歌尔股份(002241.SZ)：歌尔光学拟通过定向增资扩股方式合并上海奥来

Core Viewpoint - The transaction aims to enhance the core competitiveness of Goer Optical Technology Co., Ltd. in the field of wafer-level micro-nano optical devices, supporting future developments in AI smart glasses and AR technology [1][2] Group 1: Transaction Details - Goer Optical plans to acquire 100% equity of Shanghai Aolai Micro-Nano Optics Co., Ltd. and Shanghai Aolai Micro-Nano Optoelectronic Information Technology Co., Ltd. through a capital increase of 529.511488 million yuan [1] - After the transaction, Goer Optical's registered capital will increase from 1,059.022976 million yuan to 1,588.534464 million yuan, and the company's shareholding in Goer Optical will decrease from 56.6560% to 37.7707% [1][3] Group 2: Strategic Benefits - The merger will allow Goer Optical and Shanghai Aolai to complement each other's strengths, significantly enhancing Goer Optical's competitive edge in the micro-nano optical device sector [2] - The capital increase will alleviate Goer Optical's financial pressure for independent investments and help accelerate the establishment of mature production capacity in relevant fields [2] Group 3: Financial Implications - If Goer Optical is no longer included in the company's consolidated financial statements, the accounting method for the investment will shift from the cost method to the equity method, potentially resulting in an investment income of approximately 2 billion yuan at the time of the transaction [3]