Part2(a)EvaluatingandAssessingInvestmentOpportunities1.Introduction:NewtonElectronicsLtd,knownforitshigh-techresearchanddevelopmentprowess,holdsastrongmarketpositionduetoitsinnovationandtechnologicalleadership.Thecompanyisnowembarkingonasignificanttransition,movingfromafocusonR&Dtomanufacturing,withthedevelopmentofanewtypeofminiaturehearingaid.ThispivotiscrucialforNewtonElectronicsLtd'sfuturemarketpositioningandfinancialperformance.Therefore,acomprehensivefinancialevaluationofthisinvestmentopportunit