Expansion of the U.S. medical device business through the acquisition of EVAHEART as a subsidiary

A standalone M&A theme focused on making the U.S. company EVAHEART, INC. a subsidiary by subscribing to its shares in a private placement and expanding its U.S. medical device business. Following the acquisition of the subsidiary, impairment losses on shares and provisions for doubtful accounts due to the collectability of receivables have also been recorded.