SHE/300860 (SHE/300860)

Shenzhen Stock Exchange: SHE/300860 · CNY

CN¥34.1

+0.39 (+1.2%)· Recorded snapshot

Market cap	6.4B
Revenue (ttm)	155.7M
Net income (ttm)	-33.6M
EPS (ttm)	-CN¥0.18
Shares out	188.5M
Dividend	CN¥0.21 (0.62%)
Volume	6,491,404
Beta	0.78

Market data

Price

Recent price action with selectable time range.

Financial snapshot

Revenue (ttm): 155.7M
Net income (ttm): -33.6M
EPS (ttm): -CN¥0.18
Market cap: 6.4B

Calendar

Next earnings

Upcoming earnings date and setup when available.

Upcoming

DateLoading

Window—

EPS estimate—

Revenue estimate—

Sector percentile context

Refreshed 2026-10-28 19:55 UTC

Forward P/En/a

P25 n/aP50 n/aP75 n/a

Trailing P/En/a

P25 n/aP50 n/aP75 n/a

ROE-1.1

P25 n/aP50 n/aP75 n/a

ROIC-31.1

P25 n/aP50 n/aP75 n/a

Benchmarks · 1M

All SHE/300860 indicators

Market & fundamental data

Available fields

212

Groups with data

Currency

CNY

Showing 212 of 212 available metrics for this ticker.

Profile and market data

Ticker identity, listing, currency, market cap, and source dates.

Metric	Value
Amount currency	CNY
Country	China
Country code	CN
Earnings date	2026-10-29
Employees	283
Employees change	-64
Employees growth	-18.44%
Enterprise value	CNY 3.6B
Exchange	Shenzhen Stock Exchange
Financial currency	CNY
Financial report date	2026-06-30
First seen	2026-05-10
Fiscal year end	December
Founded	2002
Industry	Entertainment
Is primary listing	Yes
ISIN number	CNE100004744
Last earnings date	2026-08-29
Last refreshed	2026-10-28
Last stock split date	2024-05-17
Last stock split type	Forward
Market cap	CNY 6.4B
Next earnings date	2026-10-29
Price	CNY 34.09
Price currency	CNY
Sector	Communication Services
SIC code	7389
Stock price date	2026-10-28
Symbol	she/300860
Website	https://www.fssjart.com

Valuation

Multiples, yields, enterprise-value ratios, and valuation checks.

Metric	Value
Average P/E ratio (3Y)	113.4x
Average P/E ratio (5Y)	126.93x
Earnings yield	-0.54%
EV/FCF	122.45x
EV/Sales	23.02x
FCF / EV yield	0.82%
FCF yield	0.46%
Industry forward P/E	41.64x
P/B ratio	2.07x
P/FCF ratio	219.54x
P/OCF ratio	153.43x
P/S ratio	41.27x
Price / tangible book value	2.11x
Sector forward P/E	15.97x
Sector P/E	53.73x

Profitability

Margins, returns on capital, cash conversion, and quality metrics.

Metric	Value
EBIT margin	-50.05%
EBITDA margin	-36.11%
FCF margin	18.8%
Gross margin	10.98%
Operating margin	-50.05%
Pretax margin	-24.57%
Profit margin	-21.56%
Profit per employee	CNY -118,580
Revenue per employee	CNY 550,015
ROA	-1.43%
ROA (5Y)	-0.23%
ROCE	-2.52%
ROE	-1.08%
ROE (5Y)	1.58%
ROIC	-31.13%
ROIC (5Y)	-6.7%
Tax / revenue	-2.87%

Growth

Revenue, earnings, cash-flow, and forward growth indicators.

Metric	Value
EPS growth years	0
FCF growth	149.73%
FCF growth 3Y	-7.26%
FCF growth 5Y	-19.82%
Gross profit growth	-89.46%
Gross profit growth (Q)	-75.08%
Gross profit growth 3Y	-31.5%
Gross profit growth 5Y	-43.89%
Net income growth years	0
OCF growth	-3.51%
OCF growth 3Y	-14.86%
OCF growth 5Y	-17.36%
Revenue growth	-72.96%
Revenue growth (Q)	-80.21%
Revenue growth (QoQ)	-78.25%
Revenue growth 3Y	-11.73%
Revenue growth 5Y	-27.45%
Revenue growth years	0

Financial statements

Income-statement and cash-flow amounts, totals and per share.

Metric	Value
Capital expenditures	CNY -12.6M
Depreciation and amortization	CNY 21.7M
EBIT	CNY -77.9M
EBITDA	CNY -56.2M
EPS	CNY -0.18
FCF per share	CNY 0.16
Financing cash flow	CNY -53.8M
Free cash flow	CNY 29.3M
Gross profit	CNY 17.1M
Income taxes	CNY -4.5M
Investing cash flow	CNY 1.1B
Net borrowing	CNY -12M
Net cash flow	CNY 1.1B
Net income	CNY -33.6M
Operating income	CNY -77.9M
Revenue	CNY 155.7M

Financial strength

Debt, cash, solvency, accounting-quality, and balance-sheet signals.

