On September 14, Xiangshan Co., Ltd. unveiled its strategic plan to acquire a 100% stake in Wuluo Zhihui, with a provisional total price set at 800 million yuan. This acquisition will be executed through a combination of share issuance and cash payment, alongside the raising of matching funds (Note: In financial contexts, 'matching funds' typically refer to supplementary funds allocated to support a particular project or investment, and this term is retained for precision). Wuluo Zhihui is a company dedicated to the research and development, production, and sales of AI computing power equipment. Upon completion of the transaction, Xiangshan Co., Ltd. will diversify its business portfolio by incorporating the AI computing power equipment sector into its existing automotive parts business, thereby establishing a dual-business model driven by both 'automotive parts and AI computing power'. The counterparty has made a commitment ensuring that the cumulative non-recurring net profit of the target company from 2027 to 2029 will amount to no less than 400 million yuan.