阿玛尼创始人遗嘱曝光，明确公司出售计划

Core Viewpoint - The passing of designer Giorgio Armani has led to significant attention on his will, which outlines a plan for the gradual sale of his eponymous brand or a potential IPO, indicating a major shift for the company known for its independence and Italian style [1][2]. Summary by Sections Inheritance and Sale Plan - Giorgio Armani's will specifies a two-phase plan for the sale of the brand: an initial 15% stake must be sold within 18 months of his death, followed by an additional 30% to 54.9% within 3 to 5 years to the same buyer [1]. - If the sale plan is not executed, the heirs are instructed to initiate an IPO to take the brand public [1]. Control and Voting Rights - The Giorgio Armani Foundation and Armani's assistant hold a combined 70% voting rights in the Armani Group, with the foundation retaining 30.1% of shares if the company goes public [1]. Potential Buyers - The will includes a list of preferred buyers, including LVMH, L'Oréal, and EssilorLuxottica, contrasting with Armani's previous stance against dilution of control or going public [2]. - Heirs are encouraged to consider other fashion and luxury companies with existing business ties to Armani for potential acquisition [2]. Financial Performance - The brand is facing challenges, with a projected 6% decline in revenue for 2024, down to €2.3 billion, and a significant 69% drop in operating profit to €67 million [2]. - The execution of the will's directives will not only impact the brand's future but may also trigger a reshuffling in the luxury goods industry [2].