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00326 CHINA STAR ENT

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  • 0.790
  • 0.0000.00%
Market Closed May 14 16:08 CST
1.92BMarket Cap-6638P/E (TTM)

CHINA STAR ENT Key Stats

All
YOY yoy
Hide blank lines yoy
(FY)Dec 31, 2023
(Q6)Jun 30, 2023
(FY)Dec 31, 2022
(Q6)Jun 30, 2022
(FY)Dec 31, 2021
(Q6)Jun 30, 2021
(FY)Dec 31, 2020
(Q6)Jun 30, 2020
(FY)Dec 31, 2019
(Q6)Jun 30, 2019
Cash flow from operating activities
Earning before tax
-207.68%-288.15M
----
40.16%-93.66M
----
-41.67%-156.52M
----
67.09%-110.48M
----
-131.86%-335.7M
----
Profit adjustment
Interest (income) - adjustment
24.32%-36.1M
----
45.12%-47.7M
----
1.57%-86.93M
----
4.18%-88.32M
----
-13.99%-92.17M
----
Dividend (income)- adjustment
16.13%-52K
----
---62K
----
----
----
42.34%-775K
----
1.61%-1.34M
----
Attributable subsidiary (profit) loss
----
----
----
----
200.00%2K
----
-100.74%-2K
----
136.84%270K
----
Impairment and provisions:
614.62%53.81M
--0
-69.85%7.53M
--0
-37.82%24.98M
--0
-72.07%40.17M
--0
3,409.89%143.8M
--0
-Impairment of property, plant and equipment (reversal)
----
----
----
----
----
----
22.63%8.36M
----
89.23%6.81M
----
-Impairment of trade receivables (reversal)
-300.00%-8K
----
-91.30%4K
----
--46K
----
----
----
-91.67%-230K
----
-Other impairments and provisions
615.11%53.82M
----
-69.81%7.53M
----
-21.63%24.93M
----
-76.82%31.81M
----
23,930.82%137.22M
----
Revaluation surplus:
-1.85%23.29M
--0
-84.50%23.73M
--0
57.51%153.11M
--0
-47.05%97.2M
--0
-48.85%183.58M
--0
-Fair value of investment properties (increase)
-189.68%-4.44M
----
-320.61%-1.53M
----
--694K
----
----
----
----
----
-Other fair value changes
9.76%27.72M
----
-83.43%25.26M
----
56.80%152.41M
----
-47.05%97.2M
----
-49.03%183.58M
----
Asset sale loss (gain):
--0
--0
--0
--0
---7.93M
--0
--0
--0
--0
--0
-Loss (gain) on sale of property, machinery and equipment
----
----
----
----
---7.93M
----
----
----
----
----
Depreciation and amortization:
66.74%12.13M
--0
-34.20%7.28M
--0
-20.95%11.06M
--0
-11.27%13.99M
--0
155.69%15.77M
--0
-Depreciation
77.25%12.07M
----
-37.69%6.81M
----
-16.09%10.93M
----
-7.09%13.03M
----
226.55%14.02M
----
-Amortization of intangible assets
-86.91%61K
----
261.24%466K
----
-86.62%129K
----
-44.82%964K
----
--1.75M
----
Financial expense
5,823.53%142.99M
----
31.70%2.41M
----
633.20%1.83M
----
-38.73%250K
----
-85.61%408K
----
Special items
----
----
4,297.98%13.06M
----
-25.75%297K
----
2,757.14%400K
----
-99.97%14K
----
Operating profit before the change of operating capital
-5.34%-92.08M
--0
-45.44%-87.41M
--0
-26.37%-60.1M
--0
44.29%-47.56M
--0
-7.60%-85.37M
--0
Change of operating capital
Inventory (increase) decrease
31.23%-33.06M
----
78.66%-48.08M
----
-37.21%-225.24M
----
67.29%-164.16M
----
-25.23%-501.93M
----
Accounts receivable (increase)decrease
214.25%1.59M
----
21.48%-1.39M
----
-267.36%-1.77M
----
192.80%1.06M
----
-103.18%-1.14M
----
Accounts payable increase (decrease)
