中商官网
研究报告
星美文化旅游（HK2366）
主要经济指标
| 类别\年份 | 营业额 （港元) |
营业额同比 （%) |
营业利润 （港元) |
营业利润同比 （%) |
利润总额 （港元) |
利润总额同比 （%) |
净利润 （港元) |
净利润同比 （%) |
| 2019-06 | 44331000.0000 | -44.87 | 7394000.0000 | -86.86 | -46005000.0000 | -1342.04 | -47572000.0000 | -2494.16 |
| 2019-12 | 46085000.0000 | -29.40 | 9148000.0000 | -120.14 | -214208000.0000 | -56.85 | -215775000.0000 | -56.61 |
| 2018-12 | 65274000.0000 | -51.63 | -45417000.0000 | -181.30 | -496465000.0000 | 315.53 | -497333000.0000 | 273.76 |
| 2017-12 | 134948000.0000 | -75.39 | 55863000.0000 | -73.16 | -119477000.0000 | -260.67 | -133063000.0000 | -679.52 |
| 2018-06 | 80407000.0000 | -39.19 | 56268000.0000 | -13.54 | 3704000.0000 | -70.26 | 1987000.0000 | -17.59 |
| 2017-06 | 132234000.0000 | -66.70 | 65078000.0000 | -48.20 | 12453000.0000 | -80.26 | 2411000.0000 | -89.39 |
| 2016-12 | 548429000.0000 | 186.55 | 208116000.0000 | 60.10 | 74361000.0000 | 50.17 | 22961000.0000 | 17.89 |
| 2016-06 | 397105000.0000 | 715.14 | 125645000.0000 | 889.02 | 63075000.0000 | -355.81 | 22716000.0000 | -197.49 |
| 2015-06 | 48716000.0000 | 863.53 | 12704000.0000 | -170.20 | -24657000.0000 | -10.23 | -23302000.0000 | -17.53 |
| 2015-12 | 191390000.0000 | 411.16 | 129995000.0000 | -399.24 | 49519000.0000 | -109.57 | 19476000.0000 | -103.47 |
| 2014-12 | 37442000.0000 | -80.44 | -43441000.0000 | 21.17 | -517539000.0000 | -23.12 | -560689000.0000 | -16.98 |
| 2013-06 | 96661000.0000 | -70.68 | -31561000.0000 | -125.93 | -418665000.0000 | -2955.44 | -418141000.0000 | -3770.80 |
| 2014-06 | 5056000.0000 | -94.77 | -18097000.0000 | -42.66 | -27467000.0000 | -93.44 | -28256000.0000 | -93.24 |
| 2013-12 | 191402000.0000 | -60.03 | -35851000.0000 | -132.11 | -673170000.0000 | 16.79 | -675376000.0000 | 7.53 |
| 2012-03 | 192628000.0000 | -38.78 | 83578000.0000 | -14.76 | 12431000.0000 | -77.52 | 12131000.0000 | -75.68 |
| 2012-12 | 478842000.0000 | -- | 111640000.0000 | -- | -576397000.0000 | -- | -628058000.0000 | -- |
| 2012-06 | 329676000.0000 | -28.70 | 121720000.0000 | 5.95 | 14662000.0000 | -58.11 | 11391000.0000 | -62.12 |
| 2011-06 | 462394000.0000 | -- | 114885000.0000 | -- | 35000000.0000 | -- | 30074000.0000 | -- |
| 2011-09 | 742234000.0000 | 74.80 | 184885000.0000 | 10.84 | 60159000.0000 | -27.20 | 53748000.0000 | -33.21 |
| 2010-03 | 248933000.0000 | 114.97 | 82007000.0000 | 29.51 | 41887000.0000 | -109.69 | 40446000.0000 | -109.34 |
| 2010-09 | 424610000.0000 | 87.77 | 166798000.0000 | 36.17 | 82631000.0000 | -121.23 | 80472000.0000 | -120.61 |
| 2011-03 | 314669000.0000 | 26.41 | 98050000.0000 | 19.56 | 55295000.0000 | 32.01 | 49879000.0000 | 23.32 |
| 2008-09 | 322258000.0000 | 63.63 | 232435000.0000 | 54.54 | 219617000.0000 | 56.76 | 217463000.0000 | 56.00 |
| 2009-03 | 115798000.0000 | -13.60 | 63321000.0000 | -36.37 | -432476000.0000 | -488.66 | -433095000.0000 | -495.93 |
