Core Viewpoint - The company plans to use 184 million yuan of raised funds to acquire six types of high-temperature alloy master alloy intellectual property rights from its controlling shareholder, aiming to fulfill a commitment made during its initial public offering to avoid competition [1] Group 1: Transaction Details - The transaction involves the acquisition of intellectual property rights related to high-temperature alloys [1] - After the transaction, the company will directly own these intellectual property rights instead of using them through licensing [1] - The transaction is classified as a related party transaction but does not constitute a major asset reorganization [1] Group 2: Approval and Review Process - The transaction is subject to approval from relevant authorities and will be submitted for review at the company's shareholders' meeting [1]