Woofun AI reports that DeepSeek has initiated IPO preparations, collaborating with accounting firms to organize financial data. The company aims to complete full financial reports by the end of December 2026, a prerequisite for submitting a listing application between late 2026 and early 2027. DeepSeek recently closed a Pre-IPO financing round and continues investing in hash rate infrastructure and large model development, though listing location and fundraising details remain unconfirmed.