山东鑫同律师事务所 关于山东东方海洋科技股份有限公司 股东临时提案不予提交股东大会审议之 法律意见书 地址:山东省烟台市芝罘区万达金融中心B座11楼 电话:0535-6213036 邮编: 264000 BB 田 本所律师就出具本法律意见书声明如下: 1. 本所律师仅根据本法律意见书出具日以前已经发生或存在的 事实和我国现行有效的法律、法规和其他规范性文件发表法律意见。 2. 本所律师就出具本法律意见书无法获得独立证明、证据的事实, 依赖当事人的陈述及当事人提供的文件。 3. 本所律师就出具本法律意见书进行的档案、数据查询,因相关 部门档案、网站数据库在更新上可能存在着延后,故本所律师仅根据 调查之日部门档案、网站数据库已有且可以查阅之记载发表意见。 4. 为出具本法律意见书,本所律师对公司提供的文件资料进行了 审查,并就上述文件资料中涉及的有关事实向公司高级管理人员进行 了核实,公司已向本所做出保证和承诺,保证公司向本所提供的资料 文件和对有关事实的口头及书面说明均为真实、准确、完整,无重大 遗漏。 5. 本法律意见书仅供山东东方海洋科技股份有限公司股东临时 提案不予提交股东大会审议事宜之用。本所律师同意将 ...

证券代码：002086 证券简称：*ST 东洋 公告编号：2023-086 山东东方海洋科技股份有限公司 关于持股5%以上股东一致行动人终止增持股份的公告 湖南优禾保证向本公司提供的信息内容真实、准确、完整，没有虚假 记载、误导性陈述或重大遗漏。 本公司及董事会全体成员保证公告内容与信息披露义务人提供的信息 一致。 特别提示： 增持计划基本情况：山东东方海洋科技股份有限公司（以下简称"公司"）持 股5%以上股东湖南优禾神州股权投资合伙企业（有限合伙）（以下简称"湖南优 禾"）一致行动人湖南神州行者资本管理有限公司（以下简称"神州行者资本"或 "增持人"）计划自2023年4月10日起六个月内（法律法规及深圳证券交易所业务 规则等有关规定不准增持的期间除外）通过深圳证券交易所交易系统允许的方式 （包括但不限于集中竞价、大宗交易等）增持公司股份，本次拟增持股份的金额 不低于人民币1.1亿元，不超过人民币2.2亿元，平均价格不高于2元/股。 增持计划实施情况：截至本公告披露日，神州行者资本未增持公司股份，未 能完成本次增持计划。 公司于2023年4月4日在指定媒体披露了《关于持股5%以上股东一致行动人增 持股份计划的 ...

