藍色光標(300058.SZ):子公司引進戰略投資者完成交割
格隆匯9月13日丨藍色光標(300058.SZ)公佈,近日,藍標國際全資子公司Blue Valor Limited (“藍色維勒”)與CVC 及CDPQ 關於藍標國際下屬四家全資子公司Vision 7 International Inc.,We Are Very Social Limited(含 Metta Communications Limited),Fuse Project, LLC(以下統稱“標的公司”)的股權轉讓已完成交割,股權轉讓現金對價為2.0566億美元,交割同時藍色維勒獲得標的公司股權資本退還款0.18億美元,並取得Bentley Investment Company Limited(交易過程中的買家公司,“Bentley”,後續將更名,名稱待定)發行的34.51%普通股。上述標的公司不再納入公司合並報表範圍。
CVC 和 CDPQ 出資成立的合資投資公司將持有Bentley 60.32%的股權,藍色維勒持有Bentley 34.51%的股權,Bentley 管理層持有Bentley 5.17%的股權。
通過此次交易公司收到約2.0566億美元處置股權款及可以收到0.18億美元股權資本退還款,按2021年8月31日匯率計算,摺合人民幣共計14.47億元;
截至2021年6月30日,藍標國際下屬四家全資子公司合計商譽淨額為人民幣1,800,190,493.47 元,標的公司的商譽將從公司完全剝離,後續公司將對標的公司採用權益法進行核算,公司剩餘商譽淨額佔公司淨資產的比例將降到33%以下;
此次交易將增加當期非經常性損失約2200萬美元,上述會計處理最終以審計結論為準。
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