CN STAR ENT-2K (00326) Income Statement & Earnings

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CN STAR ENT-2K (00326) Income Statement

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YOY

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(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

Turnover

-44.40%404.92M

32.69%256.52M

253.21%728.22M

59.62%193.32M

5,214.98%206.17M

47,959.13%121.11M

4.36%3.88M

620.00%252K

1.92%3.72M

-98.87%35K

Operating income

-44.40%404.92M

32.69%256.52M

253.21%728.22M

59.62%193.32M

5,214.98%206.17M

47,959.13%121.11M

4.36%3.88M

620.00%252K

1.92%3.72M

-98.87%35K

Cost of sales

51.67%-290.61M

-33.06%-180.13M

-339.40%-601.27M

-92.77%-135.38M

-29,264.16%-136.84M

---70.23M

-261.24%-466K

----

86.62%-129K

----

Operating expenses

51.67%-290.61M

-33.06%-180.13M

-339.40%-601.27M

-92.77%-135.38M

-29,264.16%-136.84M

-70.23M

-261.24%-466K

86.62%-129K

Gross profit

-9.96%114.31M

31.84%76.39M

83.11%126.95M

13.87%57.94M

1,931.38%69.33M

20,092.06%50.88M

-4.88%3.41M

620.00%252K

33.73%3.59M

-98.17%35K

Selling expenses

35.57%-65.1M

28.81%-35.21M

-27.73%-101.04M

-300.19%-49.46M

-611.98%-79.11M

-867.89%-12.36M

-6,932.28%-11.11M

-1,060.91%-1.28M

93.57%-158K

95.50%-110K

Administrative expenses

-18.52%-174.34M

-28.29%-81.72M

-54.17%-147.09M

-26.62%-63.7M

-8.20%-95.41M

-13.40%-50.3M

-17.47%-88.17M

-15.13%-44.36M

-11.84%-75.06M

-3.91%-38.53M

Revaluation surplus

91.25%-6.29M

91.27%-771K

-209.03%-71.96M

24.47%-8.83M

1.85%-23.29M

42.58%-11.69M

84.50%-23.73M

45.57%-20.36M

-57.51%-153.11M

47.88%-37.4M

-Changes in the fair value of investment property

-173.99%-5.48M

----

66.97%7.41M

146.58%2.17M

189.68%4.44M

-254.32%-4.67M

320.61%1.53M

219.22%3.02M

---694K

--947K

-Changes in the fair value of financial assets

98.97%-815K

92.99%-771K

-186.30%-79.37M

-56.63%-11M

-9.76%-27.72M

69.95%-7.03M

83.43%-25.26M

39.03%-23.38M

-56.80%-152.41M

46.56%-38.34M

Special items of operating profit

-1,319.85%-303.11M

-865.11%-40.46M

-27.92%-21.35M

-71.13%5.29M

-158.85%-16.69M

-41.88%18.32M

-63.61%28.36M

-25.67%31.52M

36.75%77.93M

-8.12%42.4M

Operating profit

-102.58%-434.53M

-39.16%-81.77M

-47.76%-214.5M

-1,040.35%-58.76M

-59.10%-145.16M

84.94%-5.15M

37.85%-91.24M

-1.86%-34.22M

-37.07%-146.81M

46.85%-33.6M

Financing cost

25.72%-100.15M

30.91%-51.87M

5.71%-134.83M

1.62%-75.07M

-5,823.53%-142.99M

-7,038.45%-76.31M

-31.70%-2.41M

-10.32%-1.07M

-633.20%-1.83M

-563.70%-969K

Share of profit from joint venture company

----

-200.00%-2K

-166.67%-2K

Earning before tax

-53.06%-534.68M

0.14%-133.64M

-21.23%-349.32M

-64.29%-133.83M

-207.68%-288.15M

-130.82%-81.46M

37.00%-93.66M

-2.09%-35.29M

-38.46%-148.65M

45.44%-34.57M

Tax

182.71%1.08M

109.36%38K

3.47%-1.31M

58.70%-406K

-191.18%-1.35M

-51.23%-983K

---465K

-64,900.00%-650K

----

-102.94%-1K

After-tax profit from continuing operations

