因标的财务更新中止审核 友阿股份并购重组仍稳步推进

Core Viewpoint - Hunan Friendship Apollo Commercial Co., Ltd. (referred to as "Friendship Shares") announced a temporary suspension of the review process for its acquisition of 100% equity in Shenzhen Shangyangtong Technology Co., Ltd. due to the nearing expiration of financial data in the application documents, which is a standard procedure in the merger and acquisition process [1][2]. Group 1 - The suspension of the review will not have a substantial impact on the transaction itself, and the company will expedite the update of financial data to apply for the resumption of the review once the materials are complete [1]. - According to regulatory rules, the audited financial data is valid for six months after the financial report deadline, with a possible extension of up to three months under special circumstances [1]. - The financial data reference date for this acquisition is set for December 31, 2024, with a previously requested extension for the validity period until September 30, 2025 [1]. Group 2 - The company proactively disclosed the core financial data of the acquisition target for the first half of 2025, reporting revenue of 334 million yuan, a year-on-year increase of 28.10%, and a net profit attributable to shareholders of 22.3994 million yuan, a year-on-year increase of 66.94% [2]. - This proactive disclosure enhances transparency and lays the groundwork for updating financial data, addressing regulatory concerns regarding the profitability stability and valuation rationality of the target assets [2]. - The success of the acquisition fundamentally depends on the adequacy and reasonableness of the preparation and negotiation phases, with the smooth progress of the preliminary review process indicating solid preparation in transaction design, target research, and compliance with information disclosure [2].