西安饮食股份有限公司 审 计 报 告 华兴审字[2025] 24014370013 号 华兴会计师事务所（特殊普通合伙） 审 计 报 告 华兴审字[2025]24014370013号 西安饮食股份有限公司全体股东： 一、审计意见 我们审计了西安饮食股份有限公司（以下简称西安饮食）财务报表，包 括2024年12月31日的合并及母公司资产负债表，2024年度的合并及母公司利 润表、合并及母公司现金流量表、合并及母公司所有者权益变动表以及相关 财务报表附注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的规定编 制，公允反映了西安饮食2024年12月31日的合并及母公司财务状况以及2024 年度的合并及母公司经营成果和现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的 "注册会计师对财务报表审计的责任"部分进一步阐述了我们在这些准则下 的责任。按照中国注册会计师职业道德守则，我们独立于西安饮食，并履行 了职业道德方面的其他责任。我们相信，我们获取的审计证据是充分、适当 的，为发表审计意见提供了基础。 三、关键审计事项 关键审计事项是我们根据职业判断，认为对本 ...

关于西安饮食股份有限公司 2024 年度营业收入扣除情况的 专项核查意见 华兴专字[2025] 24014370053 号 华兴会计师事务所（特殊普通合伙） 西安饮食股份有限公司全体股东： 关于西安饮食股份有限公司 2024年度营业收入扣除情况的专项核查意见 华兴专字[2025]24014370053号 我们接受委托，按照中国注册会计师审计准则审计了西安饮食股份有限 公司(以下简称贵公司)2024年度财务报表，包括2024年12月31日的合并及母 公司资产负债表、2024年度的合并及母公司利润表、合并及母公司现金流量 表、合并及母公司所有者权益变动表，以及相关财务报表附注，并于2025年4 月17日出具了华兴审字[2025] 24014370013号无保留意见的审计报告。在此基 础上，对后附的贵公司管理层编制的《2024年度营业收入扣除情况表》(以下 简称"营业收入扣除情况表")进行了专项核查。 一、管理层的责任 根据《深圳证券交易所股票上市规则》及《深圳证券交易所上市公司自 律监管指南第1号—业务办理》（以下简称上市规则）相关规定，贵公司编制 了营业收入扣除情况表。设计、执行和维护与编制和列报营业收入扣除情 ...

西安饮食股份有限公司 募集资金存放与使用情况鉴证报告 华兴专字[2025] 24014370042 号 华兴会计师事务所（特殊普通合伙） 募集资金存放与使用情况鉴证报告 华兴专字[2025]24014370042号 西安饮食股份有限公司全体股东： 我们接受委托，对后附的西安饮食股份有限公司（以下简称"贵公司"） 董事会编制的《2024年度募集资金年度存放与使用情况专项报告》（以下简 称"募集资金专项报告"）执行了鉴证工作。 一、董事会的责任 贵公司董事会的责任是提供真实、合法、完整的相关资料，按照中国证 券监督管理委员会《上市公司监管指引第2号——上市公司募集资金管理和使 用的监管要求》和深圳证券交易所《深圳证券交易所上市公司自律监管指引 第1号——主板上市公司规范运作》的规定编制募集资金专项报告。这种责任 包括设计、执行和维护与募集资金专项报告编制相关的内部控制，保证募集 资金专项报告的真实、准确和完整，以及不存在虚假记载、误导性陈述或重 大遗漏。 二、注册会计师的责任 我们的责任是在实施鉴证工作的基础上对贵公司董事会编制的募集资金 专项报告发表鉴证意见。我们按照《中国注册会计师其他鉴证业务准则第3101 ...

西安饮食（000721）公告，2025年第一季度营业收入1.63亿元，同比下降10.74%。净亏损2923.01万 元，去年同期净亏损2993.49万元。 ...

独立董事2024年度述职报告 （李成） 本人作为西安饮食股份有限公司（以下简称"公司"）独立董事，严 格按照《公司法》《证券法》《上市公司治理准则》《上市公司独立董事 管理办法》等法律法规、规范性文件以及《公司章程》《独立董事工作制 度》的规定和要求，忠实、诚信、勤勉尽责地履行独立董事职责和义务， 及时关注公司的经营及发展状况,按时出席 2024 年度召开的各次董事会、 股东大会及其他相关会议，充分发挥独立董事的作用，有效地维护公司、 全体股东尤其是中小股东的合法权益。现将本人 2024 年度具体履行职责 情况报告如下： 一、本人基本情况 李成，经济学博士，博士生导师，博士后合作导师。1974 年 2 月参 加工作。曾任陕西财经学院金融系主任；西安交通大学经济与金融学院金 融系主任；现任西安交通大学经济与金融学院二级教授，博士生导师，博 士后合作导师。兼任全国金融专业学位研究生教育指导委员会委员，国家 教育部金融专业教学指导委员会委员，中国国际金融学会学术委员、常务 理事,西安市人民政府参事，西安市决策咨询委员会委员，陕西金融学会 副秘书长，陕西保险学会常务理事，新华社特聘经济专家，国家社会科学 基金通讯评审 ...

