A股并购拟上市标的现热潮：本月新增至少7起，后续趋势或取决于IPO情况

Group 1 - The core viewpoint of the article highlights a surge in A-share mergers and acquisitions involving companies that were previously planning to go public, with at least seven such cases reported in March alone [1][2][8] - The trend of listed companies acquiring pre-IPO targets is seen as a positive development, reducing the pressure on companies to pursue IPOs and potentially enhancing industry competitiveness [5][7] - Not all acquisition plans are successful, as evidenced by at least two failed transactions in March, including Shuangcheng Pharmaceutical's attempt to acquire Aola Semiconductor [1][8] Group 2 - Specific cases of acquisitions include Huada Jiutian planning to acquire a controlling stake in Chip and Semiconductor Technology, and Yangjie Technology's intention to acquire Dongguan Beite Electronics [2][3] - The article notes that the valuation of acquisition targets in the A-share market has been declining, with average price-to-earnings ratios around ten times, contrasting sharply with the higher valuations of new IPOs [7][9] - The reasons for the termination of some acquisition deals include disagreements on transaction pricing and terms, as seen in the cases of Shuangcheng Pharmaceutical and Huida Technology [8][9]