祥源文旅拟3.45亿元收购金秀莲花山100%股权 拓展文旅核心景区资源布局

Core Viewpoint - Xiangyuan Cultural Tourism plans to acquire 100% equity of Jinxiu Lianhua Mountain Scenic Area Development Co., Ltd. for a transaction price of 345 million yuan, aiming to expand its cultural tourism core scenic destination resources and enhance the synergy of leisure vacation destinations in the Xiangnan and Yuebei regions [1][3] Group 1: Acquisition Details - The acquisition involves a total transaction price of 345 million yuan, which includes a debt assumption of approximately 290 million yuan [1] - After the transaction, Jinxiu Lianhua Mountain will become a wholly-owned subsidiary of Xiangyuan Cultural Tourism [1] Group 2: Scenic Area Features - The Dayaoshan Panwangjie Scenic Area, operated by Jinxiu Lianhua Mountain, is located in the core area of the Dayaoshan Mountain Range in Guangxi, recognized as a national forest park and a national AAAA-level tourist attraction [1][2] - The scenic area features a 6,000 m visitor service center, a 1,650 m long cable car with a vertical drop of 508 m, and two cliff observation elevators [2] Group 3: Financial Assessment - As of August 31, 2025, the net asset book value of the target company is 101 million yuan, with an assessed value of 243 million yuan, resulting in an appraisal increase rate of 140.37% [3] - The equity of the target company is assessed at 345 million yuan based on the income approach, reflecting a 241.19% increase in value [3] Group 4: Strategic Implications - The acquisition is expected to enhance the company's core scenic destination resources and enrich the service content and product formats of cultural tourism destinations [3] - This transaction will help optimize the company's asset structure, improve profitability, and promote high-quality development [3]