佳禾智能收购德国公司获备案通过，业务授权计划优化现金流

Group 1: Acquisition and Regulatory Approval - The company’s wholly-owned subsidiary has acquired limited partnership interests in German beyerdynamic GmbH&Co.KG, with approval from China's National Development and Reform Commission and Ministry of Commerce [1] - The German authorities have initiated the review process for the acquisition, and the transaction deadline has been extended to April 30, 2026 [1] Group 2: Business Development Plans - The company's board has approved multiple business authorization plans for 2026, including accounts receivable factoring business up to 800 million yuan and foreign exchange hedging business up to 800 million yuan [2] - The company plans to use up to 700 million yuan of its own funds and 700 million yuan of idle raised funds for cash management, with the authorization period covering the entire year of 2026 [2] - These initiatives aim to optimize the company's cash flow and mitigate foreign exchange risks [2] Group 3: Corporate Governance - The company will hold a board meeting on February 9, 2026, to review amendments to relevant corporate governance rules [3]