M	216M	228M
Net Income to Common Excl. Extra Items	151M	193M	103M	216M	228M
Per Share Items
Net EPS - Basic	0.76	0.97	0.52	0.94	0.99
Basic EPS - Continuing Operations	0.76	0.97	0.52	0.94	0.99
Basic Weighted Average Shares Outstanding	200M	200M	200M	229M	230M
Net EPS - Diluted	0.76	0.97	0.52	0.94	0.99
Diluted EPS - Continuing Operations	0.76	0.97	0.52	0.94	0.99
Diluted Weighted Average Shares Outstanding	200M	200M	200M	230M	230M
Normalized Basic EPS	0.55	0.66	0.33	0.66	0.72
Normalized Diluted EPS	0.55	0.66	0.33	0.66	0.72
Dividend Per Share	-	-	0.34	0.43	0.48
Payout Ratio	70.72	41.95	198.1	40.34	49.24
Supplemental Items
EBITDA	302M	356M	242M	386M	450M
EBITA	212M	267M	149M	282M	331M
EBIT	204M	257M	136M	269M	309M
EBITDAR	310M	366M	252M	403M	480M
Effective Tax Rate - (Ratio)	19.28	18.33	15.28	20.17	20.58
Current Domestic Taxes	42.04M	44.94M	29.37M	41.26M	34.57M
Total Current Taxes	42.04M	44.94M	29.37M	41.26M	34.57M
Deferred Domestic Taxes	-	-	-9.25M	15.39M	29.17M
Total Deferred Taxes	-6.41M	3.46M	-9.25M	15.39M	29.17M
Normalized Net Income	110M	132M	66.31M	151M	166M
Interest on Long-Term Debt	24.82M	24.2M	24.71M	24.81M	24.53M
Supplemental Operating Expense Items
Marketing Expenses	24.43M	33.43M	36.55M	44.14M	51.07M
Selling and Marketing Expenses	271M	299M	287M	378M	462M
General and Administrative Expenses	224M	272M	288M	318M	388M
Research And Development Expense From Footnotes	12.67M	18.03M	31.19M	34.07M	36.03M
Net Rental Expense, Total	7.33M	9.9M	10.47M	16.56M	29.3M
Imputed Operating Lease Interest Expense	2.8M	3.72M	3.98M	6.04M	9.98M
Imputed Operating Lease Depreciation	4.53M	6.18M	6.49M	10.52M	19.31M
Stock-Based Comp., G&A Exp. (Total)	-	-	-	-	-384K
Stock-Based Comp., Other (Total)	6.99M	6.29M	14.18M	10.9M	-
Total Stock-Based Compensation	6.99M	6.29M	14.18M	10.9M	-384K

Fiscal Period: December	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	144M	157M	164M	224M	456M
Short Term Investments	-	-	120M	385M	464M
Trading Asset Securities, Total	658M	926M	627M	965M	911M
Total Cash And Short Term Investments	802M	1.08B	911M	1.57B	1.83B
Accounts Receivable, Total	36.7M	42.16M	57.61M	65.44M	56.85M
Other Receivables	13.97M	5.35M	14.26M	25.88M	17.93M
Notes Receivable	-	-	-	-	-
Total Receivables	50.67M	47.51M	71.87M	91.32M	74.78M
Inventory	94.43M	134M	185M	231M	207M
Restricted Cash	-	10.25M	10.28M	10.45M	28.45M
Other Current Assets, Total	39.72M	34.35M	69.77M	28.57M	44.84M
Total Current Assets	987M	1.31B	1.25B	1.94B	2.19B
Gross Property Plant And Equipment	1.35B	1.6B	1.75B	1.9B	2.09B
Accumulated Depreciation	-585M	-814M	-888M	-945M	-1.13B
Net Property Plant And Equipment	762M	786M	860M	954M	964M
Long-term Investments	179K	74K	47K	295K	7.59M
Goodwill	176M	194M	196M	218M	654M
Other Intangibles, Total	90.34M	90.25M	83.29M	79.98M	350M
