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Deyun Holding Ltd. (1440) AI Stock Analysis

HK:1440

Deyun Holding Ltd.

(HKEX:1440)

Select Model
Rating:39Underperform
Price Target:HKD 12.50â–¼(-20.94% Downside)
Action:downgraded
Date:10/27/26

The score is primarily constrained by persistent losses, negative recent cash flow, and worsening leverage. Bearish technical trends and an unfavorable negative P/E further weaken the outlook, although oversold momentum readings provide limited potential for a rebound.

Positive Factors
Demonstrated Prior ProfitabilityHistorical profitability shows that the company has previously converted its operations into earnings, providing evidence of an established earnings model rather than permanent inability to generate profit. However, restoring that capability will depend on reversing the recent deterioration.
Negative Factors
Revenue and Profitability DeteriorationThe simultaneous decline in revenue and sharp widening of net losses indicates weakening operating performance rather than a minor earnings fluctuation. Low gross margin and negative EBIT and EBITDA margins further suggest limited current earnings resilience and make a near-term recovery more difficult.

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

-50%-25%0%25%50%75%100%125%150%HK:1440+71.66%EWH+7.37%Dec '25Jan '26Feb '26Mar '26Apr '26May '26Jun '26Jul '26Aug '26Sep '26Oct '26
Market Cap
HKD 19.92B
Dividend Yield
―
Average Volume (3M)
2.13M
Price to Earnings (P/E)
-335.4
Beta (1Y)
-0.23
Revenue Growth
-33.27%
EPS Growth
-49.32%
Country
Hong Kong
Employees
399
Sector
Consumer Cyclical
Sector Strength
61
Industry
Apparel - Footwear & Accessories

Deyun Holding Ltd. Business Overview & Revenue Model

Company Description

Star Shine Holdings Group Limited, an investment holding company, engages in the manufacturing of lace and provision of dyeing services, and footwear business in Mainland China and Hong Kong. It offers lace for use in the production of branded linger...

Deyun Holding Ltd. Financial Statement Overview

Summary

Weak overall financial performance: the income statement score is 28 due to escalating losses and thin margins, the balance sheet score is 52 despite adequate asset coverage because leverage increased, and the cash flow score is 35 after operating cash flow turned negative.

Income Statement

28Negative

Balance Sheet

52Neutral

Cash Flow

35Negative
Financial statement breakdown
BreakdownTTMDec 2025Dec 2024Dec 2023Dec 2022Dec 2021
Income Statement
Total Revenue384.40M500.49M584.54M317.35M134.16M165.94M
Gross Profit54.97M51.63M57.49M23.85M-3.81M39.19M
EBITDA4.45M-8.16M141.00K7.42M9.15M40.77M
Net Income-50.24M-95.75M-12.75M-10.09M-8.94M21.18M
Balance Sheet
Total Assets397.35M391.12M492.84M492.18M354.94M380.21M
Cash, Cash Equivalents and Short-Term Investments264.26M243.46M239.94M269.21M187.91M182.29M
Total Debt73.87M104.30M58.85M40.73M00
Total Liabilities153.44M186.79M189.16M176.29M29.05M45.51M
Stockholders Equity243.92M204.34M303.68M315.88M325.90M334.71M
Cash Flow
Free Cash Flow-4.85M-21.06M-8.73M44.84M5.61M-11.78M
Operating Cash Flow-2.48M-15.21M-7.07M46.47M16.23M24.52M
Investing Cash Flow-30.90M-9.38M-42.07M-1.62M-10.63M-35.47M
Financing Cash Flow5.35M36.67M11.55M36.15M-11.00K83.79M

Deyun Holding Ltd. Technical Analysis

Technical Analysis SentimentPositive
Last Price15.81

Price Trends

50DMA16.42Negative
100DMA15.22Positive
200DMA13.70Positive

Market Momentum

MACD-0.65Positive
RSI45.02Neutral
STOCH47.23Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For HK:1440, the sentiment is Positive. The current price of 15.81 is below the 20-day moving average (MA) of 17.22, below the 50-day MA of 16.42, and above the 200-day MA of 13.70, indicating a neutral trend. The MACD of -0.65 indicates Positive momentum. The RSI at 45.02 is Neutral, neither overbought nor oversold. The STOCH value of 47.23 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for HK:1440.

