凯撒同盛发展股份有限公司 一、报告期内公司从事的主要业务及经营情况 （一）公司从事的主要业务 1、旅游业务 自 2023 年初以来出境政策陆续放宽，国内游及出境游需求释放明显，文旅行业 消费快速增长。凯撒旅游抓住行业恢复契机，积极开设线下销售门店，上线特色和个 性化旅游产品，进一步提升服务质量，发挥服务优势持续增加客户粘性。 2023 年出境游业务重启后，公司加快呼叫中心的团队建设并快速恢复零售网络， 按业务恢复规划，逐步完成管理梯队搭建，组建高效率高水平的销售攻坚团队。2023 年线下门店已在北京、天津、西安等地区开业 12 家，未来也会根据运营需求加速扩 展，以为更多用户提供更优质服务。2023 年公司组织全销售渠道进行线上线下培训 50 场，同步组织多场主题营销活动，效果显著。 报告期内，公司积极响应市场需求，加速恢复已开放全球产品供应链，产品类型 除团队游产品外，还有单团定制、机票、酒店、自由行、签证类等多条产品线，可满 足各类客群的旅游需求。2023 年完成推出上线近 500 条产品线，其中"环球邮轮"系 列、"走遍"系列、"伊朗首发团"、"漫游新西兰"等特色主题旅游产品，受到了用户的 青睐及高度认 ...

Financial Performance - The company's operating revenue for Q3 2023 was CNY 255,048,672, representing a 168.63% increase compared to CNY 94,943,360 in the same period last year[5]. - The net profit attributable to shareholders for Q3 2023 was CNY 117,590,500, a decrease of 25.28% from CNY 93,865,220 in the previous year[5]. - The basic earnings per share for Q3 2023 was -0.1466, a decline of 31.99% from -0.1111 in the same period last year[5]. - The company reported a net loss of CNY 9,219,774.89 for the third quarter, compared to a loss of CNY 3,084,373.35 in the same period last year[22]. - The total profit for the quarter was -228,524,776.24 CNY, compared to -269,361,593.02 CNY in the previous year, showing a reduction in overall losses[23]. - The net profit attributable to the parent company was -235,782,288.72 CNY, compared to -259,012,074.80 CNY in the previous year, indicating a decrease in losses[23]. - The total comprehensive income attributable to the parent company was -222,320,942.64 CNY, compared to -111,891,488.35 CNY in the previous year, reflecting a significant increase in losses[24]. - The operating profit for the third quarter was -98,112,979.78 CNY, an improvement from -269,108,166.26 CNY in the same period last year[23]. Cash Flow and Assets - The net cash flow from operating activities for the year-to-date period was CNY 447,008,532, showing a significant increase of 101.61% compared to the same period last year[5]. - Cash flow from operating activities generated a net inflow of 7,218,032.53 CNY, a recovery from a net outflow of -447,008,587.64 CNY in the previous year[24]. - The company's cash and cash equivalents increased to CNY 77,442,758.31 as of September 30, 2023, up from CNY 61,045,624.11 at the beginning of the year, reflecting a growth of approximately 27%[20]. - The company reported cash and cash equivalents of 54,595,498.25 CNY at the end of the period, up from 27,111,583.50 CNY at the end of the previous year[25]. - The total current assets amounted to CNY 1,430,101,135.03, up from CNY 1,362,177,328.95, which is an increase of approximately 5%[20]. - Non-current assets decreased to CNY 1,012,529,833.83 from CNY 1,074,904,641.51, indicating a decline of about 5.8%[20]. Liabilities and Equity - The total liabilities increased to CNY 3,351,806,425.08 from CNY 3,135,965,530.01, reflecting an increase of approximately 6.9%[21]. - The company's total equity as of September 30, 2023, was CNY -909,175,456.22, compared to CNY -698,883,559.55 at the beginning of the year, indicating a decline in equity[21]. - The company's equity attributable to shareholders decreased by 22.95% to CNY -1,162,493,687.39 compared to CNY -945,182,804.00 at the end of the previous year[5]. - The company faced a risk of delisting due to negative net assets and potential failure to meet revenue thresholds in 2023[16]. Operational Highlights - Operating costs increased to 37,497.63 million RMB, reflecting a 53.72% rise due to business recovery[12]. - The asset disposal income was 6,159.84 million RMB, marking a significant increase of 590.55% from the previous year, attributed to the sale of properties and land[12]. - Inventory levels rose by 33.66% to 1,285.09 million RMB, indicating a recovery in business operations[12]. - Other current assets increased by 70.60% to 2,119.29 million RMB, primarily due to the auction of properties and land related to Beijing Xinhua Airport Catering Co.[12]. - The company reported a cumulative impact adjustment on financial statements due to accounting policy changes, increasing net profit by CNY 505,113.06 in the previous year[6]. Changes in Accounting Policy - The company has undergone a change in accounting policy as per the Ministry of Finance's new standards, affecting the presentation of financial statements[5]. - The company has not identified any other non-recurring gains or losses beyond those reported[9]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 41,472, with the largest shareholder holding 21.83%[14]. - The company has signed a pre-restructuring investment agreement with Qingdao Huanhaiwan Cultural Tourism Development Co., which may lead to a change in control if the restructuring is successful[17].

