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Chiral exact flat bands (FBs) at charge neutrality have attracted much recent interest, presenting an intriguing condensed-matter system to realize exact many-body phenomena, as specifically shown in "magic angle" twisted bilayer graphene for superconductivity and triangulene-based superatomic graphene for excitonic condensation. Yet, no generic physical model to realize such FBs has been developed. Here we present a new mathematical theorem, called bipartite double cover (BDC) theorem, and prove that the BDC of line-graph (LG) lattices hosts at least two chiral exact FBs of opposite chirality, i.e., yin-yang FBs, centered-around/at charge neutrality (E = 0) akin to the "chiral limit" of twisted bilayer graphene. We illustrate this theorem by mapping it exactly onto tight-binding lattice models of the BDC of LGs of hexagonal lattice for strong topological and of triangular lattice for fragile topological FBs, respectively. Moreover, we use orbital design principle to realize such exotic yin-yang FBs in non-BDC lattices to instigate their real material discovery. This work not only enables the search for exact chiral FBs at zero energy beyond moir\'e heterostructures, but also opens the door to discovering quantum semiconductor features with FB-enabled strongly correlated carriers.

In parallel to the condensed-matter realization of quantum Hall (Chern insulators), quantum spin Hall (topological insulators), and fractional quantum Hall (fractional Chern insulators) effects, we propose that bilayer flat band (FB) lattices with one FB in each layer constitute solid-state analogues of bilayer quantum Hall (BQH) system, leading to anomalous BQH (ABQH) effect, without magnetic field. By exact diagonalization of a bilayer Kagome lattice Hamiltonian, as a prototypical example, we demonstrate the stabilization of excitonic condensate Halperin's (1,1,1) state at the total filling $v_T=1$ of the two Fbs. Furthermore, by tuning the inter-layer tunneling and distance between the Kagome layers at $v_T=2/3$, we show phase transitions among Halperin's (3,3,0), spin-singlet (1,1,2), and particle-hole conjugate of Laughlin's 1/3 states, as previously observed in BQH systems. Our work opens a new research direction in the field of FB physics by demonstrating bilayer FB materials as an attractive avenue for realizing exotic ABQH states including non-Abelian anyons.

Excitonic Bose-Einstein condensation (EBEC) has drawn increasing attention recently with the emergence of 2D materials. A general criterion for EBEC, as expected in an excitonic insulator (EI) state, is to have negative exciton formation energies in a semiconductor. Here, using exact diagonalization of multi-exciton Hamiltonian modelled in a diatomic Kagome lattice, we demonstrate that the negative exciton formation energies are only a prerequisite but insufficient condition for realizing an EI. By a comparative study between the cases of both a conduction and valence flat bands (FBs) versus that of a parabolic conduction band, we further show that the presence and increased FB contribution to exciton formation provide an attractive avenue to stabilize the EBEC, as confirmed by calculations and analyses of multi-exciton energies, wave functions and reduced density matrices. Our results warrant a similar many-exciton analysis for other known/new candidates of EIs, and demonstrate the FBs of opposite parity as a unique platform for studying exciton physics, paving the way to material realization of spinor BEC and spin-superfluidity.