China Star Entertainment Limited (HKG:0326)
Hong Kong · Delayed Price · Currency is HKD 5.72
-0.18 (-3.05%)
Sep 10, 2026, 4:08 PM HKT
China Star Entertainment Balance Sheet
Financials in millions HKD. Fiscal year is January - December.
Millions HKD. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 113.71 | 181.02 | 126.26 | 130.3 | 75.48 | 102.02 |
Short-Term Investments | 488.35 | 474.42 | 404.64 | 410.23 | 0.03 | 0.03 |
Trading Asset Securities | 6.71 | 9.2 | 11.8 | 21.74 | 69.38 | 87.53 |
Cash & Short-Term Investments | 608.77 | 664.64 | 542.7 | 562.26 | 144.89 | 189.58 |
Cash Growth | 24.48% | 22.47% | -3.48% | 288.05% | -23.57% | -85.44% |
Accounts Receivable | 2.07 | 1.32 | 1.92 | 1.85 | 3.37 | 2 |
Other Receivables | 0.01 | 0.01 | 0.05 | 0.05 | 222.6 | 247.35 |
Receivables | 2.07 | 1.32 | 1.98 | 501.68 | 225.97 | 730.96 |
Inventory | 3,327 | 3,234 | 3,111 | 3,841 | 3,883 | 3,714 |
Prepaid Expenses | - | - | - | - | 9.31 | 7.4 |
Other Current Assets | 0.17 | 0.17 | 3.38 | 8.26 | 289.92 | 429.09 |
Total Current Assets | 3,938 | 3,900 | 3,659 | 4,913 | 4,553 | 5,072 |
Property, Plant & Equipment | 324.57 | 335.86 | 358.42 | 95.43 | 55.92 | 52.21 |
Other Intangible Assets | 0.05 | 0.14 | 0.31 | 0.5 | - | - |
Other Long-Term Assets | 188.07 | 189.91 | 187.74 | 175.24 | 149.11 | 162.18 |
Total Assets | 4,451 | 4,426 | 4,206 | 5,185 | 5,248 | 5,286 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Accounts Payable | 86.33 | 84.97 | 76.73 | 124.73 | 10.25 | 58.39 |
Accrued Expenses | - | 106.19 | 16.08 | 15.58 | 2.98 | 4.2 |
Short-Term Debt | - | - | - | - | 86.9 | 96.36 |
Current Portion of Long-Term Debt | 1,923 | 1,946 | 270.14 | 350.31 | 50 | 1,479 |
Current Portion of Leases | 6.73 | 6.37 | 6.91 | 10.71 | 3.24 | 0.98 |
Other Current Liabilities | 921.05 | 738.43 | 426.02 | 578.73 | 590.03 | 583.15 |
Total Current Liabilities | 2,937 | 2,882 | 795.88 | 1,080 | 743.4 | 2,222 |
Long-Term Debt | 62.08 | 17.17 | 1,341 | 1,417 | 1,550 | - |
Long-Term Leases | 4.32 | 7.79 | 11.28 | 25.1 | 4.26 | - |
Long-Term Deferred Tax Liabilities | 2.34 | 2.28 | 2.97 | 1.82 | 0.45 | - |
Total Liabilities | 3,005 | 2,909 | 2,151 | 2,524 | 2,298 | 2,222 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Common Stock | 24.29 | 24.29 | 24.28 | 24.61 | 24.61 | 24.86 |
Additional Paid-In Capital | - | 2,038 | 2,037 | 2,064 | 2,064 | 2,083 |
Retained Earnings | - | -454.35 | -10.6 | 570.98 | 860.46 | 954.56 |
Comprehensive Income & Other | 1,524 | -1.76 | 3.26 | 1.97 | 1.78 | 1.89 |
Total Common Equity | 1,548 | 1,606 | 2,054 | 2,661 | 2,950 | 3,065 |
Minority Interest | -102.93 | -89.31 | 0.58 | -0.66 | -0.68 | -0.66 |
Shareholders' Equity | 1,445 | 1,517 | 2,054 | 2,660 | 2,950 | 3,064 |
Total Liabilities & Equity | 4,451 | 4,426 | 4,206 | 5,185 | 5,248 | 5,286 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt | 1,996 | 1,977 | 1,629 | 1,803 | 1,694 | 1,576 |
Net Cash (Debt) | -1,387 | -1,312 | -1,087 | -1,241 | -1,550 | -1,387 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -0.57 | -0.54 | -0.45 | -0.50 | -0.62 | -0.55 |
Filing Date Shares Outstanding | 2,429 | 2,429 | 2,428 | 2,461 | 2,461 | 2,486 |
Total Common Shares Outstanding | 2,429 | 2,429 | 2,428 | 2,461 | 2,461 | 2,486 |
Working Capital | 1,001 | 1,018 | 2,863 | 3,833 | 3,810 | 2,850 |
Book Value Per Share | 0.64 | 0.66 | 0.85 | 1.08 | 1.20 | 1.23 |
Tangible Book Value | 1,548 | 1,606 | 2,054 | 2,661 | 2,950 | 3,065 |
Tangible Book Value Per Share | 0.64 | 0.66 | 0.85 | 1.08 | 1.20 | 1.23 |
Buildings | - | 205.71 | 205.71 | 8.09 | 8.09 | 8.09 |
Machinery | - | 43.67 | 45.28 | 21.3 | 15.54 | 15.54 |
Leasehold Improvements | - | 25.96 | 24.7 | 16.9 | 5.65 | 5.7 |