Core Viewpoint - Luckin Coffee is actively pursuing a return to the U.S. stock market under government guidance, with a focus on rebuilding trust after past financial issues [1][2]. Group 1: Company Background and Current Situation - Luckin Coffee's journey includes its establishment in 2017, IPO in 2019, delisting in 2020, and a significant recovery in performance from 2021 to 2024, now preparing for a potential relisting [3][4]. - The company has shown impressive growth, with revenue increases and profits doubling, alongside rapid global expansion, leading to a stock price rise from over $1 to nearly $40 in the pink sheet market [3][4]. Group 2: Importance of CFO - The role of CFO An Jing is critical as the company seeks to regain market trust, especially given its history of financial misconduct [2][5]. - An Jing's background includes experience at PwC and various tech and internet companies, equipping her with the skills necessary for financial management and compliance [6][7][9]. Group 3: Challenges and Requirements for U.S. Relisting - To relist in the U.S., Luckin must demonstrate financial transparency and provide multiple years of unqualified audit reports from PCAOB-recognized firms [12]. - The company needs to overhaul its internal control systems to prevent past issues, requiring direct involvement from the CFO [13]. - Effective communication with international capital markets is essential, where the CFO must articulate the company's growth story and financial sustainability [14]. - Gaining endorsement from a Big Four auditing firm is crucial for the relisting process, as it signifies the company's financial integrity [15]. Group 4: Conclusion - Luckin Coffee is at a pivotal moment, needing to shift from rapid growth strategies to a focus on stability, transparency, and professionalism to regain investor confidence [17]. - The success of its relisting efforts may hinge more on the CFO's ability to lead financial restructuring than on the CEO's narrative [17].