Global Double‑sided OLED Display Market 2026 by Manufacturers, Regions, Type and Application, Forecast to 2032
1 Market Overview
- 1.1 Product Overview and Scope
- 1.2 Market Estimation Caveats and Base Year
- 1.3 Market Analysis by Panel Size
- 1.3.1 Overview: Global Double‑sided OLED Display Consumption Value by Panel Size: 2021 Versus 2025 Versus 2032
- 1.3.2 Micro (≤7″)
- 1.3.3 Small (>7″ ‑ ≤21″)
- 1.3.4 Medium (>21″ ‑ ≤55″)
- 1.3.5 Large (>55″ ‑ ≤100″)
- 1.3.6 Extra‑Large (>100″)
- 1.4 Market Analysis by Mounting / Installation
- 1.4.1 Overview: Global Double‑sided OLED Display Consumption Value by Mounting / Installation: 2021 Versus 2025 Versus 2032
- 1.4.2 Table / Desktop
- 1.4.3 Wall‑Mounted
- 1.4.4 Ceiling / Suspended
- 1.4.5 Floor Stand
- 1.4.6 Embedded / Built‑in
- 1.5 Market Analysis by Transparency
- 1.5.1 Overview: Global Double‑sided OLED Display Consumption Value by Transparency: 2021 Versus 2025 Versus 2032
- 1.5.2 Opaque Double‑sided
- 1.5.3 Transparent Double‑sided
- 1.5.4 Semi‑transparent Double‑sided
- 1.6 Market Analysis by Application
- 1.6.1 Overview: Global Double‑sided OLED Display Consumption Value by Application: 2021 Versus 2025 Versus 2032
- 1.6.2 Commercial
- 1.6.3 Advertising / Digital
- 1.6.4 Retail
- 1.6.5 Consumer Electronic
- 1.6.6 Industrial
- 1.6.7 Others
- 1.7 Global Double‑sided OLED Display Market Size & Forecast
- 1.7.1 Global Double‑sided OLED Display Consumption Value (2021 & 2025 & 2032)
- 1.7.2 Global Double‑sided OLED Display Sales Quantity (2021-2032)
- 1.7.3 Global Double‑sided OLED Display Average Price (2021-2032)
2 Manufacturers Profiles
- 2.1 Samsung Display
- 2.1.1 Samsung Display Details
- 2.1.2 Samsung Display Major Business
- 2.1.3 Samsung Display Double‑sided OLED Display Product and Services
- 2.1.4 Samsung Display Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.1.5 Samsung Display Recent Developments/Updates
- 2.2 BOE Technology Group
- 2.2.1 BOE Technology Group Details
- 2.2.2 BOE Technology Group Major Business
- 2.2.3 BOE Technology Group Double‑sided OLED Display Product and Services
- 2.2.4 BOE Technology Group Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.2.5 BOE Technology Group Recent Developments/Updates
- 2.3 LG Display
- 2.3.1 LG Display Details
- 2.3.2 LG Display Major Business
- 2.3.3 LG Display Double‑sided OLED Display Product and Services
- 2.3.4 LG Display Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.3.5 LG Display Recent Developments/Updates
- 2.4 TCL China Star Optoelectronics Technology
- 2.4.1 TCL China Star Optoelectronics Technology Details
- 2.4.2 TCL China Star Optoelectronics Technology Major Business
- 2.4.3 TCL China Star Optoelectronics Technology Double‑sided OLED Display Product and Services
- 2.4.4 TCL China Star Optoelectronics Technology Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.4.5 TCL China Star Optoelectronics Technology Recent Developments/Updates
- 2.5 Visionox Technology
- 2.5.1 Visionox Technology Details
- 2.5.2 Visionox Technology Major Business
- 2.5.3 Visionox Technology Double‑sided OLED Display Product and Services
- 2.5.4 Visionox Technology Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.5.5 Visionox Technology Recent Developments/Updates
- 2.6 Tianma Micro‑electronics
- 2.6.1 Tianma Micro‑electronics Details
- 2.6.2 Tianma Micro‑electronics Major Business
- 2.6.3 Tianma Micro‑electronics Double‑sided OLED Display Product and Services
- 2.6.4 Tianma Micro‑electronics Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.6.5 Tianma Micro‑electronics Recent Developments/Updates
- 2.7 EverDisplay Optronics
- 2.7.1 EverDisplay Optronics Details
- 2.7.2 EverDisplay Optronics Major Business
- 2.7.3 EverDisplay Optronics Double‑sided OLED Display Product and Services
