（This article only represents the author's own views）
After an aborted listing attempt in New York back in 2021, followed not long after by another IPO application in Hong Kong that went nowhere, leading podcast provider Ximalaya Inc. is hoping its third IPO application, this time also in Hong Kong, will get investors talking. Quite a bit has changed for this company, whose name is the same as the Himalaya mountain range, since its last two applications.
Most notably, Ximalaya’s growth has slowed sharply as it faces growing competition and focuses on cost control. But equally significant, the company has become profitable on both a net and adjusted basis, a feat that has continued to evade many global peers including giant Spotify (SPOT.US).
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