Deferred Tax Assets Long-Term	35.95M	35.02M	44.16M	42.11M	41.67M
Other Long-Term Assets, Total	51.9M	62.38M	63.95M	71.93M	72.91M
Total Assets	2.1B	2.48B	2.5B	3.3B	4.28B
Liabilities
Accounts Payable, Total	17.82M	15.44M	7.86M	21.42M	29.89M
Accrued Expenses, Total	180M	217M	200M	239M	302M
Short-term Borrowings	6.37M	-	-	-	-
Current Portion of Long-Term Debt	-	-	-	-	19.84M
Current Portion of Leases	141M	163M	151M	169M	220M
Current Income Taxes Payable	34.5M	31.88M	33.97M	48.53M	42.28M
Unearned Revenue Current, Total	1.16B	1.35B	1.41B	1.49B	1.98B
Other Current Liabilities	53.3M	78.35M	109M	80.72M	145M
Total Current Liabilities	1.59B	1.85B	1.91B	2.05B	2.74B
Long-Term Debt	-	-	-	-	130M
Long-Term Leases	368M	352M	375M	394M	360M
Deferred Tax Liability Non Current	6.22M	8.74M	8.65M	21.98M	71.96M
Total Liabilities	1.96B	2.21B	2.29B	2.47B	3.3B
Common Stock, Total	-	-	7K	8K	8K
Additional Paid In Capital	-	-	84.36M	468M	360M
Retained Earnings	133M	192M	102M	318M	546M
Treasury Stock	-	-	-	-6.82M	-
Comprehensive Income and Other	7.45M	65.44M	2.1M	22.99M	38.42M
Total Common Equity	141M	257M	189M	802M	945M
Minority Interest	-165K	5.17M	14.36M	32.34M	30.6M
Total Equity	141M	263M	203M	834M	975M
Total Liabilities And Equity	2.1B	2.48B	2.5B	3.3B	4.28B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	200M	200M	237M	236M	236M
ECS Total Common Shares Outstanding	200M	200M	103M	236M	236M
Book Value / Share	0.71	1.29	1.83	3.4	4.01
Tangible Book Value	-126M	-27.16M	-90.83M	504M	-59.44M
Tangible Book Value Per Share	-0.63	-0.14	-0.88	2.14	-0.25
Total Debt	516M	515M	526M	563M	731M
Net Debt	-286M	-568M	-385M	-1.01B	-1.1B
Debt Equivalent Oper. Leases	58.65M	79.18M	83.78M	132M	234M
Minority Interest, Total (Incl. Fin. Div)	-165K	5.17M	14.36M	32.34M	30.6M
Equity Method Investments, Total	-	-	-	249K	-
Account Code - Inventory Valuation	-	6	6	6	6
Inventories - Finished Goods, Total	70.96M	104M	150M	198M	162M
Land - (BS)	78.11M	78.02M	74.54M	78.02M	78.02M
Buildings, Total	40.82M	40.82M	40.82M	40.82M	40.82M
Machinery, Total	169M	208M	244M	310M	356M
Full Time Employees	-	-	3.71K	3.94K	5.61K
Accumulated Allowance for Doubtful Accounts (Supple)	2.26M	2.49M	2.47M	2.41M	6.32M

Fiscal Period: December	2020	2021	2022	2023	2024
Net Income	151M	193M	103M	216M	228M
Depreciation & Amortization - CF	249M	263M	281M	315M	120M
Amortization of Goodwill and Intangible Assets - (CF)	8.31M	9.76M	13.24M	12.73M	21.35M
Depreciation & Amortization, Total	257M	273M	294M	328M	141M
Amortization of Deferred Charges, Total - (CF)	2.11M	2.3M	3.43M	4.02M	5.34M
(Gain) Loss From Sale Of Asset	3.57M	2.64M	906K	1.01M	7.08M
(Gain) Loss on Sale of Investments - (CF)	-13.42M	-23.41M	-20.7M	-23.85M	-20.68M
Asset Writedown & Restructuring Costs	862K	34K	-	-	-
(Income) Loss On Equity Investments - (CF)	-	-	-	51K	-
