DATANG MUSICAL INSTRUMENTS · FINANCIAL & IPO

Datang Musical Instruments · Financial Model & IPO Plan

大唐乐器 · 财务模型与 IPO 上市计划

SCOPE2026-2030 · 5-Year Forecast IPO PATHHK Main Board / A-Share Dual Track TARGET VALUATIONUSD 3.5 – 5 B VERSIONv1.0 · 2026-07

Version: v1.0 · 2026-07 Scope: 2026–2030 5-Year Forecast · IPO Dual-Track HK Main Board / A-Share Main Board Prepared by: Datang International Division + Daona Tech


EXECUTIVE SUMMARY


1 · Five-Year Financial Model

1.1 Revenue Decomposition by Business Line

Business Line (USD M) 2026E 2027E 2028E 2029E 2030E 5Y CAGR
Guitar OEM + brand uplift 90 120 150 175 200 22%
Folk-instrument global brand line 15 35 65 95 130 72%
⭐ Music Education Subscription (SaaS) 10 45 110 200 320 138%
Consortium platform commission 20 50 90 140 200 77%
Cultural gift / museum / limited 8 20 40 65 85 81%
Digital + cross-border DTC 15 35 60 90 120 68%
Total Revenue 158 305 515 765 1,055 61%

1.2 Complete P&L Forecast

Item (USD M) 2026E 2027E 2028E 2029E 2030E
Total Revenue 158 305 515 765 1,055
Cost of Goods Sold (COGS) (95) (180) (295) (430) (580)
Gross Profit 63 125 220 335 475
Gross Margin % 40% 41% 43% 44% 45%
Sales & Marketing (30) (52) (78) (107) (137)
R&D (6) (12) (21) (31) (42)
G&A (10) (18) (30) (42) (55)
Operating Profit (EBIT) 17 43 91 155 241
Operating Margin % 11% 14% 18% 20% 23%
Depreciation & Amortization 4 8 14 20 26
EBITDA 21 51 105 175 267
EBITDA Margin % 13% 17% 20% 23% 25%
Tax (25%) (4) (11) (23) (39) (60)
Net Income 13 32 68 116 181
Net Margin % 8% 10% 13% 15% 17%

Note: 2026 is the foundation year, 2027-2028 the expansion/scale years, 2029-2030 the profit-release years. Education subscription SaaS has near-zero marginal cost — the primary driver of net-margin expansion.


2 · IPO Listing Plan · HK / A-Share Dual Track

2.1 Preferred Path: HK Main Board

Dimension Details
Timeline Q2-2029 A1 filing · Q1-Q2 2030 listing
Advantages Flexible review · accepts SaaS + manufacturing hybrid · consumer-tech valuation model · high international investor acceptance
Financial threshold Profit test: 3-yr cumulative net income > HKD 80M ✅ Passed (2028-2030 > USD 365M)
Sponsors reference CICC / Morgan Stanley / Goldman Sachs joint
Target raise USD 500-800M

2.2 Backup Path: A-Share Main Board

Dimension Details
Trigger condition HK market window unfavorable
Advantages Higher multiples · Chinese investor recognition · fewer FX and disclosure complexities
Financial threshold 3-yr cumulative net income > RMB 150M ✅ Passed (2028-2030 > RMB 2.6B)
Review cycle 24-36 months
Target raise RMB 4-6B

2.3 Entity Structure & Spin-Off Strategy


3 · IPO Comparable Companies

Positioning Datang as a "instrument manufacturing + education subscription SaaS + global consortium platform + Chinese cultural export" four-in-one, we select three groups of global comparables:

3.1 Instrument Manufacturing Comparables

Company Ticker 2024 Revenue Multiples Comparable Dimension
Yamaha Tokyo 7951.T USD 3.0B PE 20× · PS 1.6× · EV/EBITDA 11× Global instrument leader · brand premium
Roland Tokyo 7944.T USD 0.55B PE 15× · PS 1.5× · EV/EBITDA 10× Instrument + digital fusion · mid-size reference
Fender Filed IPO USD 0.85B Val USD 1.5-2B Guitar specialist brand · private valuation multiples
Pearl River Piano SZ 002678 RMB 1.3B PE 30× · PS 1.2× China A-share instrument benchmark · IPO threshold reference
Hailun Piano SZ 300329 RMB 0.5B PE 25× · PS 1.5× Niche instrument segment

