爱普股份拟跨界并购，标的公司去年营收净利双降

Core Viewpoint - Aipu Spice Group Co., Ltd. plans to acquire 100% equity of NovoSana (Taicang) Biotechnology Co., Ltd. for a total valuation of no less than RMB 450 million, with the transaction structured in two phases [1][2]. Group 1: Acquisition Details - The first phase involves Aipu acquiring 80% of the equity for RMB 360 million, while the second phase will occur after the performance commitment period, acquiring the remaining 20% [1]. - The performance commitment period for the target company is set from 2026 to 2028, with a total net profit of no less than RMB 150 million expected during this period [1]. Group 2: Target Company Overview - NovoSana was established in 2007 with a registered capital of USD 5.1 million and is located in the Jiangsu Taicang Economic Development Zone [1]. - The company specializes in the development, production, and sales of food and food additives, particularly focusing on Omega-3 raw materials such as refined fish oil and concentrated fish oil [1]. - NovoSana's clients include globally recognized companies in health supplements, functional food and beverages, infant nutrition, and pet food sectors [1]. Group 3: Financial Projections - For the year 2024, NovoSana is projected to achieve a revenue of RMB 527 million and a net profit of RMB 48.24 million [1]. - The estimated revenue for 2025 is RMB 450 million, with an anticipated net profit of RMB 39.31 million (2025 data is unaudited) [1].