Core Viewpoint - The company is acquiring the remaining minority stake in PIJEN (NO. 22) PTY LTD for 3.1 million AUD, reflecting a slight increase in valuation compared to the previous round of investment, indicating confidence in the target company's growth and market potential [2][3][5]. Valuation of the Target Company - The valuation of the target company is based on historical financing valuations, operational performance, and market potential, with a focus on the comprehensive business chain of the target company [1]. - The current transaction values the target company at approximately 5.88 million AUD, with a 3.09% increase from the previous valuation of 5.71 million AUD [3][5]. Financial Performance of the Target Company - The target company has shown significant growth, with revenue increasing by 114,236.65%, total assets growing by 317.17%, and net profit improving from a loss of 1.3 million AUD to a profit of 5.41 million AUD [4][5]. - The company will fully consolidate the target's profits post-acquisition, enhancing its overall financial performance [5]. Payment Structure - The payment for the acquisition will be made in three installments, with the first payment of 1.86 million AUD due by January 31, 2026 [6][9]. - The company has sufficient cash reserves to cover the initial payment and is exploring financing options to ensure the acquisition is funded without impacting operational cash flow [6]. Land Ownership and Rights - The target company holds approximately 421.7 hectares of land, with a commitment to retain at least 29 hectares for operational purposes post-acquisition [7][8]. - The land's market value is recorded at 70,000 AUD, and the ownership will be confirmed during the transaction without additional costs [7][8]. Guarantees Related to the Transaction - The transaction includes guarantees from the target company and its operational assets, covering the second and third payment phases, totaling 1.24 million AUD [9][10]. - The company will seek shareholder approval for the guarantees as part of the transaction process [10].