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CHINA STAR ENT (00326)

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  • 3.870
  • 0.0000.00%
Market Closed Jan 23 16:05 CST
9.40BMarket Cap-28.67P/E (TTM)

CHINA STAR ENT (00326) Balance Sheet

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(Q6)Jun 30, 2025
(FY)Dec 31, 2024
(Q6)Jun 30, 2024
(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
Assets
Current assets
Inventory
-9.44%3.1B
-17.41%3.08B
-6.86%3.42B
0.89%3.74B
1.39%3.68B
4.13%3.7B
8.05%3.63B
8.54%3.56B
6.84%3.36B
7.48%3.28B
Accounts receivable
661.15%4.1M
3.95%1.92M
-67.92%538K
-45.10%1.85M
-14.70%1.68M
68.57%3.37M
204.81%1.97M
588.97%2M
-63.54%645K
-78.94%290K
Related party payments receivable
-90.57%5K
0.00%53K
--53K
-11.67%53K
----
33.33%60K
33.33%60K
50.00%45K
50.00%45K
--30K
Advance deposits and other receivables
-7.32%378.28M
-1.35%404.64M
-19.23%408.14M
-19.79%410.19M
-2.54%505.33M
-23.60%511.4M
-23.85%518.48M
2.46%669.33M
4.22%680.88M
1.41%653.26M
Cash and equivalents
----
----
----
----
-45.34%114.56M
----
2.08%209.6M
-79.74%102.02M
-50.49%205.32M
1.15%503.45M
Fixed time deposit-current assets
-41.44%171K
-41.26%168K
2.82%292K
2.14%286K
1.43%284K
0.36%280K
0.72%280K
1.09%279K
1.09%278K
1.47%276K
Financial assets at fair value-current assets
11.25%11.94M
-45.70%11.8M
-76.17%10.73M
-69.55%21.74M
-35.22%45.04M
-23.17%71.39M
-58.64%69.54M
-55.43%92.92M
-29.61%168.11M
-33.46%208.46M
Special items of current assets
-82.06%127.26M
-79.09%155.58M
3.98%709.55M
181.20%744.22M
-1.80%682.4M
-59.27%264.66M
21.48%694.88M
444.26%649.85M
122.65%572.02M
-66.56%119.4M
Total current assets
-20.44%3.62B
-25.53%3.66B
-9.39%4.55B
7.91%4.91B
-1.86%5.03B
-10.22%4.55B
2.76%5.12B
6.53%5.07B
5.87%4.98B
-2.07%4.76B
Non-current assets
Property, plant and equipment
-7.59%350.07M
275.60%358.42M
536.82%378.8M
70.65%95.43M
-1.75%59.48M
7.12%55.92M
-51.04%60.54M
-59.52%52.21M
-14.61%123.65M
-14.68%128.96M
Investment property
16.32%171.31M
-2.37%150.3M
2.90%147.27M
3.24%153.95M
-7.55%143.12M
-8.05%149.11M
-4.36%154.8M
--162.18M
--161.86M
----
Advance payment
--37.75M
75.84%37.44M
----
--21.29M
----
----
----
----
----
110.40%33.66M
Interests in Joint Venture
----
----
----
----
----
----
----
----
----
--2K
Intangible assets
-43.14%228K
-38.25%310K
--401K
--502K
----
----
----
----
----
----
Total non-current assets
6.25%559.35M
101.52%546.47M
159.85%526.47M
-60.96%271.17M
-5.92%202.61M
224.04%694.67M
-24.58%215.34M
-63.24%214.38M
-48.51%285.51M
8.57%583.13M
Total assets
-17.67%4.18B
-18.88%4.21B
-2.84%5.08B
-1.21%5.18B
-2.02%5.23B
-0.72%5.25B
1.28%5.34B
-1.08%5.29B
0.14%5.27B
-1.01%5.34B
Liabilities
Current liabilities
Accounts payable
10.20%100.18M
-38.48%76.73M
182.01%90.9M
1,116.50%124.73M
37.07%32.23M
-82.44%10.25M
-19.59%23.52M
157.12%58.39M
-16.49%29.25M
-70.98%22.71M
Notes payable
----
----
----
----
----
-9.82%86.9M
-5.32%90.13M
--96.36M
--95.2M
----
Tax payable
----
----
----
----
----
----
----
----
----
-96.88%1K
Amounts payable to associated parties-current liabilities
