Star Shine Holdings Group (HKSE:01440) Pretax Margin %: -34.12% (As of Dec. 2025)

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 Pretax Margin %?

Star Shine Holdings Group HKSE:01440 +22.83% 75 Pretax Margin % is -34.12% as of Dec. 2025. 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 1,044 Manufacturing - Apparel & Accessories companies, Star Shine Holdings Group ranks worse than 87.26% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. Star Shine Holdings Group's Pre-Tax Income for the six months ended in Dec. 2025 was HK$-84.9 Mil. Star Shine Holdings Group's Revenue for the six months ended in Dec. 2025 was HK$248.8 Mil. Therefore, Star Shine Holdings Group's pretax margin for the quarter that ended in Dec. 2025 was -34.12%.

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

HKSE:01440' s Pretax Margin % Range Over the Past 10 Years
Min: -19.32   Med: 13.03   Max: 26.5
Current: -12.24


HKSE:01440's Pretax Margin % is ranked worse than
87.26% of 1044 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 3.9 vs HKSE:01440: -12.24

Star Shine Holdings Group  (HKSE:01440) Pretax Margin % Explanation

The pretax margin, as know as pretax profit margin, is widely used to measure the operating efficiency of a company before deducting taxes.

The pretax margin is sometimes preferred over the net margin as tax expenditures can make profitability comparisons between companies misleading.

It is a useful tool to compare companies operating in the same sector and less effective when comparing companies from other sectors as each industry generally has different operating expenses and sales patterns.

The long term trend of the pretax margin is a good indicator of the competitiveness and health of the business.


Star Shine Holdings Group Pretax Margin % Related Terms


Star Shine Holdings Group Pretax Margin % Historical Data

* Premium members only.

The historical data trend for Star Shine Holdings Group's Pretax Margin % 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 Pretax Margin % Chart

Star Shine Holdings Group Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Pretax Margin %
Get a 7-Day Free Trial Premium Member Only 14.51 -6.54 -2.73 -2.18 -19.32

Star Shine Holdings Group Semi-Annual Data
Dec17 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Pretax Margin % 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 -0.23 -3.90 -7.78 -34.12 16.65

HKSE:01440 vs NKE, DECK, ONON: Pretax Margin % Comparison

For the Footwear & Accessories subindustry, Star Shine Holdings Group's Pretax Margin %, along with its competitors' market caps and Pretax Margin % 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 Pretax Margin % vs Manufacturing - Apparel & Accessories Industry

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

* The bar in red indicates where Star Shine Holdings Group's Pretax Margin % falls into.


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

Star Shine Holdings Group Pretax Margin % Calculation

Pretax margin - also known as pretax profit margin is the ratio of Pretax Income divided by net sales or Revenue, usually presented in percent.

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

Pretax Margin=Pre-Tax Income (A: Dec. 2025 )/Revenue (A: Dec. 2025 )
=-109.675/567.592
=-19.32 %

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

Pretax Margin=Pre-Tax Income (Q: Dec. 2025 )/Revenue (Q: Dec. 2025 )
=-84.867/248.762
=-34.12 %

* 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 Pretax Margin % →
What does a Pretax Margin % of -34.12% mean?
Star Shine Holdings Group (HKSE:01440) has a Pretax Margin % of -34.12% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Star Shine Holdings Group and its competitors. According to the industry distribution chart, Star Shine Holdings Group ranks #911 out of 1044 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 87.3%.
Is Star Shine Holdings Group's Pretax Margin % too high?
Star Shine Holdings Group's current Pretax Margin % is -34.12%. Based on the distribution chart, Star Shine Holdings Group ranks #911 out of 1044 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. 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 Pretax Margin % compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Star Shine Holdings Group ranks #911 out of 1044 companies for Pretax Margin %. This places Star Shine Holdings Group in the lower half of its industry. The industry median Pretax Margin % is 3.90. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Pretax Margin % for a Manufacturing - Apparel & Accessories company?
The median Pretax Margin % among Manufacturing - Apparel & Accessories companies is 3.90, based on 1,044 companies in the industry. Companies in the top quartile (top 25%) have a Pretax Margin % significantly above this median, while those in the bottom quartile fall well below. However, Pretax Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Pretax Margin % mean?
A high Pretax Margin % can signal that a stock is expensive relative to its fundamentals. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Star Shine Holdings Group and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Pretax Margin % is 3.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Star Shine Holdings Group's current Pretax Margin % is -34.12%. 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 Pretax Margin % is -34.12%. 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 Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For Star Shine Holdings Group (HKSE:01440), the current Pretax Margin % is -34.12% 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:

  • Pretax Margin %: -34.12%
  • GF Value™: HK$7.22 vs. price of HK$14.04 (94.5% above fair value)
  • GF Score™: 75/100 with 3 warning signs

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

Pretax Margin % 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