Core Viewpoint - Tianyi Ma plans to acquire 98.5632% equity of Guangdong Xingyun Kaiwu Technology Co., Ltd. and raise supporting funds through a combination of share issuance and cash payment, which is expected to constitute a major asset restructuring and related party transaction [2][4]. Group 1: Transaction Details - The total consideration for the acquisition is approximately 1.2 billion yuan, with 582 million yuan paid in shares and 606 million yuan in cash [4]. - The transaction involves 21 shareholders of Xingyun Kaiwu, including Chen Genghao, as the counterparties [4]. Group 2: Company Overview - Xingyun Kaiwu is a leading provider of digital services for smart self-service devices, focusing on integrated solutions of "IoT smart hardware + SaaS cloud platform" [4]. - Tianyi Ma has been integrating new information technologies such as IoT, big data, cloud computing, and artificial intelligence into various applications, serving government departments and enterprises [4]. Group 3: Strategic Implications - The acquisition is expected to create complementary and synergistic effects in areas such as industry chain layout, technology research and development, market expansion, and product iteration [5]. - The company aims to deepen its business in the digital services for smart self-service devices, enhancing its performance growth and overall sales scale [6]. Group 4: Financial Performance - In the first three quarters of the year, Tianyi Ma achieved revenue of 228 million yuan, a year-on-year increase of 46.6%, and a net profit attributable to shareholders of 4.19 million yuan, up 119.8% year-on-year [6].