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Best Mart 360 Holdings Ltd.
(2360)
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Rating:73Outperform
Price Target:
HK$2.00
▲(21.95% Upside)
Action:Upgraded
Date:08/04/26
The score is driven mainly by solid financial performance (multi-year growth, improved leverage, and strong absolute cash generation) and very favorable valuation (low P/E and very high dividend yield). These positives are tempered by mixed technicals, with the stock still below longer-term moving averages and only neutral momentum readings.
Positive Factors
Consistent Revenue Growth
Sustained revenue expansion indicates that Best Mart 360 has continued to grow sales across its retail network over several years. This provides a durable base for operating leverage, broader customer reach, and continued reinvestment in stores, inventory, and the value-focused product offering.
Negative Factors
Earnings Growth Pressure
Negative EPS growth indicates that earnings per share are currently under pressure despite the company’s multi-year revenue expansion. If this persists, it could limit the benefits of scale, reduce funds available for reinvestment, and signal that cost or pricing pressures are absorbing part of the sales growth.
Read all positive and negative factors
Positive Factors
Negative Factors
Consistent Revenue Growth
Sustained revenue expansion indicates that Best Mart 360 has continued to grow sales across its retail network over several years. This provides a durable base for operating leverage, broader customer reach, and continued reinvestment in stores, inventory, and the value-focused product offering.
Read all positive factors
Best Mart 360 Holdings Ltd. (2360) vs. iShares MSCI Hong Kong ETF (EWH)
Market Cap
HK$1.79B
Dividend Yield16.28%
Average Volume (3M)304.28K
Price to Earnings (P/E)8.1
Beta (1Y)0.24
Revenue Growth1.19%
EPS Growth-12.34%
CountryHK
Employees1,227
SectorConsumer Defensive
Sector Strength42
IndustryGrocery Stores
Share Statistics
EPS (TTM)0.22
Shares Outstanding1,000,000,000
10 Day Avg. Volume487,200
30 Day Avg. Volume304,276
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, engages in leisure food retailing by operating chain retail stores under Best Mart 360 and FoodVille brands in Hong Kong, Macau, and the People’s Republic of China. The company sells p...
How the Company Makes Money
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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
Positive
1.64
Price Trends
1.65
Positive
1.64
Positive
1.76
Positive
Market Momentum
0.04
Negative
73.22
Negative
86.82
Negative
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For HK:2360, the sentiment is Positive. The current price of 1.64 is below the 20-day moving average (MA) of 1.67, below the 50-day MA of 1.65, and below the 200-day MA of 1.76, indicating a bullish trend. The MACD of 0.04 indicates Negative momentum. The RSI at 73.22 is Negative, neither overbought nor oversold. The STOCH value of 86.82 is Negative, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive 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 |
|---|---|---|---|---|---|---|---|
73 Outperform | HK$1.79B | 8.12 | 40.50% | 16.28% | 1.19% | -12.34% | |
69 Neutral | HK$2.64B | 15.37 | 4.01% | 7.20% | 19.12% | -12.12% | |
67 Neutral | HK$297.21M | 8.39 | 5.61% | 10.26% | 1.35% | 38.28% | |
62 Neutral | $20.33B | 14.63 | -3.31% | 3.23% | 1.93% | -12.26% | |
50 Neutral | HK$221.76M | -27.87 | -1.72% | ― | 8.88% | 6.93% | |
38 Underperform | HK$183.66M | -10.52 | -7.25% | 2.11% | -1.25% | -6.69% |
* Consumer Defensive Sector Average
HK:2360
Best Mart 360 Holdings Ltd.
1.78
-0.26
-12.96%
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0.09
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0.29
-0.16
-35.23%
HK:1458
Zhou Hei Ya International Holdings Company Limited
1.25
-0.92
-42.50%
HK:1927
Jiujiuwang Food International Limited
0.28
0.14
100.00%
HK:2625
Jiangsu Horizon Chain Supermarket Company Limited Class H
1.43
-2.81
-66.31%
Best Mart 360 Holdings Ltd. Corporate Events
Best Mart 360 Secures Estate Leases Through Connected Party Renewals
Aug 31, 2026
Best Mart 360 Holdings Limited has renewed three tenancy agreements for its CIAO International unit, securing leases of properties at Wah Kwai, On Yam Estate and Shek Wai Kok Estate in Hong Kong for a further three-year term. Under HKFRS 16, the g...
Best Mart 360 Posts Flat First-Half Revenue but Softer Profit, Keeps Dividend Unchanged
Aug 31, 2026
Best Mart 360 Holdings Ltd. reported a marginal 1.0% year-on-year increase in revenue to HK$1.45 billion for the six months ended 30 June 2026, reflecting stable sales in its Hong Kong retail operations. Despite the top-line growth, profit attribu...
Best Mart 360 Declares HKD 0.11 Interim Dividend for First Half of 2026
Aug 31, 2026
Best Mart 360 Holdings Limited has declared an interim ordinary dividend of HKD 0.11 per share for the six months ended 30 June 2026, for the financial year ending 31 December 2026. The ex-dividend date is set for 15 September 2026, with the recor...
Best Mart 360 Sets August Board Meeting to Review Interim Results and Dividend
Aug 14, 2026
Best Mart 360 Holdings Ltd. has scheduled a board meeting for 31 August 2026 to review and approve the unaudited consolidated interim results for the six months ended 30 June 2026. The board will also consider declaring an interim dividend, if any...
Best Mart 360 distances itself from Redco disciplinary action, affirms director unaffected
Jul 29, 2026
Best Mart 360 Holdings Ltd. has clarified that disciplinary action taken by the Hong Kong Stock Exchange against Redco Healthy Living Company Ltd. does not extend to Best Mart 360 or its independent non-executive director, Sze Irons, who also serv...
Best Mart 360 Raises Connected-Party Caps to Boost Logistics and CMHT Sales
Jun 26, 2026
Best Mart 360 Holdings Ltd. has amended its logistics services framework with CMBL, a connected party, to include additional transportation fee components such as Shenzhen Qianhai Comprehensive Bonded Zone–Hong Kong and Shenzhen–Hong K...
Best Mart 360 Shareholders Approve All AGM Resolutions and Final Dividend
Jun 23, 2026
Best Mart 360 Holdings Ltd. reported that all resolutions at its 23 June 2026 annual general meeting were approved by shareholders via poll, with about 759.3 million votes cast and no mandated abstentions. Shareholders adopted the audited financia...
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.