Financial Performance - Net profit attributable to shareholders decreased by 48.80% to CNY 5,567,041.69 year-on-year[6] - Operating revenue declined by 10.84% to CNY 144,088,356.33 compared to the same period last year[6] - Basic earnings per share dropped by 49.02% to CNY 0.013[6] - Net profit for Q1 2015 was CNY 6,409,002.79, compared to CNY 13,180,339.84 in the same period last year, indicating a decline of 51.4%[26] - The net profit attributable to shareholders of the parent company was CNY 5,567,041.69, down from CNY 10,873,861.86, a decrease of 48.8%[26] - Investment income decreased by 63.45% to ¥7,571,628.89 compared to ¥20,718,221.38 in the previous year[13] - Net profit showed a significant loss of ¥11,000,697.45 compared to a profit of ¥11,160,829.39 in the previous period, indicating a turnaround of over 200%[29] - Investment income decreased significantly to -¥782,188.76 from ¥20,718,221.38, indicating a decline of over 103% year-over-year[29] Cash Flow - Net cash flow from operating activities decreased by 30.57% to CNY -68,974,696.59 year-on-year[6] - Operating cash flow net amount was -¥68,974,696.59, a 30.57% increase in outflow from -¥52,824,409.53 year-on-year[13] - Cash flow from operating activities resulted in a net outflow of ¥68,974,696.59, worsening from a net outflow of ¥52,824,409.53 in the prior period[30] - Cash flow from investing activities also saw a net outflow of ¥6,703,886.07, compared to a larger outflow of ¥17,540,823.46 previously[31] - Cash flow from financing activities improved significantly with a net inflow of ¥73,409,229.14, compared to a net outflow of ¥26,279,419.33 last year[31] Assets and Liabilities - Total assets increased by 5.50% to CNY 1,496,666,100.07 compared to the end of the previous year[6] - Total assets reached ¥1,496,666,100.07, up from ¥1,418,652,925.35 at the beginning of the year[17] - Total liabilities increased to ¥687,323,787.31 from ¥615,219,615.36, reflecting a growing financial obligation[17] - Owner's equity totaled ¥809,342,312.76, slightly up from ¥803,433,309.99 at the start of the year[17] - Current assets rose to CNY 474,259,911.43, up from CNY 402,777,151.95, an increase of 17.7%[22] - Current liabilities increased to CNY 395,238,996.75 from CNY 326,976,545.51, reflecting a rise of 20.8%[22] Shareholder Information - The number of shareholders reached 31,635 at the end of the reporting period[10] - The largest shareholder, Tibet Hongshan Technology Development Co., Ltd., holds 22.19% of the shares, with 94,778,995 shares pledged[10] Other Financial Metrics - The weighted average return on equity decreased by 48.01 percentage points to 0.733%[6] - Non-recurring gains and losses totaled CNY 1,687,136.95 for the reporting period[8] - Prepaid fish species procurement increased to ¥70,406,124.89, up 30.44% from ¥53,974,160.37 year-on-year[13] - Other receivables rose to ¥53,752,286.00, a 37.96% increase from ¥38,963,148.50 in the same period last year[13] - Long-term borrowings increased by 37.14% to ¥48,000,000.00 from ¥35,000,000.00 year-on-year[13] - The company reported a significant increase of 1,323.49% in trading financial assets, totaling CNY 3,218,404.89 due to new investment in financial products[12] - Total operating costs for Q1 2015 were CNY 146,606,001.81, down from CNY 167,358,663.62, reflecting a reduction of 12.4%[24] - The company’s total operating expenses increased, with management expenses rising to ¥10,618,509.58 from ¥9,115,728.81, reflecting a growth of approximately 16.5%[29]

Financial Performance - In 2014, the company achieved a net profit attributable to shareholders of RMB 1,601,555.68, a decrease of 98.96% compared to RMB 154,223,864.93 in 2013[2] - The company's total revenue for 2014 was RMB 676,466,196.42, representing an increase of 8.41% from RMB 623,970,942.00 in 2013[22] - The basic earnings per share for 2014 were RMB 0.0038, down 98.95% from RMB 0.3611 in 2013[23] - Net profit attributable to shareholders was RMB 1.60 million, a decrease of 98.96% year-on-year, primarily due to the disposal of a 48.92% stake in Shanghai Hongxin Real Estate in the previous year[28] - The weighted average return on equity for 2014 was 0.21%, a decrease of 21.96 percentage points from 22.17% in 2013[23] - The company reported a net profit of CNY 3,364,454.49 for the year 2014, a significant decrease from CNY 154,177,803.04 in the previous year, representing a decline of 97.83%[149] - The basic and diluted earnings per share fell to CNY 0.0038 from CNY 0.3611, a drop of 98.95%[149] Cash Flow and Investments - The company reported a cash flow from