2、 会计估计变更的内容 1 河北福成五丰食品股份有限公司 监事会对会计估计变更的说明 2023 年 9 月 8 日，河北福成五丰食品股份有限公司（以下简称："公司"） 召开了第八届监事会第八次会议，审议通过《关于公司会计估计变更的议案》， 具体如下： 一、 本次会计估计变更的原因及内容 1、 会计估计变更的原因 公司长期从事活牛养殖屠宰业务，2019 年以前养殖业务包括肉牛育肥和奶 牛育种养殖。肉牛育肥是从外部采购青年或成年牛一般进行 6-8 个月左右育肥， 然后进行屠宰销售。 2021 年公司恢复肉牛育种养殖业务，从外部采购大量优质西门塔尔能繁母 牛（其中部分外购母牛已怀孕），西门塔尔能繁母牛用于建立和扩大优质基础母 牛种群，进行繁殖优质母犊牛。正常 10 岁以前是母牛较为适宜的生育期，母牛 生长至 10 岁之后其繁殖能力一般开始下降。为保证繁殖优质母犊牛后代，公司 决定能繁母牛一般繁殖 3-5 胎小犊牛后就将其淘汰。母牛妊娠周期一般为 9 个月 左右，考虑母牛再次配种怀孕的时间，母牛从前次怀孕至下一次怀孕的时间周期 一般为 12 个月左右，因此确定生产性生物资产-种牛（肉牛）折旧年限为 3 年。 经公司 ...

证券代码：600965 证券简称：福成股份 公告编号：2023-033 河北福成五丰食品股份有限公司 关于公司会计估计变更的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： 为更加客观、真实地反映公司各项业务的实际经营情况，提供更加可靠、 全面、准确的财务信息，根据《企业会计准则第 28 号—会计政策、会计估计 变更和差错更正》的规定，公司将对生产性生物资产-种牛（肉牛）相关会计估 计进行变更。 公司于2023年9月8日召开第八届董事会第十三次会议和第八届监事会第八 次会议审议通过了《关于公司会计估计变更的议案》。现将具体情况公告如 下： 一、概述 本次会计估计变更为生产性生物资产-种牛（肉牛）折旧年限由3年变更为6 年，自2023年7月1日起实施。本次会计估计变更事项，2023年9月8日经公司第 八届董事会第十三次会议和第八届监事会第八次会议审议通过，该事项无需提 交股东大会审议。董事会对该事项的表决情况如下： 因公司肉牛育种养殖业务模式和生物资产会计核算方法，公司无法准 确估计对本次会计估计变更对当期及 ...

本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 证券代码：600965 证券简称：福成股份 公告编号：2023-032 河北福成五丰食品股份有限公司 关于控股子公司涉案进展的公告 重要内容提示： 河北福成五丰食品股份有限公司（以下简称："公司"）董事会收到韶山市 人民检察院起诉书（韶山检刑诉[2023]53号）（以下简称："起诉书"），公司 控股子公司湖南韶山天德福地陵园作为非法吸收公众存款罪共同被告之一，起诉 书中其他被告分别涉及非法吸收公众存款罪、伪造公司印章罪和职务侵占罪，具 体情况公告如下： 案件处于诉讼一审阶段 公司控股子公司湖南韶山天德福地陵园有限责任公司（以下简称："韶 山天德福地陵园"、"韶山天德福地陵园公司"或"韶山公司"）为非 法吸收存款罪的共同被告之一 本诉讼未明确具体诉讼请求金额 本诉讼可能判决韶山天德福地陵园对非法吸收存款案承担共同责任， 因诉讼涉及的多方面因素尚未确定，虽 2022 年韶山天德福地陵园已对 非法吸收公众存款案计提预计负债 1,917.63 万元，公司对韶山天德福 地陵园的长期股权投资 ...