337.77%114.46M
----
-234.91%-48.14M
----
164.24%35.68M
----
-239.45%-55.54M
----
279.22%39.83M
----
Advance payment increase (decrease)
971.76%60.61M
----
326.47%5.66M
----
130.51%1.33M
----
-91.62%-4.35M
----
-305.62%-2.27M
----
prepayments (increase)decrease
-82.80%27.54M
----
355.32%160.12M
----
-641.91%-62.72M
----
105.58%11.57M
----
-87.52%-207.46M
----
Financial assets at fair value (increase)decrease
----
----
----
----
-161.05%-4.65M
----
117.54%7.62M
----
50.46%-43.45M
----
Cash  from business operations
510.86%79.05M
--0
94.89%-19.24M
--0
-49.41%-376.2M
--0
70.54%-251.78M
--0
-23.30%-854.52M
--0
Other taxs
----
----
----
----
---1K
----
----
----
---3K
----
Special items of business
29.75%-19.84M
----
51.92%-28.24M
----
-13,719.53%-58.73M
----
99.19%-425K
----
14.88%-52.73M
----
Net cash from operations
224.71%59.21M
567.39%101.7M
87.38%-47.48M
80.34%-21.76M
-49.42%-376.2M
-137.57%-110.69M
70.54%-251.78M
95.30%-46.59M
-23.30%-854.53M
-356.78%-991.12M
Cash flow from investment activities
Interest received - investment
-2.47%25.97M
-0.92%12.94M
3.09%26.62M
0.72%13.06M
-38.66%25.83M
-36.43%12.97M
-12.31%42.11M
-21.66%20.4M
3.52%48.02M
27.75%26.04M
Dividend received - investment
-16.13%52K
33.33%4K
--62K
--3K
----
----
-42.34%775K
--132K
-1.61%1.34M
----
Loan receivable (increase) decrease
----
----
----
----
----
----
--200M
----
--0
----
Decrease in deposits (increase)
-500.00%-6K
-300.00%-4K
66.67%-1K
50.00%-1K
25.00%-3K
33.33%-2K
-33.33%-4K
---3K
97.37%-3K
----
Sale of fixed assets
----
----
----
----
--74.27M
----
----
----
----
----
Purchase of fixed assets
-9,400.56%-17.01M
-363.97%-7.28M
77.93%-179K
-153.31%-1.57M
63.10%-811K
-2,479.17%-619K
80.47%-2.2M
99.24%-24K
-379.23%-11.26M
---3.15M
Purchase of intangible assets
60.40%-548K
----
---1.38M
----
----
----
----
----
----
----
Recovery of cash from investments
--29.19M
----
----
----
----
----
----
----
--65K
----
Cash on investment
----
----
----
----
-279.70%-126.94M
---126.94M
---33.43M
----
----
----
Other items in the investment business
----
----
---552K
----
----
----
---576K
----
----
120.26%215K
Net cash from investment operations
53.25%37.65M
-50.71%5.67M
188.86%24.57M
110.03%11.5M
-113.38%-27.65M
-658.83%-114.59M
441.50%206.67M
-11.28%20.51M
-97.89%38.17M
-98.70%23.11M
Net cash before financing
522.81%96.87M
1,146.10%107.36M
94.33%-22.91M
95.44%-10.26M
-795.31%-403.85M
-763.54%-225.28M
94.47%-45.11M
97.30%-26.09M
-173.36%-816.36M
-161.99%-968.01M
Cash flow from financing activities
New borrowing
137.01%287.14M
41.38%171.28M
-34.50%121.15M
55.18%121.15M
-29.86%184.97M
-32.21%78.07M
-74.40%263.73M
-84.81%115.16M
--1.03B
--758.01M
Refund
---119.69M
---75.08M
----
----
----
----
----
----
----
----
Issuance of bonds
----
----
----
----
--95.1M
--95.1M
----
----
----
----
Interest paid - financing
-32.90%-134.59M
-6,472.78%-76.31M
-79.54%-101.28M
95.92%-1.16M
12.06%-56.41M
9.88%-28.47M
-72.76%-64.15M
-261.55%-31.6M
-585.58%-37.13M
-61.36%-8.74M
Dividends paid - financing
