IPO

	Perfect Optronics Limited (08311)

Cover Important Characteristics of GEM Expected timetable Contents Summary Definitions Glossary of technical terms Forward-looking statements Risk factors Waiver from strict compliance with the GEM Listing Rules and exemption from strict compliance with the Companies Ordinance Information about this prospectus and the Placing Directors and parties involved in the Placing Corporate information Industry overview Regulatory overview History, reorganisation and group structure Business Connected transactions Future plans and use of proceeds from the Placing Directors, senior management and staff Controlling Shareholders and Substantial Shareholders Relationship with the Controlling Shareholders Share capital Financial information Underwriting Structure and conditions of the Placing Appendix I Accountant's report Appendix II Unaudited pro forma financial information Appendix III Profit estimate Appendix IV Summary of the constitution of our Company and Cayman Islands company law Appendix V Statutory and general information Appendix VI Documents delivered to the Registrar of Companies in Hong Kong and available for inspection