3.2 Education Subscription SaaS Comparables (Multiple Uplift)

Company Market 2024 Revenue PS Multiple Comparable Dimension
Duolingo NASDAQ DUOL USD 0.75B PS 15-20× Language education subscription · high-multiple benchmark
Coursera NYSE COUR USD 0.7B PS 2-3× Global education platform · post-hype multiple compression
Peloton NASDAQ PTON USD 2.7B PS 0.8× Hardware + subscription hybrid · post-hype valuation reference
Yousician Private ~USD 0.1B - Direct music-subscription comparable · Datang can differentiate

3.3 Chinese Cultural Consumer / Export Comparables (IPO Positioning)

Company Market 2024 Revenue Valuation Comparable Dimension
Pop Mart HK 9992 RMB 13B Market cap RMB 100B+ China cultural IP export · HK high-multiple model
SHEIN Filed IPO USD 45B Val USD 60-90B China supply chain + global platform · consortium export comparable
Anker Innovations SZ 300866 RMB 24B PE 28× · PS 3× China DTC brand export · A-share premium reference
CATL SZ 300750 RMB 400B Market cap RMB 1.2T China manufacturing A-share · mega-cap IPO reference

4 · Valuation Methods & Blended Range

Weighted positioning: Instrument mfg 40% · Education SaaS 40% · Chinese cultural export 20%:

Valuation Method Assumption Range (USD B)
P/S Multiple 2030 revenue $1.05B × 3-5× (SaaS + mfg hybrid) 3.2 – 5.3
P/E Multiple 2030 net income $181M × 20-30× 3.6 – 5.4
EV/EBITDA 2030 EBITDA $267M × 12-18× 3.2 – 4.8
DCF WACC 10% · Terminal growth 3% 3.5 – 4.5
Blended Valuation Range Convergence across 4 methods USD 3.5 – 5 B

5 · IPO Listing Compliance

Metric Status Detail
A-Share Main Board threshold ✅ PASS 3-yr cumulative net income > RMB 150M (2028-2030 > USD 365M)
HK Main Board threshold ✅ PASS Profit test: 3-yr cumulative net income > HKD 80M
Revenue CAGR 61% Well above consumer-tech IPO average of 25-35%
Gross Margin 45% (2030) Best-in-class for SaaS + premium manufacturing hybrid
EBITDA Margin 25% (2030) Above industry peers
Net Margin 17% (2030) Above manufacturing average, approaching SaaS-type

6 · Key Assumptions & Sensitivity

6.1 Key Growth Assumptions

6.2 Sensitivity Analysis (2030 Net Income)

Scenario Education Growth Consortium Growth 2030 Net Income (USD M) Valuation Impact
Bearish -30% -20% 130 2.6-3.9 B
Base Case Base Base 181 3.5-5.0 B
Bullish +30% +20% 240 4.8-7.2 B

7 · Key Takeaway

Datang IPO positioning is a "Chinese cultural IP + global instrument supply chain + education subscription SaaS" triple-composite scarcity target, qualifying for the Pop Mart brand premium + Duolingo SaaS multiples + Yamaha industry standing — a rare consumer + tech composite valuation story on the HK Main Board.

Three Strategic Recommendations

  1. Accelerate education subscription SaaS: Core profit engine, directly drives valuation multiples — invest US$50M pre-2027 to accelerate acquisition
  2. Complete entity spin-off: Establish Datang Global holding entity by Q4 2026 · introduce first-round Pre-IPO strategic investor
  3. Build comparable benchmarks: Commission Frost & Sullivan for industry deep-dive · establish comparable data baselines with Yamaha and Duolingo

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