Earnings
Key Metrics
Income Statement
Balance Sheet
Cash Flow
Shareholder Return
Reporting period: 2025.01.01-2025.12.31
Summary: STAR SHINE HLDG (01440) reported Revenue of 513.79M（-12.10%）; Operating profit of -96.44M（-646.34%）; Net profit attributable to owners of -98.29M（-670.75%）.
Reported YoY
Prior Year YoY
Net profit attributable to owners Down YoY
Net profit attributable to owners
Reporting period: 2026.01.01-2026.06.30
Summary: STAR SHINE HLDG (01440) reported Revenue of 162.79M（-43.59%）; Operating profit of 28.88M（+235.65%）; Net profit attributable to owners of 24.25M（+207.72%）.
Reported YoY
Prior Year YoY
Revenue Down YoY
288.61M --
Operating profit Up YoY
-21.29M --
Net profit attributable to owners Up YoY
-22.51M --
Net profit attributable to owners
Unit: CNY
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
FY 2023
FY 2024
FY 2025
Gross margin 18.60% -- 26.31% 32.89% -- -- 23.62% -- -2.84% 7.51% 9.84% 10.32%
Net margin 11.51% -- 18.29% 20.57% -- -- 12.76% -- -6.66% -3.18% -2.18% -19.13%
ROE 13.18% -- 24.66% 23.35% -- -- 6.33% -- -2.74% -3.19% -4.20% -48.12%
ROA 8.08% -- 13.53% 17.85% -- -- 5.57% -- -2.52% -2.05% -2.59% -25.14%
Revenue growth -- -- 18.15% -- 17.95% -- -- -- -- -19.16% -- 136.56% 84.19% -12.10%
Attributable profit growth -- -- 87.82% -- 32.65% -- -- -- -- -142.19% -- -12.91% -26.38% -670.75%
Debt-to-assets 38.69% -- 45.11% 23.53% -- -- 11.97% -- 8.18% 35.82% 38.38% 43.14%
Current ratio 0.48 -- 0.71 1.57 -- -- 5.08 -- 7.71 2.11 1.87 1.90
Operating cash flow / net profit 2.73 -- 1.72 1.32 -- -- 1.16 -- -1.82 -4.60 0.55 0.16
Operating cash flow / revenue 31.38% -- 31.53% 27.18% -- -- 14.77% -- 12.10% 14.64% -1.21% -3.03%
Gross margin 9.70% -- 19.75%
Net margin -7.80% -- 14.90%
Revenue growth -- -- -43.59% --
Attributable profit growth -- -- 207.72% --
Debt-to-assets -- -- 38.61% --
Current ratio -- -- 2.19 --
Unit: CNY
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
FY 2023
FY 2024
FY 2025
Revenue 145.98M -- 172.48M 203.44M -- -- 165.94M -- 134.16M 317.35M 584.54M 513.79M
Other income and gains 1.54M -- 296.00K 744.00K -- -- 1.94M -- 5.37M 4.40M 1.80M 2.15M
Cost of sales 118.83M -- 127.11M 136.54M -- -- -- -- -- -- -- -- -- -- -- --
Gross profit 27.16M -- 45.37M 66.90M -- -- 39.19M -- -3.81M 23.85M 57.49M 53.00M
Selling and distribution expenses 2.02M -- 1.89M 2.32M -- -- 2.42M -- 1.66M 16.16M 34.17M 24.90M
Administrative expenses 4.56M -- 4.96M 14.34M -- -- 10.33M -- 14.39M 17.78M 39.52M 50.62M
Net finance costs 2.93M -- 2.76M 1.91M -- -- -- -- 11.00K -- 352.00K 2.60M 4.26M
Income tax 2.23M -- 4.54M 7.22M -- -- 2.90M -- 164.00K 1.43M 10.00K 984.00K
Operating profit 21.95M -- 38.85M 50.98M -- -- 22.73M -- -11.10M -10.62M -12.92M -96.44M
Profit before tax 19.02M -- 36.09M 49.08M -- -- 24.08M -- -8.77M -8.66M -12.76M -99.28M
Net profit 16.80M -- 31.55M 41.85M -- -- 21.18M -- -8.94M -10.09M -12.75M -98.29M
Net profit attributable to owners 16.80M -- 31.55M 41.85M -- -- 21.18M -- -8.94M -10.09M -12.75M -98.29M
Revenue 288.61M -- 162.79M
