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Quali-Smart Holdings Ltd. (HK:1348)
:1348
Hong Kong Market
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Quali-Smart Holdings Ltd. (1348) AI Stock Analysis

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HK:1348

Quali-Smart Holdings Ltd.

(1348)

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Neutral 42 (OpenAI - Gpt-5.6Sol)
Rating:42Neutral
Price Target:
HK$0.16
â–²(13.57% Upside)
Action:Reiterated
Date:08/04/26
The score is driven primarily by weak financial performance—severe multi-year revenue contraction, persistently deep losses, and a sharp swing to negative operating/free cash flow in 2026. Technicals add modest pressure with the stock trading below key short- and mid-term moving averages and negative MACD, while valuation is constrained by a negative P/E and lack of dividend support.
Positive Factors
Moderate and improving leverage
Debt remains below equity and the debt-to-equity ratio improved year over year, providing some balance-sheet support despite the company’s losses. This relative deleveraging may reduce financial strain and preserve more flexibility than a highly leveraged capital structure.
Negative Factors
Severe long-term revenue contraction
The prolonged collapse in revenue indicates substantial erosion of business scale and market activity rather than a temporary fluctuation. A smaller revenue base reduces operating leverage, limits reinvestment capacity, and makes restoring sustainable profitability more difficult.
Read all positive and negative factors
Positive Factors
Negative Factors
Moderate and improving leverage
Debt remains below equity and the debt-to-equity ratio improved year over year, providing some balance-sheet support despite the company’s losses. This relative deleveraging may reduce financial strain and preserve more flexibility than a highly leveraged capital structure.
Read all positive factors

Quali-Smart Holdings Ltd. (1348) vs. iShares MSCI Hong Kong ETF (EWH)

Quali-Smart Holdings Ltd. Business Overview & Revenue Model

Company Description
Quali-Smart Holdings Limited, an investment holding firm established in 2012 and headquartered in Tsuen Wan, Hong Kong, operates through two primary business segments: the production and distribution of toys, and the delivery of financial services...
How the Company Makes Money
null...

Quali-Smart Holdings Ltd. Financial Statement Overview

Summary
Financial performance is very weak: revenue has collapsed over several years (485.8M in 2021 to 26.6M in 2026) with a further sharp YoY decline in 2026, profitability is deeply negative (2026 net margin ~-94%) and gross margin fell to ~5.7%. Cash flow deteriorated materially with 2026 operating cash flow and free cash flow both at -25.4M. Balance sheet leverage is not extreme (~0.78x debt/equity in 2026), but the asset/equity base has shrunk substantially, limiting flexibility.
Income Statement
12
Very Negative
Balance Sheet
34
Negative
Cash Flow
18
Very Negative
BreakdownTTMMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
Income Statement
Total Revenue41.46M26.63M71.93M177.26M341.80M448.65M
Gross Profit15.78M1.51M23.48M28.00M44.93M54.44M
EBITDA-9.18M-13.07M-5.55M-59.61M-50.01M-75.13M
Net Income-18.43M-25.02M-17.87M-73.94M-72.32M-94.37M
Balance Sheet
Total Assets67.65M27.76M164.65M176.55M243.88M381.51M
Cash, Cash Equivalents and Short-Term Investments44.19M22.44M84.03M78.02M61.95M60.48M
Total Debt27.41M10.24M43.55M38.86M45.26M74.70M
Total Liabilities40.20M14.55M126.36M120.38M117.41M182.80M
Stockholders Equity27.45M13.21M38.24M56.11M126.39M198.71M
Cash Flow
Free Cash Flow18.36M-25.36M11.93M23.47M29.42M-48.28M
Operating Cash Flow18.40M-25.36M11.95M23.68M35.10M-42.12M
Investing Cash Flow-13.76M49.25M-36.00M-19.86M13.39M13.20M
Financing Cash Flow-19.16M-35.02M-7.92M-8.23M-47.02M10.21M

Quali-Smart Holdings Ltd. Technical Analysis

Technical Analysis Sentiment
Negative
Last Price0.14
Price Trends
50DMA
0.22
Negative
100DMA
0.25
Negative
200DMA
0.21
Negative
Market Momentum
MACD
-0.01
Negative
RSI
34.13
Neutral
STOCH
54.73
Neutral
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For HK:1348, the sentiment is Negative. The current price of 0.14 is below the 20-day moving average (MA) of 0.18, below the 50-day MA of 0.22, and below the 200-day MA of 0.21, indicating a bearish trend. The MACD of -0.01 indicates Negative momentum. The RSI at 34.13 is Neutral, neither overbought nor oversold. The STOCH value of 54.73 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for HK:1348.

Quali-Smart Holdings 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
71
Outperform
HK$1.85B4.836.09%4.55%0.34%40.53%
61
Neutral
$18.38B12.79-2.54%3.03%1.52%-15.83%
56
Neutral
HK$1.03B-4.18-5.52%9.00%-18.78%42.15%
53
Neutral
HK$527.78M-75.00-0.68%15.05%-23.66%-152.03%
50
Neutral
HK$200.00M-33.06-36.67%92.02%1.90%11.43%
45
Neutral
HK$186.32M-0.78-14.23%1.22%4.04%-16.43%
42
Neutral
HK$244.72M-10.82-123.07%1.00%-61.76%75.15%
* Consumer Cyclical Sector Average
Performance Comparison
Ticker
Company Name
Price
Change
% Change
HK:1348
Quali-Smart Holdings Ltd.
0.18
0.05
41.54%
HK:1086
Goodbaby International Holdings
1.10
-0.16
-12.97%
HK:0869
Playmates Toys
0.48
-0.11
-18.64%
HK:0635
Playmates Holdings
0.50
0.02
5.04%
HK:0180
Kader Holdings Co. Ltd.
0.20
-0.03
-11.76%
HK:3830
Kiddieland International Ltd.
0.21
0.13
177.03%

Quali-Smart Holdings Ltd. Corporate Events

Quali-Smart Sets 2026 AGM to Renew Board, Auditor and Share Issuance Mandate
Sep 4, 2026
Quali-Smart Holdings Ltd. has called its annual general meeting for 28 September 2026 in Central, Hong Kong, where shareholders will vote on adopting the audited consolidated financial statements and directors’ and auditor’s reports fo...
Quali-Smart shifts to new .com corporate website for disclosures
Sep 2, 2026
Quali-Smart Holdings Ltd. has updated its corporate website address from a Hong Kong-specific domain to a global “.com” domain, effective 2 September 2026. The change centralises investor information, with all exchange-filed announceme...
Quali-Smart’s Toy Sales Slump Deepens Losses and Triggers Dividend Halt
Jun 29, 2026
Quali-Smart Holdings reported that revenue from continuing operations for the year ended 31 March 2026 nearly halved to HK$26.6 million, driven by a 50.3% decline in its Toys Division, where sales fell to HK$25.9 million. Gross profit from toys dr...
Quali-Smart Warns of Wider FY2026 Loss on Weaker Toy Sales
Jun 26, 2026
Quali-Smart Holdings Limited has issued a profit warning, revealing that based on preliminary unaudited figures it expects to post a loss of about HK$25 million for the year ended 31 March 2026, a roughly 39.7% wider loss than the HK$17.9 million ...
Quali-Smart Sets June Board Meeting to Approve Annual Results and Mull Final Dividend
Jun 16, 2026
Quali-Smart Holdings Ltd. has scheduled a board meeting for 29 June 2026 to review and approve the Group’s audited annual results for the financial year ended 31 March 2026. The board will also consider the declaration of a final dividend, s...
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: Aug 04, 2026