Hn.F&A.Co.,Ltd. stated during an institutional research that the audit, evaluation, and due diligence work involved in this restructuring has not yet been completed, and it is currently only in the negotiation and discussion stage. After the completion of this transaction, Shangyangtong will become a wholly-owned subsidiary of the listed company, and the main business of the listed company will expand to the research, design, and sales of high-performance semiconductor power devices, creating a second growth curve, accelerating the transformation towards new productive forces, and further enhancing the listed company's sustainable profitability. Considering the differences in business and management models between the listed company and the target company due to their different industries, the listed company will further strengthen management capabilities and improve management systems to adapt to the business changes and scale expansion after the restructuring