嘉必优生物技术（武汉）股份有限公司 审 阅 报 告 大信阅字[2025]第 2-00002 号 大信会计师事务所（特殊普通合伙） WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP. 大信会计师事务所 北京市海淀区知春路 1 号 学院国际大厦 22 层 2206 邮编 100083 WUYIGE Certified Public Accountants LLP. Room2206 22/F,Xueyuan International Tower No.1 ZhichunRoad,Haidian Dist. Beijing,China,100083 电话 Telephone： +86（10）82330558 传真 Fax： +86（10）82327668 网址 Internet： www.daxincpa.com.cn 本报告仅供贵公司向中国证券监督管理委员会、上海证券交易所报送重大资产重组文件 时使用，不得用于其他目的。因使用不当造成的后果，与执行本审计业务的注册会计师及会计 师事务所无关。 大信会计师事务所（特殊普通合伙） 中国注册会计师： 审 阅 报 告 大信阅字[2025]第 ...

证券代码：688089 证券简称：嘉必优 公告编号：2025-045 嘉必优生物技术（武汉）股份有限公司 第二届独立董事专门会议 2025 年第三次会议决议公告 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、准确性和完整性依法承担法律责任。 一、独立董事专门会议召开情况 嘉必优生物技术（武汉）股份有限公司（以下简称"公司"）第二届独立 董事专门会议 2025 年第三次会议（以下简称"本次会议"）于 2025 年 6 月 9 日以通讯形式召开。会议通知已于 2025 年 6 月 5 日通过邮件等方式送达全体独 立董事。本次会议应出席独立董事 3 人，实际出席独立董事 3 人。会议由全体 独立董事推举陈向东先生主持。本次会议的召集和召开程序符合《公司法》及 《公司章程》等相关规定。 二、独立董事专门会议审议情况 经过与会独立董事审议表决，形成如下决议： （一）《关于调整公司发行股份及支付现金购买资产并募集配套资金暨关 联交易方案且本次方案调整不构成重大调整的议案》 2025 年 3 月 3 日，公司第四届董事会第三次会议审议通过《关于公司发行 股份及支付现金 ...

嘉必优生物技术(武汉)股份有限公司（以下简称"公司"）于 2025 年 6 月 9 日以现场结合通讯形式召开第四届董事会第六次会议。会议通知已于 2025 年 6 月 5 日通过邮件等方式送达全体董事。本次会议应出席董事 9 人，实际出席董 事 9 人。会议由董事长易德伟主持。本次会议的召集和召开程序符合《公司 法》及《公司章程》等相关规定。 证券代码：688089 证券简称：嘉必优 公告编号：2025-046 嘉必优生物技术（武汉）股份有限公司 第四届董事会第六次会议决议公告 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、准确性和完整性依法承担法律责任。 一、董事会会议召开情况 二、董事会会议审议情况 经过与会董事审议表决，形成如下决议： （一）《关于调整公司发行股份及支付现金购买资产并募集配套资金暨关 联交易方案且本次方案调整不构成重大调整的议案》 2025 年 3 月 3 日，公司第四届董事会第三次会议审议通过《关于公司发行 股份及支付现金购买资产并募集配套资金暨关联交易方案的议案》等议案，公 司拟通过发行股份及支付现金的方式购买上海欧易生物医学科 ...

