Core Viewpoint - The company, Xidi Microelectronics Group Co., Ltd., is undergoing a significant asset restructuring by acquiring 100% of Shenzhen Chengxin Micro Technology Co., Ltd. through a combination of stock issuance and cash payment, with a total transaction value of 310 million yuan [4][5]. Financial Summary - The pro forma consolidated balance sheet as of December 31, 2024, shows total assets of approximately 2.25 billion yuan, a decrease from 2.45 billion yuan in 2023 [2][3]. - Current assets decreased from approximately 1.82 billion yuan in 2023 to about 1.48 billion yuan in 2024, with cash and cash equivalents increasing from approximately 694 million yuan to about 988 million yuan [2][3]. - Total liabilities increased from approximately 382 million yuan in 2023 to about 505 million yuan in 2024, with current liabilities rising significantly [2][3]. Income Statement Summary - The pro forma consolidated income statement for the year 2024 indicates total operating revenue of approximately 743 million yuan, up from about 585 million yuan in 2023 [3]. - Total operating costs increased from approximately 762 million yuan in 2023 to about 942 million yuan in 2024, leading to an operating loss of approximately 275 million yuan [3]. - The net loss for 2024 is reported at approximately 274 million yuan, compared to a net loss of about 36 million yuan in 2023 [3]. Acquisition Details - The acquisition of Chengxin Micro involves issuing shares for 55% of the transaction value and paying 45% in cash, with the cash component amounting to approximately 170.5 million yuan [5]. - The company plans to raise funds through a private placement of shares, with the total amount not exceeding 100% of the transaction price [4][5]. Accounting Policies - The pro forma financial statements are prepared based on the assumption that the acquisition was completed on January 1, 2023, and follow the relevant accounting standards and regulations [4][5]. - The financial statements reflect the company's accounting policies, which are consistent with those of Chengxin Micro for the reporting periods [5][6].