$STFS

Star Fashion Culture Holdings Ltd

CIK:0002003061|SEC Filings

Consolidated Statements of Operations and Comprehensive Income	12 Months Ended
	Jun. 30, 2025 CNY (¥) ¥ / shares shares	Jun. 30, 2025 USD ($) $ / shares shares	Jun. 30, 2024 CNY (¥) ¥ / shares shares	Jun. 30, 2023 CNY (¥) ¥ / shares shares
Income Statement [Abstract]
Revenues	¥ 120,789,049	$ 16,861,501	¥ 108,805,302	¥ 69,039,405
Cost of revenues	(113,928,804)	(15,903,848)	(91,812,080)	(49,526,432)
Gross profit	6,860,245	957,653	16,993,222	19,512,973
Operating expenses
Selling and marketing expenses	(72,432,883)	(10,111,241)	(1,597,633)	(1,687,227)
General and administrative expenses	(64,147,931)	(8,954,706)	(1,338,931)	(7,170,716)
Total operating expenses	(136,580,814)	(19,065,947)	(2,936,564)	(8,857,943)
Income/(loss) from operations	(129,720,569)	(18,108,294)	14,056,658	10,655,030
Other(expenses)/income, net
Financial expenses, net income	110,393	15,410	(225,227)	(450,342)
Government subsidies	1,039	145	1,000,065	340
Other income, net			114,891	235,423
Total other (expenses)/income, net	111,432	15,555	889,729	(214,579)
Income/(loss) before income tax expenses	(129,609,137)	(18,092,739)	14,946,387	10,440,451
Income tax expenses	(1,222,137)	(170,604)	(3,736,864)	(2,622,691)
Net income/(loss)	(130,831,274)	(18,263,343)	11,209,523	7,817,760
Total comprehensive income/(loss)	¥ (130,831,274)	$ (18,263,343)	¥ 11,209,523	¥ 7,817,760
Net profit/(loss) per share basic (in Dollars per share and Yuan Renminbi per share) \| (per share)	¥ (13.08)	$ (1.83)	¥ 1.12	¥ 0.78
Net profit/(loss) per share diluted (in Dollars per share and Yuan Renminbi per share) \| (per share)	¥ (13.08)	$ (1.83)	¥ 1.12	¥ 0.78
Weighted average shares outstanding used in calculating basic loss per share (in Shares)	10,000,000	10,000,000	10,000,000	10,000,000
Weighted average shares outstanding used in calculating diluted loss per share (in Shares)	10,000,000	10,000,000	10,000,000	10,000,000

Consolidated Statements of Cash Flows	12 Months Ended
Consolidated Statements of Cash Flows	Jun. 30, 2025 CNY (¥)	Jun. 30, 2025 USD ($)	Jun. 30, 2024 CNY (¥)	Jun. 30, 2023 CNY (¥)
Cash flows from operating activities:
Net income/(loss)	¥ (130,831,274)	$ (18,263,343)	¥ 11,209,523	¥ 7,817,760
Adjustments to reconcile net income to net cash (used in)/provided by operating activities:
Allowance/(reversal of allowance for credit losses	9,125,428	1,273,861	(344,330)	5,216,045
Amortization of operating lease right-of-use assets			118,320	461,070
Share-based compensation	119,596,950	16,695,091
Deferred tax assets	1,217,929	170,016	86,082	(1,304,011)
Changes in operating assets and liabilities:
Accounts receivable	(11,435,022)	(1,596,268)	(26,005,178)	(9,140,806)
Advance to suppliers	(17,871,377)	(2,494,748)	16,496,102	(10,118,390)
Prepaid expenses and other current assets	(2,621,766)	(365,984)	(160,373)	59,134
Amounts due from related parties	24,300	3,392	(24,300)
Accounts payable	(1,007,930)	(140,702)	977,687	2,830,114
Contract liabilities	263,487	36,781	1,219,296	(25,609,138)
Income tax payable	(21,786)	(3,041)	3,634,706	3,908,566
Accrued expenses and other current liabilities	4,646,029	648,561	288,199	(3,206,683)
Lease liabilities			(118,320)	(461,070)
Amounts due to related parties	513,513	71,684	(143,382)	(64,208)
Net cash (used in)/provided by operating activities	(28,401,519)	(3,964,700)	7,234,032	(29,611,617)
Cash flows from financing activities:
Proceeds from borrowings	4,550,000	635,156	5,000,000	7,600,000
Repayments of borrowings	(4,973,000)	(694,204)	(7,520,000)	(7,980,000)
Proceeds of loans from related parties				30,000,180
Payment for deferred offering cost	(4,984,502)	(695,810)	(5,009,766)
Repayment of loans to related parties			(30,000,000)
Net proceeds from initial offering	47,372,559	6,612,954
Proceeds from shareholder contributions			31,500,000
Net cash provided by/(used in) financing activities	41,965,057	5,858,096	(6,029,766)	29,620,180
Cash flows from investing activity
Payments to acquire equity investment of other entities	(14,347,600)	(2,002,848)
Net cash (used in)/provided by investing activity	(14,347,600)	(2,002,848)
Net (decrease)/increase in cash	(784,062)	(109,452)	1,204,266	8,563
Cash at the beginning of year	1,252,793	174,882	48,527	39,964
Cash at the end of year	468,731	65,430	1,252,793	48,527
Supplemental disclosure of cash flow information:
Income tax paid	25,994	3,629	16,076	14,116
Interest paid	206,780	28,865	198,746	447,955
Supplemental disclosure of non-cash flow information:
Decrease in operating lease right-of-use asset and liabilities due to termination of lease contracts			¥ 610,565

Consolidated Balance Sheets	Jun. 30, 2025 CNY (¥)	Jun. 30, 2025 USD ($)	Jun. 30, 2024 CNY (¥)
Current assets
Cash	¥ 468,731	$ 65,430	¥ 1,252,793
Accounts receivable, net	43,779,189	6,111,339	41,469,595
Advance to suppliers, net	25,958,008	3,623,598	8,086,631
Prepaid expenses and other current assets	17,136,656	2,392,188	167,290
Deferred offering cost			7,663,172
Total current assets	87,342,584	12,192,555	58,663,781
Non-current assets
Deferred tax assets, net			1,217,929
Total non-current assets			1,217,929
TOTAL ASSETS	87,342,584	12,192,555	59,881,710
Current liabilities
Short-term borrowings	4,277,000	597,046	4,700,000
Accounts payable	17,145,470	2,393,415	18,153,400
Contract liabilities	2,379,009	332,097	2,115,522
Income tax payable	7,620,910	1,063,838	7,642,696
Accrued expenses and other current liabilities	9,485,660	1,324,147	4,839,631
Total current liabilities	41,421,562	5,782,227	37,451,249
TOTAL LIABLITIES	41,421,562	5,782,227	37,451,249
Commitments and contingencies (Note 14)
Shareholders’ equity
Subscription receivable	(725)	(100)	(725)
Additional paid-in capital	185,821,560	25,939,688	31,500,000
Accumulated deficit	(139,900,813)	(19,529,400)	(9,069,539)
Total shareholders’ equity	45,921,022	6,410,328	22,430,461
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	87,342,584	12,192,555	59,881,710
Class A Ordinary Shares
Shareholders’ equity
Ordinary shares, value	906	127	631
Class B Ordinary Shares
Shareholders’ equity
Ordinary shares, value	94	13	94
Related Party
Current assets
Amounts due from related parties			24,300
Current liabilities
Amounts due to related parties	¥ 513,513	$ 71,684