Company Overview - Hengtaiyu Group Holdings Limited (stock code: 08081) was listed on the Hong Kong Stock Exchange's Growth Enterprise Market in June 2000. The company primarily engages in providing hotel and related services in Australia, lending business, and asset investment activities [2]. Financial Performance - As of December 31, 2024, Hengtaiyu Group reported total operating revenue of 63.2745 million yuan, representing a year-on-year growth of 5.89% [1]. - The company recorded a net profit attributable to shareholders of -81.0859 million yuan, a significant decrease of 792.52% compared to the previous year [1]. - The gross profit margin stood at 84.06%, while the debt-to-asset ratio was 39.56% [1]. Stock Performance - On August 18, the Hang Seng Index fell by 0.37%, closing at 25,176.85 points. Hengtaiyu Group's stock price closed at 0.018 HKD per share, marking an increase of 28.57% with a trading volume of 25.73 million shares and a turnover of 418,800 HKD, showing a volatility of 21.43% [1]. - Over the past month, Hengtaiyu Group has experienced a cumulative decline of 68.18%, and a year-to-date decline of 74.55%, underperforming the Hang Seng Index, which has risen by 25.97% [1]. Industry Valuation - The average price-to-earnings (P/E) ratio for the tourism and leisure facilities industry is 54.92 times, with a median of -0.82 times. Hengtaiyu Group's P/E ratio is -0.82 times, ranking 122nd in the industry [1]. - Comparatively, other companies in the industry have the following P/E ratios: Yizhan Green Technology (08475.HK) at 0.12 times, Lifestyle Concept (08056.HK) at 0.62 times, Kaisen Holdings (00102.HK) at 0.92 times, Okura Holdings (01655.HK) at 1.37 times, and Dida Chuxing (02559.HK) at 1.39 times [1].