Samsung Electronics will acquire the business division of Masimo, a U.S. premium audio brand, for 500 billion won through its subsidiary Harman. With this acquisition, Samsung Electronics secures luxury audio brands such as B&W and Denon while strengthening its audio business. Harman plans to solidify its position as a world-renowned audio company through this acquisition and enhance its competitiveness from consumer audio to automotive audio. Samsung Electronics is expected to leverage Harman's audio technology and expertise to improve sound quality in smartphones, TVs, and other devices while creating synergies. This acquisition marks Samsung Electronics' first major M&A since acquiring Harman in 2017, suggesting potential for more aggressive M&A activities in the future.