YSDZ(SZ:002289) Zheng Quan Zhi Xing·2025-07-14 16:27Core Viewpoint - Shenzhen Yushun Electronics Co., Ltd. is planning to acquire 100% equity of three companies, which constitutes a major asset restructuring. The board of directors has conducted a thorough review of the independence of the evaluation agency, the reasonableness of the evaluation assumptions, the relevance of the evaluation methods to the purpose, and the fairness of the evaluation pricing [1][2]. Group 1 - The evaluation agency appointed for this transaction is Shenzhen Junrui Asset Appraisal Co., Ltd., which complies with the relevant provisions of the Securities Law. The agency and its evaluators have no relationships or conflicts of interest with the company or the target companies [1]. - The evaluation assumptions and limitations set by the evaluation agency adhere to national regulations and market practices, indicating their reasonableness [1][2]. - The purpose of the evaluation is to determine the market value of the target assets as of the evaluation benchmark date, providing a reference for the transaction value [2]. Group 2 - The evaluation agency used both the asset-based method and the income method for the asset valuation, ultimately selecting the income method as the final evaluation result, which aligns with the requirements of the China Securities Regulatory Commission [2]. - The evaluation results objectively and fairly reflect the actual situation of the evaluation objects as of the benchmark date, ensuring that there is no harm to the interests of the company and minority shareholders [2]. - The board of directors believes that the evaluation agency is independent, the evaluation assumptions are reasonable, the selected evaluation methods are appropriate, and the evaluation results are fair and just, with no detriment to the interests of the company and its shareholders [2].