operating activities of RMB 656,652.87, a significant recovery from a negative cash flow of RMB -75,641,515.03 in 2013[22] - The company's net cash inflow from operating activities in 2014 was RMB 656,000, an increase of approximately RMB 76 million year-on-year, driven by increased sales of aquatic products and liquor[40] - The cash inflow from investment activities was CNY 146,098,394.90, down 61.9% from CNY 383,418,104.03 in the previous period[155] - The net cash flow from investment activities was CNY -84,186,756.67, compared to a positive net cash flow of CNY 264,212,389.47 in the previous period[155] - The total cash inflow from operating activities was CNY 831,099,387.27, an increase of 19.0% compared to CNY 697,919,465.28 in the previous period[154] Assets and Liabilities - The company's total assets at the end of 2014 were RMB 1,418,652,925.35, an increase of 3.70% from RMB 1,367,972,329.96 in 2013[22] - Total liabilities rose to CNY 615,219,615.36 from CNY 558,915,981.89, an increase of around 10%[144] - Current liabilities increased to CNY 553,616,282.02 from CNY 481,839,027.52, reflecting a growth of about 14.9%[144] - The company's total equity decreased slightly to CNY 803,433,309.99 from CNY 809,056,348.07, a decline of approximately 0.9%[144] Strategic Initiatives - The company decided not to distribute profits for the year due to significant upcoming investments and cash expenditures expected to exceed 10% of total audited assets[2] - The company plans to utilize undistributed profits for production development and reducing financial costs, which is deemed beneficial for long-term growth[2] - The company aims to establish a professional water environment governance company as part of its strategic initiatives[58] - The company is focusing on high-end ecological food production and sales platforms to meet diverse consumer needs[57] - The company plans to leverage internet marketing and financial tools to enhance the linkage between its products and target consumers[58] Subsidiaries and Partnerships - The company established several subsidiaries and partnerships to enhance brand value and expand marketing strategies, including "Shenzhen Qianhai Dahu Supply Chain Co., Ltd." and "Nanjing Fengxiaoyu E-commerce Co., Ltd."[29] - The company invested RMB 10 million to establish Tibet Dahu Investment Management Co., Ltd., fully owned by the company[48] Social Responsibility and Environmental Initiatives - The company has been actively engaged in social responsibility initiatives, including releasing over 100 million quality fish fry to protect aquatic ecosystems[69] - The company has a strategic focus on enhancing its research capabilities in aquatic biology and resource protection[110] Governance and Compliance - The company has established a governance structure that includes a general meeting of shareholders, a board of directors, a management team, and a supervisory board to ensure effective checks and balances[119] - The board of directors consists of 5 members, including 2 independent directors, ensuring compliance with legal requirements for decision-making[120] - The company adheres to strict information disclosure practices, ensuring timely and accurate communication with investors through designated channels[121] Employee Management - The total number of employees in the parent company is 445, while the total number of employees in major subsidiaries is 1,027, resulting in a combined total of 1,472 employees[113] - The salary structure for employees includes basic salary, position salary, various welfare subsidies, and performance-based pay, with a focus on aligning employee compensation with performance[114] - The company emphasizes employee training as a key strategy for technological advancement and economic efficiency, with various training methods including internal training and external professional courses[115]

Financial Performance - Operating revenue for the first nine months reached CNY 427,681,043.99, a 1.58% increase year-on-year[9] - Net profit attributable to shareholders was CNY 1,570,812.30, a significant recovery from a loss of CNY 2,913,491.45 in the same period last year[9] - Basic earnings per share decreased by 99.30% to CNY 0.0036 compared to CNY 0.5174 in the previous year[10] - The weighted average return on net assets dropped by 30.10 percentage points to 0.2%[9] - Total operating revenue for Q3 2014 was CNY 150,984,682.17, a slight increase from CNY 148,059,946.65 in Q3 2013, representing a growth of approximately 1.3%[33] - Net profit for the first nine months of 2014 was CNY 