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Financial statements

Star Fashion Culture Holdings Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 1 fiscal years, taken from the XBRL data Star Fashion Culture Holdings Ltd files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2025
Revenue16.9
Cost of revenue15.9
Gross profit0.96
Selling and marketing10.1
General and administrative8.95
Operating expenses19.1
Operating income-18.1
Other non-operating income0.02
Pre-tax income-18.1
Income tax0.17
Net income-18.3
EPS, basic-1.83
EPS, diluted-1.83
Shares, basic (weighted)10
Shares, diluted (weighted)10

Balance sheet

FY2025
Cash and equivalents0.07
Receivables6.11
Other current assets2.39
Total current assets12.2
Total assets12.2
Accounts payable2.39
Deferred revenue0.33
Short-term debt0.6
Total current liabilities5.78
Total liabilities5.78
Paid-in capital25.9
Retained earnings-19.5
Shareholders' equity6.41
Total equity6.41
Total liabilities and equity12.2

Cash flow statement

FY2025
Net income-18.3
Stock-based compensation16.7
Deferred income tax0.17
Change in receivables-1.6
Change in payables-0.14
Cash from operations-3.96
Cash from investing-2
Cash from financing5.86
Net change in cash-0.11
Interest paid0.03
Income taxes paid0

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $3.69 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin5.7%Gross profit / revenue.
Operating margin-107.4%Operating income / revenue.
Pre-tax margin-107.3%Pre-tax income / revenue.
Net margin-108.3%Net income / revenue.
Operating cash flow margin-23.5%Cash from operations / revenue.
Return on equity (ROE)-284.9%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-149.8%Net income / average total assets.
Return on invested capital (ROIC)-225.5%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
Stock-based pay / revenue99.0%Stock-based compensation (from the cash flow statement) / revenue.

Balance sheet health

MetricValueHow it is calculated
Current ratio2.11xCurrent assets / current liabilities.
Quick ratio1.07x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.01x(Cash + short-term investments) / current liabilities.
Liabilities / assets47.4%Total liabilities / total assets.
Working capital$6.4MCurrent assets - current liabilities.
Tangible book value$6.4MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.38xRevenue / average total assets.
Receivables turnover2.76xRevenue / average receivables.
Days sales outstanding132 days365 x average receivables / revenue.
Days payables55 days365 x average accounts payable / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$1.83Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic-$1.83Net income per basic share, as reported (split-adjusted).
Revenue per share$1.69Revenue / diluted weighted shares.
Operating cash flow per share-$0.40Cash from operations / diluted weighted shares.
Book value per share$0.64Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.64Tangible book value / shares outstanding.
Cash per share$0.01(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$4.4MShare price x shares outstanding.
Enterprise value$4.3MMarket cap + total debt - cash - short-term investments.
P/S0.26xMarket cap / revenue.
P/B0.69xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.69xMarket cap / tangible book value, when positive.
EV/Sales0.26xEnterprise value / revenue.
Earnings yield-414.6%Net income / market cap (the inverse of P/E).
What was Star Fashion Culture Holdings Ltd's revenue in fiscal 2025?

Star Fashion Culture Holdings Ltd reported revenue of $16.9M for fiscal 2025.

Was Star Fashion Culture Holdings Ltd profitable in fiscal 2025?

No. It reported a net loss of $18.3M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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