-49.19%283.98M
-44.05%281.48M
11.09%558.91M
0.00%503.12M
0.00%503.12M
0.00%503.12M
0.00%503.12M
0.00%503.12M
0.00%503.12M
0.00%503.12M
Other payables and accrued expenses
119.22%143.89M
98.05%91.31M
-47.38%65.64M
-47.35%46.11M
51.06%124.74M
3.95%87.56M
0.25%82.57M
1.60%84.23M
-0.32%82.37M
-4.98%82.91M
Advance payment
-25.69%66.51M
53.70%69.31M
--89.5M
1,839.44%45.09M
----
--2.33M
----
----
----
----
Bank loans and overdrafts
-6.68%458.82M
-22.88%270.14M
264.43%491.68M
600.62%350.31M
-91.57%134.92M
-96.62%50M
--1.6B
--1.48B
----
----
Financial lease liabilities-current liabilities
-37.18%6.37M
-35.48%6.91M
206.19%10.14M
230.19%10.71M
4.41%3.31M
230.58%3.24M
-4.11%3.17M
-79.15%981K
-39.24%3.31M
-12.79%4.7M
Total current liabilities
-18.90%1.06B
-26.31%795.88M
63.69%1.31B
45.29%1.08B
-65.33%798.32M
-66.54%743.4M
222.83%2.3B
262.21%2.22B
-59.74%713.24M
-64.00%613.44M
Net current assets
-21.05%2.56B
-25.31%2.86B
-23.19%3.25B
0.62%3.83B
49.98%4.23B
33.70%3.81B
-33.99%2.82B
-31.29%2.85B
45.46%4.27B
31.36%4.15B
Total assets less current liabilities
-17.24%3.12B
-16.93%3.41B
-14.82%3.77B
-8.88%4.1B
46.01%4.43B
47.01%4.5B
-33.40%3.03B
-35.22%3.06B
30.53%4.56B
28.05%4.73B
Non-current liabilities
Long-term bank loan
-4.78%1.19B
-5.37%1.34B
-19.80%1.25B
-8.57%1.42B
--1.56B
--1.55B
----
----
--1.37B
--1.29B
Financial lease liabilities-non-current liabilities
-49.76%9.94M
-55.06%11.28M
666.76%19.79M
489.64%25.1M
-56.22%2.58M
--4.26M
--5.9M
----
----
-86.18%981K
Deferred tax liability
70.03%3.6M
63.64%2.97M
--2.12M
303.33%1.82M
----
--450K
--629K
----
----
----
Total non-current liabilities
-5.35%1.21B
-6.15%1.36B
-18.53%1.27B
-7.12%1.44B
23,870.83%1.56B
--1.55B
-99.52%6.52M
----
31,468.11%1.37B
18,137.48%1.29B
Total liabilities
-12.21%2.27B
-14.78%2.15B
9.26%2.58B
9.83%2.52B
2.30%2.36B
3.43%2.3B
10.74%2.31B
16.44%2.22B
17.42%2.09B
11.51%1.91B
Total assets less total liabilities
-23.31%1.92B
-22.78%2.05B
-12.80%2.5B
-9.81%2.66B
-5.32%2.87B
-3.73%2.95B
-4.91%3.03B
-10.81%3.06B
-8.66%3.18B
-6.83%3.44B
Total equity and non-current liabilities
-17.24%3.12B
-16.93%3.41B
-14.82%3.77B
-8.88%4.1B
46.01%4.43B
--4.5B
-33.40%3.03B
----
30.53%4.56B
28.05%4.73B
Equity
Share capital
0.04%24.29M
-1.34%24.28M
-1.34%24.28M
0.00%24.61M
-1.01%24.61M
-1.01%24.61M
0.00%24.86M
-5.50%24.86M
-5.59%24.86M
-2.97%26.31M
Reserve
-22.62%1.92B
-23.02%2.03B
-12.94%2.48B
-9.89%2.64B
-5.35%2.84B
-3.75%2.93B
-4.95%3B
-10.85%3.04B
-8.68%3.16B
-6.85%3.41B
Shareholders' Equity
-22.40%1.94B
-22.82%2.05B
-12.84%2.5B
-9.81%2.66B
-5.32%2.87B
-3.73%2.95B
-4.91%3.03B
-10.81%3.06B
-8.66%3.19B
-6.82%3.44B
Non-controlling interest
-3,913.23%-22.19M
188.32%582K
183.02%582K
3.23%-659K
-4.32%-701K
-2.87%-681K
-2.91%-672K
-2.95%-662K
-2.19%-653K
-2.06%-643K
Total equity
-23.31%1.92B
-22.78%2.05B
-12.80%2.5B
-9.81%2.66B
-5.32%2.87B
-3.73%2.95B
-4.91%3.03B
-10.81%3.06B
-8.66%3.18B
-6.83%3.44B
Total equity and total liabilities
-17.67%4.18B
-18.88%4.21B
-2.84%5.08B
-1.21%5.18B
-2.02%5.23B
-0.72%5.25B
1.28%5.34B
-1.08%5.29B
0.14%5.27B
-1.01%5.34B
