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00326 CHINA STAR ENT

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  • 0.820
  • 0.0000.00%
Market Closed Apr 29 16:08 CST
1.99BMarket Cap-6890P/E (TTM)

CHINA STAR ENT Key Stats

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YOY yoy
Hide blank lines yoy
(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
(Q6)Jun 30, 2019
(FY)Dec 31, 2018
Cash flow from operating activities
Earning before tax
----
40.16%-93.66M
----
-41.67%-156.52M
----
67.09%-110.48M
----
-131.86%-335.7M
----
1,336.23%1.05B
Profit adjustment
Interest (income) - adjustment
----
45.12%-47.7M
----
1.57%-86.93M
----
4.18%-88.32M
----
-13.99%-92.17M
----
-2.86%-80.86M
Dividend (income)- adjustment
----
---62K
----
----
----
42.34%-775K
----
1.61%-1.34M
----
20.67%-1.37M
Attributable subsidiary (profit) loss
----
----
----
200.00%2K
----
-100.74%-2K
----
136.84%270K
----
151.12%114K
Impairment and provisions:
--0
-69.85%7.53M
--0
-37.82%24.98M
--0
-72.07%40.17M
--0
3,409.89%143.8M
--0
283.48%4.1M
-Impairment of property, plant and equipment (reversal)
----
----
----
----
----
22.63%8.36M
----
89.23%6.81M
----
--3.6M
-Impairmen of inventory (reversal)
----
----
----
----
----
----
----
----
----
50.00%45K
-Impairment of trade receivables (reversal)
----
-91.30%4K
----
--46K
----
----
----
-91.67%-230K
----
11.11%-120K
-Other impairments and provisions
----
-69.81%7.53M
----
-21.63%24.93M
----
-76.82%31.81M
----
23,930.82%137.22M
----
126.83%571K
Revaluation surplus:
--0
-84.50%23.73M
--0
57.51%153.11M
--0
-47.05%97.2M
--0
-48.85%183.58M
--0
267.00%358.91M
-Fair value of investment properties (increase)
----
-320.61%-1.53M
----
--694K
----
----
----
----
----
68.45%-1.3M
-Other fair value changes
----
-83.43%25.26M
----
56.80%152.41M
----
-47.05%97.2M
----
-49.03%183.58M
----
270.88%360.21M
Asset sale loss (gain):
--0
--0
--0
---7.93M
--0
--0
--0
--0
--0
-114,154.01%-1.47B
-Loss (gain) from sale of subsidiary company
----
----
----
----
----
----
----
----
----
-265,938.11%-1.47B
-Loss (gain) on sale of property, machinery and equipment
----
----
----
---7.93M
----
----
----
----
----
98.77%-9K
Depreciation and amortization:
--0
-34.20%7.28M
--0
-20.95%11.06M
--0
-11.27%13.99M
--0
155.69%15.77M
--0
-93.14%6.17M
-Depreciation
----
-37.69%6.81M
----
-16.09%10.93M
----
-7.09%13.03M
----
226.55%14.02M
----
-92.82%4.29M
-Amortization of intangible assets
----
261.24%466K
----
-86.62%129K
----
-44.82%964K
----
--1.75M
----
----
-Other depreciation and amortization
----
----
----
----
----
----
----
----
----
-91.35%1.87M
Financial expense
----
31.70%2.41M
----
633.20%1.83M
----
-38.73%250K
----
-85.61%408K
----
-95.57%2.84M
Special items
----
4,297.98%13.06M
----
-25.75%297K
----
2,757.14%400K
----
-99.97%14K
----
-34.77%43.12M
Operating profit before the change of operating capital
--0
-45.44%-87.41M
--0
-26.37%-60.1M
--0
44.29%-47.56M
--0
-7.60%-85.37M
--0
-1,285.23%-79.35M
Change of operating capital
Inventory (increase) decrease
----
78.66%-48.08M
----
-37.21%-225.24M
----
67.29%-164.16M
----
-25.23%-501.93M
----
-218.42%-400.81M
Accounts receivable (increase)decrease
----
21.48%-1.39M
----
-267.36%-1.77M
----
192.80%1.06M
----
-103.18%-1.14M
----
-79.56%35.79M
Accounts payable increase (decrease)
----
-234.91%-48.14M
----
164.24%35.68M
----
-239.45%-55.54M
----
279.22%39.83M
----
-43.62%10.5M
Advance payment increase (decrease)
----
326.47%5.66M
----
130.51%1.33M
----
