300868，重大资产重组

Group 1 - The core point of the article is that Jiemite is planning to acquire control of Siteng Helix through a cash transaction, which may constitute a significant asset restructuring according to regulations [2][5] - The acquisition aims to expand Jiemite's capabilities in computing power servers, AI management software, and cloud computing, leveraging its existing customer resources and sales channels in the mobile smart terminal accessory industry [5][6] - Siteng Helix, established in July 2018, has a registered capital of 24.16 million yuan and operates in areas including computer production, system integration, and AI technology research [5][6] Group 2 - Jiemite reported a revenue of 762 million yuan for 2024, a year-on-year increase of 12.59%, and a net profit of 7.07 million yuan, marking a return to profitability [8] - However, due to delays in flagship product launches from major clients, Jiemite's performance has been under pressure, with a revenue decline of 29.1% in Q1 2025 and a net loss of 3.66 million yuan [8] - The cash transaction for the acquisition will constitute a significant cash outflow for Jiemite, prompting the company to carefully plan its overall funding strategy [8]