China Star Entertainment Limited (HKG:0326)

China Star Entertainment Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	98.83	126.26	130.3	75.48	102.02	503.45
Short-Term Investments	378.28	404.64	410.23	0.03	0.03	653.28
Trading Asset Securities	11.94	11.8	21.74	69.38	87.53	145.55
Cash & Short-Term Investments	489.05	542.7	562.26	144.89	189.58	1,302
Cash Growth	-5.06%	-3.48%	288.05%	-23.57%	-85.44%	-4.76%
Accounts Receivable	4.09	1.92	1.85	3.37	2	0.29
Other Receivables	0.01	0.05	0.05	222.6	247.35	0.03
Receivables	4.1	1.98	501.68	225.97	730.96	0.32
Inventory	3,127	3,111	3,841	3,883	3,714	3,383
Prepaid Expenses	-	-	-	9.31	7.4	-
Other Current Assets	3.39	3.38	8.26	289.92	429.09	74.99
Total Current Assets	3,624	3,659	4,913	4,553	5,072	4,760
Property, Plant & Equipment	350.07	358.42	95.43	55.92	52.21	128.96
Long-Term Investments	-	-	-	-	-	0
Other Intangible Assets	0.23	0.31	0.5	-	-	-
Other Long-Term Assets	209.06	187.74	175.24	149.11	162.18	33.66
Total Assets	4,183	4,206	5,185	5,248	5,286	5,344
Accounts Payable	100.18	76.73	124.73	10.25	58.39	22.71
Accrued Expenses	-	16.08	15.58	2.98	4.2	3.52
Short-Term Debt	-	-	-	86.9	96.36	-
Current Portion of Long-Term Debt	458.82	270.14	350.31	50	1,479	-
Current Portion of Leases	6.37	6.91	10.71	3.24	0.98	4.7
Current Income Taxes Payable	-	-	-	-	-	0
Other Current Liabilities	494.39	426.02	578.73	590.03	583.15	582.51
Total Current Liabilities	1,060	795.88	1,080	743.4	2,222	613.44
Long-Term Debt	1,192	1,341	1,417	1,550	-	1,294
Long-Term Leases	9.94	11.28	25.1	4.26	-	0.98
Long-Term Deferred Tax Liabilities	3.6	2.97	1.82	0.45	-	-
Total Liabilities	2,266	2,151	2,524	2,298	2,222	1,908
Common Stock	24.29	24.28	24.61	24.61	24.86	26.31
Additional Paid-In Capital	2,038	2,037	2,064	2,064	2,083	2,297
Retained Earnings	-121.47	-10.6	570.98	860.46	954.56	1,063
Comprehensive Income & Other	-1.34	3.26	1.97	1.78	1.89	49.85
Total Common Equity	1,939	2,054	2,661	2,950	3,065	3,436
Minority Interest	-22.19	0.58	-0.66	-0.68	-0.66	-0.64
Shareholders' Equity	1,917	2,054	2,660	2,950	3,064	3,435
Total Liabilities & Equity	4,183	4,206	5,185	5,248	5,286	5,344
Total Debt	1,667	1,629	1,803	1,694	1,576	1,300
Net Cash (Debt)	-1,178	-1,087	-1,241	-1,550	-1,387	2.72
Net Cash Growth	-	-	-	-	-	-99.16%
Net Cash Per Share	-0.49	-0.45	-0.50	-0.62	-0.55	0.00
Filing Date Shares Outstanding	2,429	2,428	2,461	2,461	2,486	2,631
Total Common Shares Outstanding	2,429	2,428	2,461	2,461	2,486	2,631
Working Capital	2,564	2,863	3,833	3,810	2,850	4,147
Book Value Per Share	0.80	0.85	1.08	1.20	1.23	1.31
Tangible Book Value	1,939	2,054	2,661	2,950	3,065	3,436
Tangible Book Value Per Share	0.80	0.85	1.08	1.20	1.23	1.31
Buildings	-	205.71	8.09	8.09	8.09	94.68
Machinery	-	45.28	21.3	15.54	15.54	18.73
Leasehold Improvements	-	24.7	16.9	5.65	5.7	15.67

Source: S&P Global Market Intelligence. Standard template. Financial Sources.