According to a report by Goldman Sachs on August 26th, after AAC Technologies announced its mid-term performance, the profit forecast for 2024 to 2027 was raised by 3%, 6%, 6%, and 6% respectively. The revenue forecast for 2025 to 2027 remains largely unchanged, while the gross margin for 2025 to 2027 is increased by 0.9 percentage points, 0.8 percentage points, and 1.1 percentage points. Due to the improved gross margin and the operating leverage brought about by a larger scale, the operating expense ratio improves, and the net income forecast for 2024 to 2027 is raised by 3% to 6%. Goldman Sachs pointed out that AAC Technologies' gross margin recovered to above 20% in the first half of the year, and the trend of profit margin recovery is expected to continue. The rating remains "buy", and the target price is raised from HKD 38.2 to HKD 42.1.