Financial Performance - The company's operating revenue for the first half of 2023 was CNY 571.22 million, an increase of 1.93% compared to CNY 560.41 million in the same period last year[23]. - The net profit attributable to shareholders for the first half of 2023 was CNY 92.70 million, representing a growth of 13.27% from CNY 81.84 million in the previous year[23]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was CNY 98.44 million, up 30.28% from CNY 75.56 million year-on-year[23]. - The basic earnings per share for the first half of 2023 was CNY 0.1132, an increase of 13.20% compared to CNY 0.1000 in the same period last year[24]. - The company's operating revenue for the first half of 2023 reached CNY 571.22 million, a slight increase of 1.93% compared to the same period last year[42]. - Net profit for the period was CNY 92.70 million, reflecting a year-on-year growth of 13.27%[42]. - The company's net profit attributable to shareholders, excluding non-recurring gains and losses, was CNY 98.44 million, up 30.28% year-on-year[42]. - The company's operating costs decreased by 8.76% to CNY 346.60 million, attributed to internal management reforms[44]. - Sales expenses increased by 24.03% to CNY 84.05 million, primarily due to higher employee compensation and material consumption[44]. Assets and Liabilities - The total assets at the end of the reporting period were CNY 2.57 billion, a 3.43% increase from CNY 2.49 billion at the end of the previous year[23]. - The company's net assets attributable to shareholders at the end of the reporting period were CNY 2.17 billion, reflecting a growth of 2.29% from CNY 2.12 billion at the end of the previous year[23]. - Total assets amounted to CNY 2,572,604,305.05, an increase of 3.43% compared to CNY 2,487,402,852.19 at the end of the previous period[46]. - Total liabilities increased by 11.69% to CNY 370,017,771.08 from CNY 331,279,557.86 at the end of the previous period[46]. - The company's total inventory increased by 25.55% to CNY 762,951,431.36 from CNY 607,710,875.35 at the end of the previous period[46]. Cash Flow - The net cash flow from operating activities for the first half of 2023 was negative CNY 2.79 million, a decline of 104.30% compared to a positive CNY 64.81 million in the same period last year[23]. - Cash flow from operating activities turned negative, decreasing by 104.30% to CNY -2.79 million, mainly due to increased purchases of live cattle and employee payments[43]. - Cash flow from investment activities decreased by 125.90% to CNY -197.97 million, primarily due to increased cash outflows for fixed asset acquisitions[45]. - Cash and cash equivalents decreased by 39.82% compared to the end of the previous period, primarily due to investments in raw material procurement and ongoing construction projects for cattle farms[47]. - The ending balance of cash and cash equivalents decreased to 382,165,493.11 RMB from 794,049,016.71 RMB, reflecting a decline of approximately 52%[134]. Business Operations and Strategy - The company completed the acquisition of Sanhe Xingrong Agricultural Development Co., accelerating the transformation of its ecological agriculture segment[29]. - The food processing segment has become the largest revenue contributor, with a focus on pre-prepared dishes, dairy products, and meat products[31]. - The company opened two new restaurant locations and plans to expand its chain restaurant scale, focusing on beef hot pot and Korean BBQ[33]. - The company has established long-term partnerships with high-quality clients, enhancing its brand recognition in the market[35]. - The geographical advantage allows for product delivery to Beijing within three hours, covering a population of over 40 million[36]. - The company operates a complete industry chain from ecological agriculture to food processing and chain restaurants, ensuring product safety and cost efficiency[37]. - The company plans to gradually add new restaurant locations to enhance its chain dining business, which has seen rapid growth in revenue and profit[40]. Risks and Challenges - The company faces risks related to food safety, market price fluctuations, and potential control risks from major