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Deyun Holding Ltd. (HK:1440)
:1440
Hong Kong Market

Deyun Holding Ltd. (1440) AI Stock Analysis

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HK:1440

Deyun Holding Ltd.

(1440)

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Neutral 49 (OpenAI - 5.2)
Rating:49Neutral
Price Target:
HK$7.50
▼(-18.92% Downside)
Deyun Holding Ltd.'s overall stock score is primarily impacted by its mixed financial performance and weak valuation. The company's strong balance sheet is overshadowed by negative profitability and cash flow metrics. Technical indicators suggest neutral momentum, but the lack of positive valuation metrics and absence of earnings call data limit the stock's attractiveness.
Positive Factors
Strong balance sheet / low leverage
A high equity ratio and low leverage provide durable financial flexibility: the company can fund content production, venues, and digital initiatives without immediate reliance on costly external debt. This supports resilience through cyclical box-office and event demand swings.
Diversified revenue channels
Multiple monetization streams across live performances, merchandise, digital licensing and platform partnerships reduce single-event risk and smooth revenue volatility. This structural diversity supports steady cash generation as the business shifts between live and digital consumption trends.
Consistent revenue growth trend
Mid-single-digit to double-digit revenue growth indicates product-market fit and expanding audience reach. Sustained top-line growth provides capacity to scale productions, invest in content IP and digital distribution, which can improve operating leverage if cost structure is managed.
Negative Factors
Negative profitability and pressured margins
Persistently negative net income and compressed margins signal structural cost or pricing issues in the core entertainment model. Without margin recovery, the company will struggle to generate retained earnings, limiting reinvestment in content and reducing long-term shareholder value creation.
Weak cash conversion; negative free cash flow
A shift to negative free cash flow and poor income-to-cash conversion reduces funding for capital expenditure and content development. Over time this elevates reliance on external financing or asset sales, constraining strategic initiatives and increasing financial risk during revenue slowdowns.
Severe EPS decline
A dramatic EPS contraction reflects materially lower profitability and potential one-time losses or operational deterioration. Sustained EPS weakness undermines the company’s ability to attract investment, retain management flexibility, and accumulate equity, impairing long-term capacity to scale.

Deyun Holding Ltd. (1440) vs. iShares MSCI Hong Kong ETF (EWH)

Deyun Holding Ltd. Business Overview & Revenue Model

Company DescriptionDeyun Holding Ltd. (1440) is a diversified holding company primarily engaged in the entertainment and cultural sectors. The company focuses on promoting traditional Chinese culture through various forms of performance art, including stand-up comedy, theatrical productions, and live shows. Deyun Holding Ltd. operates multiple venues and utilizes digital platforms to reach a broader audience, providing a unique blend of entertainment that appeals to both domestic and international markets.
How the Company Makes MoneyDeyun Holding Ltd. generates revenue through multiple channels, including ticket sales from live performances, merchandise sales associated with its shows, and potential licensing agreements for digital content. The company also earns income from partnerships with streaming platforms and media outlets that distribute its performances. Additionally, Deyun Holding Ltd. may benefit from sponsorship deals and collaborations with brands seeking to tap into its cultural influence, which further enhances its revenue streams.

Deyun Holding Ltd. Financial Statement Overview

Summary
Deyun Holding Ltd. shows mixed financial performance. Revenue growth is evident, but profitability metrics are under pressure with negative net income and margins. The balance sheet is strong with low leverage, yet declining equity and negative cash flows pose risks.
Income Statement
45
Neutral
Deyun Holding Ltd. has experienced significant revenue growth over the years, with a notable increase from 2022 to 2023. However, profitability metrics such as gross profit margin and net profit margin have been under pressure, with the company reporting negative net income in recent years. The EBIT and EBITDA margins have also been negative, indicating challenges in operational efficiency and cost management.
Balance Sheet
60
Neutral
The balance sheet shows a strong equity position with a high equity ratio, indicating financial stability. The company has managed to maintain a low debt-to-equity ratio, suggesting prudent financial management. However, the declining stockholders' equity over the years raises concerns about the company's ability to generate returns for shareholders.
Cash Flow
50
Neutral
Cash flow analysis reveals fluctuations, with free cash flow turning negative in 2024 after being positive in previous years. The operating cash flow to net income ratio indicates inefficiencies in converting income into cash. Despite this, the company has maintained a positive free cash flow to net income ratio in earlier years, highlighting some strengths in cash generation.
BreakdownTTMDec 2024Dec 2023Dec 2022Dec 2021Dec 2020
Income Statement
Total Revenue599.75M584.54M317.35M134.16M165.94M198.48M
Gross Profit57.34M57.49M23.85M-3.81M39.19M73.86M
EBITDA-3.94M1.54M7.42M9.15M40.77M68.89M
Net Income-34.32M-12.75M-10.09M-8.94M21.18M43.82M
Balance Sheet
Total Assets507.74M492.84M492.18M354.94M380.21M300.02M
Cash, Cash Equivalents and Short-Term Investments249.97M239.94M269.21M187.91M182.29M109.48M
Total Debt79.44M58.85M40.73M0.000.0013.00M
Total Liabilities228.07M189.16M176.29M29.05M45.51M77.07M
Stockholders Equity279.67M303.68M315.88M325.90M334.71M222.95M
Cash Flow
Free Cash Flow43.01M-8.73M44.84M5.61M-11.78M80.52M
Operating Cash Flow47.74M-7.07M46.47M16.23M24.52M82.60M
Investing Cash Flow-55.42M-42.07M-1.62M-10.63M-35.47M-1.98M
Financing Cash Flow33.70M11.55M36.15M-11.00K83.79M-9.61M

