SACRED SUN(SZ:002580) Da Zhong Ri Bao·2026-01-05 13:41Group 1 - The core point of the article is that Shengyang Co., Ltd. plans to acquire a 51% stake in Shenzhen Daren Gaoke Electronics Co., Ltd. for 74.47 million yuan, making it a subsidiary and consolidating its financials [1][3] - Daren Gaoke, established in June 2011, specializes in the research, design, production, and sales of lithium battery management systems (BMS), which are critical for the safe operation of lithium batteries in various applications [3][4] - The financial performance of Daren Gaoke shows projected revenues of 239 million yuan and a net profit of 22.70 million yuan for 2024, with revenues of 104 million yuan and a net profit of 8.31 million yuan for the first five months of 2025 [3][4] Group 2 - The valuation of Daren Gaoke indicates a total equity assessment of 146.02 million yuan as of May 31, 2025, reflecting a significant increase of 72.91 million yuan, or 99.72% over the book value [4] - The agreement includes performance commitments, requiring Daren Gaoke to achieve a cumulative net profit of no less than 57.51 million yuan from 2026 to 2028, with specific annual targets set for each year [4][5] - Shengyang Co. emphasizes that this acquisition aligns with its long-term strategic goals and aims to enhance its technological capabilities and competitive advantage in the energy storage sector [5][7]