21,368,916.57, compared to a profit of CNY 254,281,644.57 in the same period of 2013, showing a significant decline[33] - The total profit for the first nine months of 2014 was a loss of CNY 10,122,572.01, compared to a profit of CNY 254,808,018.46 in the same period last year[34] Cash Flow - The company reported a net cash flow from operating activities of CNY -53,363,512.93, an improvement from CNY -78,865,438.10 in the previous year[9] - Cash flow from operating activities for the first nine months of 2014 was a net outflow of CNY 53,363,512.93, an improvement from a net outflow of CNY 78,865,438.10 in the previous year[40] - The company reported cash inflows from operating activities totaling CNY 402,339,532.97, down from CNY 412,495,063.71 in the same period last year[39] - Total cash outflow from operating activities was CNY 118,469,469.83, down from CNY 198,646,529.37 year-over-year, indicating a reduction of about 40.4%[43] - The company reported a total cash inflow from operating activities of CNY 72,161,945.47, while cash outflow was CNY 118,469,469.83, leading to a negative cash flow from operations[43] - The company’s cash flow management strategies appear to be improving, as evidenced by the significant reduction in cash outflows compared to the previous year[43] Assets and Liabilities - Total assets increased by 1.91% to CNY 1,394,140,582.51 compared to the end of the previous year[9] - Total assets as of September 30, 2014, amounted to CNY 1,089,054,653.82, an increase from CNY 1,077,764,926.11 at the beginning of the year[30] - Total liabilities as of September 30, 2014, were CNY 361,868,808.02, compared to CNY 348,548,441.62 at the start of the year, reflecting an increase of approximately 3.8%[31] - Shareholders' equity totaled CNY 727,185,845.80 as of September 30, 2014, a slight decrease from CNY 729,216,484.49 at the beginning of the year[31] - Current assets totaled ¥731,832,243.10, down from ¥771,613,551.45, primarily due to a decrease in cash and cash equivalents[26] - Non-current assets increased to ¥662,308,339.41 from ¥596,358,778.51, driven by growth in long-term equity investments[27] Investments and Income - Investment income decreased by 91.60% to ¥21,368,916.57 from ¥254,281,644.57, primarily due to the previous year's disposal of long-term equity investments[17] - Income tax expense dropped by 97.23% to ¥802,754.51 from ¥28,930,795.69, as the previous year included taxable income from the disposal of long-term equity investments[17] - The company incurred financial expenses of CNY 1,493,585.47 in Q3 2014, significantly lower than CNY 4,515,441.43 in the same quarter last year[36] - Investment income for the first nine months of 2014 was a loss of CNY 302,381.18, compared to a loss of CNY 1,084,866.32 in the same period last year[36] Shareholder Information - The total number of shareholders at the end of the reporting period was 45,210[14] - The largest shareholder, Tibet Hongshan Technology Development Co., Ltd., held 22.19% of the shares, totaling 94,778,995 shares[14] Future Outlook - The company plans to continue its market expansion and product development strategies in the upcoming quarters[9] - The company expects a 97%-99% decrease in annual net profit for 2014, mainly due to the previous year's transfer of 48.92% equity in Shanghai Hongxin Real Estate Co., Ltd.[18]

Financial Performance - The company's operating revenue for the first half of 2014 was RMB 276,696,361.82, an increase of 1.36% compared to RMB 272,974,517.92 in the same period last year[19]. - The net profit attributable to shareholders of the listed company was RMB 11,060,737.35, a decrease of 95.06% from RMB 223,861,181.37 in the previous year[19]. - The net profit after deducting non-recurring gains and losses was RMB 10,129,620.24, showing a significant increase of 2,418.03% compared to RMB 402,284.08 last year[19]. - The basic earnings per share decreased to RMB 0.0259, down 95.06% from RMB 0.5242 in the same period last year[20]. - The weighted average return on net assets dropped to 1.43%, a decrease of 29.15 percentage points from 30.58% in the previous year[20]. - The net cash flow from operating activities was negative at RMB -51,669,442.28, worsening by 34.93% compared to RMB -38,289,114.53 last year[19]. - The total assets at the end of the reporting period were RMB 1,352,309,793.92, a decrease of 1.14% from RMB 1,367,972,329.96 at the end of the previous year[19]. - The company's cash and cash equivalents decreased to ¥73,182,229.81 from ¥204,316,101.06 at the beginning of the year, representing a decline of approximately 