Deyun Holding Ltd. Technical Analysis

Technical Analysis Sentiment
Neutral
Last Price9.25
Price Trends
50DMA
8.02
Negative
100DMA
8.64
Negative
200DMA
8.05
Negative
Market Momentum
MACD
-0.06
Negative
RSI
55.09
Neutral
STOCH
63.00
Neutral
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For HK:1440, the sentiment is Neutral. The current price of 9.25 is above the 20-day moving average (MA) of 7.43, above the 50-day MA of 8.02, and above the 200-day MA of 8.05, indicating a neutral trend. The MACD of -0.06 indicates Negative momentum. The RSI at 55.09 is Neutral, neither overbought nor oversold. The STOCH value of 63.00 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Neutral sentiment for HK:1440.

Deyun Holding Ltd. Peers Comparison

Overall Rating
UnderperformOutperform
Sector (61)
Financial Indicators
Name
Overall Rating
Market Cap
P/E Ratio
ROE
Dividend Yield
Revenue Growth
EPS Growth
69
Neutral
HK$1.09B8.393.36%7.85%-5.37%25.20%
65
Neutral
HK$21.21B6.4317.00%5.31%1.77%16.24%
61
Neutral
$18.38B12.79-2.54%3.03%1.52%-15.83%
56
Neutral
HK$915.80M-29.90-1.52%5.55%0.37%-331.54%
55
Neutral
HK$16.47B-45.91-2.45%3.48%1.52%-373.77%
49
Neutral
HK$9.54B-268.03-11.48%10.08%-525.53%
49
Neutral
HK$1.94B-51.32-1.08%-23.46%-126.64%
* Consumer Cyclical Sector Average
Performance Comparison
Ticker
Company Name
Price
Change
% Change
HK:1440
Deyun Holding Ltd.
7.88
2.69
51.83%
HK:0336
Huabao International Holdings
4.60
2.58
127.72%
HK:0408
Yip's Chemical Holdings
1.91
0.59
44.37%
HK:3318
China Boton Group Co., Ltd.
1.75
0.23
15.13%
HK:0546
Fufeng Group Limited
8.46
3.54
71.88%
HK:1986
Tsaker New Energy Tech Co., Limited
0.90
0.12
15.38%

Deyun Holding Ltd. Corporate Events

Star Shine Tightens Audit Committee Terms to Strengthen Governance
Dec 19, 2025

Star Shine Holdings Group Limited has adopted amended terms of reference for its audit committee, effective 19 December 2025, setting out its structure, membership criteria and operational procedures in line with Hong Kong Listing Rules. The revised framework formalizes requirements such as a minimum of three non-executive directors on the committee, a majority being independent non-executive directors with at least one member having appropriate accounting or financial expertise, restrictions on former audit-firm partners, clear rules on conflicts of interest, and provisions on chairmanship, secretary appointment and quorum, reinforcing the company’s corporate governance and compliance oversight.

The most recent analyst rating on (HK:1440) stock is a Hold with a HK$9.00 price target. To see the full list of analyst forecasts on Deyun Holding Ltd. stock, see the HK:1440 Stock Forecast page.

Star Shine Holdings Tightens Remuneration Committee Governance Framework
Dec 19, 2025

Star Shine Holdings Group Limited has updated and adopted revised terms of reference for its Remuneration Committee, effective 19 December 2025, setting out formal rules on membership, composition, independence requirements, term of office, and procedures for handling conflicts of interest. The document strengthens the committee’s governance framework by stipulating that a majority of members, including the chairman, must be independent non-executive directors, defining quorum and meeting frequency, and allowing use of electronic meetings and external advisers, thereby reinforcing the company’s oversight of directors’ and senior management remuneration and aligning its corporate governance practices more closely with market expectations.

The most recent analyst rating on (HK:1440) stock is a Hold with a HK$9.00 price target. To see the full list of analyst forecasts on Deyun Holding Ltd. stock, see the HK:1440 Stock Forecast page.

