STAR SHINE HLDG (01440) Balance Sheet

15.500
0.0000.00%

Pre-Opening Auction Apr 28 09:02 CST

19.53BMarket Cap-180.23P/E (TTM)

All

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

Assets

Current assets

Inventory

-39.23%3.22M

-57.37%3.03M

-16.01%5.29M

-22.31%7.11M

-20.79%6.3M

-18.73%9.15M

-18.30%7.96M

27.47%11.26M

5.02%9.74M

46.43%8.83M

Accounts receivable

-42.96%41.07M

11.84%91.42M

-7.91%72M

1,209.32%81.74M

1,173.99%78.19M

-61.11%6.24M

-67.31%6.14M

16.96%16.05M

43.75%18.77M

-40.87%13.72M

Advance deposits and other receivables

11.00%21.24M

45.24%19.38M

549.86%19.13M

1,606.27%13.34M

414.69%2.94M

-22.42%782K

-64.76%572K

-46.35%1.01M

-83.79%1.62M

-58.77%1.88M

Cash and equivalents

4.92%243.35M

11.58%236.95M

-13.77%231.94M

9.80%212.36M

43.14%268.98M

-1.08%193.41M

3.08%187.91M

4.85%195.51M

66.50%182.29M

294.32%186.46M

Financial assets at fair value-current assets

-99.94%5K

--13.02M

--8.01M

----

Total current assets

-8.65%311.55M

15.25%367.89M

-6.11%341.05M

47.09%319.21M

74.00%363.26M

-5.60%217.01M

-5.43%208.77M

3.46%229.88M

47.77%220.75M

110.89%222.2M

Non-current assets

Property, plant and equipment

-34.36%72.35M

-12.44%102.77M

-9.67%110.22M

-12.96%117.38M

-14.42%122.01M

-8.53%134.85M

-3.33%142.57M

-3.96%147.43M

0.56%147.48M

9.79%153.51M

Investment property

----

60.85%452K

-8.84%268K

-8.77%281K

-8.70%294K

-9.68%308K

-11.05%322K

Advance payment

--642K

----

384.00%121K

----

-99.68%25K

89.66%440K

2,718.41%7.81M

-91.67%232K

Interests in Joint Venture

----

--28.88M

--32.41M

----

Intangible assets

91.04%810K

27.82%634K

--424K

-3.13%496K

----

-48.28%512K

-39.89%743K

26.76%990K

91.63%1.24M

0.26%781K

Total non-current assets

-47.69%79.4M

13.28%139.86M

17.75%151.79M

-10.63%123.47M

-11.81%128.91M

-8.97%138.15M

-8.34%146.17M

-3.67%151.75M

5.86%159.47M

7.52%157.53M

Total assets

-20.67%390.96M

14.70%507.74M

0.14%492.84M

24.64%442.67M

38.66%492.18M

-6.94%355.16M

-6.65%354.94M

0.50%381.63M

26.73%380.22M

50.76%379.73M

Liabilities

Current liabilities

Accounts payable

-39.33%66.48M

81.27%123.56M

0.71%109.57M

342.42%68.16M

977.59%108.79M

-9.92%15.41M

-50.07%10.1M

23.03%17.1M

88.88%20.22M

-4.93%13.9M

Tax payable

-22.24%3.36M

-12.95%4.22M

-9.37%4.32M

28.30%4.85M

-3.86%4.76M

-27.91%3.78M

-9.04%4.95M

-2.44%5.25M

-46.54%5.45M

-9.20%5.38M

Amounts payable to associated parties-current liabilities

48.39%77.68M

1,922.65%73.93M

1,434.71%52.35M

--3.66M

--3.41M

----

Other payables and accrued expenses

11.30%14.92M

12.10%13.33M

-32.56%13.41M

24.19%11.89M

70.52%19.88M

-43.81%9.58M

-32.39%11.66M

-21.48%17.04M

-54.46%17.24M

35.84%21.7M

Bank loans and overdrafts

