证券日报网12月3日讯汉桑科技在12月2日回答调研者提问时表示，基于激烈的市场竞争，公司暂未将耳 机作为重点发展的业务，而是着力发展公司具有优势的、难度更高但更具长期价值的板块，为中大空 间、多空间、跨空域的多场景提供高质量音视频和AIoT系统解决方案的业务。 （文章来源：证券日报） ...

Group 1: Company Overview and Strategy - The company focuses on solidifying its core competitiveness and implementing its development strategy and new business layout [3] - The company adheres to a sustainable high-quality development philosophy, aiming for long-term growth across economic cycles [3] Group 2: Investor Relations and Market Performance - The lock-up period for Pre-IPO external institutional shareholders and strategic placement shareholders is 12 months post-listing, while the employee stock platform has a 36-month lock-up [2] - The company emphasizes the importance of aligning market value with intrinsic value, affected by macroeconomic factors, industry policies, market sentiment, and capital preferences [2][3] Group 3: Financial Performance - The company reported revenue growth in Q3, but profit declined due to increased export tariffs to the U.S., rising component prices, and investments in new factories and technologies [4] - The adjustment of U.S. tariffs, reducing the "fentanyl tariff rate" from 20% to 10%, is expected to create a favorable environment for business expansion in the U.S. market [5] Group 4: Production and Supply Chain - The company maintains a self-managed full-process production model, ensuring quality control and delivery through various manufacturing capabilities [6] - The Vietnam factory is operational, primarily exporting to the U.S., but faces challenges in establishing a stable local supply chain [7] Group 5: Future Investments and Growth - The company is executing investment plans for smart audio IoT products and high-end audio product manufacturing, with a target of producing 1.5 million units annually [7] - The company considers acquisitions to enhance its industry chain and aims to become a global technology enterprise integrating R&D, production, sales, and branding [7] Group 6: Product Focus and Market Position - The company is not prioritizing headphone production due to intense market competition, instead focusing on high-value audio and AIoT system solutions [7] - With over 20 years of development, the company has established a strong reputation in the ODM sector for high-performance audio products and aims to lead in niche markets through innovation [8]