Other income and gains 753.00K -- 1.11M
Cost of sales 260.61M -- 130.65M
Gross profit 28.00M -- 32.15M
Selling and distribution expenses 14.54M -- 5.13M
Administrative expenses 21.10M -- 23.34M
Net finance costs 1.16M -- 1.77M
Income tax 55.00K -- 2.86M
Operating profit -21.29M -- 28.88M
Share of associates and JVs -8.05M -- 0
Profit before tax -22.46M -- 27.11M
Net profit -22.51M -- 24.25M
Net profit attributable to owners -22.51M -- 24.25M
Cash and cash equivalents
Unit: CNY
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
FY 2023
FY 2024
FY 2025
Cash and cash equivalents 10.69M -- 33.33M 38.48M -- -- 182.29M -- 187.91M 268.98M 231.94M 243.35M
Trade and bills receivables 10.84M -- 14.87M 15.69M -- -- 18.77M -- 6.14M 78.19M 72.00M 41.07M
Inventories 10.16M -- 8.17M 9.92M -- -- 9.74M -- 7.96M 6.30M 5.29M 3.22M
Total current assets 37.99M -- 73.19M 83.35M -- -- 220.75M -- 208.77M 363.26M 341.05M 311.55M
Total assets 207.95M -- 233.14M 234.42M -- -- 380.21M -- 354.94M 492.18M 492.84M 390.96M
Total current liabilities 78.44M -- 103.31M 53.13M -- -- 43.50M -- 27.07M 171.86M 182.77M 163.98M
Total liabilities 80.46M -- 105.18M 55.16M -- -- 45.51M -- 29.05M 176.29M 189.16M 168.64M
Equity attributable to owners 127.49M -- 127.96M 179.27M -- -- 334.71M -- 325.90M 315.88M 303.68M 204.25M
Total equity 127.49M -- 127.96M 179.27M -- -- 334.71M -- 325.90M 315.88M 303.68M 222.31M
Cash and cash equivalents
Cash and cash equivalents -- -- 207.76M --
Trade and bills receivables -- -- 33.80M --
Inventories -- -- 3.14M --
Total current assets -- -- 326.27M --
Total assets -- -- 397.43M --
Total current liabilities -- -- 148.77M --
Total liabilities -- -- 153.46M --
Equity attributable to owners -- -- 225.90M --
Total equity -- -- 243.96M --
Net cash from operating activities
Unit: CNY
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
FY 2022
FY 2023
FY 2024
FY 2025
Net cash from operating activities 45.81M -- 54.38M 55.29M -- -- 24.52M -- 16.23M 46.47M -7.07M -15.54M
Net cash from investing activities -15.56M -- -8.35M -8.11M -- -- -35.47M -- -10.63M -1.62M -42.07M -9.63M
Net cash from financing activities -31.06M -- -23.85M -42.14M -- -- 83.79M -- -11.00K 36.15M 11.55M 37.58M
Net change in cash -823.00K -- 22.17M 5.04M -- -- 72.84M -- 5.59M 80.99M -37.59M 12.40M
Dividend Details
Dividend Details
Ex-date
Payment Date
Record Date
1 : 4
Share Subdivision
應星控股建議將每股面值0.01港元的現有股份按1拆4基準拆細為每股面值0.0025港元的經拆細股份，並將每手買賣單位由2,500股更改為500股，預期股份拆細於2026年11月23日生效。
2026-11-23
Financial data: HKEXnews annual and interim reports; pre-listing years from the prospectus. YoY for ratios is the change in percentage points; ROE and ROA use annual reports only.
About this page
This page shows STAR SHINE HLDG (01440) historical financial statements and corporate actions. Financial data comes from public financial disclosures in HKEX display documents, grouped by reporting period; corporate actions come from HKEXnews announcements.
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