Core Viewpoint - The company, Jiabiyou Biotechnology (Wuhan) Co., Ltd., is undergoing a significant asset restructuring by acquiring a 63.2134% stake in Shanghai Ouyi Biomedical Technology Co., Ltd. through a combination of issuing shares and cash payment, with the total transaction value estimated at approximately 83,062.37 million RMB [1][2]. Group 1: Company Overview - Jiabiyou Biotechnology was established on September 22, 2004, with a registered capital of 120 million RMB, located in Wuhan, China [1]. - The company operates in the food manufacturing industry, focusing on the research, production, and sales of polyunsaturated fatty acids such as ARA and DHA, as well as natural β-carotene, primarily for infant formula, health foods, and dietary supplements [1][2]. Group 2: Major Asset Restructuring - The restructuring involves acquiring a 63.2134% equity stake in Shanghai Ouyi Biomedical Technology Co., Ltd., with an assessed value of 131,600 million RMB for the entire equity and 83,188.80 million RMB for the stake being acquired [1][2]. - The share issuance price is set at 19.29 RMB per share, which is not less than 80% of the average stock price over the previous 20 trading days [1][2]. Group 3: Financial Reporting Basis - The pro forma financial statements are prepared under the assumption that the restructuring was completed on January 1, 2023, and are based on the new equity structure post-restructuring [2][3]. - The financial statements do not include cash flow statements or changes in equity, focusing solely on pro forma consolidated financial information [4][5]. Group 4: Accounting Policies - The company follows the Chinese Accounting Standards, with a fiscal year from January 1 to December 31, and uses RMB as its functional currency [6][7]. - The company employs a weighted average method for inventory valuation and recognizes impairment losses for inventory when the net realizable value is lower than the cost [12][13]. Group 5: Financial Instruments - Financial assets are classified based on the business model and cash flow characteristics, with categories including those measured at amortized cost and those measured at fair value [14][15]. - The company assesses expected credit losses for financial assets measured at amortized cost, applying a three-stage model based on credit risk changes [19][20]. Group 6: Long-term Investments and Fixed Assets - Long-term equity investments are accounted for using the cost method for controlled entities and the equity method for joint ventures and associates [24]. - Fixed assets are depreciated using the straight-line method, with specific depreciation rates and useful lives defined for different asset categories [26][27].

Core Viewpoint - The company plans to acquire a 63.2134% stake in Shanghai Ouyi Biomedical Technology Co., Ltd. through a combination of issuing shares and cash payments, while also raising supporting funds to enhance its financial position and operational capabilities [1][2]. Financial Impact of the Transaction - The transaction is expected to significantly impact the company's financial metrics, with total assets projected to increase from 166,459.35 million to 290,530.85 million, a rise of 74.54% [2] - Total liabilities are anticipated to surge from 12,318.99 million to 65,283.53 million, reflecting a staggering increase of 429.94% [2] - Revenue is expected to grow from 38,714.79 million to 65,503.66 million, marking a 69.20% increase [2] - Net profit is projected to rise from 8,116.22 million to 12,068.97 million, indicating a growth of 48.70% [2] Measures to Mitigate Immediate Return Dilution - The company will accelerate the integration of the acquired assets to enhance its ongoing operational capabilities [3] - Governance structures will be optimized to improve operational efficiency and ensure compliance with relevant laws and regulations [3] - The company will enhance its profit distribution policy to strengthen investor return mechanisms, committing to cash distributions when feasible [3] Commitments from Major Stakeholders - The controlling shareholder and actual controller have committed to not interfere with the company's management and to uphold the interests of the company [4] - Board members and senior management have pledged to avoid unfair benefit transfers and to align their compensation with the execution of return mitigation measures [5][7]

证券代码：688089 证券简称：嘉必优 公告编号：2025-049 嘉必优生物技术（武汉）股份有限公司 理合伙企业（有限合伙） 、宁波梅山保税港区欧润企业管理合伙企业（有限合伙） 上海国药二期股权投资基金合伙企业（有限合伙） 、南通东证瑞象创业投资中心（有 限合伙）、苏州鼎石汇泽生物产业投资基金合伙企业（有限合伙）、上海圣祁投资 管理合伙企业（有限合伙）合计持有的上海欧易生物医学科技有限公司 63.2134% 股权并发行股份募集配套资金（以下简称"本次交易"），本次交易构成公司重大 资产重组。 关于本次交易方案调整不构成重组方案重大调整的公告 本公司及董事会全体成员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、准确性和完整性依法承担法律责任。 嘉必优生物技术（武汉）股份有限公司（以下简称"上市公司"或"公司"） 拟通过发行股份及支付现金方式，收购王树伟、董栋、肖云平、王修评、靳超、 史贤俊、上海帆易生物科技合伙企业（有限合伙） 、宁波梅山保税港区睿欧投资管 第三次会议，审议通过了《关于 <嘉必优生物技术 武汉="武汉" 股份有限公司发行股份="股份有限公司 发行股份"> 及 ...