Metric	Value
Altman Z-Score	13.48
Book value per share	CNY 16.34
Debt / equity	0
Debt / FCF	0.21
Goodwill	CNY 28.2M
Interest coverage	-150.89
Long-term assets	CNY 212M
Long-term liabilities	CNY 518,854
Net cash (debt)	CNY 2.9B
Net cash / market cap	44.48%
Net cash growth	0.87%
Net debt / equity	-0.92
Net debt / FCF	-97.66
Piotroski F-Score	3
Property, plant and equipment	CNY 50M
Shareholders' equity	CNY 3.1B
Tangible book value	CNY 3.1B
Tangible book value per share	CNY 16.19
Total assets	CNY 3.4B
Total cash	CNY 2.9B
Total debt	CNY 6.3M
Total liabilities	CNY 255.2M
WACC	8.53%

Liquidity

Current-asset coverage and working-capital efficiency metrics.

Metric	Value
Asset turnover	0.05
Current assets	CNY 3.1B
Current liabilities	CNY 254.6M
Current ratio	12.33
Inventory turnover	2.93
Net working capital	CNY 27M
Quick ratio	11.89
Working capital	CNY 2.9B
Working capital turnover	0.05

Dividends and buybacks

Dividend yield, payout, buybacks, and shareholder-yield indicators.

Metric	Value
Buyback yield / dilution	5.91%
Dividend growth	0%
Dividend growth (3Y)	61.34%
Dividend growth years	0
Dividend payment date	2026-05-26
Dividend payment years	3
Dividend payout frequency	Annual
Dividend per share	CNY 0.21
Dividend yield	0.62%
Ex-dividend date	2026-05-26
FCF payout ratio	135.24%
Last dividend	CNY 0.21
Shareholder yield	6.52%

Performance and technicals

Returns, volatility, beta, momentum, RSI, and moving-average context.

Metric	Value
150-day SMA	CNY 26.45
1D price change	1.16%
1M price change	16.35%
1M total return	16.35%
1W price change	15.33%
1W total return	15.33%
1Y price change	25.52%
1Y return CAGR	26.57%
1Y total return	26.55%
20-day SMA	CNY 30.08
200-day SMA	CNY 26.86
3M price change	47.38%
3M total return	47.38%
3Y price change	-0.18%
3Y return CAGR	1.07%
3Y total return	3.25%
50-day SMA	CNY 29.20
50-day SMA vs 200-day SMA	50over200
52-week high	CNY 36.07
52-week high date	2026-10-27
52-week low	CNY 22.35
52-week low date	2026-07-24
5Y price change	22.38%
5Y return CAGR	4.86%
5Y total return	26.78%
6M price change	36.2%
6M total return	37.32%
All-time high	CNY 90.98
All-time high date	2020-08-24
All-time low	CNY 19.43
All-time low date	2024-07-25
Average true range (ATR)	CNY 2.06
Average volume	4.5M
Beta (1Y)	0.36
Beta (2Y)	0.54
Beta (5Y)	0.78
Change from 52-week high	-5.49%
Change from 52-week low	52.53%
Change from all-time high	-62.53%
Change from all-time low	75.45%
Change from open	23.07%
Day's gap	-17.8%
Dollar volume	CNY 221.3M
High price	CNY 34.70
Low price	CNY 27.70
Monthly RSI	61.38
Open price	CNY 27.70
Position in 52-week range	91.29%
Previous close	CNY 33.70
Price vs 150-day SMA	28.87%
Price vs 20-day SMA	13.34%
Price vs 200-day SMA	26.94%
Price vs 50-day SMA	16.77%
Relative volume	1.46
RSI	65.84
Sharpe ratio	0.68
Sharpe ratio (3Y)	0.07
Sharpe ratio (5Y)	0.21
Sortino ratio	1.33
Sortino ratio (3Y)	0.23
Sortino ratio (5Y)	0.45
Volume	6.5M
Weekly RSI	67.74
YTD price change	27.2%
YTD total return	28.25%

Ownership and float

Institutional, insider, float, short-interest, and share-count fields.

Metric	Value
Float	66.2M
Shares change (QoQ)	33.14%
Shares change (YoY)	-5.91%
Shares held by insiders	55.92%
Shares held by institutions	4.61%
Shares outstanding	188.5M

Deeper analysis on SHE/300860

14 sections in the full report · jump straight to what you need

Forecast

Base and Bull forecast paths with report-date return framing.

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Valuation

Fair-value bridge, DCF, owner earnings, and peer multiples.

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Sensitivity

Cost-of-equity and terminal-growth stress table.

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Risks

Kill scenarios, soft-pass flags, and downside catalysts.

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Earnings

Next earnings setup and beat / inline / miss thresholds.

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Position sizing

Entry, exit, conviction, and quarterly monitoring rules.

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Financials

Revenue, margins, cash flow, and balance-sheet context.

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Peers

Relative valuation and profitability against the cohort.

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Moat

Economic-profit evidence and competitive advantage risk.

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Industry cycle

Sector phase, capital cycle, and secular tailwinds.

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Frequently asked questions

About this SHE/300860 report

Is a complete SHE/300860 research report available?

No complete published report is available for she/300860 (SHE/300860) on this page. Market-directory data, when present, is not a substitute for a validated stock analysis.

SHE/300860 (SHE/300860)

Price

Financial snapshot

Fair-value bridge

Latest news · SHE/300860

Valuation

Profitability

Balance sheet

Trading

Next earnings

Sector percentile context

All SHE/300860 indicators

Profile and market data

Valuation

Profitability

Growth

Financial statements

Financial strength

Liquidity

Dividends and buybacks

Performance and technicals

Ownership and float

Deeper analysis on SHE/300860

Frequently asked questions