In response to the opinion implementation letter issued by the review center for IPO application documents on the STAR Market, Unitree Robotics revealed that its revenue for the first quarter of 2026 reached 423 million yuan, marking a 68.49% year-on-year increase. However, its net profit attributable to shareholders, after deducting non-recurring items, witnessed a significant decline of 52.55% year-on-year. The company anticipates its revenue for the first half of the year to fall within the range of 1.052 billion to 1.128 billion yuan, with net profit attributable to shareholders (after deducting non-recurring items) projected to decrease by 6.43% to 21.97% year-on-year. This downturn in performance is primarily attributed to a substantial surge in period expenses, encompassing research and development costs as well as sales expenses. Unitree Robotics is actively pursuing the goal of becoming the first A-share listed humanoid robot company, with plans to raise 4.202 billion yuan for smart robot-related projects.