-52.18%-533.6M

0.47%-133.6M

-21.11%-350.63M

-62.82%-134.24M

-207.59%-289.51M

-129.38%-82.45M

36.68%-94.12M

-3.97%-35.94M

-38.50%-148.65M

45.41%-34.57M

After-tax profit from non-continuing business

----

-152.44%-7.87M

---1.43M

Special items of earning after tax

----

-152.44%-7.87M

---1.43M

Earning after tax

-52.18%-533.6M

0.47%-133.6M

-21.11%-350.63M

-62.82%-134.24M

-207.59%-289.51M

-129.38%-82.45M

39.87%-94.12M

0.15%-35.94M

-41.72%-156.52M

43.16%-36M

Minority shareholders should account for profits from continuing business

----

-46.15%-19K

---10K

Minority profit

-7,005.76%-89.84M

-1,931.35%-22.73M

4,296.77%1.3M

6,305.00%1.24M

-63.16%-31K

-100.00%-20K

0.00%-19K

0.00%-10K

-46.15%-19K

-11.11%-10K

Shareholders should account for profits from continuing business

----

-38.50%-148.63M

---34.56M

Shareholders should account for profits from non-continuing business

----

-152.44%-7.87M

---1.43M

Profit attributable to shareholders

-26.09%-443.76M

18.16%-110.88M

-21.57%-351.93M

-64.37%-135.48M

-207.62%-289.48M

-129.39%-82.43M

39.87%-94.1M

0.15%-35.93M

-41.72%-156.5M

43.17%-35.99M

Basic earnings per share

-26.17%-0.1827

18.13%-0.0456

-23.13%-0.1448

-66.27%-0.0557

-210.29%-0.1176

-132.64%-0.0335

39.26%-0.0379

-1.41%-0.0144

-50.36%-0.0624

39.83%-0.0142

Diluted earnings per share

-26.17%-0.1827

18.13%-0.0456

-23.13%-0.1448

-66.27%-0.0557

-210.29%-0.1176

-132.64%-0.0335

39.26%-0.0379

-1.41%-0.0144

-50.36%-0.0624

39.83%-0.0142

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

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
Turnover	-44.40%404.92M	32.69%256.52M	253.21%728.22M	59.62%193.32M	5,214.98%206.17M	47,959.13%121.11M	4.36%3.88M	620.00%252K	1.92%3.72M	-98.87%35K
Operating income	-44.40%404.92M	32.69%256.52M	253.21%728.22M	59.62%193.32M	5,214.98%206.17M	47,959.13%121.11M	4.36%3.88M	620.00%252K	1.92%3.72M	-98.87%35K
Cost of sales	51.67%-290.61M	-33.06%-180.13M	-339.40%-601.27M	-92.77%-135.38M	-29,264.16%-136.84M	---70.23M	-261.24%-466K	----	86.62%-129K	----
Operating expenses	51.67%-290.61M	-33.06%-180.13M	-339.40%-601.27M	-92.77%-135.38M	-29,264.16%-136.84M	-70.23M	-261.24%-466K		86.62%-129K
Gross profit	-9.96%114.31M	31.84%76.39M	83.11%126.95M	13.87%57.94M	1,931.38%69.33M	20,092.06%50.88M	-4.88%3.41M	620.00%252K	33.73%3.59M	-98.17%35K
Selling expenses	35.57%-65.1M	28.81%-35.21M	-27.73%-101.04M	-300.19%-49.46M	-611.98%-79.11M	-867.89%-12.36M	-6,932.28%-11.11M	-1,060.91%-1.28M	93.57%-158K	95.50%-110K
Administrative expenses	-18.52%-174.34M	-28.29%-81.72M	-54.17%-147.09M	-26.62%-63.7M	-8.20%-95.41M	-13.40%-50.3M	-17.47%-88.17M	-15.13%-44.36M	-11.84%-75.06M	-3.91%-38.53M
Revaluation surplus	91.25%-6.29M	91.27%-771K	-209.03%-71.96M	24.47%-8.83M	1.85%-23.29M	42.58%-11.69M	84.50%-23.73M	45.57%-20.36M	-57.51%-153.11M	47.88%-37.4M
-Changes in the fair value of investment property	-173.99%-5.48M	----	66.97%7.41M	146.58%2.17M	189.68%4.44M	-254.32%-4.67M	320.61%1.53M	219.22%3.02M	---694K	--947K
