301079，重大资产重组！明日停牌

Core Viewpoint - Shaoyang Hydraulic (301079) is planning to issue shares and pay cash to acquire assets, which is expected to constitute a major asset restructuring without changing the actual controller of the company [1][5]. Group 1: Transaction Details - The target of the transaction is Chongqing Xincheng Hangrui Technology Co., Ltd., established on June 24, 2004, with a business scope that includes inspection and testing services, manufacturing and processing of mechanical products, and new material technology research and development [5]. - Shaoyang Hydraulic is a comprehensive enterprise in the domestic hydraulic industry, producing hydraulic components, complete hydraulic systems, and hydraulic cylinders, with its predecessor established in 1968 [5]. Group 2: Financial Performance - In the past two years, Shaoyang Hydraulic has experienced a decline in performance, with revenue in the 2023 annual report showing a year-on-year decrease due to the impact of the new hydraulic component production base and increased bad debt provisions from rising receivables [6]. - The company anticipates that in 2024, revenue will increase without a corresponding increase in profit, primarily due to investments in technical upgrades and capacity expansion projects, leading to increased fixed asset depreciation and bad debt provisions [6].