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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) Cash Flow

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YOY yoy
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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
Cash flow from operating activities
Earning before tax
----
-21.23%-349.32M
----
-207.68%-288.15M
----
40.16%-93.66M
----
-41.67%-156.52M
----
67.09%-110.48M
Profit adjustment
Interest (income) - adjustment
----
59.54%-14.61M
----
24.32%-36.1M
----
45.12%-47.7M
----
1.57%-86.93M
----
4.18%-88.32M
Dividend (income)- adjustment
----
94.23%-3K
----
16.13%-52K
----
---62K
----
----
----
42.34%-775K
Attributable subsidiary (profit) loss
----
----
----
----
----
----
----
200.00%2K
----
-100.74%-2K
Impairment and provisions:
----
-25.44%40.12M
----
614.62%53.81M
----
-69.85%7.53M
----
-36.44%24.98M
----
-72.67%39.29M
-Impairment of property, plant and equipment (reversal)
----
----
----
----
----
----
----
----
----
22.63%8.36M
-Impairmen of inventory (reversal)
----
--28.48M
----
----
----
----
----
----
----
----
-Impairment of trade receivables (reversal)
----
-105.19%-2.79M
----
1,342,675.00%53.71M
----
-91.30%4K
----
--46K
----
----
-Other impairments and provisions
----
14,325.00%14.43M
----
-98.67%100K
----
-69.81%7.53M
----
-19.42%24.93M
----
-77.45%30.94M
Revaluation surplus:
----
209.03%71.96M
----
-1.85%23.29M
----
-84.50%23.73M
----
57.51%153.11M
----
-47.05%97.2M
-Fair value of investment properties (increase)
----
-66.97%-7.41M
----
-189.68%-4.44M
----
-320.61%-1.53M
----
--694K
----
----
-Other fair value changes
----
186.30%79.37M
----
9.76%27.72M
----
-83.43%25.26M
----
56.80%152.41M
----
-47.05%97.2M
Asset sale loss (gain):
----
----
----
----
----
----
----
---7.93M
----
----
-Loss (gain) on sale of property, machinery and equipment
----
----
----
----
----
----
----
---7.93M
----
----
Depreciation and amortization:
----
129.16%27.8M
----
66.74%12.13M
----
-34.20%7.28M
----
-20.95%11.06M
----
-11.27%13.99M
-Depreciation
----
128.82%27.62M
----
77.25%12.07M
----
-37.69%6.81M
----
-16.09%10.93M
----
-7.09%13.03M
-Amortization of intangible assets
----
196.72%181K
----
-86.91%61K
----
261.24%466K
----
-86.62%129K
----
-44.82%964K
Financial expense
----
-5.71%134.83M
----
5,823.53%142.99M
----
31.70%2.41M
----
633.20%1.83M
----
-38.73%250K
Special items
----
--563K
----
----
----
4,297.98%13.06M
----
-76.67%297K
----
8,992.86%1.27M
Operating profit before the change of operating capital
----
3.72%-88.66M
----
-5.34%-92.08M
----
-45.44%-87.41M
----
-26.37%-60.1M
----
44.29%-47.56M
Change of operating capital
Inventory (increase) decrease
----
1,264.61%385.07M
----
31.23%-33.06M
----
78.66%-48.08M
----
-37.21%-225.24M
----
67.29%-164.16M
Accounts receivable (increase)decrease
----
1,473.16%24.97M
----
214.25%1.59M
----
21.48%-1.39M
----
-267.36%-1.77M
----
192.80%1.06M
Accounts payable increase (decrease)
----
-141.94%-48M
----
337.77%114.46M
----
-234.91%-48.14M
----
164.24%35.68M
----
-239.45%-55.54M
Advance payment increase (decrease)
----
7.77%65.32M
----
971.76%60.61M
----
326.47%5.66M
----
130.51%1.33M
----
-91.62%-4.35M
prepayments (increase)decrease
----
-30.62%19.11M
----
-82.80%27.54M
----
355.32%160.12M
----
-641.91%-62.72M
----
105.58%11.57M
Financial assets at fair value (increase)decrease
----
----
----
----
----
----
----
-161.05%-4.65M
----
117.54%7.62M
Special items for working capital changes
----
----
----
----
----
----
----
-13,719.53%-58.73M
----
99.19%-425K
Cash  from business operations
----
352.63%357.8M
----
510.86%79.05M
----
94.89%-19.24M
----
-49.41%-376.2M
----
70.54%-251.78M
Other taxs
----
----
----
----
----
----
----
---1K
----
----
Special items of business
-52.98%33.5M
-321.29%-83.58M
-29.93%71.25M
29.75%-19.84M
567.39%101.7M
---28.24M
80.34%-21.76M
----
-137.57%-110.69M
----
Net cash from operations
-52.98%33.5M
363.13%274.23M
-29.93%71.25M
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
Cash flow from investment activities
Interest received - investment
-96.46%451K
-70.20%7.74M
-1.51%12.75M
-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
Dividend received - investment
--4K
-94.23%3K
----
-16.13%52K
33.33%4K
--62K
--3K
----
----
-42.34%775K
Loan receivable (increase) decrease
----
----
----
----
----
----
----
----
----
--200M
Decrease in deposits (increase)
50.00%-3K
