Core Viewpoint - The company, National United Resources (00254), plans to acquire up to 25% equity in Shenzhen Wanmei Street Cultural Tourism Co., Ltd. for a maximum price of HKD 42 million through its subsidiary, Shenzhen Century Chuanglian Resource Technology Service Co., Ltd. [1] Group 1: Acquisition Details - The acquisition is based on a non-binding memorandum of understanding with Mr. Han Zhi [1] - The target company operates in cultural, sports, tourism, leisure, and entertainment sectors, and is currently owned 70% by Mr. Han Zhi and 30% by Ms. Fan Xiaoling [1] - The target company has a comprehensive amusement park in Futian District, Shenzhen, covering an area of 7,300 square meters with various sports and entertainment facilities [1] Group 2: Market Context - The target company's main business aligns with consumer demands for cultural entertainment, service consumption, and youth-oriented social activities in the context of economic recovery [1] - The company aims to integrate upstream and downstream manufacturers and service providers to create a comprehensive entertainment and social play complex, achieving good market recognition and industry reputation [1] - The board believes that in a slowing economic environment, the consumer market, particularly entertainment for young people and families, will be a relatively stable business segment, contributing to the diversification of the company's operations [1]