Anfu Technology(SH:603031) Zheng Quan Zhi Xing·2025-06-27 16:49Core Viewpoint - The company, Anhui Anfu Battery Technology Co., Ltd., is responding to an inquiry from the Shanghai Stock Exchange regarding its asset acquisition and fundraising activities, specifically focusing on the evaluation of identifiable assets and goodwill recognition during its merger with Yajing Technology [1][2]. Group 1: Asset Evaluation and Goodwill - The company confirmed that it had fully identified identifiable assets during the merger with Yajing Technology, including trademarks and patent rights, and provided reasons for not separately identifying long-term customer contracts [3][4]. - The fair value of identifiable assets was assessed by Zhonglian Guoxin Asset Appraisal Co., Ltd., with the trademark valued at 353.28 million yuan and patent technology at 48.02 million yuan [3][5]. - The company utilized the evaluation results to accurately allocate the merger consideration, confirming the goodwill amount based on the fair value of identifiable net assets [5][15]. Group 2: Financial Projections and Profitability - The projected revenues for Nanfeng Battery, a subsidiary, are expected to grow from 338.40 million yuan in 2023 to 515.87 million yuan by 2026, indicating a strong growth trajectory [7][8]. - The net profit forecast for Nanfeng Battery is projected to increase from 59.98 million yuan in 2023 to 100.66 million yuan by 2026, reflecting the company's profitability potential [7][8]. - The profit-sharing rate for the trademark is set at 4.82%, while the patent's profit-sharing rate is 1.46%, indicating the expected contribution of these intangible assets to the company's overall profitability [11][12]. Group 3: Regulatory Compliance and Reporting - The company has engaged independent financial advisors and accountants to evaluate the compliance of its asset acquisition and fundraising activities with relevant accounting standards and regulations [2][3]. - The inquiry from the Shanghai Stock Exchange emphasizes the need for transparency in the reporting of cash flow related to the acquisition and the distribution of dividends from Nanfeng Battery [1][2]. - The company is required to provide detailed disclosures regarding the use of raised funds and the financial performance of Yajing Technology post-acquisition [1][2].