Summary of Key Points Core Viewpoint - DreamNet Cloud Technology Group Co., Ltd. plans to acquire 100% equity of Hangzhou Bicheng Digital Technology Co., Ltd. through a combination of issuing shares and cash payment, while also raising supporting funds [12]. Group 1: Transaction Overview - The transaction involves issuing shares and cash to purchase assets and raise supporting funds [12]. - The target company, Hangzhou Bicheng Digital Technology Co., Ltd., operates in brand retail, brand operation management, channel distribution, and brand digital marketing [12]. - The transaction is classified as a major asset restructuring and constitutes a related party transaction [12]. Group 2: Transaction Participants - The transaction counterparties include 16 investors, such as Liu Hongbin and Feng Xing [12]. - The company will raise supporting funds from no more than 35 specific investors [12]. - The independent financial advisor for the transaction is mentioned, ensuring compliance with relevant regulations [12]. Group 3: Financial and Legal Commitments - The company and all directors, supervisors, and senior management commit to the accuracy and completeness of the restructuring report and its summary [2]. - There are performance compensation commitments associated with the transaction, indicating potential financial obligations post-acquisition [12]. - Legal responsibilities are outlined for all parties involved, ensuring that all provided information is truthful and complete [2][4].

证券代码：002123 证券简称：梦网科技 公告编号：2025-070 梦网云科技集团股份有限公司 关于2025年第二次临时股东会取消部分议案并增加临时 提案暨补充通知的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有 虚假记载、误导性陈述或重大遗漏。 一、股东会相关情况 梦网云科技集团股份有限公司（以下简称"公司"）于2025年6月27日在《证 券时报》 《上海证券报》 《中国证券报》和巨潮资讯网（http://www.cninfo.com.cn） 披露了《关于召开2025年第二次临时股东会的通知》（公告编号：2025-058）。 公司于2025年8月13日召开第九届董事会第二次会议，审议通过了《关于2025年 第二次临时股东会取消部分议案并增加临时提案的议案》，需对本次提交股东会 审议的相关议案进行调整。具体调整情况如下： 提案编码 原提案名称 审议提案名称 关于《公司发行股份及支 关于《公司发行股份及支 付现金购买资产并募集配 付现金购买资产并募集配 （草案）》及其摘要的议 （草案）（修订稿）》及 案 其摘要的议案 关于批准本次交易相关审 关于批准本次交易相关加 评估报告的议案 告、 ...

证券代码：002123 证券简称：梦网科技 公告编号：2025-073 梦网云科技集团股份有限公司 关于发行股份及支付现金购买资产并募集配套资金 暨关联交易报告书（草案）（修订稿）修订说明的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有 虚假记载、误导性陈述或重大遗漏。 梦网云科技集团股份有限公司（以下简称"公司"或"上市公司"）拟发行 股份及支付现金购买杭州碧橙数字技术股份有限公司（以下简称"标的公司"） 全部股份并募集配套资金（以下简称"本次交易"）。 上市公司于 2025 年 6 月 26 日披露了《梦网云科技集团股份有限公司发行股 份及支付现金购买资产并募集配套资金暨关联交易报告书（草案）》（以下简称 "重组报告书"）等相关文件，现上市公司会同中介机构对相关文件的财务数据 更新至 2025 年 5 月 31 日，并对重组报告书进行了相应的补充和修订，主要修订 情况如下： 重组报告书章节 修订情况 释义 对释义进行了补充及更新。 重大事项提示 重大风险提示 更新了财务数据。 第一节 本次交易概况 第三节 本次交易对方的基本情况 更新了交易对手基本情况。 据； 第四节 标的公司基本情 ...

梦网云科技集团股份有限公司董事会 关于本次交易摊薄即期回报情况及采取填补措施的说明（修订稿） 梦网云科技集团股份有限公司（以下简称"公司"或"上市公司"）拟发行股份及 支付现金购买杭州碧橙数字技术股份有限公司（以下简称"标的公司"）全部股份并募 集配套资金（以下简称"本次交易"）。 根据《国务院办公厅关于进一步加强资本市场中小投资者合法权益保护工作的意 （国办发〔2013〕110 号）、 （二）有效整合标的公司，充分发挥协同效应 见》 《国务院关于进一步促进资本市场健康发展的若干意见》 （国发〔2014〕17 号）和《关于首发及再融资、重大资产重组摊薄即期回报有关事项 的指导意见》（证监会公告〔2015〕31 号）等规定的要求，为保障中小投资者利益， 公司就本次交易对即期回报摊薄的影响进行了分析并提出了具体的填补回报措施，相 关主体对公司填补回报措施能够得到切实履行做出了承诺。具体内容如下： 一、本次交易对公司当期每股收益的影响 根据公司 2023 年、2024 年、2025 年 1-5 月财务报表及中喜会计师事务所（特殊 普通合伙）出具的《备考审阅报告》，本次交易前后上市公司的主要财务指标如下： 单位：万元 ...