凯撒同盛发展股份有限公司董事会 关于2022年度审计报告非标准审计意见所涉及事项影响已消除 的专项说明 中审众环会计师事务所（特殊普通合伙）（以下简称"中审众环"）就凯撒同盛 发展股份有限公司（以下简称"公司"或"凯撒旅业"）2022年度财务报告进行了审 计，并出具了"无法表示意见"的审计报告（报告编号：众环审字[2023]1700045 号）。公司董事会现就2022年度审计报告中非标准审计意见涉及事项消除情况说明如 下： 一、2022年度审计报告非标准审计意见的内容 中审众环在2022年度公司审计报告中形成无法表示意见的基础： （一）持续经营存在重大不确定性 凯撒旅业 2022 年度财务状况进一步恶化，债务逾期未偿还。我们无法获取充分、 适当的审计证据以对贵公司在持续经营假设的基础上编制财务报表是否合理发表意 见。 （二）函证事项 我们在对凯撒旅业 2022 年度财务报表审计时，按照审计准则的要求和职业判断， 设计并执行函证程序。由于凯撒旅业旅游业务停滞、内控失效、员工离职、部分银 行账户被查封冻结等原因，截止审计报告日，我们未能对所选函证对象实施有效的 函证程序，我们也无法实施其他满意的替代审计程序。因此 ...

2022 [2024]1700046 关于凯撒同盛发展股份有限公司 2022 年度财务报表审计报 告非标意见所涉事项已消除的专项说明审核报告 众环专字[2024] 1700046 号 凯撒同盛发展股份有限公司全体股东: 我们接受委托,对后附的凯撒同盛发展股份有限公司(以下简称"凯撒旅业") 编制的《关于 2022 年度审计报告非标准审计意见所涉及事项影响已消除的专项 说明》(以下简称"《专项说明》") 进行了专项审核。 凯撒旅业董事会根据深圳证券交易所的要求编制和披露《专项说明》,保证 其内容真实、准确、完整,不存在虚假记录、误导性陈述或重大遗漏是凯撒旅业 董事会的责任。 二、注册会计师责任 我们的责任是在实施审核工作的基础上对凯撒旅业编制的《专项说明》发表 审核意见。我们按照《中国注册会计师其他鉴证业务准则第 3101 号—历史财务 信息审计或审阅以外的鉴证业务》的规定执行了审核工作。中国注册会计师审计 准则要求我们遵守职业道德准则,计划和实施审核工作。在审核工作中,我们实 施了检查会计资料与文件、检查会计记录以及重新计算等我们认为的必要程序。 我们相信,我们的审核工作为发表意见提供了合理的基础。 三、审核 ...