shareholders[52][53][54]. - National policy changes are a significant risk factor for the company's operations, as deviations from existing policies could have severe negative impacts on business performance[56]. - Extreme weather conditions, such as high temperatures or droughts, pose a risk to the company's ecological agriculture and cattle breeding operations, potentially resulting in substantial economic losses[57]. - The company faces economic risks from severe pest infestations in ecological agriculture and animal diseases in livestock farming, which could lead to significant financial impacts[58]. - The reliance on seeds and breeding stock for agricultural and livestock operations means that any issues with these resources could result in serious economic losses for the company[59]. Sustainability and Environmental Commitment - The company has committed to environmental protection and energy conservation, having replaced coal boilers with gas boilers to eliminate dust emissions and upgraded wastewater treatment facilities to ensure compliance with discharge standards[68]. - The company has established a long-term commitment to sustainability, aiming to reduce carbon emissions by 25% by 2025[76]. Market Outlook and Future Plans - The company provided a positive outlook for the second half of 2023, projecting a revenue growth of 10% to 12%[76]. - New product launches are expected to contribute an additional 200 million RMB in revenue by the end of 2023[76]. - Market expansion plans include entering two new provinces, which are projected to increase market share by 5%[76]. - The company is considering strategic acquisitions to enhance its product portfolio, with a budget of 300 million RMB allocated for potential deals[76]. - The company has committed to reducing operational costs by 8% through efficiency improvements in the supply chain[76]. Shareholder and Corporate Governance - The company has a total of 29,693 common shareholders as of the end of the reporting period[104]. - The largest shareholder, Fucheng Investment Group, holds 282,510,774 shares, representing 34.51% of the total shares, with 166,350,000 shares pledged[106]. - The company has not reported any changes in the controlling shareholder or actual controller during the reporting period[108]. Related Party Transactions - The company has disclosed various related party transactions, including a total of 1,571,028.18 RMB for beef and meat products sales to Fucheng Real Estate[82]. - The company recorded a related party transaction amount of 624,126.28 RMB for fast food products sold to Fucheng Hotel[82]. - The total amount of related transactions is less than 0.5% of the net assets, indicating minimal impact on the company[89]. Financial Reporting and Compliance - The financial statements are prepared based on the principle of going concern, ensuring a true and complete reflection of the company's financial status[176]. - The company follows the accounting standards for enterprises, ensuring compliance and accuracy in financial reporting[176]. - The company recognizes financial assets at fair value upon initial recognition, with specific treatments for different categories of financial assets[196].

股票代码：600965 股票简称：福成股份 公告编号：2023-030 河北福成五丰食品股份有限公司 2023 年半年度食品制造业主要经营数据公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。 根据《上海证券交易所上市公司自律监管指引第 3 号——行业信息披露》及 《上海证券交易所上市公司自律监管指引第 3 号-第十四号食品制造》的要求， 河北福成五丰食品股份有限公司现将 2023 年半年度食品制造业主要经营数据披 露如下： | 产品类别 | 产量（吨） | 销量（吨） | 库存量 | 产量比上 | 销量比上 | 库存量比 | | --- | --- | --- | --- | --- | --- | --- | | | | | （吨） | 年增减 | 年增减 | 上年增减 | | | | | | （%） | （%） | （%） | | 牛肉 | 1,905.77 | 1,965.43 | 674.55 | -1.31 | 22.96 | 7.91 | | 羊肉 | 134.84 | 114.26 | 86.82 | ...

河北福成五丰食品股份有限公司 关于召开 2023 年半年度业绩说明会 及征集投资者问题的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： 证券代码：600965 证券简称：福成股份 公告编号：2023-031 投资者可于 2023 年 08 月 23 日(星期三)至 08 月 29 日(星期 二)16:00 前登录上证路演中心网站首页点击"提问预征集"栏目或 通过公司邮箱 fortune600965@163.com 进行提问。公司将在说明会上 对投资者普遍关注的问题进行回答。 河北福成五丰食品股份有限公司（以下简称"公司"）已于 2023 年 8 月 22 日发布公司 2023 年半年度报告，为便于广大投资者更全面 深入地了解公司 2023 年半年度经营成果、财务状况，公司计划于 2023 年 08 月 30 日下午 13:00-14:00 举行 2023 年半年度业绩说明会，就 投资者关心的问题进行交流。 会议召开时间：2023 年 08 月 30 日(星期三) 下午 13:00-14:00 会议召开地点 ...

