“双首单”重组项目，过会！

Group 1 - The core viewpoint of the news is that Aopu Mai's asset acquisition through share issuance has been approved, marking a significant step in the implementation of the "Six Merger Guidelines" aimed at enhancing the value of listed companies by injecting quality assets [1] - Aopu Mai's restructuring project is the first in the A-share market to adopt a phased payment mechanism for share consideration since the release of the "Six Merger Guidelines" [1] - The target company, Pengli Bio, specializes in preclinical research services for drugs and devices and is recognized as a national-level "little giant" enterprise, which will enhance Aopu Mai's profitability and core competitiveness post-acquisition [1] Group 2 - The phased payment mechanism for share consideration enhances payment flexibility and better protects the interests of the listed company, allowing for adjustments based on the target company's future performance [2] - The "reverse linkage" mechanism encourages private equity funds to participate in mergers and acquisitions by linking the investment period with the lock-up period of shares obtained through the restructuring [2] - The implementation of the "Six Merger Guidelines" has led to a series of reforms aimed at invigorating the merger and acquisition market, improving regulatory tolerance, and supporting industrial integration [3]