With the rapid development of the economy,the increase in the average income of residents,the increase in consumption power,the continuous advancement of science and technology and the intense search of the capital market,the development of the film industry and television are fast.As people's demand for entertainment products continues to grow,some film and television companies are also trying to overcome the bottleneck of their own development,launch a series of different forms of products,and actively develop new businesses and open up the market at home and abroad.The theme and number of film and television works have increased dramatically,especially in the movie market,and this trend is even more pronounced.At the same time,more and more capital has poured into the film and television industry in recent years.Under this trend,many film and television companies have attracted the attention of investors.Investors pay attention to the scale and growth rate of enterprises,and pay more attention to the quality of corporate profits.This paper analyzes the profile of the company's HC film and its profitability,growth and stability indicators.Through analysis,HC investors and company executives should strengthen their focus on the quality of the company's earnings performance.Although the company is increasing its scale of development,if the company does not pay attention to the company's profit quality,the company's cash flow may be difficult to stabilize in the subsequent development,which in turn will affect the company's development.Therefore,enterprises should pay attention to cash flow management,reduce inventory accumulation,strategic positioning can take into account small and medium-sized movies,and focus on the cultivation of talents.Improving the quality of income will help the company maintain stability and sustainable development and remain invincible in the competition.