| 2009-09 | 226129000.0000 | -29.83 | 122488000.0000 | -47.30 | -389307000.0000 | -277.27 | -390374000.0000 | -279.51 |
| 2008-03 | 134025000.0000 | 42.99 | 99510000.0000 | 34.76 | 111274000.0000 | 74.95 | 109388000.0000 | 73.79 |
| 2007-03 | 93732000.0000 | 47.65 | 73840000.0000 | 34.49 | 63604000.0000 | 45.32 | 62944000.0000 | 45.48 |
| 2007-09 | 196949000.0000 | 57.48 | 150400000.0000 | 47.67 | 140095000.0000 | 66.83 | 139399000.0000 | 66.74 |
| 2005-09 | 106300000.0000 | 24.38 | 87973000.0000 | 27.50 | 68477000.0000 | 31.77 | 66247000.0000 | 31.54 |
| 2006-09 | 125062000.0000 | 17.65 | 101850000.0000 | 15.77 | 83976000.0000 | 22.63 | 83605000.0000 | 26.20 |
| 2006-03 | 63484000.0000 | 21.28 | 54904000.0000 | 31.25 | 43768000.0000 | 46.68 | 43267000.0000 | 50.13 |
| 2005-03 | 52344000.0000 | 26.48 | 41832000.0000 | 29.37 | 29839000.0000 | 17.66 | 28820000.0000 | 19.93 |
| 2004-09 | 85463000.0000 | 52.05 | 69000000.0000 | 37.16 | 51967000.0000 | 34.49 | 50361000.0000 | 39.73 |
| 2004-03 | 41384000.0000 | -- | 32335000.0000 | -- | 25361000.0000 | -- | 24030000.0000 | -- |
| 2003-12 | 31708000.0000 | -- | 26247000.0000 | -- | 23397000.0000 | -- | 22066000.0000 | -- |
| 2003-09 | 56207000.0000 | 51.27 | 50306000.0000 | 48.59 | 38639000.0000 | 54.43 | 36041000.0000 | 42.22 |
| 2001-09 | 18388000.0000 | -- | 13772000.0000 | -- | 14678000.0000 | -- | 15141000.0000 | -- |
| 2002-09 | 37156000.0000 | 102.07 | 33855000.0000 | 145.82 | 25021000.0000 | 70.47 | 25341000.0000 | 67.37 |
盈利能力分析
| 类别\年份 | 销售毛利率 （%) |
主营利润率 （%) |
总资产利润率 （%) |
净资产收益率 （%) |
存货周转率 | 应收账款周转率 （次) |
总资产周转率 （次) |
| 2019-06 | 16.68 | -103.7800 | -3.68 | -21.8900 | 0.20 | -- | 0.04 |
| 2019-12 | 19.85 | -464.8100 | -16.99 | -439.5300 | 0.05 | -- | 0.04 |
| 2018-12 | -69.58 | -760.5900 | -39.59 | -188.8800 | 0.15 | -- | 0.05 |
| 2017-12 | 41.40 | -88.5400 | -7.17 | -16.9000 | 0.08 | -- | 0.08 |
| 2018-06 | 69.98 | 4.6100 | 0.21 | 0.2500 | 0.02 | -- | 0.05 |
| 2017-06 | 49.21 | 9.4200 | 0.76 | 0.3100 | 0.37 | -- | 0.08 |
| 2016-12 | 37.95 | 13.5600 | 4.77 | 4.0600 | 1.50 | -- | 0.35 |
| 2016-06 | 31.64 | 15.8800 | 5.93 | 4.3300 | 1.15 | -- | 0.37 |
| 2015-06 | 26.08 | -50.6100 | -4.00 | -5.0900 | 0.14 | -- | 0.08 |
| 2015-12 | 67.92 | 25.8700 | 6.81 | 3.9000 | 0.24 | -- | 0.26 |
| 2014-12 | -116.02 | -1382.2400 | -93.60 | -194.4700 | 0.30 | -- | 0.07 |
| 2013-06 | -32.65 | -432.0200 | -26.57 | -57.9500 | 0.23 | -- | 0.06 |
| 2014-06 | -357.93 | -543.2600 | -2.47 | -3.4400 | 0.05 | -- | 0.00 |
| 2013-12 | -18.73 | -349.6900 | -59.25 | -79.5200 | 0.49 | -- | 0.17 |
| 2012-03 | 43.39 | 5.7900 | 0.47 | 0.7400 | 0.22 | -- | 0.07 |
| 2012-12 | 23.31 | -120.6200 | -28.44 | -63.8200 | 0.67 | -- | 0.24 |
| 2012-06 | 36.92 | 3.8100 | 0.59 | 0.7000 | 0.44 | -- | 0.13 |
