Best Mart 360 Holdings Ltd. (HK:2360)
:2360
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Best Mart 360 Holdings Ltd.
(2360)
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Rating:68Neutral
Price Target:
HK$2.00
â–¼(-4.31% Downside)
Action:Downgraded
Date:05/01/26
The score is driven primarily by solid underlying financial performance (growth, profitability, improving leverage, and strong absolute cash generation) and attractive valuation (low P/E and high dividend yield). These positives are tempered by weak technical conditions, with the stock trading below key moving averages and negative momentum indicators.
Positive Factors
Consistent revenue growth
Sustained top-line expansion from ~HK$1.63B to ~HK$2.87B across 2021–2025 indicates durable demand and effective store/product execution. Persistent revenue growth supports scale economies, supplier leverage, and long-term market position in discount retail.
Negative Factors
Margin softening in 2025
Erosion of operating and net margins in 2025 suggests rising cost pressures or tighter pricing power. For a discount retailer where margins drive cash generation, persistent margin compression would materially reduce free cash flow and returns over the medium term.
Read all positive and negative factors
Positive Factors
Negative Factors
Consistent revenue growth
Sustained top-line expansion from ~HK$1.63B to ~HK$2.87B across 2021–2025 indicates durable demand and effective store/product execution. Persistent revenue growth supports scale economies, supplier leverage, and long-term market position in discount retail.
Read all positive factors
Best Mart 360 Holdings Ltd. (2360) vs. iShares MSCI Hong Kong ETF (EWH)
Market Cap
HK$1.71B
Dividend Yield10.34%
Average Volume (3M)410.42K
Price to Earnings (P/E)9.3
Beta (1Y)0.21
Revenue Growth2.23%
EPS Growth-11.23%
CountryHK
Employees1,005
SectorConsumer Defensive
Sector Strength42
IndustryDiscount Stores
Share Statistics
EPS (TTM)0.11
Shares Outstanding1,000,000,000
10 Day Avg. Volume248,024
30 Day Avg. Volume410,416
Financial Highlights & Ratios
PEG Ratio-0.77
Price to Book (P/B)3.76
Price to Sales (P/S)0.71
P/FCF Ratio4.53
Enterprise Value/Market CapN/A
Enterprise Value/RevenueN/A
Enterprise Value/Gross ProfitN/A
Enterprise Value/EbitdaN/A
Forecast
1Y Price TargetN/A
Price Target UpsideN/A
Rating ConsensusN/A
Number of Analyst Covering0
EPS Forecast (FY)N/A
Revenue Forecast (FY)N/A
Best Mart 360 Holdings Ltd. Business Overview & Revenue Model
Company Description
Best Mart 360 Holdings Limited, an investment holding company, operates as a leisure food retailer that operates chain retail stores under Best Mart 360 and FoodVille brands. The company offers a collection of prepackaged leisure foods and other g...
How the Company Makes Money
The company primarily makes money by selling consumer products directly to customers through its retail stores. Revenue is mainly generated from (1) retail sales of packaged foods (including snack foods and other grocery-type items) and (2) retail...
Best Mart 360 Holdings Ltd. Financial Statement Overview
Summary
Income Statement
78
Positive
Balance Sheet
74
Positive
Cash Flow
70
Positive
| Breakdown | Dec 2025 | Dec 2024 | Dec 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|
Income Statement | |||||
| Total Revenue | 2.87B | 2.81B | 2.57B | 2.31B | 1.98B |
| Gross Profit | 1.04B | 1.03B | 925.68M | 817.26M | 667.65M |
| EBITDA | 299.21M | 529.24M | 308.62M | 433.02M | 335.58M |
| Net Income | 219.73M | 247.52M | 224.45M | 201.00M | 109.80M |
Balance Sheet | |||||
| Total Assets | 1.09B | 1.07B | 983.28M | 937.63M | 900.15M |
| Cash, Cash Equivalents and Short-Term Investments | 173.13M | 159.51M | 165.15M | 146.05M | 130.08M |
| Total Debt | 342.94M | 328.15M | 324.96M | 324.14M | 323.65M |
| Total Liabilities | 550.77M | 533.42M | 526.91M | 458.92M | 462.11M |
| Stockholders Equity | 542.58M | 534.56M | 456.37M | 478.71M | 438.04M |
Cash Flow | |||||
| Free Cash Flow | 450.38M | 401.32M | 422.16M | 332.58M | 272.88M |
| Operating Cash Flow | 461.07M | 416.74M | 448.94M | 361.66M | 298.59M |
| Investing Cash Flow | -8.70M | -9.57M | -20.17M | -29.30M | -26.47M |
| Financing Cash Flow | -438.85M | -378.54M | -325.18M | -316.18M | -233.43M |
Best Mart 360 Holdings Ltd. Technical Analysis
Negative
2.09
Price Trends
1.82
Negative
1.91
Negative
2.00
Negative
Market Momentum
-0.03
Negative
35.31
Neutral
17.86
Positive
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For HK:2360, the sentiment is Negative. The current price of 2.09 is above the 20-day moving average (MA) of 1.74, above the 50-day MA of 1.82, and above the 200-day MA of 2.00, indicating a bearish trend. The MACD of -0.03 indicates Negative momentum. The RSI at 35.31 is Neutral, neither overbought nor oversold. The STOCH value of 17.86 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for HK:2360.
Best Mart 360 Holdings Ltd. Peers Comparison
UnderperformOutperform
Sector (62)
Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
75 Outperform | HK$780.07M | 3.97 | 9.79% | 6.83% | 3.55% | 8.38% | |
68 Neutral | HK$1.71B | 9.28 | 21.25% | 10.34% | 2.23% | -11.23% | |
67 Neutral | HK$2.18B | 4.54 | 8.52% | 4.00% | 3.40% | 151.24% | |
63 Neutral | HK$2.17B | 1.51 | 15.14% | 12.14% | -0.95% | 2.58% | |
62 Neutral | $20.33B | 14.63 | -3.31% | 3.23% | 1.93% | -12.26% | |
62 Neutral | HK$2.70B | 9.26 | 8.16% | 4.75% | -3.18% | -36.46% | |
58 Neutral | HK$1.74B | 18.39 | 1.63% | 2.14% | -20.02% | 10.62% |
* Consumer Defensive Sector Average
HK:2360
Best Mart 360 Holdings Ltd.
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Best Mart 360 Holdings Ltd. Corporate Events
Best Mart 360 Grows Revenue but Profit and Dividend Decline in 2025
Mar 27, 2026
Best Mart 360 Holdings Limited, a Hong Kong snack and packaged foods retailer, serves the mass market through its network of stores offering a wide range of consumer products. The company operates within the fast-moving consumer goods segment, whe...
Best Mart 360 Proposes HK$0.09 Final Dividend for 2025
Mar 27, 2026
Best Mart 360 Holdings Limited has proposed a final ordinary cash dividend of HKD 0.09 per share for the financial year ended 31 December 2025, underscoring its continued focus on shareholder returns. The dividend is subject to shareholder approva...
Best Mart 360 Sets March 2026 Board Meeting to Approve 2025 Results and Dividend Plan
Mar 17, 2026
Best Mart 360 Holdings Ltd. has scheduled a board meeting for 27 March 2026 to review and approve the audited consolidated financial results for the year ended 31 December 2025. The board will also consider the declaration of a final dividend and ...
Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.