DKEM(SZ:300842) Zheng Quan Shi Bao Wang·2025-10-14 14:23Core Viewpoint - The company, DiKe Co., Ltd. (300842), has signed a share transfer agreement to acquire a 62.5% stake in Jiangsu Jingkai for 300 million yuan, making it a controlling subsidiary and consolidating it into the company's financial statements [1][4]. Group 1: Transaction Details - The acquisition involves Jiangsu Jingkai's shareholders waiving their preemptive rights, allowing DiKe to proceed with the purchase [1]. - The transaction is valued based on two assessment methods: asset-based and income approach, with the income approach yielding a valuation of 4.8 billion yuan for 100% equity, leading to a purchase price of 300 million yuan for the 62.5% stake [3]. Group 2: Jiangsu Jingkai's Business Overview - Jiangsu Jingkai specializes in storage chip packaging and testing services, employing advanced technologies such as BGA and FCCSP for DRAM chips, and offers customized middleware services for computing power chips [2]. - The company reported revenues of 91.2 million yuan and a net profit of 13.5 million yuan for 2024, with a loss of 3.72 million yuan in the first four months of the current year [2]. Group 3: Strategic Rationale - The acquisition aims to capitalize on the growth opportunities in the storage industry driven by the AI computing era, enhancing DiKe's capabilities in the storage chip value chain from design to testing and packaging [4]. - The company anticipates improved cost control and responsiveness to customer needs through this integration, strengthening its core competitiveness and profitability in the storage business [4].