| 2011-06 | 24.85 | 6.4800 | -- | -- | -- | -- | -- |
| 2011-09 | 24.91 | 7.6400 | 2.44 | 4.0100 | 1.47 | -- | 0.30 |
| 2010-03 | 32.94 | 16.8300 | 2.27 | 4.1100 | 1.15 | -- | 0.14 |
| 2010-09 | 39.28 | 19.4700 | 3.81 | 7.2800 | 0.76 | -- | 0.20 |
| 2011-03 | 31.16 | 16.6900 | 2.23 | 4.0400 | 0.54 | -- | 0.13 |
| 2008-09 | 72.13 | 68.1500 | 13.51 | 17.5100 | 1.02 | -- | 0.20 |
| 2009-03 | 54.68 | -373.4700 | -30.41 | -53.5100 | 0.48 | -- | 0.08 |
| 2009-09 | 54.17 | -172.1600 | -25.16 | -43.7100 | 0.71 | -- | 0.15 |
| 2008-03 | 74.25 | 83.0200 | 7.44 | 9.5100 | 0.49 | -- | 0.09 |
| 2007-03 | 78.78 | 67.8600 | 7.52 | 10.6200 | 0.44 | -- | 0.11 |
| 2007-09 | 76.36 | 71.1300 | 12.87 | 15.5300 | 0.65 | -- | 0.18 |
| 2005-09 | 82.76 | 64.4200 | 14.71 | 17.4500 | 1.13 | -- | 0.23 |
| 2006-09 | 81.44 | 67.1500 | 12.01 | 15.6800 | 0.51 | -- | 0.18 |
| 2006-03 | 86.48 | 68.9400 | 8.46 | 10.4300 | 0.16 | -- | 0.12 |
| 2005-03 | 79.92 | 57.0100 | 9.46 | 12.6200 | 0.65 | -- | 0.17 |
| 2004-09 | 80.74 | 60.8100 | 19.80 | 23.8600 | -- | -- | 0.33 |
| 2004-03 | 78.13 | 61.2800 | -- | -- | -- | -- | -- |
| 2003-12 | 82.78 | 73.7900 | 15.82 | 25.8000 | -- | -- | 0.21 |
| 2003-09 | 89.50 | 68.7400 | 30.45 | 56.7800 | -- | -- | 0.44 |
| 2001-09 | 74.90 | 79.8200 | 52.51 | 100.3500 | -- | -- | 0.66 |
| 2002-09 | 91.12 | 67.3400 | 31.07 | 62.6800 | -- | -- | 0.46 |
偿债能力分析
| 类别\年份 | 资产负债率 （%) |
股东权益比率 （%) |
流动比率 | 速动比率 |
| 2019-06 | 82.73 | 17.27 | 1.14 | 0.96 |
| 2019-12 | 96.24 | 3.76 | 0.99 | 0.39 |
| 2018-12 | 79.14 | 20.86 | 1.19 | 0.43 |
| 2017-12 | 52.85 | 47.15 | 1.68 | 0.53 |
| 2018-06 | 54.91 | 45.09 | 1.63 | 0.58 |
| 2017-06 | 51.97 | 48.03 | 1.83 | 1.62 |
| 2016-12 | 63.82 | 36.18 | 1.48 | 1.26 |
| 2016-06 | 50.32 | 49.68 | 1.80 | 1.35 |
| 2015-06 | 26.62 | 73.38 | 2.91 | 1.34 |
| 2015-12 | 32.14 | 67.86 | 2.62 | 1.54 |
| 2014-12 | 47.88 | 52.12 | 1.50 | 0.46 |
| 2013-06 | 54.08 | 45.92 | 1.09 | 0.44 |
| 2014-06 | 26.21 | 73.79 | 2.24 | 0.63 |
| 2013-12 | 25.04 | 74.96 | 2.31 | 0.65 |
| 2012-03 | 38.94 | 61.06 | 1.26 | 0.75 |
| 2012-12 | 51.27 | 48.73 | 1.00 | 0.46 |
| 2012-06 | 35.00 | 65.00 | 1.33 | 0.75 |
| 2011-06 | -- | -- | -- | -- |
| 2011-09 | 45.54 | 54.46 | 1.28 | 0.92 |
| 2010-03 | 46.57 | 53.43 | 1.17 | 0.98 |
| 2010-09 | 48.96 | 51.04 | 1.28 | 0.89 |
| 2011-03 | 50.14 | 49.86 | 1.38 | 1.01 |
| 2008-09 | 23.56 | 76.44 | 3.04 | 2.79 |
| 2009-03 | 43.10 | 56.90 | 1.54 | 1.34 |
| 2009-09 | 42.25 | 57.75 | 1.67 | 1.38 |
| 2008-03 | 23.06 | 76.94 | 3.10 | 2.90 |
| 2007-03 | 29.97 | 70.03 | 1.81 | 1.63 |
| 2007-09 | 17.58 | 82.42 | 4.17 | 3.79 |
| 2005-09 | 18.45 | 81.55 | 4.44 | 4.24 |
| 2006-09 | 23.76 | 76.24 | 3.20 | 2.91 |
| 2006-03 | 19.79 | 80.21 | 4.27 | 3.72 |
| 2005-03 | 27.62 | 72.38 | 2.45 | 2.25 |
| 2004-09 | 19.57 | 80.43 | 4.48 | 4.48 |