梦网云科技集团股份有限公司（以下简称"公司"）第九届董事会2025年第一次 独立董事专门会议于2025年8月13日以现场结合通讯的形式召开。会议应出席独立董 事三人，实际出席独立董事三人，经独立董事推举本次会议由邹奇先生召集并主持， 本次会议符合《中华人民共和国公司法》（以下简称"《公司法》"）、《梦网云科 技集团股份有限公司章程》（以下简称"《公司章程》"）、《上市公司独立董事管 理办法》的有关规定和要求。 全体独立董事本着认真、负责的态度，在认真阅读公司提供的资料，听取有关人 员的汇报并详细了解有关情况后，经出席会议的独立董事审议和表决，本次会议审议 通过了拟提交公司第九届董事会第二次会议审议的相关议案，针对公司《关于公司发 行股份及支付现金购买资产并募集配套资金暨关联交易方案的议案》等与本次交易相 关议案发表审核意见如下： 金购买资产并募集配套资金暨关联交易报告书（草案）（修订稿）》（以下简称"《报 告书（草案）（修订稿）》"）及其摘要符合《公司法》《中华人民共和国证券法》 （以下简称"《证券法》"）、《上市公司重大资产重组管理办法》（以下简称"《重 组管理办法》"）、《上市公司证券发行注册管理办法》《 ...

Core Insights - The company, DreamNet Cloud Technology Group Co., Ltd., is undergoing a significant asset restructuring by acquiring 100% of the shares of Bicheng Digital through a combination of cash and stock issuance, with a total transaction value of 128 million yuan [2][3][4]. Company Overview - DreamNet Cloud Technology Group Co., Ltd. was formerly known as Rongxin Power Electronics Co., Ltd. and has undergone several name changes since its establishment. The company is headquartered in Anshan, Liaoning Province, with a registered capital of 805,420,590 yuan [1]. - The company operates in the software and information technology services industry, focusing on the development and sales of computer software and hardware, electronic products, and various power electronic components [1][2]. Major Asset Restructuring - The board of directors has approved a plan to acquire Bicheng Digital, with the assessed value of the 100% equity stake being 131,173.92 million yuan. After deducting cash dividends, the final transaction price is set at 128 million yuan [2][3]. - The company plans to issue 100,240,954 shares at a price of 8.30 yuan per share, raising up to 83 million yuan in supporting funds, with 44.8 million yuan allocated for cash payment and 38.2 million yuan for working capital [2][3]. Financial Reporting Basis - The pro forma financial statements are prepared under the assumption that the asset restructuring was completed on January 1, 2023, and are based on the financial reports audited by Zhongxi CPA for the years 2023 and 2024 [3][4]. - The pro forma financial statements reflect the company's financial position and performance as if the acquisition had occurred at the specified date, adhering to relevant accounting standards [4][5]. Accounting Policies and Estimates - The company has established specific accounting policies and estimates for financial instruments, fixed asset depreciation, intangible asset amortization, and revenue recognition, which are detailed in the financial statement notes [4][5]. - The pro forma financial statements do not include cash flow statements or changes in equity statements, focusing solely on consolidated financial information [4][5].

Core Viewpoint - The document outlines the legal opinions regarding the asset acquisition and capital raising by DreamNet Cloud Technology Group Co., Ltd, emphasizing compliance with relevant laws and regulations [2][4][10]. Group 1: Legal Framework and Compliance - The law firm has conducted due diligence based on various legal regulations, including the Company Law and Securities Law, confirming that the restructuring plan complies with all relevant legal requirements [2][4]. - The restructuring constitutes a major asset reorganization and related party transaction but does not qualify as a reverse listing [4][10]. Group 2: Parties Involved - DreamNet Technology is confirmed to be a legally existing company listed on the Shenzhen Stock Exchange, with no legal issues affecting its ability to participate in the transaction [5]. - The transaction counterparties, including 16 shareholders of the target company, have been verified to possess full civil capacity and legal standing to engage in the transaction [5]. Group 3: Approval and Authorization - The restructuring has received necessary approvals, including a decision from the antitrust review authority not to conduct further examination [6]. - Additional approvals required for the restructuring are outlined, with the firm confirming that all current necessary procedures have been followed [6][10]. Group 4: Substantial Conditions - The transaction meets the substantial conditions set forth in the restructuring management regulations, with no significant administrative penalties reported against the target company during the review period [7][10]. - The ownership of the target assets is clear, with no disputes or potential disputes identified, except for a portion of shares under pledge [8][12]. Group 5: Target Assets and Business Operations - The target assets consist of 100% equity in BiCheng Digital, which is confirmed to be a legally existing entity with no legal issues affecting its operations [10][11]. - BiCheng Digital has established 45 subsidiaries, with all subsidiaries legally registered and operational within their approved business scopes [13][19].