- 2.7.4 EverDisplay Optronics Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.7.5 EverDisplay Optronics Recent Developments/Updates
- 2.8 AU Optronics
- 2.8.1 AU Optronics Details
- 2.8.2 AU Optronics Major Business
- 2.8.3 AU Optronics Double‑sided OLED Display Product and Services
- 2.8.4 AU Optronics Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.8.5 AU Optronics Recent Developments/Updates
- 2.9 Innolux
- 2.9.1 Innolux Details
- 2.9.2 Innolux Major Business
- 2.9.3 Innolux Double‑sided OLED Display Product and Services
- 2.9.4 Innolux Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.9.5 Innolux Recent Developments/Updates
- 2.10 Sony
- 2.10.1 Sony Details
- 2.10.2 Sony Major Business
- 2.10.3 Sony Double‑sided OLED Display Product and Services
- 2.10.4 Sony Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.10.5 Sony Recent Developments/Updates
- 2.11 Sharp
- 2.11.1 Sharp Details
- 2.11.2 Sharp Major Business
- 2.11.3 Sharp Double‑sided OLED Display Product and Services
- 2.11.4 Sharp Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.11.5 Sharp Recent Developments/Updates
- 2.12 Truly International Holdings
- 2.12.1 Truly International Holdings Details
- 2.12.2 Truly International Holdings Major Business
- 2.12.3 Truly International Holdings Double‑sided OLED Display Product and Services
- 2.12.4 Truly International Holdings Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.12.5 Truly International Holdings Recent Developments/Updates
- 2.13 Kyocera Display
- 2.13.1 Kyocera Display Details
- 2.13.2 Kyocera Display Major Business
- 2.13.3 Kyocera Display Double‑sided OLED Display Product and Services
- 2.13.4 Kyocera Display Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.13.5 Kyocera Display Recent Developments/Updates
- 2.14 Planar Systems
- 2.14.1 Planar Systems Details
- 2.14.2 Planar Systems Major Business
- 2.14.3 Planar Systems Double‑sided OLED Display Product and Services
- 2.14.4 Planar Systems Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.14.5 Planar Systems Recent Developments/Updates
- 2.15 LXD Incorporated
- 2.15.1 LXD Incorporated Details
- 2.15.2 LXD Incorporated Major Business
- 2.15.3 LXD Incorporated Double‑sided OLED Display Product and Services
- 2.15.4 LXD Incorporated Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.15.5 LXD Incorporated Recent Developments/Updates
- 2.16 Infovision Optoelectronics
- 2.16.1 Infovision Optoelectronics Details
- 2.16.2 Infovision Optoelectronics Major Business
- 2.16.3 Infovision Optoelectronics Double‑sided OLED Display Product and Services
- 2.16.4 Infovision Optoelectronics Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.16.5 Infovision Optoelectronics Recent Developments/Updates
- 2.17 HKC Group
- 2.17.1 HKC Group Details
- 2.17.2 HKC Group Major Business
- 2.17.3 HKC Group Double‑sided OLED Display Product and Services
- 2.17.4 HKC Group Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.17.5 HKC Group Recent Developments/Updates
- 2.18 Saef Technology
- 2.18.1 Saef Technology Details
- 2.18.2 Saef Technology Major Business
- 2.18.3 Saef Technology Double‑sided OLED Display Product and Services
- 2.18.4 Saef Technology Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.18.5 Saef Technology Recent Developments/Updates
- 2.19 WINSTAR Display
- 2.19.1 WINSTAR Display Details
- 2.19.2 WINSTAR Display Major Business
- 2.19.3 WINSTAR Display Double‑sided OLED Display Product and Services
- 2.19.4 WINSTAR Display Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.19.5 WINSTAR Display Recent Developments/Updates
- 2.20 China Resources Microelectronics & Display
- 2.20.1 China Resources Microelectronics & Display Details
- 2.20.2 China Resources Microelectronics & Display Major Business
