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Best Mart 360 Holdings Ltd. (2360) AI Stock Analysis

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HK:2360

Best Mart 360 Holdings Ltd.

(HKEX:2360)

Select Model
Rating:77Outperform
Price Target:HKD 2.00â–²(21.95% Upside)
Action:reiterated
Date:08/07/26

Strong financial performance with revenue growth and robust cash flows, combined with attractive valuation from low P/E and high yield, drive the score, tempered by technical downtrend signals.

Positive Factors
Steady Revenue GrowthConsistent revenue expansion over several years indicates sustained customer demand and continued retail network productivity. A larger sales base can improve purchasing scale, support fixed-cost absorption, and provide a durable platform for future profit and cash-flow growth.
Negative Factors
2025 Margin SofteningProfitability weakening while revenue continues to expand suggests that growth is not translating fully into incremental earnings. If this pressure persists, it could constrain reinvestment capacity and reduce the long-term benefit of the company’s sales expansion.

Best Mart 360 Holdings Ltd. (2360) vs. iShares MSCI Hong Kong ETF (EWH)

-20%-15%-10%-5%0%5%10%15%20%HK:2360-10.87%EWH+7.37%Dec '25Jan '26Feb '26Mar '26Apr '26May '26Jun '26Jul '26Aug '26Sep '26Oct '26
Market Cap
HKD 1.64B
Dividend Yield
17.68%
Average Volume (3M)
301.38K
Price to Earnings (P/E)
7.5
Beta (1Y)
0.28
Revenue Growth
1.19%
EPS Growth
-12.34%
Country
Hong Kong
Employees
1,257
Sector
Consumer Defensive
Sector Strength
62
Industry
Grocery Stores

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 prep...

How the Company Makes Money

The company makes money mainly by selling products to customers through its retail store network under the Best Mart 360 brand. Revenue is generated at the point of sale from a broad assortment of packaged food and snack items and other consumer good...

Best Mart 360 Holdings Ltd. Financial Statement Overview

Summary

Strong revenue growth to 2.87 billion by 2025, improved margins, solid equity returns over 40%, and robust cash flows of 461 million support a high score, though moderate debt and market competition pose risks.

Income Statement

85Very Positive

Balance Sheet

78Positive

Cash Flow

88Very Positive
Financial statement breakdown
BreakdownTTMDec 2025Dec 2024Dec 2023Mar 2023Mar 2021
Income Statement
Total Revenue2.87B2.87B2.81B2.57B2.31B1.63B
Gross Profit1.04B1.04B1.03B925.68M817.26M520.15M
EBITDA496.05M501.03M518.93M491.81M433.02M267.51M
Net Income219.73M219.73M245.90M224.45M201.00M81.45M
Balance Sheet
Total Assets1.09B1.09B1.07B983.28M937.63M821.20M
Cash, Cash Equivalents and Short-Term Investments173.13M173.13M159.51M165.15M146.05M91.31M
Total Debt342.94M342.94M328.15M324.96M324.14M343.90M
Total Liabilities550.77M550.77M533.42M526.91M458.92M453.07M
Stockholders Equity542.58M542.58M534.56M456.37M478.71M368.13M
Cash Flow
Free Cash Flow435.41M450.38M401.32M422.16M332.58M210.16M
Operating Cash Flow446.10M461.07M416.74M448.94M361.66M238.57M
Investing Cash Flow-8.58M-8.70M-9.57M-20.17M-29.30M-206.76M
Financing Cash Flow-375.34M-438.85M-378.54M-325.18M-316.18M-156.41M

Best Mart 360 Holdings Ltd. Technical Analysis

Technical Analysis SentimentPositive
Last Price1.64

Price Trends

50DMA1.64Positive
100DMA1.58Positive
200DMA1.63Positive

Market Momentum

MACD-0.01Positive
RSI46.99Neutral
STOCH20.83Neutral

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 1.66, above the 50-day MA of 1.64, and above the 200-day MA of 1.63, indicating a neutral trend. The MACD of -0.01 indicates Positive momentum. The RSI at 46.99 is Neutral, neither overbought nor oversold. The STOCH value of 20.83 is Neutral, 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

Overall Rating

UnderperformOutperform
Sector (62)

Financial Indicators

HK:2360 against its peers
NameOverall RatingMarket CapP/E RatioROEDividend YieldRevenue GrowthEPS Growth
HK:2360HK:236077OutperformHKD 1.64B7.4940.50%17.68%1.19%-12.34%
HK:0831HK:083167NeutralHKD 297.52M8.175.61%10.53%1.35%38.28%
Sector *62Neutral$20.33B14.63-3.31%3.23%1.93%-12.26%
HK:1458HK:145853NeutralHKD 1.89B11.154.01%9.84%19.12%-12.12%
HK:1446HK:144638UnderperformHKD 170.55M-9.41-7.25%―-1.25%-6.69%
HK:1927HK:192737UnderperformHKD 194.83M-24.27-1.72%―8.88%6.93%

* Consumer Defensive Sector Average

Performance Comparison

-50%0%50%100%150%HK:2360HK:0831HK:1446HK:1458HK:1927HK:2625Dec '25Jan '26Feb '26Mar '26Apr '26May '26Jun '26Jul '26Aug '26Sep '26Oct '26
HK:2360 and its peers over the selected period
Show on chartTickerCompany NamePriceChange% Change
HK:2360Best Mart 360 Holdings Ltd.1.64-0.20-10.87%
HK:0831Convenience Retail Asia Limited0.380.0930.58%
HK:1446Hung Fook Tong Group Holdings Ltd0.26-0.16-38.10%
HK:1458Zhou Hei Ya International Holdings Company Limited0.92-0.82-47.29%
HK:1927Jiujiuwang Food International Limited0.250.1182.22%
HK:2625Jiangsu Horizon Chain Supermarket Company Limited Class H0.75-2.58-77.48%

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 grou...

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 attributab...

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 record d...

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, a...

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 serves...

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.

Date of analysis: Aug 04, 2026