2025 年 4 月 17 日 西安饮食股份有限公司董事会 西安饮食股份有限公司董事会 关于独立董事独立性评估的专项意见 西安饮食股份有限公司董事会根据《上市公司独立董事管理办法》 《深圳证券交易所股票上市规则》《深圳证券交易所上市公司自律监管 指引第 1 号—主板上市公司规范运作》等要求，就公司现任独立董事李 秉祥先生、王周户先生、李成先生的独立性情况进行评估并出具如下专 项意见： 经核查独立董事李秉祥先生、王周户先生、李成先生的任职经历以 及签署的相关独立性自查报告，上述人员未在公司担任除独立董事以外 的任何职务，也未在公司主要股东担任任何职务，与公司以及主要股东 之间不存在利害关系或其他可能妨碍其进行独立客观判断的关系。综上， 公司 3 名独立董事符合《上市公司独立董事管理办法》《深圳证券交易 所上市公司自律监管指引第 1 号—主板上市公司规范运作》中对独立董 事独立性的相关要求，在任职期间不存在违反独立性要求的情形。 ...

二、年度履职情况 西安饮食股份有限公司 独立董事2024年度述职报告 2024 年度，本人按时参加公司召开的各次董事会、股东大会，本着 勤勉尽责的态度，认真审阅会议议案及相关材料，主动参与各议案的讨论， 独立、客观、审慎的行使表决权,并对必要事项发表意见，为董事会的正 确、科学决策发挥积极作用。公司董事会、股东大会的召集、召开符合法 定程序，重大经营决策事项和其他重大事项均履行了相关的审批程序。本 人出席相关会议情况如下： | 姓 名 | 任职 本报告期 | 现场出席 | 以通讯方式 | 委托出席 | 缺席次数 | 是否连续两 | | --- | --- | --- | --- | --- | --- | --- | | | 状态 应参加董 | 次数 | 出席董事会情况 参加次数 | 次数 | | 次未亲自参 | （李秉祥） 本人作为西安饮食股份有限公司（以下简称"公司"）独立董事，严 格按照《公司法》《证券法》《上市公司治理准则》《上市公司独立董事 管理办法》等法律法规、规范性文件以及《公司章程》《独立董事工作制 度》的规定和要求，忠实、诚信、勤勉尽责地履行独立董事职责和义务， 及时关注公司的经营及发展状况 ...

