Star Shine Holdings Group (HKSE:01440) Current Ratio: 1.90 (As of Dec. 2025) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

HKSE:01440 Star Shine Holdings Group Ltd HKSE:01440
75 GF Score
Price HK$14.04
GF Value HK$7.22
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Star Shine Holdings Group Current Ratio?

Star Shine Holdings Group HKSE:01440 +22.83% 75 Current Ratio is 1.90 as of Dec. 2025, which is at its 10-year median of 1.90. GuruFocus rates HKSE:01440 with a GF Score™ of 75/100 and a GF Value™ of HK$7.22 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,071 Manufacturing - Apparel & Accessories companies, Star Shine Holdings Group ranks better than 61.06% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Star Shine Holdings Group's current ratio for the quarter that ended in Dec. 2025 was 1.90.

Star Shine Holdings Group has a current ratio of 1.90. It generally indicates good short-term financial strength.

The historical rank and industry rank for Star Shine Holdings Group's Current Ratio or its related term are showing as below:

HKSE:01440' s Current Ratio Range Over the Past 10 Years
Min: 0.48   Med: 1.9   Max: 7.71
Current: 2.19

During the past 9 years, Star Shine Holdings Group's highest Current Ratio was 7.71. The lowest was 0.48. And the median was 1.90.

HKSE:01440's Current Ratio is ranked better than
61.06% of 1071 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.81 vs HKSE:01440: 2.19

Star Shine Holdings Group  (HKSE:01440) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


Star Shine Holdings Group Current Ratio Related Terms


Star Shine Holdings Group Current Ratio Historical Data

* Premium members only.

The historical data trend for Star Shine Holdings Group's Current Ratio can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Star Shine Holdings Group Current Ratio Chart

Star Shine Holdings Group Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial Premium Member Only 5.08 7.71 2.11 1.87 1.90

Star Shine Holdings Group Semi-Annual Data
Dec17 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Current Ratio Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 2.57 1.87 1.65 1.90 2.19

HKSE:01440 vs NKE, DECK, ONON: Current Ratio Comparison

For the Footwear & Accessories subindustry, Star Shine Holdings Group's Current Ratio, along with its competitors' market caps and Current Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Star Shine Holdings Group Current Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Star Shine Holdings Group's Current Ratio distribution charts can be found below:

* The bar in red indicates where Star Shine Holdings Group's Current Ratio falls into.


HKSE:01440
75GF Score
Star Shine Holdings Group Ltd HKSE:01440
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Star Shine Holdings Group Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

Star Shine Holdings Group's Current Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Current Ratio (A: Dec. 2025 )=Total Current Assets (A: Dec. 2025 )/Total Current Liabilities (A: Dec. 2025 )
=344.18/181.15
=1.90

Star Shine Holdings Group's Current Ratio for the quarter that ended in Dec. 2025 is calculated as

Current Ratio (Q: Dec. 2025 )=Total Current Assets (Q: Dec. 2025 )/Total Current Liabilities (Q: Dec. 2025 )
=344.18/181.15
=1.90

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Current Ratio →
What does a Current Ratio of 1.90 mean?
Star Shine Holdings Group (HKSE:01440) has a Current Ratio of 1.90 as of Dec. 2025. This is near median its historical median of 1.90. Over the past decade, Star Shine Holdings Group's Current Ratio has ranged from 0.48 to 7.71. According to the industry distribution chart, Star Shine Holdings Group ranks #417 out of 1071 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 38.9%.
Is Star Shine Holdings Group's Current Ratio too high?
Star Shine Holdings Group's current Current Ratio of 1.90 is near median its 10-year median of 1.90. Over the past 10 years, this metric has ranged from a low of 0.48 to a high of 7.71. The Manufacturing - Apparel & Accessories industry median Current Ratio is 1.81. Star Shine Holdings Group's value of 1.90 is 5% above this industry median. Based on the distribution chart, Star Shine Holdings Group ranks #417 out of 1071 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Star Shine Holdings Group has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Star Shine Holdings Group's Current Ratio compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Star Shine Holdings Group ranks #417 out of 1071 companies for Current Ratio. This puts Star Shine Holdings Group in the upper half of its industry. The industry median Current Ratio is 1.81. Star Shine Holdings Group's value of 1.90 is 5% above this benchmark. Historically, Star Shine Holdings Group's own Current Ratio has ranged from 0.48 to 7.71 over the past decade. While the company's 10-year median is 1.90 vs. the industry median of 1.81, Star Shine Holdings Group has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Manufacturing - Apparel & Accessories company?
The median Current Ratio among Manufacturing - Apparel & Accessories companies is 1.81, based on 1,071 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Star Shine Holdings Group's current Current Ratio of 1.90 is 5% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Manufacturing - Apparel & Accessories industry, the median Current Ratio is 1.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Star Shine Holdings Group's current Current Ratio is 1.90, which is near median its own 10-year median of 1.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Star Shine Holdings Group stock overvalued right now?
Based on GuruFocus' analysis, Star Shine Holdings Group (HKSE:01440) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$7.22, compared to a current price of HK$14.04 — trading 94.5% above its estimated fair value. The current Current Ratio is 1.90, which is near median its 10-year median of 1.90 and 5% above the Manufacturing - Apparel & Accessories industry median of 1.81. Star Shine Holdings Group's overall GF Score™ is 75/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Star Shine Holdings Group (HKSE:01440), the current Current Ratio is 1.90 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Star Shine Holdings Group (HKSE:01440) Overvalued in 2026?

Based on GuruFocus' analysis, Star Shine Holdings Group stock appears to be overvalued. The current stock price of HK$14.04 is trading 94.5% above its estimated GF Value™ of HK$7.22. GuruFocus considers Star Shine Holdings Group to be Significantly Overvalued.

Key valuation signals for HKSE:01440:

  • Current Ratio: 1.90 (near median its 10-year median of 1.90)
  • GF Value™: HK$7.22 vs. price of HK$14.04 (94.5% above fair value)
  • GF Score™: 75/100 with 3 warning signs
  • Industry Position: 5% above the Manufacturing - Apparel & Accessories median (#417 of 1071)

No single metric tells the full story. See the HKSE:01440 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Star Shine Holdings Group Business Description

Address No. 3888, Chigang Hanxin Road, Jiangkou Town, Hanjiang District, Fujian, Putian, CHN
Star Shine Holdings Group Ltd is a long-established lace manufacturer and dyeing service provider. The Group operates through three reportable segments: Lace and Dyeing principally engaged in the manufacturing of lace and provision of dyeing services based on customers orders for lingerie, lace and swimwear fabrics; Footwear principally engaged in design, research and development, sourcing, merchandising, quality control and sales of casual and sports footwear; and IP Merchandise principally engaged in the design, manufacturing, promotion and sale of a diverse multiple products collaborating with international and reputable IP partners, with Footwear generating maximum revenue. Geographically, the Group operates in Hong Kong and the Chinese Mainland.
75GF Score

Get the complete analysis for HKSE:01440

Current Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

HK$14.04
Price
HK$7.22
GF Value