证券代码：001313 证券简称：粤海饲料 公告编号：2024-032 广东粤海饲料集团股份有限公司 关于使用部分闲置自有资金进行现金管理的进展公告 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。 广东粤海饲料集团股份有限公司（以下简称"公司"）分别于 2023 年 12 月 18 日召开第三届董事会第十二次会议以及第三届监事会第十次会议，于 2024 年 1 月 3 日召开 2024 年第一次临时股东大会，审议通过了《关于使用部分闲置自 有资金进行现金管理的议案》，同意公司及子公司使用额度（指有效期内任一时 点进行现金管理的最高金额）不超过人民币 15 亿元的暂时闲置自有资金购买风 险低、安全性高、流动性好的银行、证券公司等金融机构发行的现金管理类产品 （包括但不限于定期存单、结构性存款、协议存款和理财产品等），有效期为股 东大会审议通过之日起 12 个月内，在上述额度及有效期内可循环滚动使用。具 体内容详见公司 2023 年 12 月 19 日刊登于《证券时报》《证券日报》《中国证 券报》《上海证券报》《经济参考报》以及巨潮资讯网（http://www.c ...

关于回购公司股份进展情况的公告 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。 广东粤海饲料集团股份有限公司（以下简称"公司"）于 2024 年 2 月 5 日召 开第三届董事会第十四次会议，审议通过了《关于回购公司股份方案的议案》， 同意公司以自有资金以集中竞价交易方式回购公司股份，用于后续实施员工持股 计划或股权激励。本次回购股份数量区间为 1,000 万股（含）-2,000 万股（含）， 占公司目前总股本的比例为 1.43%-2.86%，具体回购数量以回购实施完成时实际 回购的数量为准。本次回购价格不超过人民币 10.00 元/股（含），据此测算，本 次回购资金总额为人民币 10,000 万元（含）-20,000 万元（含），具体回购股份 所需资金总额以回购期满或回购完毕时公司实际支付的资金总额为准。回购股份 的实施期限自董事会审议通过本次回购股份方案之日起不超过 12 个月。关于回 购事项的具体内容详见公司分别于 2024 年 2 月 6 日、2024 年 2 月 7 日刊登于《证 券时报》《证券日报》《中国证券报》《上海证券报》《经济参考报》以及巨潮 ...

Investment Rating - The report maintains a "Buy" rating for the company, indicating a positive outlook for its stock performance in the coming months [6]. Core Views - The company reported a revenue of 6.872 billion yuan in 2023, a decrease of 3.10% year-on-year, while the net profit attributable to shareholders was 41.14 million yuan, down 64.24% year-on-year [6][8]. - The gross margin improved to 10.74% in 2023, up 0.92 percentage points, despite challenges from rising raw material prices and a sluggish aquaculture market [6]. - The company is expanding its production capacity, with plans to increase output significantly in the coming years, particularly in the specialty aquaculture feed sector [6]. Financial Summary - **Revenue Forecast**: Expected to grow from 6.872 billion yuan in 2023 to 9.040 billion yuan by 2026, with growth rates of -3.10%, 7.24%, 11.09%, and 10.42% for the respective years [1]. - **Net Profit Forecast**: Projected to rise sharply from 41.14 million yuan in 2023 to 301.92 million yuan in 2026, with growth rates of -64.24%, 299.86%, 82.19%, and 0.73% [1]. - **Earnings Per Share (EPS)**: Expected to increase from 0.06 yuan in 2023 to 0.43 yuan in 2025, maintaining a PE ratio of 19 in 2025 and 2026 [1]. - **Return on Equity (ROE)**: Forecasted to improve from 1.50% in 2023 to 9.50% in 2025, before slightly declining to 8.88% in 2026 [1]. Operational Insights - The company is focusing on optimizing its product structure to enhance profitability, which is expected to improve as it continues to invest in technology and expand its market presence [6]. - The company has faced challenges in cash collection from sales, leading to increased asset impairment provisions, which impacted net profit significantly [6]. - The company plans to leverage its existing production bases and expand into new markets, particularly in Vietnam, to enhance its competitive edge [6].

