公告称，亏损减少主要由于本期间电影版权及制作中电影的减值损失较上个期间减少约6450万港元。 寰宇娱乐文化(01046)公布截至2025年12月31日止6个月中期业绩，总收益5777.7万港元，同比减少 76.8%;公司拥有人应占亏损988.2万港元，同比收窄86.7%;每股亏损1.09港仙。 ...

格隆汇2月27日丨 寰宇娱乐文化(01046.HK)公告， 截至2025年12月31日止6个月期间，集团录得收益约 5780万港元(截至2024年12月31日止6个月期间("上个期间")：约2.49亿港元)及本期间亏损约990万港元 (上个期间：亏损约7470万港元)。集团于本期间的亏损较上个期间有所减少，主要由于本期间电影版权 及制作中电影减值损失较上个期间减少约6450万港元。公司于本期间并无宣派及派付中期股息(2024 年：无)。 ...

智通财经APP讯，寰宇娱乐文化(01046)公布截至2025年12月31日止6个月中期业绩，总收益5777.7万港 元，同比减少76.8%;公司拥有人应占亏损988.2万港元，同比收窄86.7%;每股亏损1.09港仙。 公告称，亏损减少主要由于本期间电影版权及制作中电影的减值损失较上个期间减少约6450万港元。 ...

Core Viewpoint - The company, 寰宇娱乐文化 (01046), expects to record a loss of approximately HKD 7 million to HKD 17 million for the six-month period ending December 31, 2025, showing an improvement compared to a loss of approximately HKD 74.7 million for the six-month period ending December 31, 2024 [1] Financial Performance - The anticipated loss for the upcoming period is between HKD 7 million and HKD 17 million [1] - The previous period's loss was approximately HKD 74.7 million [1] - The improvement in performance is attributed to a reduction in impairment losses related to film copyrights, films in production, and related deposits, which decreased by approximately HKD 64.5 million compared to the previous period [1]

Core Viewpoint - The company, Universal Entertainment Culture (01046), expects to report a loss of approximately HKD 7 million to HKD 17 million for the six-month period ending December 31, 2025, showing an improvement compared to a loss of approximately HKD 74.7 million for the same period ending December 31, 2024 [1] Financial Performance - The anticipated loss for the upcoming period is between HKD 7 million and HKD 17 million [1] - For the previous six-month period ending December 31, 2024, the company recorded a loss of approximately HKD 74.7 million [1] - The improvement in performance is attributed to a reduction in impairment losses related to film copyrights, films in production, and film-related deposits, which decreased by approximately HKD 64.5 million compared to the previous period [1]

Core Viewpoint - Personal transfer of copyright is exempt from value-added tax (VAT) [1][2] Group 1: Exemptions for Copyright and Film Industry - Personal transfer of copyright is exempt from VAT according to the regulations [2] - Sales of film copies, transfer of film copyrights, film distribution income, and rural film screening income are also exempt from VAT [3] - The exemption for film-related income is supported by the Ministry of Finance and the State Taxation Administration [3] Group 2: Exemptions for Television Services - Basic maintenance fees for digital cable television and rural cable television are exempt from VAT [4] - This exemption is confirmed by the latest announcement from the Ministry of Finance and the State Taxation Administration [5] - The exemption for television service fees will be effective until December 31, 2027 [6]