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00326 CHINA STAR ENT

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  • 0.500
  • -0.020-3.85%
Market Closed Dec 13 16:08 CST
1.21BMarket Cap-3.55P/E (TTM)

CHINA STAR ENT Key Stats

All
YOY yoy
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(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
(Q6)Jun 30, 2020
(FY)Dec 31, 2019
Cash flow from operating activities
Earning before tax
----
-207.68%-288.15M
----
40.16%-93.66M
----
-41.67%-156.52M
----
67.09%-110.48M
----
-131.86%-335.7M
Profit adjustment
Interest (income) - adjustment
----
24.32%-36.1M
----
45.12%-47.7M
----
1.57%-86.93M
----
4.18%-88.32M
----
-13.99%-92.17M
Dividend (income)- adjustment
----
16.13%-52K
----
---62K
----
----
----
42.34%-775K
----
1.61%-1.34M
Attributable subsidiary (profit) loss
----
----
----
----
----
200.00%2K
----
-100.74%-2K
----
136.84%270K
Impairment and provisions:
----
614.62%53.81M
----
-69.85%7.53M
----
-37.82%24.98M
----
-72.07%40.17M
----
3,409.89%143.8M
-Impairment of property, plant and equipment (reversal)
----
----
----
----
----
----
----
22.63%8.36M
----
89.23%6.81M
-Impairment of trade receivables (reversal)
----
-300.00%-8K
----
-91.30%4K
----
--46K
----
----
----
-91.67%-230K
-Other impairments and provisions
----
615.11%53.82M
----
-69.81%7.53M
----
-21.63%24.93M
----
-76.82%31.81M
----
23,930.82%137.22M
Revaluation surplus:
----
-1.85%23.29M
----
-84.50%23.73M
----
57.51%153.11M
----
-47.05%97.2M
----
-48.85%183.58M
-Fair value of investment properties (increase)
----
-189.68%-4.44M
----
-320.61%-1.53M
----
--694K
----
----
----
----
-Other fair value changes
----
9.76%27.72M
----
-83.43%25.26M
----
56.80%152.41M
----
-47.05%97.2M
----
-49.03%183.58M
Asset sale loss (gain):
----
----
----
----
----
---7.93M
----
----
----
----
-Loss (gain) on sale of property, machinery and equipment
----
----
----
----
----
---7.93M
----
----
----
----
Depreciation and amortization:
----
66.74%12.13M
----
-34.20%7.28M
----
-20.95%11.06M
----
-11.27%13.99M
----
155.69%15.77M
-Depreciation
----
77.25%12.07M
----
-37.69%6.81M
----
-16.09%10.93M
----
-7.09%13.03M
----
226.55%14.02M
-Amortization of intangible assets
----
-86.91%61K
----
261.24%466K
----
-86.62%129K
----
-44.82%964K
----
--1.75M
Financial expense
----
5,823.53%142.99M
----
31.70%2.41M
----
633.20%1.83M
----
-38.73%250K
----
-85.61%408K
Special items
----
----
----
4,297.98%13.06M
----
-25.75%297K
----
2,757.14%400K
----
-99.97%14K
Operating profit before the change of operating capital
----
-5.34%-92.08M
----
-45.44%-87.41M
----
-26.37%-60.1M
----
44.29%-47.56M
----
-7.60%-85.37M
Change of operating capital
Inventory (increase) decrease
----
31.23%-33.06M
----
78.66%-48.08M
----
-37.21%-225.24M
----
67.29%-164.16M
----
-25.23%-501.93M
Accounts receivable (increase)decrease
----
214.25%1.59M
----
21.48%-1.39M
----
-267.36%-1.77M
----
192.80%1.06M
----
-103.18%-1.14M
Accounts payable increase (decrease)
----
337.77%114.46M
----
-234.91%-48.14M
----
164.24%35.68M
----
-239.45%-55.54M
----
279.22%39.83M
Advance payment increase (decrease)
----
971.76%60.61M
----
326.47%5.66M
----
130.51%1.33M
----
-91.62%-4.35M
----
-305.62%-2.27M
prepayments (increase)decrease
----
-82.80%27.54M
----
355.32%160.12M
----
-641.91%-62.72M
----
105.58%11.57M
----
-87.52%-207.46M
Financial assets at fair value (increase)decrease
----
----
----
----
----
-161.05%-4.65M
----
117.54%7.62M
----
50.46%-43.45M
Special items for working capital changes
----
----
----
----
----
-13,719.53%-58.73M
----
99.19%-425K
----
14.88%-52.73M
Cash  from business operations
----
510.86%79.05M
----
94.89%-19.24M
----
-49.41%-376.2M
----
70.54%-251.78M
----
-23.30%-854.52M
Other taxs
----
----
----
----
----
---1K
----
----
----
---3K
Special items of business
-29.93%71.25M
29.75%-19.84M
567.39%101.7M
---28.24M
80.34%-21.76M
----
-137.57%-110.69M
----
95.30%-46.59M
----
Net cash from operations
-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
95.30%-46.59M
-23.30%-854.53M
Cash flow from investment activities
Interest received - investment
-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
-21.66%20.4M
3.52%48.02M
Dividend received - investment
----
-16.13%52K
33.33%4K
--62K
--3K
----
----
-42.34%775K
--132K
-1.61%1.34M
Loan receivable (increase) decrease
----