64.1%[61]. - Total current assets decreased to ¥718,882,282.75 from ¥771,613,551.45, a reduction of about 6.8%[61]. - The total assets of the company decreased to ¥1,352,309,793.92 from ¥1,367,972,329.96, a decline of about 1.2%[61]. - The company reported a net profit margin improvement, with retained earnings increasing from CNY 187.24 million to CNY 198.30 million, a growth of approximately 5.6%[62]. Revenue Breakdown - Revenue from agriculture reached ¥182,145,765.14, with a year-over-year increase of 2.89%, while the gross margin decreased by 3.72 percentage points to 26.52%[27]. - Industrial revenue was ¥34,766,893.03, down 20.70% year-over-year, but gross margin increased by 4.90 percentage points to 68.00%[27]. - Revenue from aquatic products amounted to ¥182,920,316.38, with a slight increase of 2.02% year-over-year, and a gross margin decrease of 4.00 percentage points to 26.69%[27]. Investments and Subsidiaries - The company established "Shenzhen Qianhai Dahu Supply Chain Co., Ltd." to innovate in brand marketing and participate in the establishment of "Hangzhou Lihai Internet Venture Capital Partnership" to develop a new O2O service platform for aquatic products[24]. - The company invested ¥10 million in "Hangzhou Lihai Internet Venture Capital Partnership" with a total subscription amount of ¥260 million[32]. - The company established "Shenzhen Qianhai Dahu Supply Chain Co., Ltd." with a registered capital of ¥30 million, holding a 100% investment stake[32]. - The company has established several subsidiaries, including a wholly-owned subsidiary in the liquor sales business with a registered capital of CNY 50 million[153]. - The company has a controlling stake of 54.67% in Hunan Donghu Fishery Co., Ltd., which has a registered capital of CNY 23.79 million[153]. - New subsidiaries included in the consolidation scope this period include Shenzhen Qianhai Dahu Supply Chain Co., Ltd. with a net asset of CNY 5 million[156]. Shareholder Information - The total number of shareholders at the end of the reporting period is 54,379[51]. - The largest shareholder, Tibet Hongshan Technology Development Co., Ltd., holds 22.19% of shares, totaling 94,778,995 shares, with an increase of 2,042,054 shares during the reporting period[51]. Cash Flow and Liquidity - Cash flow from operating activities showed a net outflow of ¥51,669,442.28, compared to a net outflow of ¥38,289,114.53 in the previous period[71]. - Cash and cash equivalents at the end of the period decreased to ¥73,182,229.81 from ¥280,767,290.80, a decline of approximately 73.9%[72]. - Investment activities resulted in a net cash outflow of ¥41,973,888.97, contrasting with a net inflow of ¥176,323,739.33 in the previous period[72]. - Financing activities generated a net cash outflow of ¥37,490,540.00, compared to a net inflow of ¥18,625,512.94 previously[72]. Accounting Policies and Financial Reporting - The company has maintained its accounting policies in accordance with the relevant financial reporting standards, ensuring transparency and accuracy in its financial statements[86]. - The company follows the accounting standards for consolidated financial statements as per the relevant regulations, ensuring all significant internal transactions are eliminated during consolidation[93]. - The company recognizes goodwill when the acquisition cost exceeds the fair value of identifiable net assets acquired, and any excess is recorded as profit or loss for the period[91]. - The company conducts impairment testing for long-term equity investments, fixed assets, intangible assets, construction in progress, and investment properties measured at cost to identify potential impairment indicators[148]. Inventory and Assets - Inventory increased from CNY 165.07 million to CNY 186.74 million, representing an increase of about 13.1%[64]. - The total book value of fixed assets increased from CNY 207,003,160.19 to CNY 211,384,222.39, reflecting an increase of approximately 2%[192]. - The total amount of construction in progress increased from CNY 49,582,879.09 to CNY 65,871,342.78, representing a growth of around 32.7%[195]. - The total accounts receivable at the end of the period amounted to CNY 53,306,671.93, with a bad debt provision of CNY 6,373,851.97, representing 11.95% of the total[171]. Taxation and Government Grants - The corporate income tax rate for marine and inland aquaculture is halved, providing significant tax savings for the company and its subsidiaries[142]. - The company benefits from a VAT exemption for agricultural producers, allowing related subsidiaries to enjoy tax relief[142].