- 2.20.3 China Resources Microelectronics & Display Double‑sided OLED Display Product and Services
- 2.20.4 China Resources Microelectronics & Display Double‑sided OLED Display Sales Quantity, Average Price, Revenue, Gross Margin and Market Share (2021-2026)
- 2.20.5 China Resources Microelectronics & Display Recent Developments/Updates
3 Competitive Environment: Double‑sided OLED Display by Manufacturer
- 3.1 Global Double‑sided OLED Display Sales Quantity by Manufacturer (2021-2026)
- 3.2 Global Double‑sided OLED Display Revenue by Manufacturer (2021-2026)
- 3.3 Global Double‑sided OLED Display Average Price by Manufacturer (2021-2026)
- 3.4 Market Share Analysis (2025)
- 3.4.1 Producer Shipments of Double‑sided OLED Display by Manufacturer Revenue ($MM) and Market Share (%): 2025
- 3.4.2 Top 3 Double‑sided OLED Display Manufacturer Market Share in 2025
- 3.4.3 Top 6 Double‑sided OLED Display Manufacturer Market Share in 2025
- 3.5 Double‑sided OLED Display Market: Overall Company Footprint Analysis
- 3.5.1 Double‑sided OLED Display Market: Region Footprint
- 3.5.2 Double‑sided OLED Display Market: Company Product Type Footprint
- 3.5.3 Double‑sided OLED Display Market: Company Product Application Footprint
- 3.6 New Market Entrants and Barriers to Market Entry
- 3.7 Mergers, Acquisition, Agreements, and Collaborations
4 Consumption Analysis by Region
- 4.1 Global Double‑sided OLED Display Market Size by Region
- 4.1.1 Global Double‑sided OLED Display Sales Quantity by Region (2021-2032)
- 4.1.2 Global Double‑sided OLED Display Consumption Value by Region (2021-2032)
- 4.1.3 Global Double‑sided OLED Display Average Price by Region (2021-2032)
- 4.2 North America Double‑sided OLED Display Consumption Value (2021-2032)
- 4.3 Europe Double‑sided OLED Display Consumption Value (2021-2032)
- 4.4 Asia-Pacific Double‑sided OLED Display Consumption Value (2021-2032)
- 4.5 South America Double‑sided OLED Display Consumption Value (2021-2032)
- 4.6 Middle East & Africa Double‑sided OLED Display Consumption Value (2021-2032)
5 Market Segment by Panel Size
- 5.1 Global Double‑sided OLED Display Sales Quantity by Panel Size (2021-2032)
- 5.2 Global Double‑sided OLED Display Consumption Value by Panel Size (2021-2032)
- 5.3 Global Double‑sided OLED Display Average Price by Panel Size (2021-2032)
6 Market Segment by Application
- 6.1 Global Double‑sided OLED Display Sales Quantity by Application (2021-2032)
- 6.2 Global Double‑sided OLED Display Consumption Value by Application (2021-2032)
- 6.3 Global Double‑sided OLED Display Average Price by Application (2021-2032)
7 North America
- 7.1 North America Double‑sided OLED Display Sales Quantity by Panel Size (2021-2032)
- 7.2 North America Double‑sided OLED Display Sales Quantity by Application (2021-2032)
- 7.3 North America Double‑sided OLED Display Market Size by Country
- 7.3.1 North America Double‑sided OLED Display Sales Quantity by Country (2021-2032)
- 7.3.2 North America Double‑sided OLED Display Consumption Value by Country (2021-2032)
- 7.3.3 United States Market Size and Forecast (2021-2032)
- 7.3.4 Canada Market Size and Forecast (2021-2032)
- 7.3.5 Mexico Market Size and Forecast (2021-2032)
8 Europe
- 8.1 Europe Double‑sided OLED Display Sales Quantity by Panel Size (2021-2032)
- 8.2 Europe Double‑sided OLED Display Sales Quantity by Application (2021-2032)
- 8.3 Europe Double‑sided OLED Display Market Size by Country
- 8.3.1 Europe Double‑sided OLED Display Sales Quantity by Country (2021-2032)
- 8.3.2 Europe Double‑sided OLED Display Consumption Value by Country (2021-2032)
- 8.3.3 Germany Market Size and Forecast (2021-2032)
- 8.3.4 France Market Size and Forecast (2021-2032)
- 8.3.5 United Kingdom Market Size and Forecast (2021-2032)