----
----
----
----
----
----
--200M
----
--0
Decrease in deposits (increase)
-50.00%-6K
-500.00%-6K
-300.00%-4K
66.67%-1K
50.00%-1K
25.00%-3K
33.33%-2K
-33.33%-4K
---3K
97.37%-3K
Sale of fixed assets
----
----
----
----
----
--74.27M
----
----
----
----
Purchase of fixed assets
-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
99.24%-24K
-379.23%-11.26M
Purchase of intangible assets
----
60.40%-548K
----
---1.38M
----
----
----
----
----
----
Recovery of cash from investments
----
--29.19M
----
----
----
----
----
----
----
--65K
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
-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
-11.28%20.51M
-97.89%38.17M
Net cash before financing
-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
97.30%-26.09M
-173.36%-816.36M
Cash flow from financing activities
New borrowing
-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
-84.81%115.16M
--1.03B
Refund
-51.85%-114.01M
---119.69M
---75.08M
----
----
----
----
----
----
----
Issuance of bonds
----
----
----
----
----
--95.1M
--95.1M
----
----
----
Interest paid - financing
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
-261.55%-31.6M
-585.58%-37.13M
Dividends paid - financing
----
----
----
----
----
----
----
----
----
---759.33M
Issuance expenses and redemption of securities expenses
68.60%-27.04M
-335.80%-87.14M
---86.12M
90.70%-20M
----
-52.36%-215M
-56.86%-215M
-101.63%-141.11M
-95.85%-137.06M
-1,898.97%-69.98M
Net cash from financing operations
-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
-108.40%-56.78M
137.40%157.85M
Effect of rate
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
-1,315.38%-184K
-342.05%-213K
Net Cash
-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
71.62%-82.86M
-195.32%-658.51M
Begining period cash
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
-56.96%497.75M
172.62%1.16B
Cash at the end
-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
-52.03%414.7M
-56.96%497.75M
Cash balance analysis
Cash and bank balance
----
----
----
----
----
----
----
----
----
-56.96%497.75M
Cash and cash equivalent balance
----
----
----
----
----
----
----
----
----
-56.96%497.75M
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.
--
Guowei Certified Public Accountants Co., Ltd.
--
Guowei Certified Public Accountants Co., Ltd.
--
Guowei Certified Public Accountants Co., Ltd.
--
Guowei Certified Public Accountants Co., Ltd.
(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(Q6)Jun 30, 2020(FY)Dec 31, 2019
Cash flow from operating activities
Earning before tax -----207.68%-288.15M----40.16%-93.66M-----41.67%-156.52M----67.09%-110.48M-----131.86%-335.7M
Profit adjustment
Interest (income) - adjustment ----24.32%-36.1M----45.12%-47.7M----1.57%-86.93M----4.18%-88.32M-----13.99%-92.17M
Dividend (income)- adjustment ----16.13%-52K-------62K------------42.34%-775K----1.61%-1.34M
Attributable subsidiary (profit) loss --------------------200.00%2K-----100.74%-2K----136.84%270K
Impairment and provisions: ----614.62%53.81M-----69.85%7.53M-----37.82%24.98M-----72.07%40.17M----3,409.89%143.8M
-Impairment of property, plant and equipment (reversal) ----------------------------22.63%8.36M----89.23%6.81M
-Impairment of trade receivables (reversal) -----300.00%-8K-----91.30%4K------46K-------------91.67%-230K
-Other impairments and provisions ----615.11%53.82M-----69.81%7.53M-----21.63%24.93M-----76.82%31.81M----23,930.82%137.22M
Revaluation surplus: -----1.85%23.29M-----84.50%23.73M----57.51%153.11M-----47.05%97.2M-----48.85%183.58M
-Fair value of investment properties (increase) -----189.68%-4.44M-----320.61%-1.53M------694K----------------
-Other fair value changes ----9.76%27.72M-----83.43%25.26M----56.80%152.41M-----47.05%97.2M-----49.03%183.58M
Asset sale loss (gain): -----------------------7.93M----------------
-Loss (gain) on sale of property, machinery and equipment -----------------------7.93M----------------
Depreciation and amortization: ----66.74%12.13M-----34.20%7.28M-----20.95%11.06M-----11.27%13.99M----155.69%15.77M
-Depreciation ----77.25%12.07M-----37.69%6.81M-----16.09%10.93M-----7.09%13.03M----226.55%14.02M
-Amortization of intangible assets -----86.91%61K----261.24%466K-----86.62%129K-----44.82%964K------1.75M
Financial expense ----5,823.53%142.99M----31.70%2.41M----633.20%1.83M-----38.73%250K-----85.61%408K
