Luster(688400) 证券时报网·2025-01-08 18:11Core Viewpoint - Lingyun Guang has successfully completed the acquisition of 99.95% equity in JAI for a cash consideration of €102.5 million, fulfilling all conditions for the equity transfer by January 7, 2025 [1][2] Financial Performance - JAI achieved revenues of €42.49 million and €34.23 million for the fiscal years 2022 and 2023, respectively, with net profits of €5.04 million and €3.43 million [2] - As of March 31, 2024, JAI's total assets were valued at €37.23 million, and its equity amounted to €20.16 million, indicating a premium rate of over 400% relative to the acquisition price [2] Strategic Fit - Lingyun Guang has a 20-year history of collaboration with JAI, having previously acted as an agent for JAI's products, which indicates a strong existing relationship [2] - The acquisition is expected to enhance Lingyun Guang's optical imaging technology capabilities, improve the standard product matrix of visual devices, and expand its product layout in downstream industries [3] - The integration of JAI's industrial camera technology with Lingyun Guang's AI software algorithms is anticipated to significantly boost the company's core capabilities in the "Vision + AI" sector, providing richer and higher-quality machine vision products and solutions [3]