Core Viewpoint - The article discusses the decision by Innolux Corporation to sell its second factory in the Southern Taiwan Science Park to a packaging and testing company, with the transaction amounting to approximately NT$880 million (around RMB 190 million) and expected gains of about NT$659 million (around RMB 143 million) [2]. Group 1: Factory Sale Details - Innolux's second factory primarily produced small to medium-sized panels and has recently been utilized by its subsidiary RayShine for manufacturing digital X-ray flat panel sensors and related medical X-ray sensing panels [2]. - The sale is part of a strategy to phase out inefficient production lines and reduce fixed costs, while also freeing up capital for new business ventures [2]. - The factory being sold is located at No. 6, Section 2, Huandong Road, Xinshi District, Tainan City, covering an area of 34,316.15 square meters (approximately 10,380.64 ping) [2]. Group 2: Board Decisions and Pricing - The board of directors authorized the chairman to proceed with the sale of the second factory, stipulating that the transaction price should not be lower than 90% of the average value from two appraisal reports [3]. - For the fifth factory, a similar pricing condition was established, requiring the sale price to be at least 90% of the amount from the currently issued appraisal report [3]. - If there is a discrepancy of 10% or more between the two appraisal amounts, the board will consult with accountants before deciding on any adjustments to the authorization [3]. Group 3: Financial Implications - The expected gain from the sale of the second factory is projected to be approximately NT$659 million, although the actual amount will be confirmed after the transaction is completed and related expenses are deducted [2].