Group 1 - The core viewpoint of the news highlights the performance of Emperor Culture Industry (00491.HK), which saw a stock price increase of 9.52% to HKD 0.046, despite a cumulative decline of 2.33% over the past month and an underperformance of 18.61% compared to the Hang Seng Index this year [1] - Financial data indicates that for the year ending December 31, 2024, Emperor Culture Industry reported total revenue of HKD 225 million, a year-on-year decrease of 9%, and a net profit attributable to shareholders of -HKD 52.62 million, reflecting a year-on-year increase of 60.32% [1] - The company's gross margin stands at 60.55%, with a high debt-to-asset ratio of 283.53% [1] Group 2 - The media and entertainment industry has an average price-to-earnings (P/E) ratio (TTM) of -6.34 times, with a median of -1.23 times, while Emperor Culture Industry has a P/E ratio of -0.21 times, ranking 110th in the industry [1] - Other companies in the industry include Huashi Group Holdings (01111.HK) with a P/E of 1.76 times, Yaoxing Technology Group (08446.HK) at 2.55 times, Vaporsphere Metaverse (08093.HK) at 3.39 times, Guoen Holdings (08121.HK) at 4.05 times, and HYPEBEAST (00150.HK) at 5.89 times [1] - Emperor Culture Industry primarily engages in entertainment, media, and cultural development, operating a total of 24 theaters as of June 30, 2022, including locations in mainland China, Hong Kong, Macau, and Malaysia [2]

Company Overview - Emperor Culture Industry Group Limited (491.HK) primarily engages in entertainment, media, and cultural development, including theater operations and investments in films and various cultural activities [2] Financial Performance - As of December 31, 2024, Emperor Culture Industry reported total revenue of 225 million yuan, a year-on-year decrease of 9% [1] - The company recorded a net profit attributable to shareholders of -52.62 million yuan, representing a year-on-year increase of 60.32% [1] - The gross profit margin stood at 60.55%, while the debt-to-asset ratio was 283.53% [1] Stock Performance - As of May 19, the stock price closed at 0.041 HKD per share, reflecting a 7.89% increase with a trading volume of 1.08 million shares and a turnover of 42,900 HKD [1] - Over the past month, the stock has seen a cumulative increase of 5.56%, but it has declined by 5% year-to-date, underperforming the Hang Seng Index, which has risen by 16.38% [1] Industry Valuation - The average price-to-earnings (P/E) ratio for the media and entertainment industry (TTM) is -4.96 times, with a median of -1.07 times [1] - Emperor Culture Industry's P/E ratio is -0.19 times, ranking 109th in the industry [1] - Comparatively, other companies in the sector have the following P/E ratios: China Vision Group Holdings (1.74), VAPOR (2.93), Yao Xing Technology Group (3.09), Guo En Holdings (3.38), and HYPEBEAST (6.64) [1]