Financial Performance - Net profit attributable to shareholders increased by 18.98% to CNY 10,873,861.86 year-on-year[10] - Operating revenue rose by 11.31% to CNY 161,612,389.35 compared to the same period last year[10] - The company reported an increase in investment income by 156.54% to CNY 2,071.82 million due to equity method recognition of joint venture investment income[16] - Total operating revenue for Q1 2014 was RMB 161,612,389.35, an increase of 11.5% from RMB 145,185,599.84 in the same period last year[25] - Net profit for Q1 2014 was RMB 13,180,339.84, a decrease of 5.7% compared to RMB 13,971,714.88 in the previous year[25] - The total comprehensive income attributable to the parent company was RMB 10,873,861.88, up from RMB 9,139,064.73 year-over-year, marking an increase of 19.0%[25] Cash Flow - Net cash flow from operating activities was negative at CNY -52,824,409.53, a decrease of 170.37% compared to the previous year[10] - Cash flow from operating activities showed a net outflow of RMB -52,824,409.53, worsening from RMB -19,538,443.95 in the previous year[29] - Investment activities resulted in a net cash outflow of RMB -17,540,823.46, compared to RMB -17,404,707.31 in the same period last year[30] - Financing activities generated a net cash outflow of RMB -26,279,419.33, a significant decrease from a net inflow of RMB 39,428,044.52 in the previous year[30] - The net increase in cash and cash equivalents was -$53,226,270.83, contrasting with an increase of $6,677,725.39 in the prior period[32] Assets and Liabilities - Total assets decreased by 2.17% to CNY 1,338,315,087.01 compared to the end of the previous year[10] - Current assets decreased from CNY 771,613,551.45 to CNY 719,779,385.39, representing a reduction of about 6.7%[19] - Cash and cash equivalents dropped significantly from CNY 204,316,101.06 to CNY 107,671,448.74, a decrease of approximately 47.4%[19] - Total liabilities decreased from CNY 558,915,981.89 to CNY 517,812,984.00, a reduction of approximately 7.4%[20] - Total equity increased from CNY 809,056,348.07 to CNY 820,502,103.01, reflecting a growth of about 1.8%[20] Investments - Long-term investments rose significantly from CNY 5,000,000.00 to CNY 22,192,620.82, an increase of approximately 344.0%[19] - The company maintained a stable long-term borrowing level at CNY 49,000,000.00 throughout the period[20] - The company received government subsidies that contributed to an increase in non-operating income[16] Shareholder Information - The number of shareholders reached 54,594, with the largest shareholder holding 21.72% of the shares[14] Operating Costs - Total operating costs rose to RMB 167,358,663.62, up 27.8% from RMB 130,871,921.50 year-over-year[25]

Financial Performance - The company achieved a net profit of ¥154,177,803.04 in 2013, with accumulated undistributed profits of ¥187,240,396.39[3] - The basic earnings per share increased by 881.25% to ¥0.3611 in 2013 compared to ¥0.0368 in 2012[18] - The weighted average return on net assets rose to 22.17% in 2013, an increase of 19.6 percentage points from 2.57% in 2012[18] - The company reported a basic earnings per share after deducting non-recurring gains and losses of -¥0.1981 in 2013, indicating a shift in profitability[18] - Net profit attributable to shareholders reached CNY 154,223,864.93, a significant increase of 881.60% from CNY 15,711,518.41 in the previous year[24] - The company achieved a total revenue of CNY 623,970,942.00 in 2013, representing an increase of 8.46% compared to CNY 575,317,011.00 in 2012[24] - The company's net assets grew by 24.21% to CNY 768,465,411.35 at the end of 2013, up from CNY 618,677,236.18 in 2012[24] - The total assets increased by 5.32% to CNY 1,367,972,329.96, compared to CNY 1,298,900,970.71 in the previous year[24] - The diluted earnings per share also increased by 881.25% to ¥0.3611 in 2013 compared to the previous year[18] Profit Distribution and Retained Earnings - The company decided not to distribute profits or increase capital reserves due to significant upcoming investments and cash expenditures expected to exceed 10% of total audited assets[3] - The company plans to utilize undistributed profits for production development and reducing financial costs to benefit long-term growth[4] - The company did not propose a cash dividend distribution for 2013, citing significant upcoming investments and expenditures that may exceed 10% of the latest audited total assets[51] - The cash dividend policy stipulates that if conditions are met, the company aims to distribute at least 10% of the available profit in cash annually, with a cumulative distribution of at least 30% over three years[49] - The company distributed a cash dividend