重要提示 一、前期股份质押的情况 控股股东福成集团持有公司 282,510,774 股股份，占公司总股本的 34.51%， 上 述 股 份 均 为 无 限 售 条 件 流 通 股 。 此 前 , 福 成 集 团 已 将 其 持 有 的 公 司 166,350,000 股股份质押给廊坊银行股份有限公司燕郊支行，详情见公告（编号： 2022-054）。 二、本次股份解除质押情况 河北福成五丰食品股份有限公司（以下简称："公司"）控股股东福成 投资集团有限公司（以下简称："福成集团"）持有公司 282,510,774 股股份，占公司总股本的 34.51%，上述股份均为无限售条件流通股。截 至本公告披露日，福成集团累计质押 27,780,000 股股份，占其持有公 司股份总数的 9.83%，占公司总股本的 3.39%。 截至本公告披露日,福成集团及一致行动人李福成先生、李高生先生、三 河福生投资有限公司（以下简称"福生投资"）累计质押股份 170,010,000 股股份，占其持有公司股份总数的 33.74%，占公司总股本的 20.77%。 证券代码：600965 证券简称：福成股份 公告编号：2023-029 河北福 ...

Financial Performance - The company's operating revenue for 2022 was CNY 1,073,890,737.22, a decrease of 15.34% compared to CNY 1,268,506,611.25 in 2021[25]. - Net profit attributable to shareholders was CNY 107,310,867.92, down 28.62% from CNY 150,336,976.91 in the previous year[25]. - The basic earnings per share decreased by 28.59% to CNY 0.1311 from CNY 0.1836 in 2021[26]. - The net profit after deducting non-recurring gains and losses was CNY 107,086,963.89, a decrease of 24.23% from CNY 141,337,683.29 in 2021[25]. - The company achieved total operating revenue of 1.07 billion yuan, a decrease of 15.34% compared to the previous year[71]. - The net profit attributable to shareholders was 107 million yuan, down 28.62% year-on-year[71]. - The total assets at the end of the reporting period were 2.49 billion yuan, a decrease of 6.87% from the beginning of the period[71]. - The company's main business revenue decreased by 16.17%, with the food processing industry revenue down 15.37% and the catering industry revenue down 27.36%[73]. - The gross profit margin for the food processing industry was 17.99%, showing a slight increase of 0.17 percentage points year-on-year[76]. - The company reported a total revenue of 340.19 million yuan for the year 2022, reflecting a significant performance in the food sector[138]. Cash Flow and Dividends - The company plans to distribute a cash dividend of 0.54 RMB per 10 shares, totaling 44,209,851.57 RMB for the year 2022[7]. - Operating cash inflow was 104 million yuan, while investment cash outflow was -176 million yuan, resulting in a cash and cash equivalents decrease of 365 million yuan[71]. - The cash dividend for the reporting period was 0.54 RMB per 10 shares, with a total distribution of 44,209,851.57 RMB, representing 41.20% of the net profit attributable to ordinary shareholders[168]. - Cash and cash equivalents decreased by 36.10% to ¥640,016,852.29, mainly due to repayment of bank loans and procurement of raw materials[92]. Operational Efficiency and Growth Strategies - The company reported a significant increase in cash flow from operating activities, which rose by 100.70% to CNY 103,966,763.58 from CNY 51,801,516.95 in 2021[25]. - The company is focusing on creating a closed-loop food industry chain from agriculture to dining, enhancing synergy among its various business segments[36]. - The company is actively pursuing market expansion strategies, including potential mergers and acquisitions to enhance its market presence[139]. - The company is focusing on enhancing its supply chain management to reduce costs and improve delivery times[139]. - The company has reported a significant increase in operational efficiency, with a 10% reduction in production costs year-over-year[138]. - The company plans to invest approximately 650 million RMB to establish more than two cattle farms with a capacity of 10,000 heads each, and to build a quality breeding center for