（王周户） 西安饮食股份有限公司 独立董事2024年度述职报告 本人作为西安饮食股份有限公司（以下简称"公司"）独立董事，严 格按照《公司法》《证券法》《上市公司治理准则》《上市公司独立董事 管理办法》等法律法规、规范性文件以及《公司章程》《独立董事工作制 度》的规定和要求，忠实、诚信、勤勉尽责地履行独立董事职责和义务， 及时关注公司的经营及发展状况,按时出席 2024 年度召开的各次董事会、 股东大会及其他相关会议，充分发挥独立董事的作用，有效地维护公司、 全体股东尤其是中小股东的合法权益。现将本人 2024 年度具体履行职责 情况报告如下： 一、本人基本情况 王周户，法学博士，教授，博士生导师。1983 年 8 月参加工作。曾 任西北政法大学助教、讲师、副教授、教授、系主任、院长等职；现任西 北政法大学法治陕西建设协同创新中心和地方政府法治建设研究中心主 任，主要从事行政法学与行政诉讼法学教学与研究工作。兼任中国法学会 行政法学会副会长，陕西省法学会行政法学研究会会长；陕西省人民政府 行政复议应诉专家咨询员，陕西省高级人民法院、陕西省人民检察院等单 位专家咨询员；本公司、天和防务（300397）、凯立新材 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥162,891,072.27, a decrease of 10.74% compared to ¥182,495,391.46 in the same period last year[8] - The net loss attributable to shareholders was ¥29,230,129.08, showing a slight improvement of 2.35% from a loss of ¥29,934,931.46 in the previous year[8] - The basic and diluted earnings per share were both -¥0.0509, an improvement of 2.49% from -¥0.0522 in the same period last year[8] - Operating profit for the current period is -¥29,853,330.12, slightly improved from -¥30,237,849.09 in the previous period[20] - Net profit for the current period is -¥29,752,099.50, compared to -¥30,164,236.88 in the previous period, indicating a reduction in losses[21] Cash Flow - The net cash flow from operating activities decreased by 40.54% to ¥14,386,783.10, down from ¥24,196,562.76 in the same period last year[8] - Cash flow from operating activities generated a net amount of ¥14,386,783.10, down from ¥24,196,562.76 in the previous period[23] - Cash flow from investing activities resulted in a net outflow of -¥6,349,411.00, an improvement from -¥15,881,214.12 in the previous period[23] - Cash flow from financing activities showed a net outflow of -¥26,765,016.58, compared to a net inflow of ¥763,779.00 in the previous period[24] - The ending cash and cash equivalents balance is ¥69,693,283.01, slightly up from ¥67,246,907.72 in the previous period[24] Assets and Liabilities - Total assets at the end of the reporting period were ¥1,353,876,120.81, a decline of 3.05% from ¥1,396,423,115.29 at the end of the previous year[8] - Current assets decreased from CNY 216,117,333.55 to CNY 204,199,320.86, representing a reduction of about 5.53%[17] - Cash and cash equivalents decreased from CNY 91,712,537.99 to CNY 72,984,893.51, a decline of approximately 20.43%[17] - Accounts receivable increased from CNY 50,294,499.98 to CNY 61,457,788.59, an increase of about 22.25%[17] - Total liabilities decreased from CNY 1,089,986,452.33 to CNY 1,077,191,557.35, a decrease of approximately 1.09%[18] - Current liabilities decreased from CNY 929,591,769.28 to CNY 919,602,371.81, a decline of about 1.06%[18] - The company's total equity decreased from CNY 306,436,662.96 to CNY 276,684,563.46, a decrease of approximately 9.71%[18] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 106,996, with the largest shareholder, Xi'an Tourism Group, holding 30.96% of the shares[14] Other Income and Expenses - Sales expenses decreased by 47.61% to ¥7,510,761.76, primarily due to reduced advertising and other sales costs[12] - Other income increased by 208.70% to ¥722,170.03, mainly due to an increase in government subsidies received[12] Inventory and Borrowings - The company’s inventory decreased from CNY 47,939,966.22 to CNY 44,256,347.32, a reduction of about 7.06%[17] - The company’s long-term borrowings decreased slightly from CNY 36,346,878.65 to CNY 35,285,626.31, a decrease of approximately 2.93%[18] Audit Status - The company has not undergone an audit for the first quarter report[25]