of CNY 427.05 million for the fiscal year 2012, at a rate of CNY 0.10 per 10 shares[50] Cash Flow and Investment Activities - The company reported a net cash flow from operating activities of -CNY 75,641,515.03, a decline from CNY 22,630,979.71 in 2012[26] - Investment activities generated a net cash flow of CNY 264,212,389.47, a significant improvement from -CNY 34,448,955.49 in the previous year[26] - The company reported a total comprehensive income of ¥154,177,803.04, significantly higher than ¥16,983,739.52 in the previous period[114] - Cash flow from operating activities showed a net outflow of ¥75,641,515.03, a decline from a net inflow of ¥22,630,979.71 in the previous period[118] - Total cash inflow from investment activities was 380,679,013.62 RMB, compared to 40,000.00 RMB in the previous year, resulting in a net cash flow of 266,889,422.45 RMB[121] Revenue and Cost Analysis - The cost of sales increased by 30.49% to CNY 510,873,060.21, compared to CNY 391,493,766.49 in 2012[26] - Management expenses rose by 34.92% to CNY 110,867,717.09, primarily due to increases in salaries and business-related expenses[26] - Total operating costs increased to ¥698,324,082, up 24.8% from ¥559,381,117.49 in the previous period[114] - Operating profit surged to ¥173,133,944.65, compared to ¥19,592,599.68 in the previous period, reflecting a significant improvement[114] Regional Revenue Performance - Revenue from the Central South region reached ¥496,783,418.84, an increase of 5.00% year-over-year[29] - Revenue from the Northeast region surged to ¥8,220,176.91, reflecting a remarkable increase of 346.03% year-over-year[29] - The company's agricultural segment generated revenue of ¥433,439,335.24, with a gross margin of 12.14%, but saw a decrease in revenue growth of 9.00% year-over-year[29] - The industrial segment reported revenue of ¥73,491,056.07, with a gross margin of 67.23%, down 27.35% year-over-year[29] Asset Management and Financial Stability - The company has no non-operating fund occupation by controlling shareholders or related parties[4] - The company’s asset-liability ratio is maintained below 60%, ensuring financial stability for future operations[49] - Total liabilities decreased from CNY 640,188,762.68 to CNY 558,915,981.89, a reduction of approximately 12.7%[108] - Current liabilities decreased from CNY 617,388,762.68 to CNY 481,839,027.52, a decrease of about 22%[108] - The company has maintained a stable capital structure with total equity accounting for approximately 59.5% of total assets[112] Research and Development - The company has established a freshwater fish engineering technology research center and collaborates with several academic institutions for technological advancements[33] - The company has a strong focus on research and development, with key projects led by its scientific team contributing to advancements in aquatic breeding and genetic engineering[78][80] - The company has appointed prominent scientists as chief scientists, including Liu Jun, Zhu Zuoyan, and Liu Shaojun, to enhance its research capabilities in aquatic biology[77][78][79] Corporate Governance and Management - The company has established a robust corporate governance structure, enhancing its governance level and investor relations[86] - The board of directors consists of 5 members, including 2 independent directors, ensuring compliance with legal requirements[87] - The company has a commitment to fulfilling social responsibilities, focusing on environmental protection and product quality[52] - The total remuneration for all directors, supervisors, and senior management during the reporting period amounted to 2.43 million yuan[75] Subsidiaries and Market Expansion - The company has established several wholly-owned and controlling subsidiaries, including Hunan Deshan Liquor Marketing Co., Ltd. with a registered capital of CNY 50 million[178] - The company holds a 54.67% stake in Hunan Donghu Fishery Co., Ltd., which has a registered capital of CNY 23.79 million[178] - The company plans to continue expanding its market presence through new subsidiaries and strategic investments in the aquaculture sector[180] Accounting Policies and Financial Reporting - The financial statements are prepared based on the going concern assumption and comply with the requirements of the Accounting Standards for Business Enterprises[131] - The company has not reported any shareholding changes among its directors and senior management during the reporting period[73] - The company has not disclosed any new product developments or market expansion strategies in the provided financial reports[129] - The company has no changes in accounting policies or estimates for the reporting period[168]