歌爾股份(002241.SZ)：歌爾光學擬通過定向增資擴股方式合併上海奧來
格隆匯9月12日丨歌爾股份(002241.SZ)公佈，為更好地支持歌爾光學科技有限公司（簡稱“歌爾光學”）未來業務發展，進一步增強公司在光波導等晶圓級微納光學器件領域內的核心競爭力，併為公司AI智能眼鏡、AR增強現實等整機業務的未來發展提供有力支持，公司及歌爾光學擬與交易相關方簽署相關協議，由歌爾光學通過向交易對方增發52,951.1488萬元註冊資本的方式取得其持有的舜宇奧來微納光學（上海）有限公司與舜宇奧來微納光電信息技術（上海）有限公司（合稱“上海奧來”）100%股權。公司及歌爾光學其他現有股東放棄本次交易涉及的優先認購權。本次交易完成後，歌爾光學的註冊資本將由105,902.2976萬元增加至158,853.4464萬元，公司對歌爾光學的持股比例將由56.6560%下降至37.7707%，仍為歌爾光學第一大股東。上述交易完成後，結合公司對歌爾光學的持股比例，以及公司未來可能與歌爾光學其他股東達成的關於歌爾光學董事會席位、公司章程等方面的進一步約定，並遵循會計準則的相關規定，歌爾光學將可能不再納入公司的合併報表範圍。
通過本次交易，一方面，可以促成歌爾光學和上海奧來實現優勢互補，顯著增強歌爾光學的核心競爭力，進一步鞏固其在光波導等晶圓級微納光學器件領域內的競爭優勢。另一方面，本次歌爾光學通過定向增資擴股方式合併上海奧來，既可以取得上海奧來已經購建的相關固定資產，顯著緩解歌爾光學獨立投資所面臨的資金壓力，又可以幫助歌爾光學在相關領域內加快形成成熟產能，搶佔市場先機。本次交易完成後，公司仍將是歌爾光學的第一大股東，可以將公司在AI智能眼鏡和AR增強現實領域等整機業務領域內的優質客户資源和項目資源，與歌爾光學在精密光學器件領域內的核心競爭力相結合，繼續推動公司和歌爾光學業務的協同發展，為各方股東創造更大的價值。
目前，公司持有歌爾光學56.6560%股權，歌爾光學為納入公司合併報表範圍的子公司。本次交易完成後，公司對歌爾光學的持股比例將由56.6560%下降至37.7707%，同時結合未來公司與其他股東就歌爾光學董事會席位安排、公司章程等方面可能達成的進一步約定，如果屆時公司對歌爾光學的投資已經不符合《企業會計準則第33號——合併財務報表》關於控制的判斷，則歌爾光學可能不再納入公司合併報表範圍。如果歌爾光學不再納入公司合併報表範圍，公司對所持有的歌爾光學股份的核算方式將由成本法調整為權益法，此調整將導致公司於交割當期產生約人民幣20億元的投資收益（上述金額為初步測算，最終以交割當期公司經審計的財務數據為準）。
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