Core Viewpoint - The company, Guankang Technology, has resumed trading with a significant price increase following the announcement of a major asset restructuring plan to acquire 100% of Liao Jing Electronics, despite its own declining financial performance in recent years [1][2]. Group 1: Company Performance - Guankang Technology has reported consecutive losses in net profit for 2023 and 2024, with a significant decline of 86.14% in net profit for the first three quarters of 2025 compared to the previous year [1][2]. - The company's revenue figures for 2022, 2023, and 2024 were approximately 96.04 million, 102 million, and 152 million yuan, respectively, with corresponding net profits of about 17.62 million, -2.09 million, and -8.71 million yuan [2]. - As of the end of the first three quarters of 2025, Guankang Technology had cash reserves of 21.9 million yuan [3]. Group 2: Acquisition Details - The acquisition of Liao Jing Electronics is expected to enhance Guankang Technology's capabilities in high-reliability semiconductor devices and integrated circuits, thereby improving its ability to provide comprehensive solutions to military clients [2]. - Liao Jing Electronics has shown strong financial performance, with revenues of approximately 147 million, 114 million, and 132 million yuan for 2023, 2024, and the first nine months of 2025, respectively, and net profits of about 54.91 million, 25.51 million, and 40.57 million yuan [3]. - The controlling shareholder of Liao Jing Electronics, Su Zhou, holds 36.41% of the company's shares directly and an additional 3.11% indirectly through partnerships [3].
“相中”辽晶电子！观想科技抛并购谋变，标的业绩亮眼