INVT(SZ:002334) Mei Ri Jing Ji Xin Wen·2026-01-06 10:34Core Viewpoint - After several years, Invt (SZ002334, stock price 9.03 yuan, market value 7.429 billion yuan) has won the final judgment in the performance compensation claim case [1] Group 1: Legal Proceedings - On January 5, Invt announced that it received a civil judgment from the Guangdong Provincial High People's Court, which ordered Shenzhen Hanruide Innovation Investment Co., Ltd. to pay 64.9988 million yuan plus interest within ten days of the judgment taking effect [1] - The case originated from a 2017 acquisition where Invt planned to acquire 100% of Tangshan Plin Yiwei Technology Co., Ltd. for 250 million yuan, with performance commitments from the original shareholders [4] - In 2019, Invt discovered that Hanruide had been deregistered in January of that year, which affected the ability to claim performance compensation [5] Group 2: Financial Performance and Adjustments - The original performance commitments included net profits of no less than 15 million yuan in 2017, 30 million yuan in 2018, and 55 million yuan in 2019, which were later adjusted due to market conditions [4] - By March 2021, an audit revealed that the net profits from 2017 to 2020 did not meet the adjusted total of 55 million yuan, leading to a complete impairment of 128 million yuan goodwill related to the investment [8] - In September 2022, a lower court ruled that Hanruide should pay a penalty of 230,000 yuan and an administrative fine of 93,000 yuan, but rejected Invt's claim for over 300 million yuan in performance compensation [8] Group 3: Current Status and Future Actions - As of January 6, Invt's representatives indicated that the company is actively pursuing the collection of the compensation, contingent on whether Hanruide's shareholders have any executable assets [3][9] - The execution of the judgment remains uncertain due to Hanruide's lack of actual operations [8]