----
----
----
----
----
----
----
----
---759.33M
----
Issuance expenses and redemption of securities expenses
----
----
90.70%-20M
----
-52.36%-215M
-56.86%-215M
-101.63%-141.11M
-95.85%-137.06M
-1,898.97%-69.98M
---69.98M
Other items of the financing business
-2,741.66%-94.4M
-3,705.68%-87.72M
29.38%-3.32M
2.99%-2.31M
10.72%-4.7M
27.52%-2.38M
9.89%-5.27M
-0.43%-3.28M
97.08%-5.85M
98.37%-3.26M
Net cash from financing operations
-1,687.28%-61.54M
-157.64%-67.84M
-186.99%-3.44M
261.92%117.68M
-92.56%3.96M
-28.01%-72.68M
-66.29%53.21M
-108.40%-56.78M
137.40%157.85M
177.22%676.02M
Effect of rate
-93.48%-356K
-389.68%-449K
88.04%-184K
190.64%155K
35.85%-1.54M
7.07%-171K
-1,026.29%-2.4M
-1,315.38%-184K
-342.05%-213K
-1,400.00%-13K
Net Cash
234.06%35.33M
-63.21%39.52M
93.41%-26.35M
136.05%107.42M
-5,036.30%-399.89M
-259.58%-297.96M
101.23%8.1M
71.62%-82.86M
-195.32%-658.51M
-142.55%-291.99M
Begining period cash
-26.01%75.48M
-26.01%75.48M
-79.74%102.02M
-79.74%102.02M
1.15%503.45M
1.15%503.45M
-56.96%497.75M
-56.96%497.75M
172.62%1.16B
172.62%1.16B
Cash at the end
46.33%110.46M
-45.34%114.56M
-26.01%75.48M
2.08%209.6M
-79.74%102.02M
-50.49%205.32M
1.15%503.45M
-52.03%414.7M
-56.96%497.75M
-24.95%864.47M
Cash balance analysis
Cash and bank balance
----
----
----
----
----
----
----
----
-56.96%497.75M
----
Cash and cash equivalent balance
--0
--0
--0
--0
--0
--0
--0
--0
-56.96%497.75M
--0
Currency Unit
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
Accounting Standards
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
Audit Opinions
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Auditor
Guowei Certified Public Accountants Co., Ltd.
--
Guowei Certified Public Accountants Co., Ltd.
--
Guowei Certified Public Accountants Co., Ltd.
--
Guowei Certified Public Accountants Co., Ltd.
--
Guowei Certified Public Accountants Co., Ltd.
--
(FY)Dec 31, 2023(Q6)Jun 30, 2023(FY)Dec 31, 2022(Q6)Jun 30, 2022(FY)Dec 31, 2021(Q6)Jun 30, 2021(FY)Dec 31, 2020(Q6)Jun 30, 2020(FY)Dec 31, 2019(Q6)Jun 30, 2019
Cash flow from operating activities
Earning before tax -207.68%-288.15M----40.16%-93.66M-----41.67%-156.52M----67.09%-110.48M-----131.86%-335.7M----
Profit adjustment
Interest (income) - adjustment 24.32%-36.1M----45.12%-47.7M----1.57%-86.93M----4.18%-88.32M-----13.99%-92.17M----
Dividend (income)- adjustment 16.13%-52K-------62K------------42.34%-775K----1.61%-1.34M----
Attributable subsidiary (profit) loss ----------------200.00%2K-----100.74%-2K----136.84%270K----
Impairment and provisions: 614.62%53.81M--0-69.85%7.53M--0-37.82%24.98M--0-72.07%40.17M--03,409.89%143.8M--0
-Impairment of property, plant and equipment (reversal) ------------------------22.63%8.36M----89.23%6.81M----
-Impairment of trade receivables (reversal) -300.00%-8K-----91.30%4K------46K-------------91.67%-230K----
-Other impairments and provisions 615.11%53.82M-----69.81%7.53M-----21.63%24.93M-----76.82%31.81M----23,930.82%137.22M----
