深 圳 证 券 交 易 所 准无保留意见的审计报告。 关于对大华会计师事务所(特殊普通合伙) 的监管函 公司部监管函〔2023〕第 133 号 大华会计师事务所(特殊普通合伙)： 根据证监会《行政处罚决定书》（〔2023〕18 号）查明的事 实，大华会计师事务所(特殊普通合伙)（以下简称大华所）在獐 子岛集团股份有限公司（以下简称"獐子岛集团"）2016 年年度 财务报表审计业务中，存在以下违规行为： 一、出具的獐子岛集团 2016 年年度审计报告存在虚假记载 经查明，獐子岛集团 2016 年度结转成本时所记载的捕捞区 域与捕捞船只实际作业区域存在明显出入，2016 年账面结转捕 捞面积较实际捕捞面积少 13.93 万亩，虚减营业成本 6,002.99 万元。同时，獐子岛集团未如实将年底新底播区域作为既往库存 资产核销，虚减营业外支出 7,111.78 万元。獐子岛集团案涉年 度报告存在虚假记载。大华所作为獐子岛集团 2016 年年度财务 报表审计机构，对獐子岛集团存在虚假记载的财务报表出具了标 1 二、在对獐子岛集团 2016 年年度财务报表审计时未勤勉尽 责 一是大华所执行存货有关实质性审计程序时未勤勉尽 ...

Financial Performance - Revenue for Q1 2023 was CNY 378,543,430.17, a decrease of 4.07% compared to CNY 394,608,885.38 in the same period last year[4]. - Net profit attributable to shareholders was a loss of CNY 5,205,721.10, an improvement of 71.63% from a loss of CNY 18,350,188.01 year-on-year[4]. - The net profit for Q1 2023 was -4,893,420.13 CNY, an improvement from -14,688,889.15 CNY in Q1 2022, representing a 66.7% reduction in losses[18]. - Operating profit for Q1 2023 was -5,778,097.92 CNY, compared to -16,037,357.65 CNY in the same period last year, indicating a 64.0% improvement[18]. - The company reported a total comprehensive loss of -11,749,916.79 CNY for Q1 2023, compared to -17,400,985.05 CNY in Q1 2022, a 32.4% reduction in comprehensive losses[19]. - Basic and diluted earnings per share for Q1 2023 were both -0.0073 CNY, an improvement from -0.0258 CNY in Q1 2022[19]. Cash Flow and Liquidity - Net cash flow from operating activities increased by 130.03% to CNY 84,648,095.84, compared to CNY 36,798,487.95 in the previous year[4]. - Cash flow from operating activities showed a net inflow of 84,648,095.84 CNY, significantly higher than 36,798,487.95 CNY in the previous year, marking a 130.0% increase[21]. - The company's cash and cash equivalents increased to RMB 532,501,883.76 from RMB 478,860,480.61 at the beginning of the year, representing an increase of 11.1%[13]. - Cash and cash equivalents at the end of Q1 2023 totaled 529,657,365.55 CNY, up from 485,105,200.76 CNY at the end of Q1 2022, representing a 9.2% increase[21]. - The company raised 376,800,000.00 CNY through financing activities in Q1 2023, compared to 233,000,000.00 CNY in Q1 2022, a 61.6% increase in financing[21]. Assets and Liabilities - Total assets decreased by 2.88% to CNY 2,364,645,340.92 from CNY 2,434,836,983.55 at the end of the previous year[4]. - Total assets as of March 31, 2023, were RMB 2,364,645,340.92, down from RMB 2,434,836,983.55 at the beginning of the year, a decrease of 2.9%[15]. - Total liabilities decreased to RMB 2,250,718,087.21 from RMB 2,309,159,813.05, a reduction of 2.5%[15]. - The company's total equity decreased to RMB 113,927,253.71 from RMB 125,677,170.50, a decline of 9.4%[15]. - Shareholders' equity attributable to the parent company decreased by 18.43% to CNY 53,335,722.30 from CNY 65,383,957.99 at the end of the previous year[4]. Operational Metrics - Total operating revenue for Q1 2023 was RMB 378,543,430.17, a decrease of 4.3% compared to RMB 394,608,885.38 in Q1 2022[17]. - Total operating costs for Q1 2023 were RMB 389,156,172.02, down 3.9% from RMB 404,921,456.51 in the same period last year[17]. - The company reported a significant increase in operating income, with non-operating income rising by 485.42% to CNY 2,781,825.28 due to additional government subsidies[8]. - Other income increased by 111.29% to CNY 2,145,458.02, driven by an increase in government subsidies related to daily operations[8]. - The company incurred research and development expenses of 5,209,674.72 CNY, up from 4,412,765.22 CNY in the previous year, indicating a 18.0% increase in R&D investment[18]. Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 32,727[10]. - The largest shareholder, Dalian Yanhua Group Co., Ltd., holds 15.46% of the shares, totaling 109,960,000 shares[10]. Inventory and Receivables - Accounts receivable decreased to RMB 205,084,694.56 from RMB 251,761,439.95, a decline of 18.5%[13]. - Inventory decreased to RMB 691,308,579.32 from RMB 746,826,528.90, reflecting a reduction of 7.4%[14]. - Short-term borrowings increased slightly to RMB 1,773,205,980.45 from RMB 1,772,993,442.66, an increase of 0.01%[14]. - The company reported a net loss in retained earnings of RMB -1,911,815,936.23, compared to RMB -1,906,610,215.13 at the beginning of the year[15]. - The company reported a decrease in sales expenses to 18,054,620.91 CNY from 18,684,835.33 CNY in the previous year, a reduction of 3.4%[18].

Financial Performance - The company's operating revenue for 2022 was CNY 2,020,597,208.99, a decrease of 2.99% compared to CNY 2,082,837,515.23 in 2021[20] - The net profit attributable to shareholders for 2022 was CNY 3,935,043.49, down 46.42% from CNY 7,343,949.02 in 2021[20] - The net cash flow from operating activities decreased by 19.76% to CNY 95,067,598.73 in 2022 from CNY 118,477,446.70 in 2021[20] - The basic earnings per share for 2022 was CNY 0.0055, a decline of 46.60% compared to CNY 0.0103 in 2021[20] - The total assets at the end of 2022 were CNY 2,434,836,983.55, a decrease of 1.44% from CNY 2,470,470,603.73 at the end of 2021[20] - The net assets attributable to shareholders increased by 50.12% to CNY 65,383,957.99 at the end of 2022 from CNY 43,553,280.43 at the end of 2021[20] - The company reported a net profit excluding non-recurring gains and losses of CNY -32,191,425.79, an improvement of 68.68% from CNY -102,770,220.24 in 2021[20] - The weighted average return on net assets for 2022 was 8.64%, down 23.82% from 32.46% in 2021[20] Revenue Breakdown - The company's total revenue for Q1, Q2, Q3, and Q4 was approximately ¥394.61 million, ¥666.28 million, ¥455.62 million, and ¥504.09 million respectively, showing a significant increase in Q2[24] - The revenue from aquaculture was CNY 541.75 million, accounting for 26.81% of total revenue, while the revenue from aquaculture processing was CNY 652.32 million, making up 32.28%[59] - The revenue from aquaculture trade was CNY 787.20 million, which constituted 38.96% of total revenue, showing a decrease of 1.36% year-on-year[59] - The company’s domestic revenue was CNY 979,393,850.24, down 9.87% year-on-year, while international revenue increased by 4.60% to CNY 1,020,502,241.75[61] Product Development and Innovation - The company launched 23 new products during the year, with 40 marine food items developed, achieving good sales performance[53] - The company has developed over 100 SKUs of ready-to-eat and ready-to-cook products, supported by six processing plants to meet production capacity needs[45] - The company is focusing on mechanization and automation in the bottom-seeding aquaculture process to improve efficiency and reduce labor intensity[72] - The company is actively pursuing mergers and acquisitions to enhance its competitive position in the market[128] - The company is committed to innovation, with ongoing research and development for new products to meet market demands[128] Market Strategy and Expansion - The company aims to enhance its marine product processing capabilities and promote the visualization, informatization, and