CFOO China Foods Holdings Ltd.

Overview and Growth

China Foods Holdings Ltd. generated $327.87K of revenue in fiscal 2025, with net loss of $398.67K and an operating cash outflow of $389.25K. The $327.87K revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. The top line expanded 40.5% from $233.34K in fiscal 2024, increasing the company’s operating scale. The company reported diluted EPS of -$0.02, adding a shareholder-level measure to the absolute income figures considered below. A diluted share base of 20.25M links the aggregate earnings figure to diluted EPS and helps frame the per-share comparison. The diluted share count was 0.0% higher than fiscal 2024, when diluted shares averaged 20.25M, adding context to the EPS comparison. At period end, total assets were $212.89K, framing the scale of the company’s operating and financing commitments. Asset turnover was 1.54x, relating the company’s annual revenue directly to the total assets reported at the period end.

Profitability

The first profit layer was $29.96K of gross profit, the amount available after reported direct revenue costs to absorb operating expenses. Gross profit represented 9.1% of revenue, showing how much of the top line remained after direct costs. The reported operating result was an operating loss of $398.92K, reflecting costs that exceeded gross profit. An operating margin of -121.7% reflected costs exceeding revenue-level gross profit by 121.7% of sales. The bottom-line result was a net loss of $398.67K after operating, financing, tax, and other recognized items. Net margin was -121.6%, reflecting a loss equal to 121.6% of reported revenue. Negative EBITDA totaled $391.93K, confirming that the earnings deficit remained before depreciation and amortization. The pretax result was a loss of $398.67K, establishing the deficit before tax effects. Pretax margin was -121.6%, reflecting a pre-tax loss equal to 121.6% of revenue. The loss-to-assets relationship was 187.3%, placing the bottom-line deficit against the company’s resource base. The net loss narrowed to $398.67K from $455.57K in fiscal 2024.

Liquidity and Capital Structure

At period end, the $212.89K asset base was financed through $1.49M of liabilities and -$1.28M of equity. With total equity at -$1.28M, the company carried a negative book-capital position, increasing its reliance on liabilities and future earnings. The near-term balance sheet paired $162.94K of current assets with $1.48M of current liabilities at the reporting date. Current assets covered only 0.11x of current liabilities, so current liabilities exceeded current assets at period end. Reported cash and equivalents were $9.89K, separating immediately recognizable cash resources from the rest of the current-asset base. Cash and equivalents represented 0.7% of current liabilities, showing the portion of near-term obligations matched by reported cash alone. Book equity represented -600.1% of total assets, quantifying the balance-sheet share supported by shareholder capital. The liabilities-to-assets relationship was 700.1%, placing reported obligations against the full positive asset balance. Measured against total assets, cash and equivalents represented 4.6%, a balance-sheet composition measure rather than a liquidity forecast. Total assets were 51.1% lower than fiscal 2024 assets of $435.00K, measuring the company’s own balance-sheet change. Compared with $39.19K in fiscal 2024, the current cash balance moved 74.8% and finished lower.

Cash Flow and Earnings Quality

Operating activities used $389.25K of cash, resulting in an operating cash outflow for the year. Cash absorbed by operations increased from $353.81K in fiscal 2024 to $389.25K.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Oct 21, 2026.