2,066.67%118K
-50.00%-6K
-500.00%-6K
-300.00%-4K
66.67%-1K
50.00%-1K
25.00%-3K
33.33%-2K
-33.33%-4K
Sale of fixed assets
----
----
----
----
----
----
----
--74.27M
----
----
Purchase of fixed assets
98.22%-164K
-88.02%-31.98M
-26.50%-9.2M
-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
Purchase of intangible assets
----
----
----
60.40%-548K
----
---1.38M
----
----
----
----
Recovery of cash from investments
----
----
----
--29.19M
----
----
----
----
----
----
Cash on investment
----
----
----
----
----
----
----
-279.70%-126.94M
---126.94M
---33.43M
Other items in the investment business
----
----
---552K
----
----
---552K
----
----
----
---576K
Net cash from investment operations
-90.35%288K
-164.05%-24.12M
-47.32%2.99M
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
Net cash before financing
-54.48%33.79M
158.20%250.11M
-30.85%74.24M
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
Cash flow from financing activities
New borrowing
42.50%114M
56.72%450M
-53.29%80M
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
Refund
-1.25%-115.44M
-428.27%-632.27M
-51.85%-114.01M
---119.69M
---75.08M
----
----
----
----
----
Issuance of bonds
----
----
----
----
----
----
----
--95.1M
--95.1M
----
Interest paid - financing
53.93%-31.1M
4.30%-128.8M
11.53%-67.51M
-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
Issuance expenses and redemption of securities expenses
----
68.97%-27.04M
68.60%-27.04M
-335.80%-87.14M
---86.12M
90.70%-20M
----
-52.36%-215M
-56.86%-215M
-101.63%-141.11M
Net cash from financing operations
71.80%-38.06M
-470.83%-351.27M
-98.92%-134.95M
-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
Effect of rate
-244.36%-7.45M
3,904.49%13.54M
1,249.67%5.16M
-93.48%-356K
-389.68%-449K
88.04%-184K
190.64%155K
35.85%-1.54M
7.07%-171K
-1,026.29%-2.4M
Net Cash
92.97%-4.27M
-386.33%-101.16M
-253.60%-60.71M
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
Begining period cash
-79.32%22.84M
46.33%110.46M
46.33%110.46M
-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
Cash at the end
-79.74%11.13M
-79.32%22.84M
-52.07%54.91M
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
Cash balance analysis
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.
--
National Health Accounting Firm Limited
--
Guowei Certified Public Accountants Co., Ltd.
--
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
Cash flow from operating activities
Earning before tax -----21.23%-349.32M-----207.68%-288.15M----40.16%-93.66M-----41.67%-156.52M----67.09%-110.48M
Profit adjustment
Interest (income) - adjustment ----59.54%-14.61M----24.32%-36.1M----45.12%-47.7M----1.57%-86.93M----4.18%-88.32M
Dividend (income)- adjustment ----94.23%-3K----16.13%-52K-------62K------------42.34%-775K
Attributable subsidiary (profit) loss ----------------------------200.00%2K-----100.74%-2K
Impairment and provisions: -----25.44%40.12M----614.62%53.81M-----69.85%7.53M-----36.44%24.98M-----72.67%39.29M
-Impairment of property, plant and equipment (reversal) ------------------------------------22.63%8.36M
-Impairmen of inventory (reversal) ------28.48M--------------------------------
-Impairment of trade receivables (reversal) -----105.19%-2.79M----1,342,675.00%53.71M-----91.30%4K------46K--------
-Other impairments and provisions ----14,325.00%14.43M-----98.67%100K-----69.81%7.53M-----19.42%24.93M-----77.45%30.94M
Revaluation surplus: ----209.03%71.96M-----1.85%23.29M-----84.50%23.73M----57.51%153.11M-----47.05%97.2M
-Fair value of investment properties (increase) -----66.97%-7.41M-----189.68%-4.44M-----320.61%-1.53M------694K--------
-Other fair value changes ----186.30%79.37M----9.76%27.72M-----83.43%25.26M----56.80%152.41M-----47.05%97.2M
Asset sale loss (gain): -------------------------------7.93M--------
-Loss (gain) on sale of property, machinery and equipment -------------------------------7.93M--------
Depreciation and amortization: ----129.16%27.8M----66.74%12.13M-----34.20%7.28M-----20.95%11.06M-----11.27%13.99M
-Depreciation ----128.82%27.62M----77.25%12.07M-----37.69%6.81M-----16.09%10.93M-----7.09%13.03M
-Amortization of intangible assets ----196.72%181K-----86.91%61K----261.24%466K-----86.62%129K-----44.82%964K
Financial expense -----5.71%134.83M----5,823.53%142.99M----31.70%2.41M----633.20%1.83M-----38.73%250K
Special items ------563K------------4,297.98%13.06M-----76.67%297K----8,992.86%1.27M
