上市公司并购重组方兴未艾。 龙韵股份（603729）（603729）1月23日晚间发布公告称，公司拟筹划以发行股份的方式购买新疆愚恒 影业集团有限公司（简称"愚恒影业"）58%股权。本次交易完成后，愚恒影业将成为公司的全资子公 司。根据《上市公司重大资产重组管理办法》等相关法律法规规定，经初步测算，本次交易预计构成重 大资产重组，构成关联交易。 同日，晶升股份（688478）发布公告称，公司拟通过发行股份及支付现金的方式购买北京本尚科技合伙 企业（有限合伙）、北京小米智造股权投资基金合伙企业（有限合伙）等10名交易对方持有的北京为准 智能科技股份有限公司（简称"为准智能"）100%股份，同时募集配套资金。为准智能100%股份的交易 作价为8.57亿元。本次交易构成关联交易和重大资产重组，但不构成重组上市。交易完成后，为准智能 将成为上市公司控股子公司。 公告称，本次交易前，晶升股份是一家半导体专用设备供应商，主要从事晶体生长设备的研发、生产和 销售，向半导体材料厂商及其他材料客户提供半导体级单晶硅炉、碳化硅单晶炉和其他设备等定制化产 品及工艺技术服务。为准智能专注于无线通信领域测试设备的研发、生产和销售，是一 ...

Group 1 - The core viewpoint of the article highlights the ongoing trend of mergers and acquisitions in the market, with specific examples from companies such as Longyun Co., Ltd. and Jingsheng Co., Ltd. [1][4] Group 2 - Longyun Co., Ltd. announced plans to acquire 58% of Xinjiang Yuheng Film Group, which will become a wholly-owned subsidiary post-transaction. This deal is classified as a major asset restructuring and related party transaction [1]. - The stock of Longyun Co., Ltd. will be suspended from trading starting January 26, 2026, for a period not exceeding 10 trading days to ensure fair information disclosure and protect investor interests [3]. Group 3 - Jingsheng Co., Ltd. plans to acquire 100% of Beijing Weizhun Intelligent Technology Co., Ltd. for a total consideration of 857 million yuan, through a combination of issuing shares and cash payments. This transaction is also categorized as a related party transaction and major asset restructuring [4]. - Jingsheng Co., Ltd. is a supplier of semiconductor equipment, while Weizhun Intelligent specializes in wireless communication testing equipment, indicating a strategic alignment that could enhance Jingsheng's product offerings and market position [4][5]. Group 4 - Post-acquisition, Jingsheng Co., Ltd. aims to leverage synergies in technology development, customer resources, and operational efficiency, which is expected to improve its product competitiveness and market share [5]. - Jingsheng Co., Ltd. anticipates a significant decline in net profit for the fiscal year 2025, projecting a loss between 41 million to 29 million yuan, representing a year-over-year decrease of 176.28% to 153.96% [5].