Core Viewpoint - The company, Shankang Intelligent (300897.SZ), is currently not directly engaged in data element business but focuses on smart water-related products that serve as tools and carriers for extracting the value of data elements [1] Group 1: Company Overview - The main products of the company are related to smart water management, which are essential for leveraging data element value [1] - In 2024, the water industry is expected to see a significant surge in data asset transactions, with multiple water companies successfully incorporating data assets into their balance sheets [1] Group 2: Industry Insights - The data content being integrated includes various dimensions such as corporate water usage behavior, smart water monitoring, and revenue data [1] - The successful incorporation of these data assets is anticipated to enhance the asset scale of water companies, improve their low book value and profit margins, and facilitate future data product transactions [1] - This development is also expected to positively impact the companies' credit ratings and financing capabilities [1]