韩建河山高价并购零元清仓

Core Viewpoint - The company Han Jian He Shan (603616) announced the transfer of 99.9% equity in its subsidiary Qingqing Environmental Equipment to Qingneng Environmental Engineering for a price of zero, along with a waiver of certain debts, marking a significant decline in the subsidiary's value since its acquisition seven years ago [1] Group 1: Transaction Details - The transaction price was determined based on an assessment report, which indicated that as of August 31, the net asset book value of Qingqing Environmental was -28.43 million yuan, with an assessed value of -20.59 million yuan [1] - The company had previously invested over 320 million yuan to acquire 100% of Qingqing Environmental, resulting in a valuation increase of 1833.38% and generating goodwill of 274 million yuan [1] Group 2: Performance Metrics - The counterparty had committed to a cumulative net profit of no less than 120 million yuan from 2018 to 2020, and Qingqing Environmental achieved a cumulative net profit of 123 million yuan during this period, just meeting the target [1] - Post-performance commitment period, Qingqing Environmental's revenue plummeted from 292 million yuan in 2021 to 101 million yuan in 2023, with net losses reported for two consecutive years, including a loss of 76.04 million yuan in 2023 and an anticipated loss of 156 million yuan in 2024 [1] - In the first eight months of this year, Qingqing Environmental continued to incur losses amounting to 17.96 million yuan [1]