Core Viewpoint - The company Fushouyuan, a leading player in the cemetery industry, has experienced a significant decline in performance, reporting a loss of over 200 million yuan after previously earning 300 million yuan the year before, leading to a 9% drop in stock price [1][2]. Group 1: Financial Performance - Fushouyuan's average grave price reached 121,200 yuan, which is 1.76 times higher than the average price of second-hand houses in Beijing [1]. - The company sold 12,600 graves last year, a decrease of nearly 4,000 graves compared to the previous year [2]. - The company's losses have been attributed to macroeconomic factors, with consumers becoming more budget-conscious [2]. Group 2: Pricing Strategy and Consumer Behavior - Fushouyuan has been increasing grave prices annually, from 95,400 yuan in 2017 to 121,200 yuan last year, but this strategy has not been effective in maintaining sales [1][3]. - Consumers are unwilling to purchase graves at such high prices, which are close to the average annual salary of an ordinary person [2][5]. - The notion that asset prices can continuously rise is challenged by the reality of consumer awareness and spending limits [4].