Recently, Unitree Robotics made a successful debut on the A-share market, emerging as a prime corporate exemplar in the realm of embodied AI, demonstrating its prowess in achieving large-scale profitability and mass production. This achievement has significantly uplifted market sentiment, sparking a renewed assessment of sectors like humanoid robots, AI Agents, and AI-driven office solutions. Numerous private equity experts from both primary and secondary markets have observed that while Unitree Robotics' listing sets a valuation precedent for the humanoid robot and AI application sectors, it may not serve as a steadfast long-term valuation criterion. Presently, AI applications are shifting from the conceptual phase to order validation, albeit the pace of this transition might not meet market anticipations. Despite the considerable disparity between industrial prospects and current achievements, private equity firms are diligently evaluating the enduring potential of this sector.