----

--33.59M

--33.44M

----

Other loans-current liabilities

----

--3.7M

----

Financial lease liabilities-current liabilities

-62.68%739K

53.22%2.14M

46.13%1.98M

--1.4M

--1.36M

----

Total current liabilities

-10.28%163.98M

79.61%222.8M

6.35%182.77M

278.74%124.05M

534.84%171.86M

-17.98%32.75M

-37.76%27.07M

-9.97%39.94M

-42.15%43.5M

-10.95%44.36M

Net current assets

-6.77%147.58M

-25.66%145.09M

-17.30%158.28M

5.91%195.16M

5.34%191.4M

-2.99%184.26M

2.51%181.7M

6.80%189.94M

138.90%177.25M

220.16%177.84M

Total assets less current liabilities

-26.80%226.98M

-10.57%284.94M

-3.20%310.07M

-1.17%318.62M

-2.30%320.32M

-5.65%322.41M

-2.63%327.87M

1.89%341.7M

49.77%336.72M

65.98%335.37M

Non-current liabilities

Financial lease liabilities-non-current liabilities

-38.41%2.79M

84.17%3.37M

79.00%4.53M

--1.83M

--2.53M

----

Deferred tax liability

10.55%608K

-11.06%603K

3.38%550K

26.02%678K

-3.10%532K

4.06%538K

2.62%549K

21.36%517K

54.62%535K

252.07%426K

Special items of non-current liabilities

-3.79%1.27M

-3.79%1.3M

-3.79%1.32M

-3.72%1.35M

-3.65%1.37M

-3.72%1.4M

-3.59%1.43M

-3.58%1.45M

-3.59%1.48M

-3.46%1.51M

Total non-current liabilities

-27.05%4.67M

36.71%5.27M

44.28%6.4M

99.12%3.86M

124.57%4.43M

-1.68%1.94M

-1.94%1.97M

1.91%1.97M

7.13%2.01M

14.92%1.93M

Total liabilities

-10.85%168.64M

78.31%228.07M

7.30%189.16M

268.71%127.91M

506.96%176.29M

-17.22%34.69M

-36.18%29.05M

-9.48%41.91M

-40.95%45.51M

-10.11%46.29M

Total assets less total liabilities

-26.79%222.31M

-11.15%279.67M

-3.86%303.68M

-1.78%314.77M

-3.07%315.88M

-5.67%320.47M

-2.63%325.9M

1.89%339.73M

50.13%334.71M

66.41%333.44M

Total equity and non-current liabilities

-26.80%226.98M

-10.57%284.94M

-3.20%310.07M

-1.17%318.62M

-2.30%320.32M

-5.65%322.41M

-2.63%327.87M

1.89%341.7M

49.77%336.72M

65.98%335.37M

Equity

Share capital

0.00%10.51M

--10.51M

Reserve

-33.92%193.74M

-11.53%269.16M

-4.00%293.17M

-1.84%304.26M

-3.18%305.37M

-5.85%309.96M

-2.72%315.39M

1.95%329.22M

45.41%324.2M

61.16%322.92M

Shareholders' Equity

-32.74%204.25M

-11.15%279.67M

-3.86%303.68M

-1.78%314.77M

-3.07%315.88M

-5.67%320.47M

-2.63%325.9M

1.89%339.73M

50.13%334.71M

66.41%333.44M

Total equity

-26.79%222.31M

-11.15%279.67M

-3.86%303.68M

-1.78%314.77M

-3.07%315.88M

-5.67%320.47M

-2.63%325.9M

1.89%339.73M

50.13%334.71M

66.41%333.44M

Total equity and total liabilities

-20.67%390.96M

14.70%507.74M

0.14%492.84M

24.64%442.67M

38.66%492.18M

-6.94%355.16M

-6.65%354.94M

0.50%381.63M

26.73%380.22M

50.76%379.73M

Currency Unit

CNY

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Furui Mazze Certified Public Accountants Co., Ltd.