广东粤海饲料集团股份有限公司全体股东; 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求,我们审计了广东 粤海饲料集团股份有限公司（以下简称"粤海饲料"）2023 年 12 月 31 日的财务报告内部控制 的有效性。 一、企业对内部控制的责任 按照《企业内部控制基本规范》《企业内部控制应用指引》、《企业内部控制评价指引》的 规定，建立健全和有效实施内部控制，并评价其有效性是粤海饲料董事会的责任。 广 东 粤 海 饲 料 集 团 股 份 有 限 公 司 内 部 控 制 审 计 报 告 天 职 业 字 [2024]25457 号 I 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.moc.gov.cn）"进行空调 " 内部控制审计报告 天职业字[2024]25457 号 二、注册会计师的责任 [此页无正文] 四年四月二 日 -12 101080212359 我们的责任是在实施审计工作的基础上,对财务报告内部控制的有效性发表审计意见,并 对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 内部控制具有固有局限性,存在不能防止和发现错报的可能性。此外 ...

广东粤海饲料集团股份有限公司 控 股 股 东 及 其 他 关 联 方 资 金 占 用 情 况 的 专项说明 天职业字[2024]25464 号 目 录 中国注册会计师: 控股股东及其他关联方资金占用情况的专项说明 -- -1 2023 年度非经营性资金占用及其他关联资金往来情况汇总表- 2 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.gov.cn）"进行查验 报告编码:京246S1DPUWZ 控股股东及其他关联方资金占用情况的专项说明 天职业字[2024]25464 号 广东粤海饲料集团股份有限公司全体股东: 我们审计了广东粤海饲料集团股份有限公司(以下简称"粤海饲料")财务报表,包括2023 年12月31日的合并及母公司资产负债表、2023年度的合并及母公司利润表、合并及母公司现金 流量表、合并及母公司股东权益变动表以及财务报表附注,并于2024年4月25日签署了标准无 保留意见的审计报告。 根据中国证监会、公安部、国资委、中国银保监会《上市公司监管指引第8号 -- 上市公司 资金往来、对外担保的监管要求》和证券交易所相关文件要求,粤海饲料编制了后附的2023年 ...

证券代码：001313 证券简称：粤海饲料 公告编号：2024-020 广东粤海饲料集团股份有限公司 关于计提 2023 年度资产减值准备的公告 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。 广东粤海饲料集团股份有限公司（以下简称"公司"）于 2024 年 4 月 25 日召 开第三届董事会第十五次会议和第三届监事会第十一次会议审议通过了《关于计 提 2023 年度资产减值准备的议案》，现将相关内容公告如下： 一、本次计提资产减值准备情况概述 根据《企业会计准则》《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》相关规定的要求，为了更加真实、准确、客观地反映公司 的财务状况、资产价值及经营成果，基于谨慎性原则，公司根据相关政策要求， 对公司的各类资产进行了全面检查和减值测试，并对公司截止 2023 年 12 月 31 日合并报表范围内的有关资产计提相应的减值准备。 公司 2023 年度计提资产减值准备的资产项目主要为应收款项、存货等资产， 计提各项资产减值准备合计 18,339.89 万元，占公司 2023 年度经审计归属于上市 公司 ...

广东粤海饲料集团股份有限公司 募集资金年度存放与使用情况鉴证报告 天职业字[2024]25462 号 | H | 录 | | --- | --- | | 募集资金年度存放与使用情况鉴证报告- | | | 关于募集资金年度存放与使用情况的专项报告 | | 天职业字[2024]25462 号 广东粤海饲料集团股份有限公司全体股东: 我们审核了后附的广东粤海饲料集团股份有限公司(以下简称"粤海饲料")《广东粤海 饲料集团股份有限公司董事会关于募集资金年度存放与使用情况的专项报告》。 一、管理层的责任 粤海饲料管理层的责任是按照中国证监会《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》、深圳证券交易所颁布的《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》及相关公告格式规定编制《广东粤海饲料集团股份有限公司董 事会关于募集资金年度存放与使用情况的专项报告》,并保证其内容的真实、准确、完整,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 我们的责任是按照《中国注册会计师其他鉴证业务准则 3101 号 -- 历史财务信息审计或 审阅以外的鉴证业务》的规定执行鉴 ...

