增值率1167%！上交所火速发函四连问

Core Viewpoint - The article discusses the recent inquiry issued by the Shanghai Stock Exchange to Guosheng Technology following its significant stock price increase and the announcement of an acquisition deal involving the purchase of 100% equity in Fuyue Technology for 241 million yuan [2][4]. Group 1: Acquisition Details - Guosheng Technology announced its intention to acquire 100% equity in Fuyue Technology, which specializes in high-precision new lithium battery shell materials, for 241 million yuan [4]. - Fuyue Technology was established on June 27, 2024, with a registered capital of 10 million yuan, primarily serving the new energy battery production sector [4]. Group 2: Inquiry from the Exchange - The Shanghai Stock Exchange issued an inquiry to Guosheng Technology, requesting verification and disclosure of four key aspects related to the acquisition [5]. - The valuation of Fuyue Technology was assessed using both market and income approaches, ultimately adopting the income approach, with a valuation of 241 million yuan and an increase of 222 million yuan, resulting in a valuation increase rate of 1167.27% [5][6]. - The exchange requested additional information regarding the rationale and reasonableness of the valuation parameters used in the income approach, as well as the reasonableness of performance-based clauses in the transaction [5]. Group 3: Related Party Transactions and Insider Information - The exchange sought clarification on whether there are any relationships or interests between the transaction parties and the current or former actual controllers, directors, and executives of Guosheng Technology [6]. - The inquiry also included a request for a detailed account of the acquisition planning process, including any potential insider information leaks and the management of insider information [6]. Group 4: Future Strategic Planning - Guosheng Technology was asked to disclose its strategic plans following the acquisition of Fuyue Technology, including the signing of competition agreements and arrangements for key technical personnel, to demonstrate its capability to effectively integrate the acquired company [6].