PwC

	(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	-39.23%3.22M	-57.37%3.03M	-16.01%5.29M	-22.31%7.11M	-20.79%6.3M	-18.73%9.15M	-18.30%7.96M	27.47%11.26M	5.02%9.74M	46.43%8.83M
Accounts receivable	-42.96%41.07M	11.84%91.42M	-7.91%72M	1,209.32%81.74M	1,173.99%78.19M	-61.11%6.24M	-67.31%6.14M	16.96%16.05M	43.75%18.77M	-40.87%13.72M
Advance deposits and other receivables	11.00%21.24M	45.24%19.38M	549.86%19.13M	1,606.27%13.34M	414.69%2.94M	-22.42%782K	-64.76%572K	-46.35%1.01M	-83.79%1.62M	-58.77%1.88M
Cash and equivalents	4.92%243.35M	11.58%236.95M	-13.77%231.94M	9.80%212.36M	43.14%268.98M	-1.08%193.41M	3.08%187.91M	4.85%195.51M	66.50%182.29M	294.32%186.46M
Financial assets at fair value-current assets	-99.94%5K	--13.02M	--8.01M	----	----	----	----	----	----	----
Total current assets	-8.65%311.55M	15.25%367.89M	-6.11%341.05M	47.09%319.21M	74.00%363.26M	-5.60%217.01M	-5.43%208.77M	3.46%229.88M	47.77%220.75M	110.89%222.2M
Non-current assets
Property, plant and equipment	-34.36%72.35M	-12.44%102.77M	-9.67%110.22M	-12.96%117.38M	-14.42%122.01M	-8.53%134.85M	-3.33%142.57M	-3.96%147.43M	0.56%147.48M	9.79%153.51M
Investment property	----	----	----	----	60.85%452K	-8.84%268K	-8.77%281K	-8.70%294K	-9.68%308K	-11.05%322K
Advance payment	--642K	----	----	----	384.00%121K	----	-99.68%25K	89.66%440K	2,718.41%7.81M	-91.67%232K
Interests in Joint Venture	----	--28.88M	--32.41M	----	----	----	----	----	----	----
Intangible assets	91.04%810K	27.82%634K	--424K	-3.13%496K	----	-48.28%512K	-39.89%743K	26.76%990K	91.63%1.24M	0.26%781K
Total non-current assets	-47.69%79.4M	13.28%139.86M	17.75%151.79M	-10.63%123.47M	-11.81%128.91M	-8.97%138.15M	-8.34%146.17M	-3.67%151.75M	5.86%159.47M	7.52%157.53M
Total assets	-20.67%390.96M	14.70%507.74M	0.14%492.84M	24.64%442.67M	38.66%492.18M	-6.94%355.16M	-6.65%354.94M	0.50%381.63M	26.73%380.22M	50.76%379.73M
Liabilities
Current liabilities
Accounts payable	-39.33%66.48M	81.27%123.56M	0.71%109.57M	342.42%68.16M	977.59%108.79M	-9.92%15.41M	-50.07%10.1M	23.03%17.1M	88.88%20.22M	-4.93%13.9M
Tax payable	-22.24%3.36M	-12.95%4.22M	-9.37%4.32M	28.30%4.85M	-3.86%4.76M	-27.91%3.78M	-9.04%4.95M	-2.44%5.25M	-46.54%5.45M	-9.20%5.38M
Amounts payable to associated parties-current liabilities	48.39%77.68M	1,922.65%73.93M	1,434.71%52.35M	--3.66M	--3.41M	----	----	----	----	----
Other payables and accrued expenses	11.30%14.92M	12.10%13.33M	-32.56%13.41M	24.19%11.89M	70.52%19.88M	-43.81%9.58M	-32.39%11.66M	-21.48%17.04M	-54.46%17.24M	35.84%21.7M
Bank loans and overdrafts	----	----	----	--33.59M	--33.44M	----	----	----	----	----
Other loans-current liabilities	----	----	----	----	----	--3.7M	----	----	----	----
Financial lease liabilities-current liabilities	-62.68%739K	53.22%2.14M	46.13%1.98M	--1.4M	--1.36M	----	----	----	----	----