Financial Performance - The company's operating revenue for 2024 was CNY 665,806,150.48, a decrease of 14.66% compared to CNY 780,169,637.88 in 2023[20]. - The net profit attributable to shareholders for 2024 was a loss of CNY 128,005,125.46, which is an increase in loss of 8.55% from a loss of CNY 117,917,322.22 in 2023[20]. - The company reported a decrease in revenue after deducting non-operating income to CNY 633,084,655.42 in 2024, down from CNY 745,897,894.69 in 2023[20]. - The basic earnings per share for 2024 was -CNY 0.2230, reflecting an 8.52% increase in loss compared to -CNY 0.2055 in 2023[20]. - The total revenue for 2024 was ¥665.81 million, a decrease of 14.66% compared to ¥780.17 million in 2023[40]. - Revenue from restaurant services was ¥511.68 million, accounting for 76.85% of total revenue, down 15.11% from ¥602.77 million in 2023[40]. - The company reported a total investment commitment of CNY 30,392.51 million, with cumulative investment reaching CNY 29,945.93 million, representing 98.5% of the committed amount[64]. - The company achieved a cumulative input of CNY 28,505.82 million, which is 91.66% of the expected investment[64]. - The company reported a total net loss for the year 2024 of -117,111,291.30, compared to a net loss of -69,390,044.91 in 2023, indicating an increase in losses of approximately 69.0%[196]. Cash Flow and Liquidity - The cash flow from operating activities increased by 31.12% to CNY 100,590,977.20 in 2024, compared to CNY 76,716,184.47 in 2023[20]. - The company reported a net cash flow from operating activities of ¥40,304,731.60 in Q4, indicating improved cash management despite overall losses[24]. - Operating cash inflow decreased by 12.77% to ¥742,525,331.87, while operating cash outflow decreased by 17.12% to ¥641,934,354.67, resulting in a net cash flow from operating activities of ¥100,590,977.20, an increase of 31.12%[52]. - Cash inflows from operating activities decreased to 742,525,331.87 in 2024 from 851,218,285.81 in 2023, representing a decline of about 12.8%[197]. - The net cash flow from investing activities was -24,801,647.15 in 2024, compared to -134,693,516.62 in 2023, showing an improvement of approximately 81.6%[199]. - The total cash and cash equivalents at the end of 2024 increased to 88,420,927.49 from 58,167,780.08 in 2023, reflecting a growth of approximately 52.0%[199]. - The company received tax refunds amounting to 11,640,371.54 in 2024, a significant increase from 1,818,500.38 in 2023, representing a growth of about 540.0%[197]. Assets and Liabilities - The total assets at the end of 2024 were CNY 1,396,423,115.29, a decrease of 9.88% from CNY 1,549,573,974.81 at the end of 2023[20]. - The net assets attributable to shareholders decreased by 28.27% to CNY 302,402,302.33 at the end of 2024, down from CNY 421,607,427.79 at the end of 2023[20]. - The company's total liabilities increased to 909,697,755.03 in 2024 from 898,659,130.44 in 2023, reflecting a growth of 1.2%[192]. - The company's equity attributable to shareholders decreased from CNY 421,607,427.79 to CNY 302,402,302.33, a decline of approximately 28.3%[189]. - Long-term investments in fixed assets increased from CNY 320,409,841.97 to CNY 474,535,427.12, an increase of about 48.1%[188]. - The company's short-term borrowings increased from CNY 402,103,037.14 to CNY 428,460,581.59, an increase of approximately 6.5%[189]. Operational Strategy and Market Position - The company has implemented a dual-driven development strategy combining restaurant services and food processing, aiming for quality improvement and efficiency enhancement[35]. - The company has introduced new products such as Shaanxi-style steamed bowls and various traditional snacks, which have been well-received by consumers[30]. - The company has expanded its market presence by opening new locations, including the West Duck Restaurant and several branches of the Old Sun Family Restaurant[35]. - The company is focused on transforming and upgrading its operations by enhancing store efficiency, reducing costs, and optimizing asset utilization[73]. - The company aims to achieve high-quality development by implementing measures such as strong management, standardization, and cultural emphasis[72]. - The company has identified significant opportunities in the international market expansion of Chinese cuisine due to increasing global acceptance[72]. Corporate Governance and Management - The company has established a robust internal control system and governance structure, including an audit committee and a strategic committee, to enhance decision-making processes[84]. - The company has implemented a separate voting system for minority shareholders during significant matters to protect their rights[83]. - The company has a dedicated financial management center with a standardized accounting system, ensuring independent financial decision-making[88]. - The company has actively communicated with investors through various channels, including an investor hotline and annual performance briefings, to foster positive relationships[85]. - The company has a strong emphasis on corporate governance and compliance, with independent directors actively involved in oversight[97][99]. - The company appointed Liu Yong as the new Chairman effective January 2, 2025, following the resignation of former Chairman Jin Wenping due to job relocation[93]. Social Responsibility and Environmental Initiatives - The company has been actively involved in social responsibility, including donating 10,000 yuan annually to the Xi'an Children's Welfare Institute for 17 consecutive years[130]. - The company emphasizes the importance of environmental protection and has implemented strict measures for waste management[129]. - The company has established energy-saving targets and conducts assessments on water, electricity, and gas consumption[130]. - The company is committed to maintaining shareholder rights and adhering to legal regulations to ensure stable development[130]. Employee and Management Structure - The total number of employees at the end of the reporting period is 3,106, with 2,194 in the parent company and 912 in major subsidiaries[115]. - The professional composition includes 1,494 production personnel, 50 sales personnel, 1,337 technical personnel, 80 financial personnel, and 145 administrative personnel[115]. - The educational background of employees shows 160 with a bachelor's degree or above, 352 with a college diploma, 432 with a secondary vocational education, 636 with a high school education, and 1,526 with education below junior high school[115]. - The company has a performance-based salary structure for senior management, combining base salary and performance bonuses[105]. Shareholder Information - The total number of shareholders at the end of the reporting period is 119,128, an increase from 106,996 in the previous month[165]. - The largest shareholder, Xi'an Tourism Group Co., Ltd., holds 30.96% of the shares, totaling 177,680,388 shares, with 88,800,000 shares frozen[165]. - The company has not reported any changes in the number of shares held by directors and senior management during the reporting period[92]. - The company has not disclosed any plans for share repurchase transactions during the reporting period[167].