-Changes in the fair value of financial assets	98.97%-815K	92.99%-771K	-186.30%-79.37M	-56.63%-11M	-9.76%-27.72M	69.95%-7.03M	83.43%-25.26M	39.03%-23.38M	-56.80%-152.41M	46.56%-38.34M
Special items of operating profit	-1,319.85%-303.11M	-865.11%-40.46M	-27.92%-21.35M	-71.13%5.29M	-158.85%-16.69M	-41.88%18.32M	-63.61%28.36M	-25.67%31.52M	36.75%77.93M	-8.12%42.4M
Operating profit	-102.58%-434.53M	-39.16%-81.77M	-47.76%-214.5M	-1,040.35%-58.76M	-59.10%-145.16M	84.94%-5.15M	37.85%-91.24M	-1.86%-34.22M	-37.07%-146.81M	46.85%-33.6M
Financing cost	25.72%-100.15M	30.91%-51.87M	5.71%-134.83M	1.62%-75.07M	-5,823.53%-142.99M	-7,038.45%-76.31M	-31.70%-2.41M	-10.32%-1.07M	-633.20%-1.83M	-563.70%-969K
Share of profit from joint venture company	----	----	----	----	----	----	----	----	-200.00%-2K	-166.67%-2K
Earning before tax	-53.06%-534.68M	0.14%-133.64M	-21.23%-349.32M	-64.29%-133.83M	-207.68%-288.15M	-130.82%-81.46M	37.00%-93.66M	-2.09%-35.29M	-38.46%-148.65M	45.44%-34.57M
Tax	182.71%1.08M	109.36%38K	3.47%-1.31M	58.70%-406K	-191.18%-1.35M	-51.23%-983K	---465K	-64,900.00%-650K	----	-102.94%-1K
After-tax profit from continuing operations	-52.18%-533.6M	0.47%-133.6M	-21.11%-350.63M	-62.82%-134.24M	-207.59%-289.51M	-129.38%-82.45M	36.68%-94.12M	-3.97%-35.94M	-38.50%-148.65M	45.41%-34.57M
After-tax profit from non-continuing business	----	----	----	----	----	----	----	----	-152.44%-7.87M	---1.43M
Special items of earning after tax	----	----	----	----	----	----	----	----	-152.44%-7.87M	---1.43M
Earning after tax	-52.18%-533.6M	0.47%-133.6M	-21.11%-350.63M	-62.82%-134.24M	-207.59%-289.51M	-129.38%-82.45M	39.87%-94.12M	0.15%-35.94M	-41.72%-156.52M	43.16%-36M
Minority shareholders should account for profits from continuing business	----	----	----	----	----	----	----	----	-46.15%-19K	---10K
Minority profit	-7,005.76%-89.84M	-1,931.35%-22.73M	4,296.77%1.3M	6,305.00%1.24M	-63.16%-31K	-100.00%-20K	0.00%-19K	0.00%-10K	-46.15%-19K	-11.11%-10K
Shareholders should account for profits from continuing business	----	----	----	----	----	----	----	----	-38.50%-148.63M	---34.56M
Shareholders should account for profits from non-continuing business	----	----	----	----	----	----	----	----	-152.44%-7.87M	---1.43M
Profit attributable to shareholders	-26.09%-443.76M	18.16%-110.88M	-21.57%-351.93M	-64.37%-135.48M	-207.62%-289.48M	-129.39%-82.43M	39.87%-94.1M	0.15%-35.93M	-41.72%-156.5M	43.17%-35.99M
Basic earnings per share	-26.17%-0.1827	18.13%-0.0456	-23.13%-0.1448	-66.27%-0.0557	-210.29%-0.1176	-132.64%-0.0335	39.26%-0.0379	-1.41%-0.0144	-50.36%-0.0624	39.83%-0.0142
Diluted earnings per share	-26.17%-0.1827	18.13%-0.0456	-23.13%-0.1448	-66.27%-0.0557	-210.29%-0.1176	-132.64%-0.0335	39.26%-0.0379	-1.41%-0.0144	-50.36%-0.0624	39.83%-0.0142
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: 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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