天宜上佳(688033.SH)擬收購瑞合科技55%股權並對其增資開展新業務
格隆匯3月1日丨天宜上佳(688033.SH)公佈,為實現業務突破,快速切入軍用/民用航空領域,拓寬公司產品的應用,實現業務優勢的互補,公司擬使用2.13億元收購瑞合科技股權並對其進行增資。其中,擬使用1.43億元受讓吳慶紅所持有的瑞合科技55%的股權,擬以7000萬元對瑞合科技進行增資(80.77萬元新增註冊資本,溢價部分6619.23萬元進入其資本公積),本次交易完成後,瑞合科技註冊資本增至380.77萬元,公司將持有瑞合科技公司64.54%的股權。
針對本次交易,公司與交易對方約定了關於標的公司2021-2023年的業績承諾:標的公司2021年淨利潤不低於2500萬元;2021-2022年累計淨利潤不低於6000萬元;2021-2023年累計淨利潤不低於1.05億元。如未達成業績條件,後續股份支付款項將根據協議約定進行相應的調減且交易對方須按照協議約定進行業績補償以及減值測試補償。
本次交易完成後,由於對標的公司的估值溢價較高,公司將產生較大金額的商譽,未來存在由於標的公司業績不達預期,從而出現商譽大幅減值的風險。
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