China, Qing Dynasty
Dimensions: 12.9" (32.7cm) H
The figure is shown seated on a tall rocky outcrop with legs crossed and left arm bent to support a ruyi scepter, beside a vase and bundle of scrolls on an adjacent rock. She wears long robes, ornate beaded jewelry, and her hair is tied to high bun. Her eyes gaze downward toward a smiling acolyte standing on a leaf above crashing waves, shown with hands clasped together and wearing long, billowing scarves.
Compare with a Dehua Figure of Guanyin, late Qing dynasty - Republic period, in Christie's New York Sale15Mar2015, Lot 3720.
https://www.christies.com/lot/lot-5880179
清 德化觀音坐像

A minor hairline at the back "H," a few hairlines at the bottom, evidence of repair to the back, 背部一處小「H」裂紋，底部有幾處裂痕，背部有修补。