Operating profit before the change of operating capital ----3.72%-88.66M-----5.34%-92.08M-----45.44%-87.41M-----26.37%-60.1M----44.29%-47.56M
Change of operating capital
Inventory (increase) decrease ----1,264.61%385.07M----31.23%-33.06M----78.66%-48.08M-----37.21%-225.24M----67.29%-164.16M
Accounts receivable (increase)decrease ----1,473.16%24.97M----214.25%1.59M----21.48%-1.39M-----267.36%-1.77M----192.80%1.06M
Accounts payable increase (decrease) -----141.94%-48M----337.77%114.46M-----234.91%-48.14M----164.24%35.68M-----239.45%-55.54M
Advance payment increase (decrease) ----7.77%65.32M----971.76%60.61M----326.47%5.66M----130.51%1.33M-----91.62%-4.35M
prepayments (increase)decrease -----30.62%19.11M-----82.80%27.54M----355.32%160.12M-----641.91%-62.72M----105.58%11.57M
Financial assets at fair value (increase)decrease -----------------------------161.05%-4.65M----117.54%7.62M
Special items for working capital changes -----------------------------13,719.53%-58.73M----99.19%-425K
Cash  from business operations ----352.63%357.8M----510.86%79.05M----94.89%-19.24M-----49.41%-376.2M----70.54%-251.78M
Other taxs -------------------------------1K--------
Special items of business -52.98%33.5M-321.29%-83.58M-29.93%71.25M29.75%-19.84M567.39%101.7M---28.24M80.34%-21.76M-----137.57%-110.69M----
Net cash from operations -52.98%33.5M363.13%274.23M-29.93%71.25M224.71%59.21M567.39%101.7M87.38%-47.48M80.34%-21.76M-49.42%-376.2M-137.57%-110.69M70.54%-251.78M
Cash flow from investment activities
Interest received - investment -96.46%451K-70.20%7.74M-1.51%12.75M-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
Dividend received - investment --4K-94.23%3K-----16.13%52K33.33%4K--62K--3K---------42.34%775K
Loan receivable (increase) decrease --------------------------------------200M
Decrease in deposits (increase) 50.00%-3K2,066.67%118K-50.00%-6K-500.00%-6K-300.00%-4K66.67%-1K50.00%-1K25.00%-3K33.33%-2K-33.33%-4K
Sale of fixed assets ------------------------------74.27M--------
Purchase of fixed assets 98.22%-164K-88.02%-31.98M-26.50%-9.2M-9,400.56%-17.01M-363.97%-7.28M77.93%-179K-153.31%-1.57M63.10%-811K-2,479.17%-619K80.47%-2.2M
Purchase of intangible assets ------------60.40%-548K-------1.38M----------------
Recovery of cash from investments --------------29.19M------------------------
Cash on investment -----------------------------279.70%-126.94M---126.94M---33.43M
Other items in the investment business -----------552K-----------552K---------------576K
Net cash from investment operations -90.35%288K-164.05%-24.12M-47.32%2.99M53.25%37.65M-50.71%5.67M188.86%24.57M110.03%11.5M-113.38%-27.65M-658.83%-114.59M441.50%206.67M
Net cash before financing -54.48%33.79M158.20%250.11M-30.85%74.24M522.81%96.87M1,146.10%107.36M94.33%-22.91M95.44%-10.26M-795.31%-403.85M-763.54%-225.28M94.47%-45.11M
Cash flow from financing activities
New borrowing 42.50%114M56.72%450M-53.29%80M137.01%287.14M41.38%171.28M-34.50%121.15M55.18%121.15M-29.86%184.97M-32.21%78.07M-74.40%263.73M
Refund -1.25%-115.44M-428.27%-632.27M-51.85%-114.01M---119.69M---75.08M--------------------
Issuance of bonds ------------------------------95.1M--95.1M----
Interest paid - financing 53.93%-31.1M4.30%-128.8M11.53%-67.51M-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
Issuance expenses and redemption of securities expenses ----68.97%-27.04M68.60%-27.04M-335.80%-87.14M---86.12M90.70%-20M-----52.36%-215M-56.86%-215M-101.63%-141.11M
Net cash from financing operations 71.80%-38.06M-470.83%-351.27M-98.92%-134.95M-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
Effect of rate -244.36%-7.45M3,904.49%13.54M1,249.67%5.16M-93.48%-356K-389.68%-449K88.04%-184K190.64%155K35.85%-1.54M7.07%-171K-1,026.29%-2.4M
Net Cash 92.97%-4.27M-386.33%-101.16M-253.60%-60.71M234.06%35.33M-63.21%39.52M93.41%-26.35M136.05%107.42M-5,036.30%-399.89M-259.58%-297.96M101.23%8.1M
Begining period cash -79.32%22.84M46.33%110.46M46.33%110.46M-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
Cash at the end -79.74%11.13M-79.32%22.84M-52.07%54.91M46.33%110.46M-45.34%114.56M-26.01%75.48M2.08%209.6M-79.74%102.02M-50.49%205.32M1.15%503.45M
Cash balance analysis
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.--National Health Accounting Firm Limited--Guowei Certified Public Accountants Co., Ltd.--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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