On December 16, Ge Long Hui reported that Ningbo Daye Garden Machinery (300879.SZ) rose over 18% during trading, reaching a high of 18.42 yuan, marking a new high in over two months, with a trading volume increasing to 0.45 billion yuan and a total market value of 3.53 billion yuan. The company announced last Friday night that it plans to acquire 100% of the equity of AL-KO Ger te GmbH held by AL-KO GmbH through its wholly-owned subsidiary Daye Runbo, by paying cash. The total consideration paid to the counterparty for this transaction is 20 million euros (approximately 0.153 billion yuan). Although the total transaction amount is not high, since the revenue of the acquired assets accounted for more than 50% of Ningbo Daye Garden Machinery's revenue in the past year and exceeded 50 million yuan, this transaction constitutes a significant asset restructuring. (Ge Long Hui)