The thesis mainly focuses on the evaluation of Fukuda Laser’s IPO (Initial Public Offering) in China. It consists of two major sections. The first section is the introduction of multiline laser and rotary laser industry including the industry characteristics, development trend, and the current status of global & Chinese market. The second section is the case study of Fukuda Laser which emphasizes the importance of the Chinese market and evaluates the feasibility of IPO in China. Moreover, it comprises of the research in the Chinese stock market to explain Fukuda Laser’s purpose and advantages to go IPO in China. In addition, it provides recommendations of possible implementations to meet IPO criteria in China due to Fukuda Laser’s sufficient share capital. Furthermore, it assesses the advantages and disadvantages of increasing share capital through outside strategic investors and also offers the suggested actions.