上声电子：上半年归母净利润8481.93万元，同比下降23.96%

Core Viewpoint - The company reported a revenue increase of 10.35% year-on-year for the first half of the year, but net profit decreased by 23.96%, indicating challenges in profitability despite revenue growth [1] Financial Performance - The company achieved operating revenue of 1.367 billion yuan in the first half of the year [1] - Net profit attributable to shareholders was 84.8193 million yuan, reflecting a significant decline compared to the previous year [1] - Basic earnings per share were reported at 0.52 yuan per share [1] Reasons for Profit Decline - The decline in net profit is primarily attributed to two factors: 1. Increased operating costs during the ramp-up period of the Hefei factory [1] 2. Overall decrease in product gross margin [1]