According to reports, South Korea has identified HBM as a national strategic technology and will provide tax benefits to HBM technology suppliers such as Samsung Electronics and SK Hynix. This decision is part of a draft law enforcing the Korean Tax Law Amendment Act. Compared to general R&D activities, national strategic technology can enjoy higher tax relief: small and medium-sized enterprises can get up to 40% to 50% off, while large enterprises can get 30% to 40% off.

In March 2023, OpenAI officially launched GPT-4, a large-scale multi-modal model, leading the AI model breakthrough. Massive data has spawned huge computing power requirements, and improving storage technology is the key to improving AI performance. As a high-performance DRAM based on the 3D stack process, HBM breaks the bottlenecks of memory bandwidth and power consumption. Improved GPU performance has driven the continuous upgrading of HBM technology, market demand has surged, and enterprises in the industry chain have ushered in new opportunities for development. According to Shanxi Securities, computing power is driving rapid growth in AI server shipments, compounded by an increase in the number of GPUs equipped with HBMs and an increase in HBM capacity and value. The global HBM market is expected to grow from US$1.5 billion in 2023 to US$57.6 billion in 2030, corresponding to a compound annual growth rate of 68.3%.

According to the Finance Federation's theme library, among the relevant listed companies:

Huahai Chengke's granular epoxy encapsulants (GMC) can be used for HBM packaging. The relevant products have been verified by the customer and are currently in the sample delivery stage.

Shannon Xinchuang is qualified as an HBM agent as one of SK Hynix distributors.