Core Viewpoint - Hard Egg Innovation (00400) has seen a significant increase in stock price, rising by 3.4% to HKD 3.04, following the announcement of a proposed spin-off and A-share listing for its subsidiary, Keton Technology [1] Group 1: Company Announcement - The Hong Kong Stock Exchange has confirmed that Hard Egg Innovation can proceed with the proposed spin-off and A-share listing according to Listing Rule 15 [1] - Keton Technology, the exclusive distributor for NVIDIA in China, plans to issue new shares and list on a Chinese stock exchange [1] - The company believes that the spin-off will allow investors to better assess the value of the remaining group focused on AIoT business [1] Group 2: Financial Implications - The spin-off is justified as Keton Technology has developed a business scale sufficient for independent listing [1] - Post-spin-off, Keton Technology will continue to be a subsidiary of Hard Egg Innovation, with its income statement and balance sheet items consolidated into the financial reports of Hard Egg Innovation [1] - The board of directors believes that this status will benefit Hard Egg Innovation [1]

智通财经APP获悉，硬蛋创新(00400)高开逾3%，截至发稿，涨3.4%，报3.04港元，成交额238.64万港 元。 消息面上，硬蛋创新发布公告，联交所确认公司可根据上市规则第15项应用指引进行建议分拆及建议A 股上市。科通技术拟发行新股份及于中国一间证券交易所上市。公开资料显示，科通技术是英伟达中国 区总代理，同时与全球80余家领先的芯片原厂紧密合作，覆盖全球主要芯片厂商以及众多国内芯片厂 商。 公告显示，本公司认为，建议分拆及建议A股上市使投资者能够更好地评估专注发展AIoT业务的余下集 团的价值。此外，由于分拆集团的业务规模已发展至足以取得独立上市地位，且考虑到科通技术将继续 为本公司的附属公司，科通技术所有收益表及资产负债表项目于建议分拆及建议A股上市后将继续与本 公司的财务报表综合入账，本公司董事认为，该地位将令本公司获益。 ...