-91.62%-4.35M
----
-305.62%-2.27M
----
112.24%1.1M
prepayments (increase)decrease
----
355.32%160.12M
----
-641.91%-62.72M
----
105.58%11.57M
----
-87.52%-207.46M
----
29.22%-110.63M
Financial assets at fair value (increase)decrease
----
----
----
-161.05%-4.65M
----
117.54%7.62M
----
50.46%-43.45M
----
---87.7M
Cash  from business operations
--0
87.38%-47.48M
--0
-49.41%-376.2M
--0
70.54%-251.78M
--0
-23.30%-854.52M
--0
-286.43%-693.04M
Other taxs
----
----
----
---1K
----
----
----
---3K
----
----
Special items of business
----
51.92%-28.24M
----
-13,719.53%-58.73M
----
99.19%-425K
----
14.88%-52.73M
----
18.70%-61.95M
Net cash from operations
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
-356.78%-991.12M
-286.39%-693.04M
Cash flow from investment activities
Interest received - investment
-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
27.75%26.04M
-20.19%46.39M
Dividend received - investment
33.33%4K
--62K
--3K
----
----
-42.34%775K
--132K
-1.61%1.34M
----
-20.67%1.37M
Loan receivable (increase) decrease
----
----
----
----
----
--200M
----
--0
----
----
Decrease in deposits (increase)
-300.00%-4K
66.67%-1K
50.00%-1K
25.00%-3K
33.33%-2K
-33.33%-4K
---3K
97.37%-3K
----
26.45%-114K
Sale of fixed assets
----
----
----
--74.27M
----
----
----
----
----
-98.99%11K
Purchase of fixed assets
-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
---3.15M
79.28%-2.35M
Purchase of intangible assets
----
---1.38M
----
----
----
----
----
----
----
----
Sale of subsidiaries
----
----
----
----
----
----
----
----
----
2,335.19%1.76B
Recovery of cash from investments
----
----
----
----
----
----
----
--65K
----
----
Cash on investment
----
----
----
-279.70%-126.94M
---126.94M
---33.43M
----
----
----
----
Other items in the investment business
----
---552K
----
----
----
---576K
----
----
120.26%215K
----
Net cash from investment operations
-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
-98.70%23.11M
304.40%1.81B
Net cash before financing
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
-161.99%-968.01M
316.48%1.11B
Cash flow from financing activities
New borrowing
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
--758.01M
----
Refund
---75.08M
----
----
----
----
----
----
----
----
-401.82%-670M
Issuing shares
----
----
----
----
----
----
----
----
----
--456.89M
Issuance of bonds
----
----
----
--95.1M
--95.1M
----
----
----
----
----
Interest paid - financing
-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
-61.36%-8.74M
85.69%-5.42M
Dividends paid - financing
----
----
----
----
----
----
----
---759.33M
----
----
Issuance expenses and redemption of securities expenses
----
90.70%-20M
----
-52.36%-215M
-56.86%-215M
-101.63%-141.11M
-95.85%-137.06M
-1,898.97%-69.98M
---69.98M
---3.5M
Other items of the financing business
-3,705.68%-87.72M
29.38%-3.32M
2.99%-2.31M
10.72%-4.7M
27.52%-2.38M
9.89%-5.27M
-0.43%-3.28M
97.08%-5.85M
98.37%-3.26M
50.03%-200M
Net cash from financing operations
-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
177.22%676.02M
26.17%-422.03M
Effect of rate
-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
-1,400.00%-13K
700.00%88K
Net Cash
-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
-142.55%-291.99M
326.95%690.83M
Begining period cash
-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
172.62%1.16B
-44.90%424.2M
Items Period
----
----
----
----
----
----
----
----
----
200.00%41.35M
Cash at the end