Stock-Based Compensation (CF)	6.99M	6.29M	14.18M	10.9M	-384K
Provision and Write-off of Bad Debts	-2.02M	1.31M	155K	-54K	3.91M
Other Operating Activities, Total	27.87M	40.63M	33.59M	55.19M	290M
Change In Accounts Receivable	-14.98M	-9.32M	-35.3M	-24.68M	62.84M
Change In Inventories	11.27M	-31.73M	-46.36M	-47.95M	56.3M
Change In Accounts Payable	13.55M	59.23M	-26.33M	45.76M	-9.74M
Change in Unearned Revenues	237M	166M	61.54M	61.91M	50.83M
Change in Other Net Operating Assets	-	-10.25M	-30K	-167K	-18M
Cash from Operations	681M	670M	382M	626M	797M
Capital Expenditure	-67.51M	-133M	-141M	-159M	-114M
Sale of Property, Plant, and Equipment	3.18M	-	219K	597K	2.69M
Cash Acquisitions	-5.53M	-11.3M	-4.2M	-7.5M	-245M
Divestitures	-19.98M	3.66M	-2.12M	-	80K
Investment in Marketable and Equity Securities, Total	-286M	-245M	201M	-551M	-4.13M
Other Investing Activities, Total	6.95M	-	-	6.06M	20.04M
Cash from Investing	-369M	-385M	53.63M	-711M	-341M
Long-Term Debt Issued, Total	-	-	-	-	158M
Total Debt Issued	-	-	-	-	158M
Long-Term Debt Repaid, Total	-173M	-184M	-231M	-232M	-273M
Total Debt Repaid	-173M	-184M	-231M	-232M	-273M
Issuance of Common Stock	-	18.32M	3.98M	507M	-
Repurchase of Common Stock	-	-	-	-	-
Common Dividends Paid	-107M	-81.16M	-204M	-87M	-112M
Common & Preferred Stock Dividends Paid	-107M	-81.16M	-204M	-87M	-112M
Other Financing Activities, Total	6.89M	-24.36M	-1.1M	-53.73M	5.06M
Cash from Financing	-273M	-271M	-433M	134M	-223M
Foreign Exchange Rate Adjustments	460K	225K	4.03M	12.09M	-532K
Net Change in Cash	38.72M	13.75M	6.84M	60.16M	232M
Supplemental Items
Cash Interest Paid	1.1M	17K	-	-	2.88M
Cash Income Tax Paid (Refund)	36.7M	45.93M	27.09M	28.19M	42.46M
Levered Free Cash Flow	564M	503M	196M	436M	830M
Unlevered Free Cash Flow	580M	518M	212M	451M	848M
Change In Net Working Capital	-254M	-209M	43.74M	-99.97M	-623M
Net Debt Issued / Repaid	-173M	-184M	-231M	-232M	-116M

Fiscal Period: December	2020	2021	2022	2023	2024
Profitability
Return on Assets	6.5	7.03	3.41	5.8	5.1
Return on Total Capital	19.94	22.44	11.25	15.82	12.46
Return On Equity %	157.33	103.33	47.47	44.37	27.91
Return on Common Equity	160.41	97.17	46.23	43.54	26.16
Margin Analysis
Gross Profit Margin %	46.57	46.82	43.89	45.55	46.26
SG&A Margin	32.9	32.12	35.18	32.47	33.04
EBITDA Margin %	20.12	20.01	14.79	18.01	17.51
EBITA Margin %	14.12	15.01	9.1	13.13	12.85
EBIT Margin %	13.57	14.46	8.29	12.54	12.02
Income From Continuing Operations Margin %	10.12	11.7	6.76	10.73	9.82
Net Income Margin %	10.04	10.86	6.3	10.05	8.88
Net Avail. For Common Margin %	10.04	10.86	6.3	10.05	8.88
Normalized Net Income Margin	7.35	7.39	4.05	7.06	6.44
Levered Free Cash Flow Margin	37.52	28.25	12	20.32	32.29
Unlevered Free Cash Flow Margin	38.59	29.1	12.94	21.05	32.95
Asset Turnover
Asset Turnover	0.77	0.78	0.66	0.74	0.68
