Consumer electronics brand Boat, preparing for its long-anticipated initial public offering, is encountering rising employee attrition during a pivotal transition period. As the company shifts from a fast-paced startup culture to the stringent governance and operational discipline required of a publicly listed firm, industry watchers note increasing workforce churn across critical departments. The phenomenon comes at a time when the broader wearables and audio accessories market remains fiercely competitive, demanding continuous innovation and operational efficiency.