Star Shine Holdings Group Limited (HKG:1440)

Star Shine Holdings Group Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	207.77	243.35	231.94	268.98	187.91	182.29
Short-Term Investments	0.49	0.33	0.51	0.23	0.04	-
Trading Asset Securities	56.5	0.01	8.01	-	-	-
Cash & Short-Term Investments	264.75	243.69	240.45	269.21	187.95	182.29
Cash Growth	5.49%	1.35%	-10.68%	43.24%	3.10%	66.50%
Accounts Receivable	37.4	43.74	76.68	85.04	12.34	27.09
Other Receivables	3.2	3.02	3.59	0.77	0	1.01
Receivables	40.6	46.76	80.27	85.8	12.34	28.11
Inventory	3.14	3.22	5.29	6.3	7.96	9.74
Other Current Assets	17.78	17.89	15.04	1.95	0.54	0.61
Total Current Assets	326.27	311.55	341.05	363.26	208.77	220.75
Property, Plant & Equipment	70.49	77.95	118.96	128.34	145.12	150.12
Long-Term Investments	-	-	32.41	-	-	-
Other Intangible Assets	0.67	0.81	0.42	0.45	0.74	1.24
Other Long-Term Assets	-	0.64	-	0.12	0.31	8.12
Total Assets	397.43	390.96	492.84	492.18	354.94	380.22

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	59.1	66.48	109.57	108.79	10.1	20.22
Accrued Expenses	5.24	9.89	8.93	15.91	5.98	5.71
Short-Term Debt	67.67	77.68	52.35	36.85	-	-
Current Portion of Leases	0.86	0.74	1.98	1.36	-	-
Current Income Taxes Payable	6.2	3.36	4.32	4.76	4.95	5.45
Current Unearned Revenue	5.32	0.8	1.15	0.22	0.37	0.59
Other Current Liabilities	4.39	5.03	4.48	3.97	5.67	11.53
Total Current Liabilities	148.77	163.98	182.77	171.86	27.07	43.5
Long-Term Leases	2.88	2.79	4.53	2.53	-	-
Long-Term Deferred Tax Liabilities	0.56	0.61	0.55	0.53	0.55	0.54
Other Long-Term Liabilities	1.25	1.27	1.32	1.37	1.43	1.48
Total Liabilities	153.46	168.64	189.16	176.29	29.05	45.51

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	10.51	10.51	10.51	10.51	10.51	10.51
Additional Paid-In Capital	-	80.08	80.08	80.08	80.08	80.08
Retained Earnings	-	9.59	107.88	120.64	130.73	139.67
Comprehensive Income & Other	233.45	122.13	105.2	104.66	104.58	104.45
Shareholders' Equity	243.96	222.31	303.68	315.88	325.9	334.71
Total Liabilities & Equity	397.43	390.96	492.84	492.18	354.94	380.22

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	71.41	81.21	58.85	40.73	-	-
Net Cash (Debt)	193.34	162.48	181.6	228.48	187.95	182.29
Net Cash Growth	12.72%	-10.53%	-20.52%	21.57%	3.10%	88.94%
Net Cash Per Share	0.15	0.13	0.14	0.18	0.15	0.15
Filing Date Shares Outstanding	1,260	1,260	1,260	1,260	1,260	1,260
Total Common Shares Outstanding	1,260	1,260	1,260	1,260	1,260	1,260
Working Capital	177.5	147.58	158.28	191.4	181.7	177.25
Book Value Per Share	0.18	0.16	0.24	0.25	0.26	0.27
Tangible Book Value	243.29	221.5	303.25	315.43	325.16	333.47
Tangible Book Value Per Share	0.18	0.16	0.24	0.25	0.26	0.26
Buildings	43.71	43.71	43.71	43.71	42.78	42.48
Machinery	241.05	252.4	291.7	291.85	297.23	286.47
Construction In Progress	-	-	-	0.1	1.3	-
Leasehold Improvements	1.56	1.6	-	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Aug 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 9, 2026

Data Sources Report a data error