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
--
National Health Accounting Firm Limited
--
National Health Accounting Firm Limited
--
National Health Accounting Firm Limited
--
National Health Accounting Firm Limited
--
National Health Accounting Firm Limited
(Q6)Jun 30, 2025(FY)Dec 31, 2024(Q6)Jun 30, 2024(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
Assets
Current assets
Inventory -9.44%3.1B-17.41%3.08B-6.86%3.42B0.89%3.74B1.39%3.68B4.13%3.7B8.05%3.63B8.54%3.56B6.84%3.36B7.48%3.28B
Accounts receivable 661.15%4.1M3.95%1.92M-67.92%538K-45.10%1.85M-14.70%1.68M68.57%3.37M204.81%1.97M588.97%2M-63.54%645K-78.94%290K
Related party payments receivable -90.57%5K0.00%53K--53K-11.67%53K----33.33%60K33.33%60K50.00%45K50.00%45K--30K
Advance deposits and other receivables -7.32%378.28M-1.35%404.64M-19.23%408.14M-19.79%410.19M-2.54%505.33M-23.60%511.4M-23.85%518.48M2.46%669.33M4.22%680.88M1.41%653.26M
Cash and equivalents -----------------45.34%114.56M----2.08%209.6M-79.74%102.02M-50.49%205.32M1.15%503.45M
Fixed time deposit-current assets -41.44%171K-41.26%168K2.82%292K2.14%286K1.43%284K0.36%280K0.72%280K1.09%279K1.09%278K1.47%276K
Financial assets at fair value-current assets 11.25%11.94M-45.70%11.8M-76.17%10.73M-69.55%21.74M-35.22%45.04M-23.17%71.39M-58.64%69.54M-55.43%92.92M-29.61%168.11M-33.46%208.46M
Special items of current assets -82.06%127.26M-79.09%155.58M3.98%709.55M181.20%744.22M-1.80%682.4M-59.27%264.66M21.48%694.88M444.26%649.85M122.65%572.02M-66.56%119.4M
Total current assets -20.44%3.62B-25.53%3.66B-9.39%4.55B7.91%4.91B-1.86%5.03B-10.22%4.55B2.76%5.12B6.53%5.07B5.87%4.98B-2.07%4.76B
Non-current assets
Property, plant and equipment -7.59%350.07M275.60%358.42M536.82%378.8M70.65%95.43M-1.75%59.48M7.12%55.92M-51.04%60.54M-59.52%52.21M-14.61%123.65M-14.68%128.96M
Investment property 16.32%171.31M-2.37%150.3M2.90%147.27M3.24%153.95M-7.55%143.12M-8.05%149.11M-4.36%154.8M--162.18M--161.86M----
Advance payment --37.75M75.84%37.44M------21.29M--------------------110.40%33.66M
Interests in Joint Venture --------------------------------------2K
Intangible assets -43.14%228K-38.25%310K--401K--502K------------------------
Total non-current assets 6.25%559.35M101.52%546.47M159.85%526.47M-60.96%271.17M-5.92%202.61M224.04%694.67M-24.58%215.34M-63.24%214.38M-48.51%285.51M8.57%583.13M
Total assets -17.67%4.18B-18.88%4.21B-2.84%5.08B-1.21%5.18B-2.02%5.23B-0.72%5.25B1.28%5.34B-1.08%5.29B0.14%5.27B-1.01%5.34B
Liabilities
Current liabilities
Accounts payable 10.20%100.18M-38.48%76.73M182.01%90.9M1,116.50%124.73M37.07%32.23M-82.44%10.25M-19.59%23.52M157.12%58.39M-16.49%29.25M-70.98%22.71M
Notes payable ---------------------9.82%86.9M-5.32%90.13M--96.36M--95.2M----
Tax payable -------------------------------------96.88%1K
Amounts payable to associated parties-current liabilities -49.19%283.98M-44.05%281.48M11.09%558.91M0.00%503.12M0.00%503.12M0.00%503.12M0.00%503.12M0.00%503.12M0.00%503.12M0.00%503.12M
Other payables and accrued expenses 119.22%143.89M98.05%91.31M-47.38%65.64M-47.35%46.11M51.06%124.74M3.95%87.56M0.25%82.57M1.60%84.23M-0.32%82.37M-4.98%82.91M
