Group 1 - The company plans to purchase idle factory buildings and equipment from its controlling shareholder's subsidiary to enhance production capacity for new products [1][3] - The transaction involves acquiring a total of 19,660.60 square meters of factory space and associated equipment, with a transaction price set at 48.01 million yuan based on independent evaluations [3][4] - The purchase aims to address production space shortages for the company's subsidiaries and facilitate product upgrades and long-term development [5][6] Group 2 - The subsidiary involved in the transaction, Iceberg Songyang Cold Chain, is a non-listed company with a registered capital of 100 million yuan and primarily engages in the manufacturing and sales of refrigeration and air conditioning equipment [2][3] - The factory being purchased is located in a well-connected area of Dalian Economic and Technological Development Zone, which is expected to positively influence its market value [4] - Independent directors have reviewed the transaction and deemed it fair, confirming that it does not harm the interests of the company or minority shareholders [5][6]