Financial Performance - The company's operating revenue for Q1 2023 was ¥76,798,122.39, a decrease of 36.82% compared to ¥121,548,713.63 in the same period last year[7]. - The net loss attributable to shareholders was ¥42,494,159.14, which is an improvement of 32.61% from a loss of ¥63,056,109.71 in the previous year[7]. - The net profit attributable to the parent company for Q1 2023 was -42,494,159.14 CNY, an improvement from -63,056,109.71 CNY in the same period last year, representing a decrease in losses of approximately 32.7%[25]. - The total comprehensive income for Q1 2023 was -44,519,923.57 CNY, compared to -69,929,729.87 CNY in Q1 2022, indicating a reduction in comprehensive losses of about 36.3%[25]. - The basic and diluted earnings per share for Q1 2023 were both -0.0530 CNY, an improvement from -0.0786 CNY in the previous year[25]. Cash Flow and Liquidity - The net cash flow from operating activities was ¥8,404,785.03, a significant increase of 105.45% compared to a negative cash flow of ¥154,198,847.09 in the same period last year[7]. - Cash inflows from operating activities totaled 96,061,762.48 CNY, a significant decrease from 378,564,730.67 CNY in the prior year[27]. - The company experienced a net increase in cash and cash equivalents of 7,531,886.47 CNY during Q1 2023, contrasting with a decrease of -149,330,241.37 CNY in Q1 2022[28]. - Cash and cash equivalents at the end of Q1 2023 amounted to 35,796,631.12 CNY, up from 28,264,744.65 CNY at the beginning of the period[28]. - The company reported cash outflows from financing activities of 4,528,924.22 CNY, compared to 19,670,545.78 CNY in the same period last year, indicating a reduction of approximately 77%[27]. Assets and Liabilities - The total assets at the end of the reporting period were ¥2,447,976,620.00, reflecting a slight increase of 0.45% from ¥2,437,081,970.46 at the end of the previous year[7]. - Current liabilities rose to ¥3,112,385,193.23, up from ¥3,059,550,494.23 at the start of the year[21]. - The total liabilities increased to ¥3,191,330,746.23 from ¥3,135,965,530.01 at the beginning of the year[21]. - The total equity attributable to shareholders of the parent company was -¥988,055,092.59, compared to -¥945,519,991.08 at the start of the year[21]. - Cash and cash equivalents at the end of the period were ¥63,860,883.57, an increase from ¥61,045,624.11 at the beginning of the year[21]. Operational Efficiency - The company reported a significant reduction in sales expenses, which decreased by 39.74% to ¥23,404,770.54 from ¥38,841,556.96[10]. - Management expenses were reduced by 61.97%, amounting to ¥18,151,479.58 compared to ¥47,726,454.23 in the previous year[10]. - Total operating costs amounted to ¥124,186,563.35, down from ¥213,124,470.41 year-on-year[24]. Market and Strategic Developments - The Chinese economy shows a clear recovery trend, with domestic tourism expected to reach 70% of 2020 levels and domestic tourism revenue at 75%[15]. - The company has fully resumed outbound tourism services since January 20, with a significant increase in inquiries and orders for outbound travel products[15]. - The catering business under the company has recovered to 70% of the levels seen during the same period in 2019 during the Spring Festival holiday[16]. - The company signed a strategic cooperation agreement with the Saudi Tourism Authority to enhance outbound tourism to Saudi Arabia[16]. - The first outbound business inspection group departed for Europe on February 7, with subsequent tours to Egypt starting on March 8[15]. - The company launched over a hundred outbound travel products covering the first batch of 20 countries and a second batch of 40 countries[15]. - The company has established strategic partnerships with various tourism boards, including the Singapore Tourism Board, to promote cultural tourism[16]. - The international flight volume is expected to recover to about 50% of 2020 levels in 2023, with potential growth beyond 2019 levels in 2024[15]. - The company is leveraging its resource and marketing advantages through partnerships to enhance tourism offerings in the Changping area[16]. - The company’s catering services for airlines and railways are experiencing a resurgence as travel operations normalize[16]. Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 50,580[12]. - The top two shareholders, HNA Tourism Group and Caesar Sijia Tourism Management Consulting Co., Ltd., held 21.83% and 21.73% of shares, respectively[12].

凯撒同盛发展股份有限公司 2023 年度监事会工作报告 2023 年度，凯撒同盛发展股份有限公司（以下简称"公司"）监事会按照《公 司法》、《上市公司治理准则》、《公司章程》等的规定履行监事职责，在工作中勤 勉尽责，积极列席董事会并出席股东大会，认真审议各项议案，就相关事项发表 监事会意见，切实维护公司及股东的利益。现将 2023 年度的工作情况汇报如下： 一、监事会会议召开情况 报告期内，公司监事会除列席公司董事会会议外，共召开了 4 次会议。会议 召开情况如下： | 序号 | 时间 | | | | 会议次数 | 议案名称 1、《2022 年度报告全文及摘要》 | | --- | --- | --- | --- | --- | --- | --- | | | | | | | | 3、《2022 年度利润分配预案》 | | | | | | | | 2、《2022 年度监事会工作报告》 | | | | | | | | 4、《2022 年度内部控制评价报告》 | | | | | | | | 5、《关于拟续聘公司 2023 年度会计师事务所的议 | | | | | | | | 案》 | | | | | | | | ...

