two other major different: SBB business is in a saturated...

two other major different:
SBB business is in a saturated market, they don't command top 10 market share. actually, they are not even in the top 20.
XPD on the other hand, currently hold the number 3 market share spot. They are currently the number 1 domestic soccer shoe producer. Behind Nike and Addidas. The soccer industry is expect to grow for at least the next 10 years or until China win/host the world cup.

SBB net profit last financial year, from memory was around 1/2 mil
whereas XPD net profit last financial year was around $13.4 mil (forecast is. earning will be even higher this financial year)

i don't think these stocks are fraud. SBB just could not afford to pay dividend because, well. They haven't been making huge profit to be able to afford to pay dividend.
XPD on the other hand is on a growth stage, they just open a new factory this year. Therefore need to conserve cash for any growth opportunity