- 8.3.6 Russia Market Size and Forecast (2021-2032)
- 8.3.7 Italy Market Size and Forecast (2021-2032)
9 Asia-Pacific
- 9.1 Asia-Pacific Double‑sided OLED Display Sales Quantity by Panel Size (2021-2032)
- 9.2 Asia-Pacific Double‑sided OLED Display Sales Quantity by Application (2021-2032)
- 9.3 Asia-Pacific Double‑sided OLED Display Market Size by Region
- 9.3.1 Asia-Pacific Double‑sided OLED Display Sales Quantity by Region (2021-2032)
- 9.3.2 Asia-Pacific Double‑sided OLED Display Consumption Value by Region (2021-2032)
- 9.3.3 China Market Size and Forecast (2021-2032)
- 9.3.4 Japan Market Size and Forecast (2021-2032)
- 9.3.5 South Korea Market Size and Forecast (2021-2032)
- 9.3.6 India Market Size and Forecast (2021-2032)
- 9.3.7 Southeast Asia Market Size and Forecast (2021-2032)
- 9.3.8 Australia Market Size and Forecast (2021-2032)
10 South America
- 10.1 South America Double‑sided OLED Display Sales Quantity by Panel Size (2021-2032)
- 10.2 South America Double‑sided OLED Display Sales Quantity by Application (2021-2032)
- 10.3 South America Double‑sided OLED Display Market Size by Country
- 10.3.1 South America Double‑sided OLED Display Sales Quantity by Country (2021-2032)
- 10.3.2 South America Double‑sided OLED Display Consumption Value by Country (2021-2032)
- 10.3.3 Brazil Market Size and Forecast (2021-2032)
- 10.3.4 Argentina Market Size and Forecast (2021-2032)
11 Middle East & Africa
- 11.1 Middle East & Africa Double‑sided OLED Display Sales Quantity by Panel Size (2021-2032)
- 11.2 Middle East & Africa Double‑sided OLED Display Sales Quantity by Application (2021-2032)
- 11.3 Middle East & Africa Double‑sided OLED Display Market Size by Country
- 11.3.1 Middle East & Africa Double‑sided OLED Display Sales Quantity by Country (2021-2032)
- 11.3.2 Middle East & Africa Double‑sided OLED Display Consumption Value by Country (2021-2032)
- 11.3.3 Turkey Market Size and Forecast (2021-2032)
- 11.3.4 Egypt Market Size and Forecast (2021-2032)
- 11.3.5 Saudi Arabia Market Size and Forecast (2021-2032)
- 11.3.6 South Africa Market Size and Forecast (2021-2032)
12 Market Dynamics
- 12.1 Double‑sided OLED Display Market Drivers
- 12.2 Double‑sided OLED Display Market Restraints
- 12.3 Double‑sided OLED Display Trends Analysis
- 12.4 Porters Five Forces Analysis
- 12.4.1 Threat of New Entrants
- 12.4.2 Bargaining Power of Suppliers
- 12.4.3 Bargaining Power of Buyers
- 12.4.4 Threat of Substitutes
- 12.4.5 Competitive Rivalry
13 Raw Material and Industry Chain
- 13.1 Raw Material of Double‑sided OLED Display and Key Manufacturers
- 13.2 Manufacturing Costs Percentage of Double‑sided OLED Display
- 13.3 Double‑sided OLED Display Production Process
- 13.4 Industry Value Chain Analysis
14 Shipments by Distribution Channel
- 14.1 Sales Channel
- 14.1.1 Direct to End-User
- 14.1.2 Distributors
- 14.2 Double‑sided OLED Display Typical Distributors
- 14.3 Double‑sided OLED Display Typical Customers
15 Research Findings and Conclusion
16 Appendix
- 16.1 Methodology
- 16.2 Research Process and Data Source
According to our (Global Info Research) latest study, the global Double‑sided OLED Display market size was valued at US$ 525 million in 2025 and is forecast to a readjusted size of US$ 1172 million by 2032 with a CAGR of 12.1% during review period.
