Group 1 - The company, Silin Jie, is adjusting its acquisition plan for Qindao Kekai Electronics Research Institute, proposing to acquire 71% of its shares for 14.2 billion yuan, down from 14.91 billion yuan [1][2] - The acquisition aims to enhance Silin Jie's profitability and expand its business into military-grade micro-circuit modules, diversifying its product offerings [2][3] - The financial performance of Kekai Electronics shows a declining trend in revenue and profit margins, with revenues of 2.72 billion yuan, 3.08 billion yuan, and 956.87 million yuan from 2022 to August 2024, and net profits of 1.63 billion yuan, 1.67 billion yuan, and 237.95 million yuan during the same period [1][6][7] Group 2 - The acquisition will result in an increase in goodwill amounting to 7.83 billion yuan, which will represent 24.07% of total assets and 29.57% of net assets by August 2024 [1][7] - Kekai Electronics has a high customer concentration, with over 99% of its sales coming from its top five clients, indicating potential risks in revenue stability [1][7] - The deal includes performance commitments for Kekai Electronics, requiring net profits of at least 900 million yuan, 1.2 billion yuan, 1.5 billion yuan, and 1.8 billion yuan from 2025 to 2028, totaling no less than 5.4 billion yuan [7]