Citigroup has issued a research report forecasting that YIDU TECH (02158) will see a further acceleration in revenue growth starting from fiscal year 2027, with earnings per share entering a rapid growth phase. The firm reaffirmed its "Buy" rating on the stock. Using a sum-of-the-parts valuation based on net present value, Citigroup set a target price of HK$11.00, applying a weighted average cost of capital of 12.5% and a perpetual growth rate of 3.0%. The NPV valuation breaks down per share as follows: 1) Big data platform and solutions business: HK$2.8; 2) Life sciences solutions business: HK$2.0; 3) Health management platform and solutions business: HK$2.7; and 4) Net cash: HK$3.4. The report stated that each of the company's business segments possesses a scalable business model, and AI technology is expected to continue enhancing operational efficiency. On the 20th, YIDU TECH released a positive profit alert, anticipating a profit between RMB 41 million and RMB 56 million for FY26, significantly outperforming both the firm's and market consensus expectations. Citigroup attributed the company's achievement of break-even primarily to: 1) accelerated revenue growth supported by strong new order intake; 2) improved value-added of upgraded AI-integrated products, driving gross margin expansion; and 3) enhanced operational efficiency and the realization of economies of scale.