百货零售跨界半导体，友阿股份15.8亿元并购获深交所受理

Group 1 - The core point of the article is that Youa Co., Ltd. plans to acquire 100% equity of Shenzhen Shangyangtong Technology Co., Ltd. for a transaction price of 1.58 billion yuan and raise supporting funds not exceeding 550 million yuan to transform its business into the power semiconductor sector [1][2] - Youa Co., Ltd. has faced challenges in the traditional department store retail industry, with a decline in both revenue and net profit, prompting the need for strategic transformation through this acquisition [1][2] - The financial performance for 2024 shows total revenue of 1.283 billion yuan, a year-on-year decrease of 3.14%, and a net profit attributable to shareholders of 28.01 million yuan, down 42.38% [1] Group 2 - The valuation of the target company, Shangyangtong, shows a book value of 951.69 million yuan and an assessed value of 1.7568211 billion yuan, resulting in an appreciation rate of 84.60% [2] - The semiconductor industry is identified as a new battleground for cross-industry mergers and acquisitions, although investors remain cautious due to potential risks associated with goodwill [2] - The company aims to enhance operational efficiency by integrating Shangyangtong's semiconductor technology with its retail management capabilities, thereby improving overall profitability and asset quality [2]