A double‑sided OLED display is an organic light‑emitting diode (OLED) screen capable of displaying content on both the front and back sides simultaneously. Each side can display the same or different images or text independently. These displays are commonly used in advertising, retail showcases, exhibition halls, transparent display cabinets, public information boards, and high‑end electronic devices. They typically utilize transparent or semi‑transparent substrates and specialized driver boards to ensure balanced brightness, color, and contrast on both sides while maintaining a thin, lightweight, and low‑power design.In 2025, global Double‑Sided OLED Display production reached approximately 170 K units, with an average global market price of around US$ 3,000 per unit. Annual production capacity is 225 K units. Gross Profit Margin: 25%. The double‑sided OLED display industry chain spans from upstream materials such as OLED substrates, organic light‑emitting materials, and driving ICs, through midstream manufacturing including panel fabrication, module assembly, and controller integration, to downstream applications in commercial signage, retail displays, exhibitions, and specialty installations. The chain is highly specialized, with a limited number of manufacturers capable of producing dual‑view panels, and relies heavily on technical know‑how, material quality, and precision assembly. Supply bottlenecks in substrates or organic materials can significantly affect production output and delivery schedules.Double‑sided OLED displays are a niche yet promising segment of the display industry. While the market size is small compared to smartphones or TVs, the technology offers unique interactive and aesthetic experiences that cannot be achieved by conventional displays. As more commercial and public applications seek innovative visual solutions, this product may see gradual adoption, but its high cost and specialized production mean that scaling to mass production remains a challenge. Early adopters and luxury applications are likely to drive the initial growth.
This report is a detailed and comprehensive analysis for global Double‑sided OLED Display market. Both quantitative and qualitative analyses are presented by manufacturers, by region & country, by Panel Size and by Application. As the market is constantly changing, this report explores the competition, supply and demand trends, as well as key factors that contribute to its changing demands across many markets. Company profiles and product examples of selected competitors, along with market share estimates of some of the selected leaders for the year 2025, are provided.
Key Features:
Global Double‑sided OLED Display market size and forecasts, in consumption value ($ Million), sales quantity (Units), and average selling prices (K US$/Unit), 2021-2032
Global Double‑sided OLED Display market size and forecasts by region and country, in consumption value ($ Million), sales quantity (Units), and average selling prices (K US$/Unit), 2021-2032
Global Double‑sided OLED Display market size and forecasts, by Panel Size and by Application, in consumption value ($ Million), sales quantity (Units), and average selling prices (K US$/Unit), 2021-2032
Global Double‑sided OLED Display market shares of main players, shipments in revenue ($ Million), sales quantity (Units), and ASP (K US$/Unit), 2021-2026
The Primary Objectives in This Report Are:
To determine the size of the total market opportunity of global and key countries
To assess the growth potential for Double‑sided OLED Display
To forecast future growth in each product and end-use market
To assess competitive factors affecting the marketplace
This report profiles key players in the global Double‑sided OLED Display market based on the following parameters - company overview, sales quantity, revenue, price, gross margin, product portfolio, geographical presence, and key developments. Key companies covered as a part of this study include Samsung Display, BOE Technology Group, LG Display, TCL China Star Optoelectronics Technology, Visionox Technology, Tianma Micro‑electronics, EverDisplay Optronics, AU Optronics, Innolux, Sony, etc.