Revaluation surplus: -1.85%23.29M--0-84.50%23.73M--057.51%153.11M--0-47.05%97.2M--0-48.85%183.58M--0
-Fair value of investment properties (increase) -189.68%-4.44M-----320.61%-1.53M------694K--------------------
-Other fair value changes 9.76%27.72M-----83.43%25.26M----56.80%152.41M-----47.05%97.2M-----49.03%183.58M----
Asset sale loss (gain): --0--0--0--0---7.93M--0--0--0--0--0
-Loss (gain) on sale of property, machinery and equipment -------------------7.93M--------------------
Depreciation and amortization: 66.74%12.13M--0-34.20%7.28M--0-20.95%11.06M--0-11.27%13.99M--0155.69%15.77M--0
-Depreciation 77.25%12.07M-----37.69%6.81M-----16.09%10.93M-----7.09%13.03M----226.55%14.02M----
-Amortization of intangible assets -86.91%61K----261.24%466K-----86.62%129K-----44.82%964K------1.75M----
Financial expense 5,823.53%142.99M----31.70%2.41M----633.20%1.83M-----38.73%250K-----85.61%408K----
Special items --------4,297.98%13.06M-----25.75%297K----2,757.14%400K-----99.97%14K----
Operating profit before the change of operating capital -5.34%-92.08M--0-45.44%-87.41M--0-26.37%-60.1M--044.29%-47.56M--0-7.60%-85.37M--0
Change of operating capital
Inventory (increase) decrease 31.23%-33.06M----78.66%-48.08M-----37.21%-225.24M----67.29%-164.16M-----25.23%-501.93M----
Accounts receivable (increase)decrease 214.25%1.59M----21.48%-1.39M-----267.36%-1.77M----192.80%1.06M-----103.18%-1.14M----
Accounts payable increase (decrease) 337.77%114.46M-----234.91%-48.14M----164.24%35.68M-----239.45%-55.54M----279.22%39.83M----
Advance payment increase (decrease) 971.76%60.61M----326.47%5.66M----130.51%1.33M-----91.62%-4.35M-----305.62%-2.27M----
prepayments (increase)decrease -82.80%27.54M----355.32%160.12M-----641.91%-62.72M----105.58%11.57M-----87.52%-207.46M----
Financial assets at fair value (increase)decrease -----------------161.05%-4.65M----117.54%7.62M----50.46%-43.45M----
Cash  from business operations 510.86%79.05M--094.89%-19.24M--0-49.41%-376.2M--070.54%-251.78M--0-23.30%-854.52M--0
Other taxs -------------------1K---------------3K----
Special items of business 29.75%-19.84M----51.92%-28.24M-----13,719.53%-58.73M----99.19%-425K----14.88%-52.73M----
Net cash from operations 224.71%59.21M567.39%101.7M87.38%-47.48M80.34%-21.76M-49.42%-376.2M-137.57%-110.69M70.54%-251.78M95.30%-46.59M-23.30%-854.53M-356.78%-991.12M
Cash flow from investment activities
Interest received - investment -2.47%25.97M-0.92%12.94M3.09%26.62M0.72%13.06M-38.66%25.83M-36.43%12.97M-12.31%42.11M-21.66%20.4M3.52%48.02M27.75%26.04M
Dividend received - investment -16.13%52K33.33%4K--62K--3K---------42.34%775K--132K-1.61%1.34M----
Loan receivable (increase) decrease --------------------------200M------0----
Decrease in deposits (increase) -500.00%-6K-300.00%-4K66.67%-1K50.00%-1K25.00%-3K33.33%-2K-33.33%-4K---3K97.37%-3K----
Sale of fixed assets ------------------74.27M--------------------
Purchase of fixed assets -9,400.56%-17.01M-363.97%-7.28M77.93%-179K-153.31%-1.57M63.10%-811K-2,479.17%-619K80.47%-2.2M99.24%-24K-379.23%-11.26M---3.15M