cattle[115]. Risks and Challenges - The company has detailed potential risks in its future development in the management discussion and analysis section[11]. - The company is facing risks related to market price fluctuations of agricultural products, which could negatively impact its operating costs[117]. - The company faced risks from national policy changes that could significantly impact its operations[118]. - Extreme weather conditions in North China may lead to substantial economic losses in ecological agriculture and cattle breeding[118]. - Serious pest and animal disease outbreaks could severely affect the company's financial performance[118]. Governance and Compliance - The company held one shareholders' meeting during the reporting period, ensuring compliance with relevant regulations and protecting minority shareholders' rights[123]. - The board of directors convened eight meetings, maintaining a composition that meets legal requirements and ensuring fair decision-making[124]. - The company has committed to maintaining the independence of its assets, personnel, and financial operations from its controlling shareholder[127]. - The company has established a transparent information disclosure system, ensuring all shareholders have equal access to information[125]. - The company has faced regulatory scrutiny from the Shanghai Stock Exchange and the China Securities Regulatory Commission for various compliance issues, including a warning and fines totaling CNY 80,000 for short-term trading violations[145][146]. Market and Industry Trends - The pre-prepared dishes market in China is expected to reach a scale of 419.6 billion yuan in 2022, projected to exceed 900 billion yuan by 2025[45]. - The restaurant service industry is expected to recover quickly due to its fundamental consumer nature, with hot pot and barbecue remaining the leading categories[111]. - The food processing industry is expected to maintain steady growth due to the rigid demand for food and the implementation of supply-side structural reforms[45]. Employee and Social Responsibility - The company has created numerous job opportunities in the local area while adhering to labor laws to protect employee rights[182]. - The company has established a comprehensive internal training program for employees, including new employee orientation and management training[162]. - The company is committed to fulfilling its social responsibilities by protecting the rights of shareholders, employees, and the environment[182]. Strategic Investments and Acquisitions - The company completed the acquisition of a 60% stake in Tian De Fu Di Cemetery, investing a total of 162 million yuan[195]. - The company has committed to ensuring that related party transactions are conducted at arm's length and will not harm the interests of shareholders[192]. - The company is exploring related party transactions in the nursery sales and planting business, indicating potential diversification[149].

证券代码：600965 证券简称：福成股份 公告编号：2023-025 河北福成五丰食品股份有限公司 关于参加河北辖区上市公司 2023 年投资者 网上集体接待日活动的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。 为进一步加强与投资者的互动交流，河北福成五丰食品股份有限公司(以下 简称"公司")将参加由河北证监局、河北省上市公司协会与深圳市全景网络 有限公司联合举办的"2023 年河北辖区上市公司投资者集体接待日活动"， 现将相关事项公告如下： 本次活动将采用网络远程的方式举行，投资者可登录"全景路演"网站 (http://rs.p5w.net )，或关注微信公众号：全景财经，或下载全景路演 APP, 参与本次互动交流，活动时间 2023 年 5 月 30 日(周二)15:40-17:00。届时公司高 管将在线就公司 2022 年度业绩、公司治理、发展战略、经营状况、融资 计划、 股权激励和可持续发展等投资者关心的问题，与投资者进行沟通与交流， 欢迎广大投资者踊跃参与！ 特此公告！ 河北福成五丰食品股份有限公司 ...