| 2004-03 | -- | -- | -- | -- |
| 2003-12 | 42.18 | 57.82 | 1.96 | 1.96 |
| 2003-09 | 49.98 | 50.02 | 1.70 | 1.70 |
| 2001-09 | 38.01 | 61.99 | 1.89 | 1.89 |
| 2002-09 | 49.58 | 50.42 | 1.18 | 1.18 |
成本费用分析
| 类别\年份 | 销售成本 （港元) |
销售费用 （港元) |
管理费用 （港元) |
财务费用 （港元) |
| 2019/6/30 0:00:00 | 36937000.0000 | -- | 7689000.0000 | 40588000.0000 |
| 2019/12/31 0:00:00 | 36937000.0000 | -- | 20213000.0000 | 197977000.0000 |
| 2018/12/31 0:00:00 | 110691000.0000 | -- | 23660000.0000 | 122364000.0000 |
| 2017/12/31 0:00:00 | 79085000.0000 | -- | 34583000.0000 | 71650000.0000 |
| 2018/6/30 0:00:00 | 24139000.0000 | -- | 15439000.0000 | 35308000.0000 |
| 2017/6/30 0:00:00 | 67156000.0000 | -- | 19217000.0000 | 29551000.0000 |
| 2016/12/31 0:00:00 | 340313000.0000 | -- | 31122000.0000 | 47931000.0000 |
| 2016/6/30 0:00:00 | 271460000.0000 | -- | 21110000.0000 | 10419000.0000 |
| 2015/6/30 0:00:00 | 36012000.0000 | -- | -- | 4991000.0000 |
| 2015/12/31 0:00:00 | 61395000.0000 | -- | 26771000.0000 | 5377000.0000 |
| 2014/12/31 0:00:00 | 80883000.0000 | -- | 30828000.0000 | 4820000.0000 |
| 2013/6/30 0:00:00 | 128222000.0000 | -- | -- | 54587000.0000 |
| 2014/6/30 0:00:00 | 23153000.0000 | -- | -- | 1425000.0000 |
| 2013/12/31 0:00:00 | 227253000.0000 | -- | -- | 73677000.0000 |
| 2012/3/31 0:00:00 | 109050000.0000 | -- | -- | 100183000.0000 |
| 2012/12/31 0:00:00 | 367202000.0000 | -- | -- | 159703000.0000 |
| 2012/6/30 0:00:00 | 207956000.0000 | -- | -- | 120769000.0000 |
| 2011/6/30 0:00:00 | 347509000.0000 | -- | -- | 52202000.0000 |
| 2011/9/30 0:00:00 | 557349000.0000 | -- | -- | 78953000.0000 |
| 2010/3/31 0:00:00 | 166926000.0000 | -- | -- | 17317000.0000 |
| 2010/9/30 0:00:00 | 257812000.0000 | -- | -- | 40826000.0000 |
| 2011/3/31 0:00:00 | 216619000.0000 | -- | -- | 31915000.0000 |
| 2008/9/30 0:00:00 | 89823000.0000 | -- | -- | 17193000.0000 |
| 2009/3/31 0:00:00 | 52477000.0000 | -- | -- | 12695000.0000 |
| 2009/9/30 0:00:00 | 103641000.0000 | -- | -- | 26116000.0000 |
| 2008/3/31 0:00:00 | 34515000.0000 | -- | -- | 6134000.0000 |
| 2007/3/31 0:00:00 | 19892000.0000 | -- | -- | 3539000.0000 |
| 2007/9/30 0:00:00 | 46549000.0000 | -- | -- | 8013000.0000 |
| 2005/9/30 0:00:00 | 18327000.0000 | -- | -- | 3192000.0000 |
| 2006/9/30 0:00:00 | 23212000.0000 | -- | -- | 5095000.0000 |
| 2006/3/31 0:00:00 | 8580000.0000 | -- | -- | 2240000.0000 |
| 2005/3/31 0:00:00 | 10512000.0000 | -- | -- | 1181000.0000 |
| 2004/9/30 0:00:00 | 16463000.0000 | -- | -- | 2623000.0000 |
| 2004/3/31 0:00:00 | 9049000.0000 | -- | -- | 1198000.0000 |
| 2003/12/31 0:00:00 | 5461000.0000 | -- | -- | 425000.0000 |
| 2003/9/30 0:00:00 | 5901000.0000 | -- | -- | 2245000.0000 |
| 2001/9/30 0:00:00 | 4616000.0000 | -- | -- | 664000.0000 |
| 2002/9/30 0:00:00 | 3301000.0000 | -- | -- | 825000.0000 |