8月7日，狮头股份（600539）高开后快速跳水，尾盘封死跌停。截至收盘，狮头股份报12.74元/股，下 跌9.96%，换手率15.17%，振幅19.36%，当日成交4.65亿元。 消息面上，8月6日晚间，狮头股份公告，拟通过发行股份及支付现金的方式，作价6.624亿元收购杭州 利珀科技股份有限公司（以下简称"利珀科技"）97.4399%股份，并向公司实控人旗下两家公司，即重庆 益元和重庆益诚，发行股份募集2.4亿元配套资金。 利珀科技是由浙江大学博士团队于2012年创立的国家级专精特新"小巨人"企业，专注于机器视觉工业检 测解决方案，以自研光学成像系统、机器视觉算法和图形化算法集成开发平台为技术核心，采用AI算 法与传统算法互为补充、深度整合的方式，为客户提供基于视觉的工业自动化解决方案及相关设备产 品。 狮头股份是一家老牌A股上市公司，成立于1999年，最早以水泥业务起家，旗下"狮头牌"水泥彼时享誉 国内外，公司2001年在A股上市，此后历经多次转型，从净水、物业管理到宠物电商，再到本次切入机 器人赛道。 狮头股份表示，利珀科技是国内少数具备自主研发工业机器视觉算法、可视化集成开发软件平台和计算 成像系统 ...

Core Viewpoint - Lion Technology Development Co., Ltd. (Lion Technology) plans to acquire 97.4399% of Hangzhou Lipo Technology Co., Ltd. (Lipo Technology) for 662 million yuan, aiming to enhance its capabilities in the machine vision and AI sectors, which are expected to grow significantly in the coming years [1][3]. Group 1: Acquisition Details - The total valuation of Lipo Technology is approximately 679.8 million yuan, with the acquisition price set at 662 million yuan for the 97.4399% stake [3][5]. - The payment structure includes 465 million yuan in shares and 198 million yuan in cash, with additional fundraising of 240 million yuan through share issuance to the controlling shareholders [3][5]. - The controlling shareholders will purchase shares at a price of 6.69 yuan per share, indicating a higher price point for their investment [3]. Group 2: Financial Projections and Commitments - Lipo Technology has committed to achieving a cumulative net profit of no less than 141 million yuan over the next three years, averaging 47 million yuan annually, which corresponds to a price-to-earnings ratio of less than 15 times [1][5]. - The projected revenue for Lipo Technology in 2024 is expected to exceed 400 million yuan, reflecting a nearly 30% year-on-year growth, with a net profit of approximately 33.15 million yuan, a 37.61% increase [4][5]. - The management team of Lipo Technology will receive additional incentives if the company exceeds its profit commitments, with 40% of the excess profits allocated as rewards [5]. Group 3: Market Position and Growth Potential - Lipo Technology, founded by a team from Zhejiang University, specializes in machine vision solutions and has established a strong brand presence with high customer loyalty [2]. - The company has successfully implemented its products in various industries, including semiconductors and new energy, and is positioned to benefit from the growing demand for machine vision solutions as manufacturing shifts towards high-end sectors in China [2]. - The industrial machine vision market in China is projected to grow from approximately 26.83 billion yuan in 2024 to 63.01 billion yuan by 2029, indicating significant growth potential for companies in this sector [2].