**Title:** "Bowen Acquisition Faces Financial Turmoil: A Deep Dive into Declining Revenues and Future Opportunities"

Financial Performance

Bowen Acquisition (Symbol: BOWN) recorded a total operating revenue of -RMB244,109 as of December 31, 2024, showing a significant downward trend compared to -RMB54,035 as of December 31, 2023. With negative revenue, this indicates that the company's operating conditions were poor during the period and may face financial pressure.

Key Financial Data

1. Bowen Acquisition's total operating revenue was -RMB244,109 as of December 31, 2024, a decrease of approximately 351.38% from -RMB54,035 as of December 31, 2023. This change reflects the company's greater operating challenges in 2024, which may have led to negative revenue growth.

2. The company's operating expense special items significantly increased to RMB244,109 in 2024 from RMB54,035 in 2023, possibly indicating problems in controlling costs and expenses.

3. Weak market demand may have led to a decrease in the company's revenue, affecting its total operating revenue performance.

4. Intense competition may force the company to lower prices or increase promotional expenses, resulting in reduced revenue.

5. Poor financial management may lead to inefficient resource allocation, affecting the company's overall profitability.

Peer Comparison

1. Industry-wide analysis: In the current industry environment, many companies may face similar challenges such as weak market demand and rising costs. The overall industry's operating revenue may show a downward trend, which may be one of the external factors contributing to Bowen Acquisition's revenue decline.

2. Peer evaluation analysis: Compared to other companies in the same industry, BOWN's negative revenue indicates its weaker competitiveness in the market. If other industry peers show positive growth, Bowen Acquisition's operating strategy and execution ability need to be improved to regain its market position.

Conclusion

Bowen Acquisition faced significant financial pressure in 2024, with a significant negative growth in operating revenue reflecting problems in its operating efficiency, market demand, and financial management. The company needs to adopt effective strategies to improve its operating conditions to cope with intense competition and industry challenges.

Opportunities

1. Bowen Acquisition is expected to maintain growth in overseas markets, particularly in the United States, providing potential revenue growth opportunities.

2. The company plans to expand more in blank countries and new products, which may bring new incremental growth.

3. The successful implementation of the merger of Shenzhen Qianzhi Biotechnology Co., Ltd. may improve the company's market position and revenue performance.

Risks

1. The company's cash and cash equivalents are US$103,774, with a working capital deficit of US$799,056, indicating financial pressure and difficulty in maintaining operations.

2. Management expresses significant doubt about the company's ability to continue as a going concern, and if it fails to complete the business merger within the specified time, it may face liquidation and dissolution.

3. Changes in industry policies, especially in energy and manufacturing mergers and acquisitions, may affect Bowen Acquisition's market environment and competition strategy.