This report also provides key insights about market drivers, restraints, opportunities, new product launches or approvals.
Market Segmentation
Double‑sided OLED Display market is split by Panel Size and by Application. For the period 2021-2032, the growth among segments provides accurate calculations and forecasts for consumption value by Panel Size, and by Application in terms of volume and value. This analysis can help you expand your business by targeting qualified niche markets.
Market segment by Panel Size
Micro (≤7″)
Small (>7″ ‑ ≤21″)
Medium (>21″ ‑ ≤55″)
Large (>55″ ‑ ≤100″)
Extra‑Large (>100″)
Market segment by Mounting / Installation
Table / Desktop
Wall‑Mounted
Ceiling / Suspended
Floor Stand
Embedded / Built‑in
Market segment by Transparency
Opaque Double‑sided
Transparent Double‑sided
Semi‑transparent Double‑sided
Market segment by Application
Commercial
Advertising / Digital
Retail
Consumer Electronic
Industrial
Others
Major players covered
Samsung Display
BOE Technology Group
LG Display
TCL China Star Optoelectronics Technology
Visionox Technology
Tianma Micro‑electronics
EverDisplay Optronics
AU Optronics
Innolux
Sony
Sharp
Truly International Holdings
Kyocera Display
Planar Systems
LXD Incorporated
Infovision Optoelectronics
HKC Group
Saef Technology
WINSTAR Display
China Resources Microelectronics & Display
Market segment by region, regional analysis covers
North America (United States, Canada, and Mexico)
Europe (Germany, France, United Kingdom, Russia, Italy, and Rest of Europe)
Asia-Pacific (China, Japan, Korea, India, Southeast Asia, and Australia)
South America (Brazil, Argentina, Colombia, and Rest of South America)
Middle East & Africa (Saudi Arabia, UAE, Egypt, South Africa, and Rest of Middle East & Africa)
The content of the study subjects, includes a total of 15 chapters:
Chapter 1, to describe Double‑sided OLED Display product scope, market overview, market estimation caveats and base year.
Chapter 2, to profile the top manufacturers of Double‑sided OLED Display, with price, sales quantity, revenue, and global market share of Double‑sided OLED Display from 2021 to 2026.
Chapter 3, the Double‑sided OLED Display competitive situation, sales quantity, revenue, and global market share of top manufacturers are analyzed emphatically by landscape contrast.
Chapter 4, the Double‑sided OLED Display breakdown data are shown at the regional level, to show the sales quantity, consumption value, and growth by regions, from 2021 to 2032.
Chapter 5 and 6, to segment the sales by Panel Size and by Application, with sales market share and growth rate by Panel Size, by Application, from 2021 to 2032.
Chapter 7, 8, 9, 10 and 11, to break the sales data at the country level, with sales quantity, consumption value, and market share for key countries in the world, from 2021 to 2026.and Double‑sided OLED Display market forecast, by regions, by Panel Size, and by Application, with sales and revenue, from 2027 to 2032.
Chapter 12, market dynamics, drivers, restraints, trends, and Porters Five Forces analysis.
Chapter 13, the key raw materials and key suppliers, and industry chain of Double‑sided OLED Display.
Chapter 14 and 15, to describe Double‑sided OLED Display sales channel, distributors, customers, research findings and conclusion.