Financial Performance - The company's operating revenue for Q1 2023 was ¥303,766,723.26, representing a decrease of 4.24% compared to the same period last year[3] - Net profit attributable to shareholders of the listed company was ¥58,843,561.32, an increase of 14.72% year-on-year[3] - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥58,603,551.78, reflecting a growth of 16.96%[3] - Basic earnings per share were ¥0.0719, up by 14.86% from the same period last year[3] - Total revenue for Q1 2023 was CNY 303,766,723.26, a decrease of 4.3% compared to CNY 317,203,099.14 in Q1 2022[21] - Net profit for Q1 2023 reached CNY 58,473,124.98, an increase of 14.4% from CNY 51,014,175.11 in Q1 2022[24] - Earnings per share for Q1 2023 were CNY 0.0719, compared to CNY 0.0626 in Q1 2022, reflecting a growth of 4.6%[24] Cash Flow - The net cash flow from operating activities was -¥34,094,930.40, a decline of 177.38% compared to the previous year[3] - In Q1 2023, the net cash flow from operating activities was -34,094,930.40, a decrease from 44,062,570.41 in Q1 2022, indicating a significant decline in operational cash generation[27] - Total cash inflow from operating activities was 294,564,438.78, down from 335,681,248.94 in the same period last year, reflecting a decrease of approximately 12.2%[27] - Cash outflow from operating activities increased to 328,659,369.18, compared to 291,618,678.53 in Q1 2022, marking an increase of about 12.7%[27] - The net cash flow from investing activities was -66,329,747.63, worsening from -10,279,990.19 in Q1 2022, indicating increased investment outflows[28] - Cash inflow from investing activities totaled 100,244,767.13, a significant increase from 655,001.22 in Q1 2022[28] - Cash outflow from investing activities rose to 166,574,514.76, compared to 10,934,991.41 in the previous year, reflecting a substantial increase[28] - The net cash flow from financing activities was -5,126,517.84, compared to -3,868,433.24 in Q1 2022, indicating a decline in financing cash flow[28] - The ending cash and cash equivalents balance decreased to 534,465,656.42 from 1,031,494,230.63 in Q1 2022, a decline of approximately 48%[28] - The total cash and cash equivalents at the beginning of the period were 640,016,852.29, down from 1,001,580,083.65 in the previous year[28] Assets and Liabilities - Total assets at the end of the reporting period were ¥2,531,948,999.97, an increase of 1.79% from the end of the previous year[5] - The company's total assets amounted to CNY 2,531,948,999.97, up from CNY 2,487,402,852.19, indicating an increase of 1.8%[22] - The company's current assets totaled RMB 1.46 billion, slightly up from RMB 1.43 billion at the end of 2022[14] - The company's inventory increased to RMB 648.74 million from RMB 607.71 million, reflecting a growth of approximately 6.5%[14] - Accounts receivable rose to RMB 155.63 million, up from RMB 120.35 million, indicating a growth of approximately 29.3%[14] - The company's total liabilities decreased to RMB 222.51 million from RMB 245.05 million, a reduction of about 9.2%[16] - The company's total liabilities as of the reporting date were CNY 317,352,580.66, a decrease from CNY 331,279,557.86 in the previous period[22] - Total equity increased to CNY 2,214,596,419.31 from CNY 2,156,123,294.33, indicating a growth of 2.7%[22] Investments and Future Plans - The company plans to invest approximately RMB 650 million to expand its beef cattle breeding scale, with RMB 300 million allocated for constructing two cattle farms capable of housing 10,000 cattle each, expected to be completed in 2023[12] - The company also plans to invest around RMB 162 million to expand its ecological agriculture, including the acquisition of 100% equity in Sanhe Xingsheng Agricultural Development Co., Ltd. for RMB 8 million, with RMB 6.8 million being related party transactions[12] - The company aims to cultivate over 30,000 acres of crops, including wheat and corn, as part of its ecological agriculture expansion[13] - The company has successfully acquired land rights for 24,025.92 acres and aims to increase this to over 30,000 acres in 2023[13] - The company is collaborating with experts from the China Animal Husbandry Association to develop a quality breeding center for cattle[12] Research and Development - Research and development expenses for Q1 2023 were CNY 563,281.81, down from CNY 823,441.69 in Q1 2022, a reduction of 31.6%[23] - The company reported a financial income of CNY 2,586,196.92 in Q1 2023, compared to CNY 4,344,325.65 in Q1 2022, a decline of 40.5%[23] - Deferred income increased to CNY 14,262,431.93 from CNY 13,009,649.25, reflecting a growth of 9.6%[22] Non-Recurring Items - The company reported non-recurring gains and losses totaling ¥240,009.54 for the period[8] - The company attributed the increase in net profit primarily to improved performance in the catering industry, particularly from the funeral services and beef cattle breeding sectors[8] - Total operating costs for Q1 2023 were CNY 237,191,413.32, down 8.5% from CNY 259,248,651.85 in Q1 2022[23]