Fixed Assets Turnover	1.85	2.3	1.99	2.36	2.68
Receivables Turnover (Average Receivables)	44.86	45.16	32.78	34.86	42.07
Inventory Turnover (Average Inventory)	7.44	8.3	5.75	5.61	6.3
Short Term Liquidity
Current Ratio	0.62	0.71	0.65	0.94	0.8
Quick Ratio	0.54	0.61	0.51	0.81	0.7
Operating Cash Flow to Current Liabilities	0.43	0.36	0.2	0.3	0.29
Days Sales Outstanding (Average Receivables)	8.16	8.08	11.13	10.47	8.7
Days Outstanding Inventory (Average Inventory)	49.19	43.97	63.44	65.1	58.06
Average Days Payable Outstanding	11.28	6.15	4.39	4.4	6.91
Cash Conversion Cycle (Average Days)	46.07	45.9	70.19	71.17	59.85
Long Term Solvency
Total Debt/Equity	366.5	196.34	258.73	67.5	74.91
Total Debt / Total Capital	78.56	66.25	72.12	40.3	42.83
LT Debt/Equity	261.49	134.18	184.4	47.2	50.29
Long-Term Debt / Total Capital	56.05	45.28	51.4	28.18	28.75
Total Liabilities / Total Assets	93.31	89.4	91.86	74.74	77.2
EBIT / Interest Expense	7.87	10.63	5.49	10.84	11.22
EBITDA / Interest Expense	17.78	21.9	17.37	24.05	16.34
(EBITDA - Capex) / Interest Expense	15.18	16.4	11.68	17.63	12.2
Total Debt / EBITDA	1.12	0.97	1.22	0.94	1.62
Net Debt / EBITDA	-0.62	-1.07	-0.9	-1.69	-2.44
Total Debt / (EBITDA - Capex)	1.31	1.3	1.82	1.29	2.17
Net Debt / (EBITDA - Capex)	-0.73	-1.43	-1.33	-2.31	-3.27
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	7.02	18.46	-8.16	31.16	19.91
Gross Profit, 1 Yr. Growth %	-1.17	19.11	-13.91	36.12	21.79
EBITDA, 1 Yr. Growth %	8.14	17.8	-32.12	59.63	16.57
EBITA, 1 Yr. Growth %	1.66	25.92	-44.32	89.1	17.35
EBIT, 1 Yr. Growth %	1.45	26.26	-47.36	98.17	14.97
Earnings From Cont. Operations, 1 Yr. Growth %	3.23	36.9	-46.95	108.21	9.71
Net Income, 1 Yr. Growth %	7.58	28.16	-46.71	109.15	5.94
Normalized Net Income, 1 Yr. Growth %	8.05	19.15	-49.61	128.36	9.48
Diluted EPS Before Extra, 1 Yr. Growth %	7.57	28.16	-46.79	82.26	5.32
Accounts Receivable, 1 Yr. Growth %	21.05	14.89	36.62	13.61	-13.13
Inventory, 1 Yr. Growth %	-22.27	41.63	38.49	24.92	-10.46
Net Property, Plant and Equip., 1 Yr. Growth %	-11.34	3.12	9.42	10.98	1.04
Total Assets, 1 Yr. Growth %	15.65	17.79	0.73	32.32	29.51
Tangible Book Value, 1 Yr. Growth %	-31.51	-78.36	234.42	-655.29	-111.78
Common Equity, 1 Yr. Growth %	197.59	82.69	-26.66	324.85	17.8
Cash From Operations, 1 Yr. Growth %	46.88	-1.56	-42.98	63.75	27.36
Capital Expenditures, 1 Yr. Growth %	-37.39	97.27	5.72	13.1	-28.29
Levered Free Cash Flow, 1 Yr. Growth %	-	-10.8	-61	122.12	268.1
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-10.68	-59.16	113.24	251.57
Dividend Per Share, 1 Yr. Growth %	-	-	-	24.65	12.51
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	12.59	4.3	9.75	25.41
Gross Profit, 2 Yr. CAGR %	-	8.49	1.26	8.25	28.75
EBITDA, 2 Yr. CAGR %	-	12.87	-10.58	4.13	36.42
EBITA, 2 Yr. CAGR %	-	13.14	-16.27	2.67	48.97
