Results Snapshot
Figures in Million
Consolidate Annual Results
Dec'25
Dec'24
Dec'23
Dec'22
Dec'21
Dec'20
Dec'19
Net Sales
632.17
698.83
701.68
653.37
689.63
496.62
439.18
Other Operating Income
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total Operating income
632.17
698.83
701.68
653.37
689.63
496.62
439.18
Raw Material Cost
330.38
375.83
333.10
289.34
291.39
217.23
213.24
Purchase of Finished goods
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(Increase) / Decrease In Stocks
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Employee Cost
207.09
242.34
222.72
203.18
180.41
0.00
123.60
Power Cost
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Manufacturing Expenses
40.20
39.50
42.30
27.14
4.66
4.66
3.57
Selling and Distribution Expenses
99.17
111.64
95.59
134.87
108.35
74.26
87.64
Other Expenses
-24.73
-28.18
-26.50
-23.03
-18.51
-0.47
-12.72
Total Expenditure (Excl Depreciation)
429.55
487.47
428.70
424.21
399.74
291.50
300.89
Operating Profit (PBDIT) excl Other Income
202.60000000000002
211.4
273
229.20000000000002
289.9
205.10000000000002
138.3
Other Income
29.65
37.15
49.73
64.51
30.22
11.51
25.91
Operating Profit (PBDIT)
282.99
299.13
374.14
325.48
328.94
224.94
168.77
Interest
40.20
39.50
42.30
27.14
4.66
4.66
3.57
Exceptional Items
0.01
-0.13
1.26
0.03
-8.87
-15.18
-14.43
Gross Profit (PBDT)
301.79
323.00
368.58
364.03
398.24
279.39
225.94
Depreciation
50.72
50.62
51.42
31.81
8.84
8.31
4.56
Profit Before Tax
192.07
208.87
281.67
266.55
306.57
196.80
146.21
Tax
42.15
47.92
84.56
69.15
82.53
53.43
37.81
Provisions and contingencies
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Profit After Tax
154.69
167.48
189.06
179.40
222.87
142.53
95.97
Extraordinary Items
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Prior Period Expenses
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Other Adjustments
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Net Profit
154.69
167.48
189.06
179.40
222.87
142.53
95.97
Share in Profit of Associates
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Minority Interest
-4.77
-6.61
-9.72
-6.27
-1.21
0.84
12.44
Other related items
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Consolidated Net Profit
149.92
160.87
179.35
173.13
221.66
143.37
108.40
Equity Capital
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Face Value
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reserves
1,411.72
1,326.94
1,383.70
1,296.09
1,371.46
189.41
36.82
Earnings per share (EPS)
0.15
0.17
0.19
0.18
0.22
0.14
0.09
Diluted Earnings per share
0.15
0.17
0.19
0.18
0.22
0.14
0.09
Operating Profit Margin (Excl OI)
32.05%
30.24%
38.9%
35.07%
42.04%
41.3%
31.49%
Gross Profit Margin
38.41%
37.13%
47.47%
45.67%
45.74%
41.3%
34.33%
PAT Margin
24.47%
23.97%
26.94%
27.46%
32.32%
28.7%
21.85%
Public Share Holdings (%)
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Pledged Promotor Holding (%)
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Annual Analysis Highlights
Net Sales
YoY Growth in year ended Dec 2025 is -9.53% vs -0.41% in Dec 2024
Consolidate Net Profit
YoY Growth in year ended Dec 2025 is -6.84% vs -10.26% in Dec 2024
Operating Profit (PBDIT) excl Other Income
YoY Growth in year ended Dec 2025 is -3.32% vs -19.24% in Dec 2024
Interest
YoY Growth in year ended Dec 2025 is 1.77% vs -6.62% in Dec 2024
Operating Profit Margin (Excl OI)
YoY Growth in year ended Dec 2025 has improved from Dec 2024
Compare Annual Results Of E-Star Commercial Management Co., Ltd. With
Figures in Million
Consolidate Annual Results
Change(HKD)
Change(%)
Net Sales
632.17
186.19
445.98
239.53%
Other Operating Income
0.00
0.00
0.00
Total Operating income
632.17
186.19
445.98
239.53%
Raw Material Cost
330.38
217.43
112.95
51.95%
Purchase of Finished goods
0
0
0.00
(Increase) / Decrease In Stocks
0
0
0.00
Employee Cost
207.09
11.14
195.95
1,758.98%
Power Cost
0
0
0.00
Manufacturing Expenses
40.20
56.22
-16.02
-28.50%
Selling and Distribution Expenses
99.17
170.75
-71.58
-41.92%
Other Expenses
-24.73
-6.74
-17.99
-266.91%
Total Expenditure (Excl Depreciation)
429.55
388.18
41.37
10.66%
Operating Profit (PBDIT) excl Other Income
202.61
-201.98
404.59
200.31%
Other Income
29.65
13.22
16.43
124.28%
Operating Profit (PBDIT)
282.99
-131.94
414.93
314.48%
Interest
40.20
56.22
-16.02
-28.50%
Exceptional Items
0.01
-70.60
70.61
100.01%
Gross Profit (PBDT)
301.79
-31.23
333.02
1,066.35%
Depreciation
50.72
108.67
-57.95
-53.33%
Profit Before Tax
192.07
-367.44
559.51
152.27%
Tax
42.15
15.94
26.21
164.43%
Provisions and contingencies
0
0
0.00
Profit After Tax
154.69
-228.75
383.44
167.62%
Extraordinary Items
0.00
0.00
0.00
Prior Period Expenses
0
0
0.00
Other Adjustments
0
0
0.00
Net Profit
154.69
-228.75
383.44
167.62%
Share in Profit of Associates
0
0
0.00
Minority Interest
-4.77
-158.60
153.83
96.99%
Other related items
0.00
0.00
0.00
Consolidated Net Profit
149.92
-387.35
537.27
138.70%
Equity Capital
0
0
0.00
Face Value
0.00
0.00
0.00
Reserves
1,411.72
302.98
1,108.74
365.94%
Earnings per share (EPS)
0.15
-0.01
0.16
1,600.00%
Diluted Earnings per share
0.15
-0.01
0.16
1,600.00%
Operating Profit Margin (Excl OI)
32.05%
-136.33%
0.00
168.38%
Gross Profit Margin
38.41%
-138.97%
0.00
177.38%
PAT Margin
24.47%
-122.85%
0.00
147.32%
Public Share Holdings (%)
0%
0%
0.00
0.00%
Pledged Promotor Holding (%)
0%
0%
0.00
0.00%
Annual - Net Sales
Net Sales 63.22 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is -9.53% vs -0.41% in Dec 2024
Annual - Consolidate Net Profit
Consolidate Net Profit 14.99 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is -6.84% vs -10.26% in Dec 2024
Annual - Operating Profit (PBDIT)
Operating Profit (PBDIT) 25.33 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is -3.32% vs -19.24% in Dec 2024
Annual - Interest
Interest 4.02 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 1.77% vs -6.62% in Dec 2024
Annual - Operating Profit Margin (Excl OI)
Operating Profit Margin (Excl OI) 32.05%
in Dec 2025Figures in %
YoY Growth in year ended Dec 2025 has improved from Dec 2024