Company Overview - Hangzhou Bicheng Digital Technology Co., Ltd. was established by individuals Xu Wenjia and Yang Ting, transitioning from Hangzhou Bicheng Network Technology Co., Ltd. to a joint-stock company on July 10, 2020 [1] - The company operates in the e-commerce service industry, providing comprehensive e-commerce operation services to brand owners, including brand retail, channel distribution, brand operation management, and digital marketing services [1] Financial Reporting - The financial statements have been prepared based on the assumption of going concern and in accordance with the relevant accounting standards issued by the Ministry of Finance and the China Securities Regulatory Commission [1][2] - The financial statements reflect the company's financial position and operating results as of May 31, 2025, December 31, 2024, and December 31, 2023 [3] Consolidation Scope - The consolidated financial statements include 47 subsidiaries, with details provided in the notes section [1] Accounting Policies - The company has established specific accounting policies for financial instrument impairment, fixed asset depreciation, intangible asset amortization, and revenue recognition based on its operational characteristics [2][3] - The company uses the accrual basis for accounting, with historical cost as the measurement basis for most financial statements [2] Financial Instruments - Financial assets are classified into three categories at initial recognition: measured at amortized cost, measured at fair value with changes recognized in other comprehensive income, and measured at fair value with changes recognized in profit or loss [8] - The company assesses expected credit losses based on the risk of default and recognizes impairment losses accordingly [14][16] Inventory Management - Inventory is measured at the lower of cost and net realizable value, with provisions for inventory write-downs recognized when necessary [18][19] Fixed Assets - Fixed assets are recognized when it is probable that future economic benefits will flow to the company and the cost can be measured reliably, with depreciation calculated using the straight-line method over their useful lives [29][30] Long-term Investments - Long-term equity investments are accounted for using the cost method for controlled entities and the equity method for joint ventures and associates [24][25]

Group 1 - The article discusses the special verification opinion issued by Grandway Law Offices regarding the stock trading activities of insiders related to the restructuring of DreamNet Cloud Technology Group Co., Ltd. [1][2] - The verification period for insider trading is defined as six months prior to the suspension of trading due to the restructuring until the day before the disclosure of the restructuring report draft, specifically from July 1, 2024, to June 26, 2025 [2][3] - The law firm conducted a thorough review of the stock trading activities of relevant parties and insiders during the verification period, ensuring compliance with legal standards and regulations [3][8] Group 2 - The verification identified specific individuals involved in the stock trading activities, including Wang Hua, Xu Haijin, and Wu Ling, who provided commitment letters affirming their compliance with insider trading regulations [5][7] - Wang Hua reported buying 26,000 shares and selling 11,200 shares of DreamNet Technology during the verification period, asserting that these transactions were based on publicly available information [5][6] - The conclusion of the verification indicates that the trading activities of the relevant parties do not constitute insider trading and will not pose substantial legal obstacles to the restructuring transaction [8]

Core Viewpoint - The legal opinion letter from Grandway Law Offices confirms that DreamNet Cloud Technology Group Co., Ltd. has properly followed the necessary procedures to cancel part of its 2021 stock option incentive plan, specifically the unexercised stock options due to expiration [1][3][4]. Group 1: Approval and Authorization - The company held a shareholders' meeting on July 13, 2021, where it approved the authorization for the board of directors to handle matters related to the 2021 stock option incentive plan [3]. - The board of directors determined that stock options not exercised during the designated exercise period should be canceled, in accordance with the relevant regulations [3][4]. - A total of 5,761,552 stock options were identified as unexercised and are to be canceled as they were not exercised by the deadline [3][4]. Group 2: Specifics of the Cancellation - The cancellation of stock options is in line with the provisions of the stock option incentive management regulations and the company's incentive plan [4]. - The third exercise period for the stock options ended on July 18, 2025, and the unexercised options will be canceled as per the established rules [4]. - The company is required to disclose this cancellation in accordance with the relevant regulations and apply for the cancellation procedures with the China Securities Depository and Clearing Corporation [4]. Group 3: Conclusion - The legal opinion concludes that the company has fulfilled all necessary approval procedures for the cancellation, and the action complies with applicable laws and regulations [5].