Purchase of intangible assets 60.40%-548K-------1.38M----------------------------
Recovery of cash from investments --29.19M------------------------------65K----
Cash on investment -----------------279.70%-126.94M---126.94M---33.43M------------
Other items in the investment business -----------552K---------------576K--------120.26%215K
Net cash from investment operations 53.25%37.65M-50.71%5.67M188.86%24.57M110.03%11.5M-113.38%-27.65M-658.83%-114.59M441.50%206.67M-11.28%20.51M-97.89%38.17M-98.70%23.11M
Net cash before financing 522.81%96.87M1,146.10%107.36M94.33%-22.91M95.44%-10.26M-795.31%-403.85M-763.54%-225.28M94.47%-45.11M97.30%-26.09M-173.36%-816.36M-161.99%-968.01M
Cash flow from financing activities
New borrowing 137.01%287.14M41.38%171.28M-34.50%121.15M55.18%121.15M-29.86%184.97M-32.21%78.07M-74.40%263.73M-84.81%115.16M--1.03B--758.01M
Refund ---119.69M---75.08M--------------------------------
Issuance of bonds ------------------95.1M--95.1M----------------
Interest paid - financing -32.90%-134.59M-6,472.78%-76.31M-79.54%-101.28M95.92%-1.16M12.06%-56.41M9.88%-28.47M-72.76%-64.15M-261.55%-31.6M-585.58%-37.13M-61.36%-8.74M
Dividends paid - financing -----------------------------------759.33M----
Issuance expenses and redemption of securities expenses --------90.70%-20M-----52.36%-215M-56.86%-215M-101.63%-141.11M-95.85%-137.06M-1,898.97%-69.98M---69.98M
Other items of the financing business -2,741.66%-94.4M-3,705.68%-87.72M29.38%-3.32M2.99%-2.31M10.72%-4.7M27.52%-2.38M9.89%-5.27M-0.43%-3.28M97.08%-5.85M98.37%-3.26M
Net cash from financing operations -1,687.28%-61.54M-157.64%-67.84M-186.99%-3.44M261.92%117.68M-92.56%3.96M-28.01%-72.68M-66.29%53.21M-108.40%-56.78M137.40%157.85M177.22%676.02M
Effect of rate -93.48%-356K-389.68%-449K88.04%-184K190.64%155K35.85%-1.54M7.07%-171K-1,026.29%-2.4M-1,315.38%-184K-342.05%-213K-1,400.00%-13K
Net Cash 234.06%35.33M-63.21%39.52M93.41%-26.35M136.05%107.42M-5,036.30%-399.89M-259.58%-297.96M101.23%8.1M71.62%-82.86M-195.32%-658.51M-142.55%-291.99M
Begining period cash -26.01%75.48M-26.01%75.48M-79.74%102.02M-79.74%102.02M1.15%503.45M1.15%503.45M-56.96%497.75M-56.96%497.75M172.62%1.16B172.62%1.16B
Cash at the end 46.33%110.46M-45.34%114.56M-26.01%75.48M2.08%209.6M-79.74%102.02M-50.49%205.32M1.15%503.45M-52.03%414.7M-56.96%497.75M-24.95%864.47M
Cash balance analysis
Cash and bank balance ---------------------------------56.96%497.75M----
Cash and cash equivalent balance --0--0--0--0--0--0--0--0-56.96%497.75M--0
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor Guowei Certified Public Accountants Co., Ltd.--Guowei Certified Public Accountants Co., Ltd.--Guowei Certified Public Accountants Co., Ltd.--Guowei Certified Public Accountants Co., Ltd.--Guowei Certified Public Accountants Co., Ltd.--

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

Analysis

Analyst Rating

No Data

Price Target

No Data

Heat List
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