1、会计政策变更的原因 财政部于 2022 年 11 月 30 日发布了《企业会计准则解释第 16 号》，其中"关 于单项交易产生的资产和负债相关的递延所得税不适用初始确认豁免的会计处 理"的规定自 2023 年 1 月 1 日起施行。 根据上述会计准则解释，公司需对原采用的相关会计政策进行相应调整。 2、变更前采用的会计政策 本次会计政策变更前，公司执行财政部发布的《企业会计准则——基本准则》 和各项具体会计准则、企业会计准则应用指南、企业会计准则解释公告以及其他 相关规定。 证券代码：001313 证券简称：粤海饲料 公告编号：2024-028 广东粤海饲料集团股份有限公司 关于会计政策变更的公告 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。 广东粤海饲料集团股份有限公司（以下简称"公司"）根据中华人民共和国财 政部（以下简称"财政部"）有关通知规定对相关会计政策进行相应变更。根据 《深圳证券交易所股票上市规则》的相关规定，本次会计政策变更事项无需提交 公司董事会及股东大会审议，现将具体变更内容公告如下： 一、本次会计政策变更概述 1 依据《企业会计准则 ...

第一创业证券承销保荐有限责任公司 关于广东粤海饲料集团股份有限公司 2023 年度募集资金存放与使用情况的核查意见 第一创业证券承销保荐有限责任公司（以下简称"一创投行"或"保荐机构"） 作为广东粤海饲料集团股份有限公司（以下简称"粤海饲料"或"公司"）首次 公开发行股票并上市及持续督导的保荐机构，根据《证券发行上市保荐业务管理 办法》《深圳证券交易所股票上市规则》《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》《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》等有关规定，对粤海饲料 2023 年度募集资金存 放与使用情况进行了核查，核查情况如下： （一）实际募集资金金额及资金到账时间 经中国证券监督管理委员会《关于核准广东粤海饲料集团股份有限公司首次 公开发行股票的批复》（证监许可〔2022〕110 号）核准，并经深圳证券交易所同 意，公司向社会公众公开发行人民币普通股（A 股）100,000,000 股，每股发行价 格为 5.38 元，募集资金总额为 538,000,000.00 元，扣除本次发行费用 57,920,500.00 元（含增值税）后，实际募集资金 ...

