RealTek dont need to announce what chip developments they are doing. They are only obligated to announce once they release or commercialise the product. Tech companies are working on all manner of developments, they dont announce all the things they are working on RealTek could have done it for zero and pay a licence fee, that is a fairly standard arrangement. It is NUH who demanded the co-development spend, why would RealTek need it. It gives NUH allot more options down the track in terms of accessing licensing and revenue sharing. As I have stated , once RealTek came on board, NUH effectively became a hearing technology platform company , and in that context, it actually makes sense to do that. It’s probably one of the few things captain chaos miller actually got right. In hindsight it would have been far better if NUH purely focused on this and avoided the other stuff, it would have saved allot of money. NUH’s only comparative advance is in hearing tech and R&D. They have no advantage whatsoever in manufacture or retail selling and distribution, so why waste time on something that isnt a strength. Miller on numerous occasions has stated manufacturing is hard, then why do it when you have no advantage in it? Beyond the initial proof of concept, leave it to those who hold an advantage. Perhaps after this so called “strategic review” what emerges is a company that focuses on its strengths and leaves the other stuff to others who have an advantage in those areas.