Total current liabilities	-10.28%163.98M	79.61%222.8M	6.35%182.77M	278.74%124.05M	534.84%171.86M	-17.98%32.75M	-37.76%27.07M	-9.97%39.94M	-42.15%43.5M	-10.95%44.36M
Net current assets	-6.77%147.58M	-25.66%145.09M	-17.30%158.28M	5.91%195.16M	5.34%191.4M	-2.99%184.26M	2.51%181.7M	6.80%189.94M	138.90%177.25M	220.16%177.84M
Total assets less current liabilities	-26.80%226.98M	-10.57%284.94M	-3.20%310.07M	-1.17%318.62M	-2.30%320.32M	-5.65%322.41M	-2.63%327.87M	1.89%341.7M	49.77%336.72M	65.98%335.37M
Non-current liabilities
Financial lease liabilities-non-current liabilities	-38.41%2.79M	84.17%3.37M	79.00%4.53M	--1.83M	--2.53M	----	----	----	----	----
Deferred tax liability	10.55%608K	-11.06%603K	3.38%550K	26.02%678K	-3.10%532K	4.06%538K	2.62%549K	21.36%517K	54.62%535K	252.07%426K
Special items of non-current liabilities	-3.79%1.27M	-3.79%1.3M	-3.79%1.32M	-3.72%1.35M	-3.65%1.37M	-3.72%1.4M	-3.59%1.43M	-3.58%1.45M	-3.59%1.48M	-3.46%1.51M
Total non-current liabilities	-27.05%4.67M	36.71%5.27M	44.28%6.4M	99.12%3.86M	124.57%4.43M	-1.68%1.94M	-1.94%1.97M	1.91%1.97M	7.13%2.01M	14.92%1.93M
Total liabilities	-10.85%168.64M	78.31%228.07M	7.30%189.16M	268.71%127.91M	506.96%176.29M	-17.22%34.69M	-36.18%29.05M	-9.48%41.91M	-40.95%45.51M	-10.11%46.29M
Total assets less total liabilities	-26.79%222.31M	-11.15%279.67M	-3.86%303.68M	-1.78%314.77M	-3.07%315.88M	-5.67%320.47M	-2.63%325.9M	1.89%339.73M	50.13%334.71M	66.41%333.44M
Total equity and non-current liabilities	-26.80%226.98M	-10.57%284.94M	-3.20%310.07M	-1.17%318.62M	-2.30%320.32M	-5.65%322.41M	-2.63%327.87M	1.89%341.7M	49.77%336.72M	65.98%335.37M
Equity
Share capital	0.00%10.51M	0.00%10.51M	0.00%10.51M	0.00%10.51M	0.00%10.51M	0.00%10.51M	0.00%10.51M	0.00%10.51M	--10.51M	--10.51M
Reserve	-33.92%193.74M	-11.53%269.16M	-4.00%293.17M	-1.84%304.26M	-3.18%305.37M	-5.85%309.96M	-2.72%315.39M	1.95%329.22M	45.41%324.2M	61.16%322.92M
Shareholders' Equity	-32.74%204.25M	-11.15%279.67M	-3.86%303.68M	-1.78%314.77M	-3.07%315.88M	-5.67%320.47M	-2.63%325.9M	1.89%339.73M	50.13%334.71M	66.41%333.44M
Total equity	-26.79%222.31M	-11.15%279.67M	-3.86%303.68M	-1.78%314.77M	-3.07%315.88M	-5.67%320.47M	-2.63%325.9M	1.89%339.73M	50.13%334.71M	66.41%333.44M
Total equity and total liabilities	-20.67%390.96M	14.70%507.74M	0.14%492.84M	24.64%442.67M	38.66%492.18M	-6.94%355.16M	-6.65%354.94M	0.50%381.63M	26.73%380.22M	50.76%379.73M
Currency Unit	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY	CNY
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	Furui Mazze Certified Public Accountants Co., Ltd.	--	Furui Mazze Certified Public Accountants Co., Ltd.	--	Furui Mazze Certified Public Accountants Co., Ltd.	--	PwC	--	PwC	--

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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