Core Viewpoint - Yutong Technology (002831.SZ) plans to acquire 51% of Huayan Technology from Guankai Investment for a transaction amount of 449 million yuan, which constitutes a related party transaction [1] Group 1: Transaction Details - The acquisition will be funded through the company's own or self-raised funds [1] - After the transaction, Huayan Technology will become a subsidiary of Yutong Technology and will be included in the company's consolidated financial statements [1] Group 2: Company Background - Dongguan Huayan New Materials Technology Co., Ltd. was established in 2016 and focuses on providing one-stop precision metal and ceramic component solutions [1] - The company is recognized as a specialized and innovative national "little giant" high-tech enterprise [1]