盛美上海：公司将持续推动技术迭代与产品创新，不断解决客户端的工艺难题

Core Viewpoint - Shengmei Shanghai reported that its overall performance remained stable in the third quarter of last year, despite a decrease in ACRM's gross margin due to differing accounting standards between China and the United States [1] Group 1: Financial Performance - The gross margin of ACRM has decreased, primarily influenced by the differences in accounting standards between China and the United States [1] Group 2: Strategic Initiatives - The company will continue to promote technological iteration and product innovation to address client process challenges [1] - Shengmei Shanghai aims to strengthen its differentiated competitive barriers, which will help maintain a stable and positive trend in gross margin [1]