Star Shine Holdings Tightens Nomination Committee Rules to Bolster Board Governance
Dec 19, 2025

Star Shine Holdings Group Limited has updated the terms of reference for its nomination committee, originally adopted in December 2020 and amended on 19 December 2025, to formalize the structure, composition and operation of the board-level body responsible for director nominations. The revised framework mandates that the committee be composed of at least three directors with a majority of independent non-executive directors, include members of different genders, and be chaired by the board chairman or an independent non-executive director, with defined rules on conflicts of interest, quorum, meeting frequency and secretarial support. These changes reinforce the company’s corporate governance practices by strengthening oversight of board appointments, promoting diversity and independence on the board, and providing clearer procedures that aim to enhance transparency and accountability for shareholders and other stakeholders.

The most recent analyst rating on (HK:1440) stock is a Hold with a HK$9.00 price target. To see the full list of analyst forecasts on Deyun Holding Ltd. stock, see the HK:1440 Stock Forecast page.

Star Shine Holdings Revamps Company Secretarial and Governance Roles
Dec 19, 2025

Star Shine Holdings Group Limited has announced a change in its key corporate governance roles, with company secretary, authorised representative and process agent Ms. Xu Jing stepping down effective 19 December 2025; she has confirmed there is no disagreement with the board and no matters requiring shareholder attention. The company has appointed Ms. Law Wing Ka, an internal employee with extensive company secretarial and compliance experience in Hong Kong-listed firms and relevant professional qualifications, to assume all three roles from the same date, positioning the move as part of ongoing efforts to enhance corporate governance by ensuring day-to-day, in-house professional support for the board.

The most recent analyst rating on (HK:1440) stock is a Hold with a HK$9.00 price target. To see the full list of analyst forecasts on Deyun Holding Ltd. stock, see the HK:1440 Stock Forecast page.

Star Shine Shareholders Approve New Framework Agreement and Share Option Scheme at EGM
Dec 19, 2025

Star Shine Holdings Group Limited announced that all ordinary resolutions proposed at its extraordinary general meeting on 19 December 2025 were duly passed by way of poll, with all directors attending in person or electronically and Computershare Hong Kong Investor Services Limited acting as scrutineer. Independent shareholders approved a new framework agreement with executive director Mr. Tsoi Wing Sing and the related annual caps for continuing connected transactions through 2028, while the broader shareholder base endorsed the adoption of a new share option scheme and the termination of the existing one, signaling continued support for the company’s connected-transaction framework and long-term equity incentive arrangements.

The most recent analyst rating on (HK:1440) stock is a Hold with a HK$9.00 price target. To see the full list of analyst forecasts on Deyun Holding Ltd. stock, see the HK:1440 Stock Forecast page.

Star Shine Holdings Partners with Netflix for ‘Stranger Things’ Merchandise
Dec 9, 2025

Star Shine Holdings Group Limited has announced that its wholly-owned subsidiary has entered into a licensing agreement with Netflix CPX, LLC to use intellectual property from the series ‘Stranger Things’ for merchandise production and sales in Hong Kong and Macau. This strategic partnership is expected to enhance Star Shine’s market position and corporate image, offering potential business expansion in the intellectual property sector and generating additional returns for the company and its shareholders.

The most recent analyst rating on (HK:1440) stock is a Hold with a HK$9.00 price target. To see the full list of analyst forecasts on Deyun Holding Ltd. stock, see the HK:1440 Stock Forecast page.

Star Shine Holdings Announces Key Resolutions at Upcoming EGM
Dec 2, 2025

Star Shine Holdings Group Limited has announced an extraordinary general meeting to discuss and approve several resolutions. The key resolutions include the approval of a New Framework Agreement with executive director Mr. Tsoi Wing Sing, which outlines continuing connected transactions for the next three years, and the adoption of a New Share Option Scheme. These resolutions aim to strengthen the company’s governance and operational framework, potentially impacting its market positioning and shareholder value.

The most recent analyst rating on (HK:1440) stock is a Hold with a HK$9.00 price target. To see the full list of analyst forecasts on Deyun Holding Ltd. stock, see the HK:1440 Stock Forecast page.

Star Shine Holdings Renews Framework Agreement with Mr. Tsoi’s Companies
Nov 7, 2025

Star Shine Holdings Group Limited, a company incorporated in the Cayman Islands, has announced the renewal of its existing framework agreement with Mr. Tsoi’s Associated Companies. This agreement, which involves the manufacture and supply of footwear to the Group, will extend from January 1, 2026, to December 31, 2028. The transactions under this new agreement are classified as continuing connected transactions due to Mr. Tsoi’s role as an executive director and controlling shareholder. The proposed annual caps for these transactions exceed 5%, requiring reporting, annual review, and independent shareholders’ approval under the Listing Rules. An Extraordinary General Meeting (EGM) will be convened for shareholders to consider and approve these transactions.

The most recent analyst rating on (HK:1440) stock is a Hold with a HK$9.00 price target. To see the full list of analyst forecasts on Deyun Holding Ltd. stock, see the HK:1440 Stock Forecast page.

Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

Disclaimer

This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.Date of analysis: Oct 31, 2025