Meeting Overview - The fourth supervisory board meeting of Jia Bi You Biotechnology (Wuhan) Co., Ltd. was held on June 9, 2025, with all three supervisors present [1] - The meeting was convened and chaired by Wang Ji, ensuring compliance with relevant laws and regulations [1] Resolutions Passed - The supervisory board approved the adjustment of the asset acquisition and fundraising plan, which involves issuing shares and cash to purchase Shanghai Ouyi Biomedical Technology Co., Ltd. The adjustment includes changes to the performance compensation calculation method and the addition of impairment compensation clauses [1][2] - The board also approved the revised draft of the asset acquisition report and its summary, ensuring compliance with the Securities Law and relevant regulations [2][3] - A supplementary agreement regarding the asset acquisition agreement with certain counterparties was approved [3] - A supplementary agreement concerning performance compensation commitments was also approved [4] - The board confirmed that the transaction complies with the relevant provisions of the Major Asset Restructuring Management Measures [4][5] - The board affirmed that the transaction meets the regulatory requirements for major asset restructuring [4][5] - The board determined that there are no circumstances that would prevent the company from issuing shares to specific targets [5] - The board approved the pro forma financial statements related to the transaction and their review report [5] - Measures to mitigate the dilution of immediate returns from the transaction were also approved [5]

Core Viewpoint - The company plans to acquire 63.2134% equity of Shanghai Ouyi Biomedical Technology Co., Ltd. through a combination of issuing shares and cash payment, while also raising supporting funds [1] Group 1: Transaction Overview - The company intends to purchase assets and raise supporting funds, which involves a significant equity acquisition [1] - The transaction is subject to regulatory scrutiny, as indicated by the inquiry letter received from the Shanghai Stock Exchange [2] Group 2: Amendments and Updates - The company has revised its transaction report to address the requirements outlined in the inquiry letter and updated legal regulations [3] - Key updates include adjustments to the transaction plan, analysis of the impact on the company's equity structure and earnings per share, and additional agreements related to the transaction [3][4] Group 3: Risk Factors - The report highlights risks associated with the concentration of suppliers for production equipment and potential limitations in the procurement of related equipment and reagents [5]

国泰海通证券股份有限公司 关于嘉必优生物技术（武汉）股份有限公司 发行股份及支付现金购买资产并募集配套资金暨关 联交易申请的审核问询函回复之核查意见 独立财务顾问 二〇二五年六月 上海证券交易所： 嘉必优生物技术（武汉）股份有限公司（以下简称"公司""上市公司"或 "嘉必优"）收到贵所于 2025 年 4 月 9 日下发的《关于嘉必优生物技术（武汉） 股份有限公司发行股份及支付现金购买资产并募集配套资金暨关联交易申请的 审核问询函》（上证科审（并购重组）〔2025〕7 号）（以下简称"问询函"）， 国泰海通证券股份有限公司（以下简称"国泰海通""独立财务顾问"）进行了 认真研究和落实，并按照问询函的要求对所涉及的问题进行了回复，现就相关事 项回复如下。 除非文义另有所指，本问询函回复中的简称与《嘉必优生物技术（武汉）股 份有限公司发行股份及支付现金购买资产并募集配套资金暨关联交易报告书（草 案）》（以下简称"重组报告书"）中的释义具有相同涵义。 本问询函回复部分表格中单项数据加总数与表格合计数可能存在微小差异， 均因计算过程中的四舍五入所形成。本问询回复的字体代表以下含义： | 类别 | 字体 | | --- ...

嘉必优生物技术（武汉）股份有限公司关于 发行股份及支付现金购买资产并募集配套 资金暨关联交易申请的审核问询函的回复 独立财务顾问 二〇二五年六月 6-1-1 上海证券交易所： 嘉必优生物技术（武汉）股份有限公司（以下简称"公司""上市公司"或 "嘉必优"）收到贵所于 2025 年 4 月 9 日下发的《关于嘉必优生物技术（武汉） 股份有限公司发行股份及支付现金购买资产并募集配套资金暨关联交易申请的 审核问询函》（上证科审（并购重组）〔2025〕7 号）（以下简称"问询函"）， 公司已会同国泰海通证券股份有限公司（以下简称"国泰海通""独立财务顾问"）、 北京德恒律师事务所（以下简称"德恒律师""律师"）、大信会计师事务所（特 殊普通合伙）（以下简称"大信会计师""审计机构"）、金证（上海）资产评 估有限公司（以下简称"金证评估""评估机构"）进行了认真研究和落实，并 按照问询函的要求对所涉及的问题进行了回复，现提交贵所，请予审核。 除非文义另有所指，本问询函回复中的简称与《嘉必优生物技术（武汉）股 份有限公司发行股份及支付现金购买资产并募集配套资金暨关联交易报告书（草 案）》（以下简称"重组报告书"）中的释义 ...