Profit forecast assumes: 1). The net profit of the visual image business will double in the next 2 years; the rest of Daheng Group's divisions and parent company will contribute stable earnings without increasing losses.

2). Ningbo Mingxin's net profit in 2010 was about 15 million, reaching more than 25 million after receiving orders from Japan in 2011.

3). Zhongke Taiyang's net profit will grow by more than 30% in 2010, with steady growth in the future.

4) After 2011, Nuoan Fund used the equity method to account for investment income.

Profit prediction and rating: We expect the company's earnings per share from 2010 to 2012 to be 0.29 yuan, 0.46 yuan, and 0.58 yuan respectively, and the corresponding dynamic price-earnings ratios of 31 times, 20 times, and 16 times, respectively. We believe that the company's business has improved markedly. At the same time, the successful transfer of Nuoan Fund will bring a certain margin of safety to the company's stock price. We think it is reasonable to give the company 30 times PE in 2011. The corresponding target price is 13.8 yuan.