-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
-24.95%864.47M
172.62%1.16B
Cash balance analysis
Cash and bank balance
----
----
----
----
----
----
----
-56.96%497.75M
----
172.62%1.16B
Cash and cash equivalent balance
--0
--0
--0
--0
--0
--0
--0
-56.96%497.75M
--0
172.62%1.16B
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, 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(Q6)Jun 30, 2019(FY)Dec 31, 2018
Cash flow from operating activities
Earning before tax ----40.16%-93.66M-----41.67%-156.52M----67.09%-110.48M-----131.86%-335.7M----1,336.23%1.05B
Profit adjustment
Interest (income) - adjustment ----45.12%-47.7M----1.57%-86.93M----4.18%-88.32M-----13.99%-92.17M-----2.86%-80.86M
Dividend (income)- adjustment -------62K------------42.34%-775K----1.61%-1.34M----20.67%-1.37M
Attributable subsidiary (profit) loss ------------200.00%2K-----100.74%-2K----136.84%270K----151.12%114K
Impairment and provisions: --0-69.85%7.53M--0-37.82%24.98M--0-72.07%40.17M--03,409.89%143.8M--0283.48%4.1M
-Impairment of property, plant and equipment (reversal) --------------------22.63%8.36M----89.23%6.81M------3.6M
-Impairmen of inventory (reversal) ------------------------------------50.00%45K
-Impairment of trade receivables (reversal) -----91.30%4K------46K-------------91.67%-230K----11.11%-120K
-Other impairments and provisions -----69.81%7.53M-----21.63%24.93M-----76.82%31.81M----23,930.82%137.22M----126.83%571K
Revaluation surplus: --0-84.50%23.73M--057.51%153.11M--0-47.05%97.2M--0-48.85%183.58M--0267.00%358.91M
-Fair value of investment properties (increase) -----320.61%-1.53M------694K--------------------68.45%-1.3M
-Other fair value changes -----83.43%25.26M----56.80%152.41M-----47.05%97.2M-----49.03%183.58M----270.88%360.21M
Asset sale loss (gain): --0--0--0---7.93M--0--0--0--0--0-114,154.01%-1.47B
-Loss (gain) from sale of subsidiary company -------------------------------------265,938.11%-1.47B
-Loss (gain) on sale of property, machinery and equipment ---------------7.93M--------------------98.77%-9K
Depreciation and amortization: --0-34.20%7.28M--0-20.95%11.06M--0-11.27%13.99M--0155.69%15.77M--0-93.14%6.17M
-Depreciation -----37.69%6.81M-----16.09%10.93M-----7.09%13.03M----226.55%14.02M-----92.82%4.29M
-Amortization of intangible assets ----261.24%466K-----86.62%129K-----44.82%964K------1.75M--------
-Other depreciation and amortization -------------------------------------91.35%1.87M
Financial expense ----31.70%2.41M----633.20%1.83M-----38.73%250K-----85.61%408K-----95.57%2.84M
Special items ----4,297.98%13.06M-----25.75%297K----2,757.14%400K-----99.97%14K-----34.77%43.12M
Operating profit before the change of operating capital --0-45.44%-87.41M--0-26.37%-60.1M--044.29%-47.56M--0-7.60%-85.37M--0-1,285.23%-79.35M
Change of operating capital
Inventory (increase) decrease ----78.66%-48.08M-----37.21%-225.24M----67.29%-164.16M-----25.23%-501.93M-----218.42%-400.81M
Accounts receivable (increase)decrease ----21.48%-1.39M-----267.36%-1.77M----192.80%1.06M-----103.18%-1.14M-----79.56%35.79M
Accounts payable increase (decrease) -----234.91%-48.14M----164.24%35.68M-----239.45%-55.54M----279.22%39.83M-----43.62%10.5M
Advance payment increase (decrease) ----326.47%5.66M----130.51%1.33M-----91.62%-4.35M-----305.62%-2.27M----112.24%1.1M
prepayments (increase)decrease ----355.32%160.12M-----641.91%-62.72M----105.58%11.57M-----87.52%-207.46M----29.22%-110.63M
