NATURAL BEAUTY (Stock Code: 00157) recorded revenue of HK$538.83 million for the year ended 31 December 2025, rebounding from HK$353.65 million in 2024. Cost of sales reached HK$245.49 million, up from HK$151.32 million in the prior year, while gross profit stood at HK$293.34 million (2024: HK$202.33 million). Operating profit recovered to HK$23.18 million in 2025 following a loss of HK$97.16 million in 2024. Overall, the Group reported a profit of HK$10.58 million for 2025, reversing a loss of HK$103.62 million a year earlier. Basic earnings per share moved to HK$0.0053, compared with a loss per share of HK$0.0518 in 2024.
Across 2021 to 2025, the company’s turnover profile by activity remained focused on conventional products, beauty apparatus, and service, reflecting 66.0%, 32.6%, and 1.4% respectively in the latest disclosure. By geographic segment, the People’s Republic of China accounted for 82.7% of turnover, Taiwan made up 16.7%, and other regions contributed 0.6%.
The annual financial statements indicate total assets of HK$925.59 million as at 31 December 2025, compared to HK$772.93 million in 2024. Non-current assets rose to HK$571.26 million (2024: HK$484.17 million), primarily attributable to increased property, plant and equipment of HK$447.74 million (2024: HK$239.61 million). Current assets climbed to HK$354.33 million (2024: HK$288.76 million), driven by higher trade and other receivables. Current liabilities stood at HK$319.29 million (2024: HK$187.51 million), resulting in net current assets of HK$35.03 million (2024: HK$101.25 million). The Group’s net assets rose to HK$473.98 million (2024: HK$447.59 million).
From a governance perspective, the Board of Directors, led by Chairperson and Executive Director Dr. Lei Chien, oversees various specialized committees, including an Audit Committee tasked with monitoring internal control and financial reporting. Other committees address remuneration, nomination, and strategic matters. The independent auditor’s report concludes that the consolidated financial statements present a true and fair view of the Group’s performance in compliance with the relevant Hong Kong Financial Reporting Standards and regulatory requirements.
In terms of capital allocation during the reporting period, the Group maintained its share capital at HK$200.21 million. No dividends were specified from 2022 onwards, following a dividend payout of HK$6.01 million in 2021. The Board and management teams continue to govern under a framework designed to identify and manage potential risk factors, ensuring compliance with listing rules and corporate regulations.