Financial Performance - The company's operating revenue for 2023 was ¥6,872,366,227.32, a decrease of 3.10% compared to ¥7,091,868,101.27 in 2022[19]. - The net profit attributable to shareholders for 2023 was ¥41,143,558.44, representing a significant decline of 64.40% from ¥115,070,648.29 in 2022[19]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥23,510,837.78, down 72.19% from ¥84,041,291.09 in 2022[19]. - The total assets at the end of 2023 were ¥4,635,270,233.30, an increase of 1.91% from ¥4,548,175,278.75 at the end of 2022[20]. - The net assets attributable to shareholders decreased by 2.26% to ¥2,729,715,295.68 from ¥2,792,952,545.59 at the end of 2022[20]. - The company reported a basic earnings per share of ¥0.06 for 2023, down 64.71% from ¥0.17 in 2022[19]. - The company's operating revenue for 2023 was 6,872,366,227.32 CNY, reflecting a decline of 3.10% compared to the previous year[58]. - Net profit attributable to shareholders was 41,143,600 CNY, down 64.40% year-on-year due to various adverse industry factors[54]. - The company reported a significant increase in credit impairment losses, totaling 137,527,300 CNY, which is a 299.76% increase year-on-year[57]. - The sales revenue from feed products was 6,591,288,311 CNY, a decrease of 3.22% compared to the previous year[59]. Cash Flow and Investments - The net cash flow from operating activities improved to ¥478,842,398.93, a 306.44% increase compared to -¥231,949,792.55 in 2022[19]. - The company achieved a net increase in cash and cash equivalents of ¥32,762,941.34, a turnaround from a decrease of ¥75,879,532.59 in the previous year, reflecting a 143.18% improvement[75]. - Investment activities generated a net cash flow of ¥33,748,740.82, a significant increase of 111.55% compared to a net outflow of ¥292,261,787.29 in 2022, mainly due to reduced fixed asset investments[75]. - The cash inflow from financing activities decreased by 44.90% to ¥846,312,057.17, compared to ¥1,535,917,226.18 in 2022, due to reduced short-term borrowings[75]. - The company reported a total investment income of ¥7,816,100.46, accounting for 51.20% of total profit, primarily from debt restructuring and financial management gains[78]. Market and Industry Trends - The aquaculture industry in 2023 faced challenges such as rising raw material costs and adverse weather conditions, impacting the enthusiasm of farmers and leading to a short-term reduction in farming scale[32]. - The total industrial feed production in China reached 32,162.7 million tons, marking a 6.6% increase year-on-year, while aquaculture feed production decreased by 4.9% to 2,344.4 million tons[32]. - The company has experienced increased competition in the aquatic feed industry, leading to market consolidation and a shift towards larger, more capable enterprises[30]. - The overall market concentration in the feed industry is expected to increase as smaller companies exit the market due to competitive pressures[99]. - The water feed industry is expected to continue growing, driven by national policies promoting high-quality development in marine fisheries and aquaculture[96]. Research and Development - The company is focused on the research, development, production, and sales of aquatic feed, capitalizing on the growing demand for aquatic products driven by rising income levels and changing dietary preferences[30]. - The company has a strong focus on R&D, with a dedicated team and multiple research centers, enhancing its competitive edge in the aquaculture feed market[46]. - The company is currently developing a new variety of Penaeus vannamei shrimp that is resistant to the "white spot syndrome" and has high growth traits, aiming for standardized and large-scale production of SPF seedlings[71]. - The company is researching low-protein, high-fat feed for grouper fish, which has been completed and aims to improve energy utilization and reduce ammonia nitrogen emissions[71]. - The company is enhancing its technical innovation capabilities through the establishment of a research center for aquatic feed additive premixes, focusing on improving product quality[71]. Governance and Compliance - The company has a comprehensive governance structure, including a board of directors and supervisory board, ensuring accountability and transparency in operations[4]. - The company emphasizes the importance of risk awareness regarding forward-looking statements in the annual report, indicating potential discrepancies between plans, forecasts, and commitments[4]. - The company has established various internal regulations to ensure the effective operation of its governance structure, including rules for shareholder meetings and board meetings[117]. - The company has signed commitments with controlling shareholders to avoid any competition with its own business operations[123]. - The company has maintained effective internal controls as of December 31, 2023, according to the internal control audit report, with no significant deficiencies identified[180]. Social Responsibility and Community Engagement - The company’s commitment to social responsibility includes initiatives in public welfare and rural revitalization, enhancing its brand recognition and industry influence[34]. - The company has established over 50 "Yuehai Villages" and technology service stations since 2015, contributing to local economic development and agricultural upgrades[194]. - The company donated 312,000 yuan to social welfare and public relations activities in 2023, enhancing its corporate image and brand value[192]. - The company actively engages in social responsibility initiatives, including poverty alleviation and community support[193]. Employee Management and Development - The company has implemented a comprehensive training program with 360 courses covering various professional lines to enhance employee skills and leadership development[159]. - The company has a total of 91 employees with a master's degree or higher, and 521 with a bachelor's degree, reflecting a diverse educational background among staff[156]. - The company has maintained a focus on talent retention and development through regular salary surveys and performance-based compensation policies[157]. - The company has established a digital learning platform, "Yuehai Cloud Learning Hall," to improve employee capabilities and organizational knowledge sharing[159]. Future Outlook and Strategic Plans - Future outlook indicates a projected revenue growth of 20% for the next fiscal year, driven by new product launches and market expansion strategies[113]. - The company plans to enhance its product supply capacity and market share by optimizing production base layout and expanding capacity, targeting a nationwide production base improvement[103]. - The company aims to harmonize aquaculture with environmental sustainability while meeting the increasing demand for nutritious seafood products[39]. - The company is actively pursuing investment opportunities through new construction, acquisitions, and partnerships to extend its industry chain and enhance market resilience[105]. - The company plans to enhance its digital marketing strategy, aiming for a 25% increase in online sales by the end of 2024[113].