Amidst the intensifying global competition in artificial intelligence (AI), the Hong Kong market has emerged as a preferred destination for AI enterprises seeking initial public offerings (IPOs). As of August 12, a total of 213 companies have submitted IPO applications to the Hong Kong stock market, approximately 50 of which are AI enterprises. The performance of the AI sector in Hong Kong stocks has been remarkable, with the Hang Seng AI Theme Index achieving a cumulative increase of 30.69% for the year. These AI enterprises that have filed their prospectuses generally boast robust technical foundations and strong financing capabilities, although their financial performance is mixed. Only a handful of these companies are profitable, with the majority reporting losses.