Special items ------------4,297.98%13.06M-----25.75%297K----2,757.14%400K-----99.97%14K
Operating profit before the change of operating capital -----5.34%-92.08M-----45.44%-87.41M-----26.37%-60.1M----44.29%-47.56M-----7.60%-85.37M
Change of operating capital
Inventory (increase) decrease ----31.23%-33.06M----78.66%-48.08M-----37.21%-225.24M----67.29%-164.16M-----25.23%-501.93M
Accounts receivable (increase)decrease ----214.25%1.59M----21.48%-1.39M-----267.36%-1.77M----192.80%1.06M-----103.18%-1.14M
Accounts payable increase (decrease) ----337.77%114.46M-----234.91%-48.14M----164.24%35.68M-----239.45%-55.54M----279.22%39.83M
Advance payment increase (decrease) ----971.76%60.61M----326.47%5.66M----130.51%1.33M-----91.62%-4.35M-----305.62%-2.27M
prepayments (increase)decrease -----82.80%27.54M----355.32%160.12M-----641.91%-62.72M----105.58%11.57M-----87.52%-207.46M
Financial assets at fair value (increase)decrease ---------------------161.05%-4.65M----117.54%7.62M----50.46%-43.45M
Special items for working capital changes ---------------------13,719.53%-58.73M----99.19%-425K----14.88%-52.73M
Cash  from business operations ----510.86%79.05M----94.89%-19.24M-----49.41%-376.2M----70.54%-251.78M-----23.30%-854.52M
Other taxs -----------------------1K---------------3K
Special items of business -29.93%71.25M29.75%-19.84M567.39%101.7M---28.24M80.34%-21.76M-----137.57%-110.69M----95.30%-46.59M----
Net cash from operations -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%-251.78M95.30%-46.59M-23.30%-854.53M
Cash flow from investment activities
Interest received - investment -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-21.66%20.4M3.52%48.02M
Dividend received - investment -----16.13%52K33.33%4K--62K--3K---------42.34%775K--132K-1.61%1.34M
Loan receivable (increase) decrease ------------------------------200M------0
Decrease in deposits (increase) -50.00%-6K-500.00%-6K-300.00%-4K66.67%-1K50.00%-1K25.00%-3K33.33%-2K-33.33%-4K---3K97.37%-3K
Sale of fixed assets ----------------------74.27M----------------
Purchase of fixed assets -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%-2.2M99.24%-24K-379.23%-11.26M
Purchase of intangible assets ----60.40%-548K-------1.38M------------------------
Recovery of cash from investments ------29.19M------------------------------65K
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 -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-11.28%20.51M-97.89%38.17M
Net cash before financing -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%-45.11M97.30%-26.09M-173.36%-816.36M
Cash flow from financing activities
New borrowing -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-84.81%115.16M--1.03B
Refund -51.85%-114.01M---119.69M---75.08M----------------------------
Issuance of bonds ----------------------95.1M--95.1M------------
Interest paid - financing 11.53%-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-261.55%-31.6M-585.58%-37.13M
Dividends paid - financing ---------------------------------------759.33M
Issuance expenses and redemption of securities expenses 68.60%-27.04M-335.80%-87.14M---86.12M90.70%-20M-----52.36%-215M-56.86%-215M-101.63%-141.11M-95.85%-137.06M-1,898.97%-69.98M
Net cash from financing operations -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-108.40%-56.78M137.40%157.85M
Effect of rate 1,249.67%5.16M-93.48%-356K-389.68%-449K88.04%-184K190.64%155K35.85%-1.54M7.07%-171K-1,026.29%-2.4M-1,315.38%-184K-342.05%-213K
Net Cash -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%8.1M71.62%-82.86M-195.32%-658.51M
Begining period cash 46.33%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-56.96%497.75M172.62%1.16B
Cash at the end -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-52.03%414.7M-56.96%497.75M
Cash balance analysis
Cash and bank balance -------------------------------------56.96%497.75M
Cash and cash equivalent balance -------------------------------------56.96%497.75M
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.--Guowei Certified Public Accountants Co., Ltd.--Guowei Certified Public Accountants Co., Ltd.--Guowei Certified Public Accountants Co., Ltd.--Guowei Certified Public Accountants 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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