中奧到家(01538.HK):收購事項溢利保證未達成
格隆匯7月22日丨中奧到家(01538.HK)公佈,有關擬收購輝煌房地產及輝煌置業各51%股份事項,首名賣方不可撤回地向買方聲明及保證並承諾(i)目標公司截至2019年12月31日止財政年度的經審核除税後淨溢利將不少於人民幣2000萬元;(ii)目標公司截至2020年12月31日止財政年度的經審核除税後淨溢利將不少於人民幣3000萬元;及(iii)目標公司截至2021年12月31日止財政年度的經審核除税後淨溢利將不少於人民幣5000萬元。
目標公司截至2020年12月31日止年度的財務報表的審核工作已經完成,目標公司截至2020年12月31日止財政年度的經審核合併除税後淨溢利約為人民幣2271.8萬元,低於首名賣方擔保的金額。
由於溢利保證未能於截至2020年12月31日止財政年度達成,買方有權行使認沽期權,據此買方有權要求首名賣方按行使價購買所有買方持有的待售資本,有關行使價相等於買方於行使認沽期權時就收購待售資本支付的全部代價總額(包括買方就達成所有或部分溢利保證支付的代價)加按年利率10%計算的利息。
倘買方行使認沽期權,(i)首名賣方同意向買方退還自完成起至行使認沽期權日期為止注入目標公司的所有資本,以及按年利率10%計算的利息(如有);及(ii)任何代價餘額不再由買方向首名賣方支付。於2021年7月21日,買方與首名賣方同意,買方有權本於2021年6月30日或之前現改為於2021年8月31日或之前藉向首名賣方送交書面通知行使認沽期權。
董事會正評估目標公司的現有及未來業務營運,並將考慮目標公司是否能夠在未來產生更多收入及提升集團價值。
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