观想科技：拟购辽晶电子100%股权 标的2025年前三季度净利润超4000万

Group 1 - The core point of the article is that Guankang Technology (301213.SZ) has announced a major asset restructuring plan to acquire 100% equity of Jinzhou Liaojing Electronic Technology Co., Ltd. through a combination of share issuance and cash payment, with a share issuance price set at 48.06 yuan per share [1] - The transaction involves 22 shareholders of Liaojing Electronics, including Su Zhou, Zhang Enhai, and Chen Yani, and aims to simplify the transaction structure by having Su Zhou or a designated third party repurchase 3.6311% of the shares held by specific investors before selling them to Guankang Technology [1] - Liaojing Electronics reported total assets of 593 million yuan and equity of 475 million yuan for the period from January to September 2025, with operating income of 132 million yuan and a net profit of 40.57 million yuan during the same period [1] Group 2 - In the first three quarters, Guankang Technology achieved total operating revenue of 65.36 million yuan, representing a year-on-year increase of 4.86%, while the net profit attributable to the parent company was 763,000 yuan, a decline of 86.14% year-on-year [2] - The company's non-recurring net profit was 156,800 yuan, reflecting a significant year-on-year decrease of 93.93% [2]