Advance payment -25.69%66.51M53.70%69.31M--89.5M1,839.44%45.09M------2.33M----------------
Bank loans and overdrafts -6.68%458.82M-22.88%270.14M264.43%491.68M600.62%350.31M-91.57%134.92M-96.62%50M--1.6B--1.48B--------
Financial lease liabilities-current liabilities -37.18%6.37M-35.48%6.91M206.19%10.14M230.19%10.71M4.41%3.31M230.58%3.24M-4.11%3.17M-79.15%981K-39.24%3.31M-12.79%4.7M
Total current liabilities -18.90%1.06B-26.31%795.88M63.69%1.31B45.29%1.08B-65.33%798.32M-66.54%743.4M222.83%2.3B262.21%2.22B-59.74%713.24M-64.00%613.44M
Net current assets -21.05%2.56B-25.31%2.86B-23.19%3.25B0.62%3.83B49.98%4.23B33.70%3.81B-33.99%2.82B-31.29%2.85B45.46%4.27B31.36%4.15B
Total assets less current liabilities -17.24%3.12B-16.93%3.41B-14.82%3.77B-8.88%4.1B46.01%4.43B47.01%4.5B-33.40%3.03B-35.22%3.06B30.53%4.56B28.05%4.73B
Non-current liabilities
Long-term bank loan -4.78%1.19B-5.37%1.34B-19.80%1.25B-8.57%1.42B--1.56B--1.55B----------1.37B--1.29B
Financial lease liabilities-non-current liabilities -49.76%9.94M-55.06%11.28M666.76%19.79M489.64%25.1M-56.22%2.58M--4.26M--5.9M---------86.18%981K
Deferred tax liability 70.03%3.6M63.64%2.97M--2.12M303.33%1.82M------450K--629K------------
Total non-current liabilities -5.35%1.21B-6.15%1.36B-18.53%1.27B-7.12%1.44B23,870.83%1.56B--1.55B-99.52%6.52M----31,468.11%1.37B18,137.48%1.29B
Total liabilities -12.21%2.27B-14.78%2.15B9.26%2.58B9.83%2.52B2.30%2.36B3.43%2.3B10.74%2.31B16.44%2.22B17.42%2.09B11.51%1.91B
Total assets less total liabilities -23.31%1.92B-22.78%2.05B-12.80%2.5B-9.81%2.66B-5.32%2.87B-3.73%2.95B-4.91%3.03B-10.81%3.06B-8.66%3.18B-6.83%3.44B
Total equity and non-current liabilities -17.24%3.12B-16.93%3.41B-14.82%3.77B-8.88%4.1B46.01%4.43B--4.5B-33.40%3.03B----30.53%4.56B28.05%4.73B
Equity
Share capital 0.04%24.29M-1.34%24.28M-1.34%24.28M0.00%24.61M-1.01%24.61M-1.01%24.61M0.00%24.86M-5.50%24.86M-5.59%24.86M-2.97%26.31M
Reserve -22.62%1.92B-23.02%2.03B-12.94%2.48B-9.89%2.64B-5.35%2.84B-3.75%2.93B-4.95%3B-10.85%3.04B-8.68%3.16B-6.85%3.41B
Shareholders' Equity -22.40%1.94B-22.82%2.05B-12.84%2.5B-9.81%2.66B-5.32%2.87B-3.73%2.95B-4.91%3.03B-10.81%3.06B-8.66%3.19B-6.82%3.44B
Non-controlling interest -3,913.23%-22.19M188.32%582K183.02%582K3.23%-659K-4.32%-701K-2.87%-681K-2.91%-672K-2.95%-662K-2.19%-653K-2.06%-643K
Total equity -23.31%1.92B-22.78%2.05B-12.80%2.5B-9.81%2.66B-5.32%2.87B-3.73%2.95B-4.91%3.03B-10.81%3.06B-8.66%3.18B-6.83%3.44B
Total equity and total liabilities -17.67%4.18B-18.88%4.21B-2.84%5.08B-1.21%5.18B-2.02%5.23B-0.72%5.25B1.28%5.34B-1.08%5.29B0.14%5.27B-1.01%5.34B
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions --Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion
Auditor --National Health Accounting Firm Limited--National Health Accounting Firm Limited--National Health Accounting Firm Limited--National Health Accounting Firm Limited--National Health Accounting Firm Limited

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.

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