intelligent construction of marine ranches[35] - The company is committed to expanding its international business, enhancing the capabilities of its subsidiaries in North America, Canada, Hong Kong, and Japan to increase profitability and market presence[99] - The company plans to implement a three-year brand upgrade strategy, focusing on the main product series of sea cucumbers while developing sub-brands for other products[98] - The company aims to improve the coverage rate of high-quality shellfish varieties in Liaoning Province through its breeding and research initiatives[73] Operational Efficiency and Cost Management - The company is focusing on enhancing its internal control system to ensure steady development and improve management efficiency, with an emphasis on cost control and asset optimization[100] - The company aims to reduce operational costs by 8% through efficiency improvements in logistics and supply chain management[133] - The company has set ambitious performance targets for the upcoming fiscal year, aiming for a substantial increase in revenue and market share[126] Governance and Compliance - The company has a total of 11 directors, including 4 independent directors, and held 7 board meetings during the reporting period[114] - The company has established an internal audit system to continuously monitor and improve internal controls, ensuring effective operational management[115] - The company maintains strict independence in assets, personnel, finance, organization, and business operations, ensuring no shared resources with the controlling shareholder[117][118][119][120] Legal and Regulatory Matters - The company faced 20 lawsuits related to securities false statements, with a total claim amount of 1,465,800 RMB, and has recognized liabilities for these cases[189] - The company has ongoing litigation involving a claim of 1,059,350 RMB, with a compensation ruling of 301,790 RMB already executed[189] - The company has resolved 23 cases related to securities false statements, with a total compensation amount of 117,090 RMB[190] Community Engagement and Environmental Responsibility - The company has contributed over 1 billion yuan to charitable activities and has established multiple educational funds to support local communities[171] - The company emphasizes a "green, low-carbon, sustainable" development philosophy, contributing to national energy conservation and carbon reduction efforts[170] - The company provided approximately 790 job opportunities in the local area in 2022[173]

证券代码：002069 证券简称：獐子岛 编号：2015-05 | --- | --- | --- | |-------------------------|-----------------------------|------------------------------------------------------------| | | | | | | □ | 特定对象调研 □分析师会议 | | | □媒体采访 □业绩说明会 | | | 投资者关系活动 | □ 新闻发布会 □路演活动 | | | 类别 | 现场参观 | | | | □ 其他 （电话会议） | | | 参与单位名称及 人员姓名 | 齐鲁证券 张斌梅 | | | 时间 | 2015 年 9 月 2 日 | | | 地点 | 董事会秘书办公室 | | | 上市公司接待人 员姓名 | 副总裁兼董事会秘书孙福君 | | | 投资者关系活动 | 1 | 、公司资金近期一直存在压力，资产负债率持续增长，本次定增 | | 主要内容介绍 | | 募集的资金主要用途也是偿还银行贷款，除定增外公司将如何缓解 | | | 资金压力？ | | | | | 答 ...

编号：2015-01 证券代码：002069 证券简称：獐子岛 獐子岛集团股份有限公司投资者关系活动记录表 | --- | --- | --- | |-----------------------|-------------------------|----------------------------------------------------------------| | | | | | | □ | 特定对象调研 □分析师会议 | | | □媒体采访 □业绩说明会 | | | 投资者关系活动 | □ 新闻发布会 □路演活动 | | | 类别 | 现场参观 | | | | □ 其他 （电话会议） | | | 参与单位名称及 | 投资者代表 4 | 人、大连海洋大学专家 2 人、银行人员 2 人，长海县 | | 人员姓名 | 记者共 7 人 | 电视台记者、证券时报记者、证券日报记者、大连电视台财经频道 | | | | | | 时间 | 2015 年 5 月 15 | 日 | | 地点 | 獐子岛 | | | 上市公司接待人 员姓名 | | 执行总裁梁峻、副总裁兼董事会秘书孙福君 | | 投资者关系活动 ...