Financial assets at fair value (increase)decrease -------------161.05%-4.65M----117.54%7.62M----50.46%-43.45M-------87.7M
Cash  from business operations --087.38%-47.48M--0-49.41%-376.2M--070.54%-251.78M--0-23.30%-854.52M--0-286.43%-693.04M
Other taxs ---------------1K---------------3K--------
Special items of business ----51.92%-28.24M-----13,719.53%-58.73M----99.19%-425K----14.88%-52.73M----18.70%-61.95M
Net cash from operations 567.39%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-356.78%-991.12M-286.39%-693.04M
Cash flow from investment activities
Interest received - investment -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%48.02M27.75%26.04M-20.19%46.39M
Dividend received - investment 33.33%4K--62K--3K---------42.34%775K--132K-1.61%1.34M-----20.67%1.37M
Loan receivable (increase) decrease ----------------------200M------0--------
Decrease in deposits (increase) -300.00%-4K66.67%-1K50.00%-1K25.00%-3K33.33%-2K-33.33%-4K---3K97.37%-3K----26.45%-114K
Sale of fixed assets --------------74.27M---------------------98.99%11K
Purchase of fixed assets -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---3.15M79.28%-2.35M
Purchase of intangible assets -------1.38M--------------------------------
Sale of subsidiaries ------------------------------------2,335.19%1.76B
Recovery of cash from investments ------------------------------65K--------
Cash on investment -------------279.70%-126.94M---126.94M---33.43M----------------
Other items in the investment business -------552K---------------576K--------120.26%215K----
Net cash from investment operations -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-98.70%23.11M304.40%1.81B
Net cash before financing 1,146.10%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-161.99%-968.01M316.48%1.11B
Cash flow from financing activities
New borrowing 41.38%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--758.01M----
Refund ---75.08M---------------------------------401.82%-670M
Issuing shares --------------------------------------456.89M
Issuance of bonds --------------95.1M--95.1M--------------------
Interest paid - financing -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-61.36%-8.74M85.69%-5.42M
Dividends paid - financing -------------------------------759.33M--------
Issuance expenses and redemption of securities expenses ----90.70%-20M-----52.36%-215M-56.86%-215M-101.63%-141.11M-95.85%-137.06M-1,898.97%-69.98M---69.98M---3.5M
Other items of the financing business -3,705.68%-87.72M29.38%-3.32M2.99%-2.31M10.72%-4.7M27.52%-2.38M9.89%-5.27M-0.43%-3.28M97.08%-5.85M98.37%-3.26M50.03%-200M
Net cash from financing operations -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%157.85M177.22%676.02M26.17%-422.03M
Effect of rate -389.68%-449K88.04%-184K190.64%155K35.85%-1.54M7.07%-171K-1,026.29%-2.4M-1,315.38%-184K-342.05%-213K-1,400.00%-13K700.00%88K
Net Cash -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-142.55%-291.99M326.95%690.83M
Begining period cash -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%1.16B172.62%1.16B-44.90%424.2M
Items Period ------------------------------------200.00%41.35M
Cash at the end -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-24.95%864.47M172.62%1.16B
Cash balance analysis
Cash and bank balance -----------------------------56.96%497.75M----172.62%1.16B
Cash and cash equivalent balance --0--0--0--0--0--0--0-56.96%497.75M--0172.62%1.16B
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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