关于公司重大诉讼的公告 证券代码：000796 证券简称：*ST 凯撒 公告编号：2024-031 凯撒同盛发展股份有限公司 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚 假记载、误导性陈述或重大遗漏。 重要内容提示： 1、案件所处的诉讼阶段：法院已受理，尚未开庭 2、上市公司所处的当事人地位：原告 3、涉案金额：30,276.66 万元(除诉讼相关费用外) 4、对上市公司损益产生的影响：截至本公告日，上述诉讼尚未开庭审理， 本次重大诉讼事项对公司本期利润或期后利润的影响尚具有不确定性，最终实际 影响需以法院判决为准。公司将根据诉讼的进展情况及时履行信息披露义务，敬 请广大投资者谨慎决策，注意投资风险。 一、诉讼案件的基本情况 （一）诉讼案件背景 凯撒同盛发展股份有限公司（以下简称"公司"）主营业务为航空配餐业务 及出境旅游业务，与国内外近百家航空公司均有采购机票和提供航空配餐及服务， 海南航空控股股份有限公司（以下简称"海航控股"）及下属航空公司、天津航 空有限责任公司、北京首都航空有限公司、西部航空有限责任公司、大新华航空 有限公司等原海航十六家关联航空公司（以下简称"海航系航空公司" ...

证券代码：000796 证券简称：*ST 凯撒 公告编号：2024-030 凯撒同盛发展股份有限公司 关于累计诉讼、仲裁的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚 假记载、误导性陈述或重大遗漏。 本案在海南省第一中级人民法院审理，于 2024 年 3 月 27 日第一次开庭后申 请追加相关当事人，现本案择期第二次开庭，具体时间未定。 2、海航集团财务有限公司（以下简称"海航财务公司"） （一）诉讼事由 根据《深圳证券交易所股票上市规则》（以下简称"上市规则"）的有关规定， 凯撒同盛发展股份有限公司（以下简称"公司"）及公司控股子公司连续十二个 月内新增诉讼、仲裁事项累计涉案金额已达到上市规则第 7.4.2 条规定的临时信 息披露标准，现将有关情况及前期已披露案件进展公告如下： 一、新增累计诉讼、仲裁事项的基本情况 截至本公告披露之日，公司及公司控股子公司连续十二个月内累计新增收到 相关法院执行文书涉案金额合计为 70,366.05 万元，占公司最近一期经审计净资 产绝对值的 77.76%。按照公司最近一期财务数据，新增 2 笔单项涉案金额占公 司最近一期经审计净资产绝对值 10% ...

证券代码：000796 证券简称：*ST 凯撒 公告编号：2024-028 凯撒同盛发展股份有限公司 关于公司股票可能被终止上市的风险提示公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假 记载、误导性陈述或重大遗漏。 特别提示： 1、凯撒同盛发展股份有限公司（以下简称"公司"）于 2023 年 4 月 29 日对 外披露了《关于公司股票交易将被实施退市风险警示及实施其他风险警示暨停复 牌公告》（公告编号：2023-032），公司因 2022 年度经审计的期末净资产为负值， 且 2022 年度的财务会计报告被出具无法表示意见，根据《股票上市规则》第 9.3.1 条第一款第（二）、（三）项规定，公司股票于 2023 年 5 月 5 日开市起被实施退 市风险警示。 2、截至目前，公司仍存在退市风险警示情形，若 2023 年年度报告触及《股 票上市规则》第 9.3.11 条规定的任一情形，公司股票将被终止上市，敬请广大投 资者注意投资风险。 一、公司股票交易可能被终止上市的原因 公司 2022 年度经审计的归属于上市公司股东的所有者权益为-9.05 亿元，且 2022 年度的财务会计报告被出具 ...

证券代码：000796 证券简称：*ST 凯撒 公告编号：2024-029 结合公司现金流的补充、负债的减少、诉讼的解决、组织机构和内部控制的 完善、信用品牌的修复以及业务开展的情况，公司持续经营能力有了阶段性改善。 公司根据业务发展的实际情况，已拟定未来发展规划，后续也将进一步巩固提升 公司的持续经营能力。相关事项的影响消除情况最终以审计机构出具的专项报告 为准。 凯撒同盛发展股份有限公司 关于公司 2023 年年报编制及最新审计进展的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚 假记载、误导性陈述或重大遗漏。 根据《深圳证券交易所上市公司自律监管指南第 1 号——业务办理（2023 年 12 月修订）》规定，"财务类退市风险公司应当分别在年度报告预约披露日前 二十个交易日和十个交易日，披露年度报告编制及最新审计进展情况，说明是否 存在可能导致财务会计报告被出具非无保留意见的事项及具体情况；上一年度被 出具非无保留意见的，应当说明涉及事项是否消除，仍未消除的应当说明具体情 况；在重大会计处理、关键审计事项、审计意见类型、审计报告出具时间安排等 事项上是否与会计师事务所存在重大分歧。 ...