HK Stock MarketDetailed Quotes

CHINA STAR ENT (00326)

Watchlist
  • 5.600
  • -0.100-1.75%
Market Closed May 22 16:07 CST
13.60BMarket Cap-30.60P/E (TTM)

CHINA STAR ENT (00326) Balance Sheet

All
YOY yoy
Hide blank lines yoy
(FY)Dec 31, 2025
(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
Assets
Current assets
Inventory
4.00%3.21B
-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
Accounts receivable
-31.53%1.32M
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
Related party payments receivable
-90.57%5K
-90.57%5K
0.00%53K
--53K
-11.67%53K
----
33.33%60K
33.33%60K
50.00%45K
50.00%45K
Advance deposits and other receivables
16.01%469.42M
-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
Cash and equivalents
----
----
----
----
----
-45.34%114.56M
----
2.08%209.6M
-79.74%102.02M
-50.49%205.32M
Fixed time deposit-current assets
2,977.98%5.17M
-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
Financial assets at fair value-current assets
-22.06%9.2M
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
Special items of current assets
32.80%206.61M
-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
263.54%572.02M
Total current assets
6.58%3.9B
-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
Non-current assets
Property, plant and equipment
-6.29%335.86M
-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
Investment property
1.44%152.47M
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
0.00%37.44M
--37.75M
75.84%37.44M
----
--21.29M
----
----
----
----
----
Intangible assets
-55.16%139K
-43.14%228K
-38.25%310K
--401K
--502K
----
----
----
----
----
Total non-current assets
-3.76%525.91M
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
Total assets
5.24%4.43B
-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
Liabilities
Current liabilities
Accounts payable
10.75%84.97M
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
Notes payable
----
----
----
----
----
----
-9.82%86.9M
-5.32%90.13M
--96.36M
--95.2M
Amounts payable to associated parties-current liabilities
0.34%282.44M
-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
Other payables and accrued expenses
474.83%524.89M
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
Advance payment
-46.21%37.28M
-25.69%66.51M
53.70%69.31M
--89.5M
1,839.44%45.09M
----
--2.33M
----
----
----
Bank loans and overdrafts
620.26%1.95B
-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
-7.74%6.37M
-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
Total current liabilities
262.08%2.88B
-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
Net current assets
-64.44%1.02B
-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
Total assets less current liabilities
-54.71%1.54B
-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
Non-current liabilities
Long-term bank loan
-98.72%17.17M
-4.78%1.19B
-5.37%1.34B
-19.80%1.25B
-8.57%1.42B
--1.56B
--1.55B
----
----
--1.37B
Financial lease liabilities-non-current liabilities
-30.93%7.79M
-49.76%9.94M
-55.06%11.28M
666.76%19.79M
489.64%25.1M
-56.22%2.58M
--4.26M
--5.9M
----
----
Deferred tax liability
-23.20%2.28M
70.03%3.6M
63.64%2.97M
--2.12M
303.33%1.82M
----
--450K
--629K
----
----
Total non-current liabilities
-97.99%27.24M
-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
Total liabilities
35.23%2.91B
-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
Total assets less total liabilities
-26.17%1.52B
-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
Total equity and non-current liabilities
-54.71%1.54B
-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
Equity
Share capital
0.04%24.29M
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
Reserve
-22.06%1.58B
-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
Shareholders' Equity
-21.80%1.61B
-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
Non-controlling interest
-15,445.36%-89.31M
-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
Total equity
-26.17%1.52B
-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
Total equity and total liabilities
5.24%4.43B
-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
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 Co., Ltd.
--
National Health Accounting Firm Co., Ltd.
--
National Health Accounting Firm Co., Ltd.
--
National Health Accounting Firm Co., Ltd.
--
National Health Accounting Firm Co., Ltd.
--
(FY)Dec 31, 2025(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
Assets
Current assets
Inventory 4.00%3.21B-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%3.36B
Accounts receivable -31.53%1.32M661.15%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
Related party payments receivable -90.57%5K-90.57%5K0.00%53K--53K-11.67%53K----33.33%60K33.33%60K50.00%45K50.00%45K
Advance deposits and other receivables 16.01%469.42M-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%680.88M
Cash and equivalents ---------------------45.34%114.56M----2.08%209.6M-79.74%102.02M-50.49%205.32M
Fixed time deposit-current assets 2,977.98%5.17M-41.44%171K-41.26%168K2.82%292K2.14%286K1.43%284K0.36%280K0.72%280K1.09%279K1.09%278K
Financial assets at fair value-current assets -22.06%9.2M11.25%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
Special items of current assets 32.80%206.61M-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%649.85M263.54%572.02M
Total current assets 6.58%3.9B-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
Non-current assets
Property, plant and equipment -6.29%335.86M-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
Investment property 1.44%152.47M16.32%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 0.00%37.44M--37.75M75.84%37.44M------21.29M--------------------
Intangible assets -55.16%139K-43.14%228K-38.25%310K--401K--502K--------------------
Total non-current assets -3.76%525.91M6.25%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%285.51M
Total assets 5.24%4.43B-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
Liabilities
Current liabilities
Accounts payable 10.75%84.97M10.20%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
Notes payable -------------------------9.82%86.9M-5.32%90.13M--96.36M--95.2M
Amounts payable to associated parties-current liabilities 0.34%282.44M-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%503.12M
Other payables and accrued expenses 474.83%524.89M119.22%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
Advance payment -46.21%37.28M-25.69%66.51M53.70%69.31M--89.5M1,839.44%45.09M------2.33M------------
Bank loans and overdrafts 620.26%1.95B-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 -7.74%6.37M-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
Total current liabilities 262.08%2.88B-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
Net current assets -64.44%1.02B-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%4.27B
Total assets less current liabilities -54.71%1.54B-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%4.56B
Non-current liabilities
Long-term bank loan -98.72%17.17M-4.78%1.19B-5.37%1.34B-19.80%1.25B-8.57%1.42B--1.56B--1.55B----------1.37B
Financial lease liabilities-non-current liabilities -30.93%7.79M-49.76%9.94M-55.06%11.28M666.76%19.79M489.64%25.1M-56.22%2.58M--4.26M--5.9M--------
Deferred tax liability -23.20%2.28M70.03%3.6M63.64%2.97M--2.12M303.33%1.82M------450K--629K--------
Total non-current liabilities -97.99%27.24M-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%1.37B
Total liabilities 35.23%2.91B-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%2.09B
Total assets less total liabilities -26.17%1.52B-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
Total equity and non-current liabilities -54.71%1.54B-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%4.56B
Equity
Share capital 0.04%24.29M0.04%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
Reserve -22.06%1.58B-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
Shareholders' Equity -21.80%1.61B-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
Non-controlling interest -15,445.36%-89.31M-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
Total equity -26.17%1.52B-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
Total equity and total liabilities 5.24%4.43B-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
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--
Auditor National Health Accounting Firm Co., Ltd.--National Health Accounting Firm Co., Ltd.--National Health Accounting Firm Co., Ltd.--National Health Accounting Firm Co., Ltd.--National Health Accounting Firm 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.

Market Insights
China and the US begin implementing the Kuala Lumpur economic and trade consultation consensus.
China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More