Deyun Holding Ltd. Peers Comparison

Overall Rating

UnderperformOutperform
Sector (61)

Financial Indicators

HK:1440 against its peers
NameOverall RatingMarket CapP/E RatioROEDividend YieldRevenue GrowthEPS Growth
HK:1836HK:183673OutperformHKD 11.01B11.2111.35%10.32%2.33%-22.20%
HK:0551HK:055172OutperformHKD 21.96B7.276.60%9.49%-3.17%-24.14%
HK:1361HK:136168NeutralHKD 10.13B6.0112.73%7.16%13.07%17.56%
HK:1910HK:191068NeutralHKD 17.97B8.3416.79%6.20%1.27%-8.74%
HK:0210HK:021067NeutralHKD 573.68M5.0411.96%6.90%1.49%-9.08%
Sector *61Neutral$18.38B12.79-2.54%3.03%1.52%-15.83%
HK:1440HK:144039UnderperformHKD 19.92B-335.38-22.42%―-33.27%-49.32%

* Consumer Cyclical Sector Average

Performance Comparison

0%50%100%HK:1440HK:1910HK:0210HK:1836HK:1361HK:0551Dec '25Jan '26Feb '26Mar '26Apr '26May '26Jun '26Jul '26Aug '26Sep '26Oct '26
HK:1440 and its peers over the selected period
Show on chartTickerCompany NamePriceChange% Change
HK:1440Deyun Holding Ltd.15.816.6472.41%
HK:1910Samsonite International OTC12.92-2.53-16.39%
HK:0210Daphne International Holdings 0.29-0.11-27.86%
HK:1836Stella International Holdings 13.08-2.02-13.38%
HK:1361361 Degrees International 4.67-0.82-14.91%
HK:0551Yue Yuen Industrial (Holdings) 13.700.665.09%

Deyun Holding Ltd. Corporate Events

Star Shine Moves to Divest Subsidiary Circle Time in Connected Transaction

Oct 23, 2026

Star Shine Holdings Group Limited has agreed to sell the entire issued share capital of its wholly owned subsidiary Circle Time, along with assigning all benefits and interests in the related sale loan, to a substantial shareholder through a sale and...

Star Shine Holdings Calls EGM to Approve Four-for-One Share Subdivision

Oct 13, 2026

Star Shine Holdings Group Limited, incorporated in the Cayman Islands and listed on the Hong Kong Stock Exchange, maintains its principal share registration and transfer functions in Hong Kong. Its board includes executive and independent non-executi...

Star Shine Plans Share Subdivision and Smaller Board Lots on HKEX

Oct 9, 2026

Star Shine Holdings Group Limited plans to subdivide each existing share of HK$0.01 into four shares of HK$0.0025, increasing the number of issued shares to 5.04 billion while keeping the authorised share capital at HK$100 million. The rights of shar...

Star Shine Swings to Interim Profit Despite Sharp Revenue Decline

Aug 27, 2026

Star Shine Holdings Group Limited reported interim revenue of about RMB162.8 million for the six months ended 30 June 2026, down 43.6% year on year, yet its gross profit rose 14.8% to roughly RMB32.1 million. The improvement in gross profitability de...

Star Shine Holdings Sets August Board Meeting to Review Interim Results and Dividend

Aug 14, 2026

Star Shine Holdings Group Limited has scheduled a board meeting for 27 August 2026 to review and approve the group’s interim results for the six months ended 30 June 2026. The directors will also consider the declaration of an interim dividend,...

Star Shine forecasts return to profit on IP merchandise strength and AI-focused investments

Aug 13, 2026

Star Shine Holdings Group Limited expects to swing to a net profit of at least RMB24 million for the six months ended 30 June 2026, compared with a loss of about RMB22.5 million a year earlier, driven by strong IP merchandise performance and non-cash...

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 27, 2026