EBIT, 2 Yr. CAGR %	-	13.18	-18.47	2.21	50.94
Earnings From Cont. Operations, 2 Yr. CAGR %	-	18.88	-14.78	5.1	51.14
Net Income, 2 Yr. CAGR %	-	17.42	-17.35	5.58	48.85
Normalized Net Income, 2 Yr. CAGR %	-	13.46	-22.52	7.27	58.11
Diluted EPS Before Extra, 2 Yr. CAGR %	-	17.42	-17.42	-1.52	38.55
Accounts Receivable, 2 Yr. CAGR %	-	17.93	25.29	24.58	-0.66
Inventory, 2 Yr. CAGR %	-	4.93	40.06	31.53	5.76
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-4.38	6.23	10.2	5.89
Total Assets, 2 Yr. CAGR %	-	16.71	8.93	15.45	30.91
Tangible Book Value, 2 Yr. CAGR %	-	-61.5	-14.93	330.93	-19.11
Common Equity, 2 Yr. CAGR %	-	133.17	15.75	76.52	123.71
Cash From Operations, 2 Yr. CAGR %	-	20.25	-25.08	-3.37	44.41
Capital Expenditures, 2 Yr. CAGR %	-	11.13	44.42	9.35	-9.94
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-41.02	-6.91	105.69
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-39.61	-6.66	100.09
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	17.96
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	5.2	12.58	13.04
Gross Profit, 3 Yr. CAGR %	-	-	0.45	11.76	12.59
EBITDA, 3 Yr. CAGR %	-	-	-4.73	8.5	8.13
EBITA, 3 Yr. CAGR %	-	-	-10.68	9.9	7.35
EBIT, 3 Yr. CAGR %	-	-	-12.31	9.67	6.3
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-9.15	14.78	6.61
Net Income, 3 Yr. CAGR %	-	-	-9.76	12.62	5.7
Normalized Net Income, 3 Yr. CAGR %	-	-	-13.44	11.09	8
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-9.81	7.52	0.71
Accounts Receivable, 3 Yr. CAGR %	-	-	23.86	21.27	10.47
Inventory, 3 Yr. CAGR %	-	-	15.1	34.82	15.71
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	0.02	7.79	7.06
Total Assets, 3 Yr. CAGR %	-	-	11.12	16.23	19.96
Tangible Book Value, 3 Yr. CAGR %	-	-	-20.86	58.98	29.83
Common Equity, 3 Yr. CAGR %	-	-	58.57	78.55	54.26
Cash From Operations, 3 Yr. CAGR %	-	-	-6.23	-2.77	5.94
Capital Expenditures, 3 Yr. CAGR %	-	-	9.3	33.12	-5
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-8.22	18.19
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-8.02	17.83
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-	12.86
Gross Profit, 5 Yr. CAGR %	-	-	-	-	10.93
EBITDA, 5 Yr. CAGR %	-	-	-	-	10
EBITA, 5 Yr. CAGR %	-	-	-	-	9.63
EBIT, 5 Yr. CAGR %	-	-	-	-	9
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	-	11.36
Net Income, 5 Yr. CAGR %	-	-	-	-	10.24
Normalized Net Income, 5 Yr. CAGR %	-	-	-	-	10.15
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-	7.09
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	13.4
Inventory, 5 Yr. CAGR %	-	-	-	-	11.27
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	2.33
Total Assets, 5 Yr. CAGR %	-	-	-	-	18.65
Tangible Book Value, 5 Yr. CAGR %	-	-	-	-	-20.17
Common Equity, 5 Yr. CAGR %	-	-	-	-	81.97
Cash From Operations, 5 Yr. CAGR %	-	-	-	-	11.45
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	1.15