Financial Condition and Performance - The company reported a severe deterioration in financial condition, leading to insolvency, with management and operational controls failing to comply effectively, resulting in uncertain financial data [6]. - The annual audit firm issued an audit report with a disclaimer of opinion for the fiscal year 2022, indicating insufficient evidence to form an opinion on the financial statements [8]. - The company plans not to distribute cash dividends, issue bonus shares, or increase capital from reserves [11]. - The company's operating revenue for 2022 was ¥629,302,311.08, representing a 61.79% increase compared to ¥388,969,421.15 in 2021 [30]. - The net profit attributable to shareholders of the listed company was -¥1,584,905,386.54, a decrease of 57.96% from -¥1,003,357,160.46 in the previous year [30]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was -¥898,841,849.70, which is an 11.04% increase in loss compared to -¥809,463,845.89 in 2021 [30]. - The cash flow from operating activities was -¥42,962,176.47, a significant decline of 246.09% from ¥29,408,960.11 in 2021 [30]. - The total assets at the end of 2022 were ¥2,001,961,772.53, down 24.56% from ¥2,653,744,389.81 at the end of 2021 [30]. - The net assets attributable to shareholders of the listed company were -¥1,167,981,506.01, a decrease of 384.54% from ¥410,480,873.58 in 2021 [30]. - The basic and diluted earnings per share were both -¥2.10, a decrease of 57.89% from -¥1.33 in 2021 [30]. - The company reported a total profit for the year of CNY -1,572,667,695.08, a decrease of 56.84% year-on-year [61]. - The company reported a significant decline in operational performance, with management indicating serious issues in financial and internal control systems [185]. Business Operations and Strategy - The company has not changed its main business since its listing, and there have been no changes in controlling shareholders [29]. - The company operates in a region with a first-class aquaculture water quality standard, but risks such as environmental pollution and natural disasters remain [10]. - The company is positioned in a competitive industry with increasing market demand for marine aquaculture and seafood processing, indicating potential for future growth [41]. - The company achieved a processing capacity of 58,000 tons/year for aquatic products and a modern cold storage capacity of 80,000 tons [45]. - The company is focused on sustainable development through technological innovation and industry transformation in both marine and health sectors [44]. - The company aims to leverage existing research technology, talent, and resources to enhance the construction of third-party medical testing laboratories and accelerate the development of in vitro diagnostics and precision medicine [117]. - The company plans to establish a dual business strategy focusing on marine and health industries, enhancing profitability and international competitiveness [118]. - The company will develop a comprehensive marine product supply chain, including breeding, ecological farming, deep processing, and sales, to become a leading enterprise in the national fishery sector [119]. Research and Development - The company has obtained a total of 61 medical device registration certificates and EU/UK access qualifications for its testing reagents [46]. - The company has established a marine technology demonstration base and a health breeding laboratory in collaboration with the Chinese Academy of Sciences [45]. - The company’s health division has developed platforms for immunology, mass spectrometry, and molecular technology, enhancing its product offerings [53]. - The company has established nine subsidiaries and two major R&D centers in China and the USA, focusing on four technology platforms [65]. - The company has seven national R&D platforms and nine provincial R&D platforms, enhancing its innovation capabilities [59]. - The company is actively involved in research and development, with over 70 professional technical personnel in the biomedicine and in-vitro diagnostic fields [70]. - The company is focusing on market expansion and product development, although specific new products were not detailed in the report [160]. Market and Sales - The company’s aquatic products are exported to countries including Japan, South Korea, the United States, and the EU [45]. - The company is actively developing new consumer channels and expanding e-commerce sales to increase product awareness [63]. - The in-vitro diagnostic segment generated ¥332,550,032.09, accounting for 52.84% of total revenue, with a remarkable growth of 175.01% year-over-year [72]. - The revenue from the marine aquaculture segment was ¥103,584,940.12, with a slight increase of 3.52% year-over-year [72]. - The company aims to enhance its online sales channel, targeting a 40% increase in e-commerce revenue by the end of 2023 [167]. - The company plans to expand its market presence in Southeast Asia, targeting a 10% market share within the next two years [167]. Financial Management and Governance - The company has established a comprehensive internal control management mechanism, but the implementation of related systems has not been effective [195]. - There are significant internal control deficiencies related to non-operating fund occupation and illegal guarantees, which have not been rectified [196]. - The company is committed to strengthening internal controls and risk management, with a focus on enhancing the approval processes and supervision of fund management systems [198]. - The company has received multiple approvals for self-developed diagnostic reagents and instruments, indicating a strong pipeline for future product offerings [147]. - The company has faced administrative penalties and market entry bans due to violations, impacting both the company and its executives [186]. - The company is facing scrutiny from regulatory bodies due to past false statements and failure to disclose significant litigation [185]. Management and Organizational Changes - The company experienced a management change with the resignation of the financial director on January 20, 2022, and the appointment of a new financial director on April 19, 2022 [159]. - The company appointed a new general manager on April 14, 2022, indicating a strategic shift in leadership [159]. - The company has expanded its management team with the hiring of three new vice presidents on September 28, 2022, to enhance operational efficiency [159]. - The board of directors has approved a new incentive plan aimed at aligning management performance with shareholder interests, with a budget of 10 million yuan [173]. - The company has proposed to increase the agenda for the 2021 annual general meeting, indicating ongoing engagement with shareholders [180]. Risks and Challenges - The company is exposed to exchange rate risks, particularly with the appreciation of the RMB, which could negatively impact processing fees and raw material costs, affecting gross margins [138]. - The company has a significant risk of disease transmission in its aquaculture operations, which could lead to substantial economic losses if not managed properly [140]. - The company is facing challenges such as resource occupation, environmental degradation, and weak infrastructure in the aquaculture sector [105]. - The company has faced cash flow shortages for three consecutive years, prompting a restructuring to address funding issues [131]. - The company faces risks related to the long R&D cycle for in vitro diagnostic reagents, which could impact the recovery of initial investments and future benefits if new products are not successfully developed and registered [132].

Financial Performance - The company's operating revenue for Q1 2023 was ¥135,602,385.62, representing a 22.93% increase compared to ¥110,308,450.56 in the same period last year[8] - The net profit attributable to shareholders for Q1 2023 was ¥11,069,061.27, a significant turnaround from a loss of ¥10,672,833.98 in the previous year, marking a 203.71% improvement[8] - The net profit attributable to shareholders after deducting non-recurring gains and losses was -¥565,325.34, an improvement of 95.26% from -¥11,921,114.69 in the previous year[8] - Basic and diluted earnings per share for Q1 2023 were both ¥0.01, a 200.00% increase from -¥0.01 in the previous year[8] - Total operating revenue for Q1 2023 was CNY 135,602,385.62, an increase of 22.9% compared to CNY 110,308,450.56 in the same period last year[22] - Net profit for Q1 2023 was CNY 11,009,690.46, a significant turnaround from a net loss of CNY 10,691,694.53 in Q1 2022[23] - Earnings per share for Q1 2023 was CNY 0.01, compared to a loss per share of CNY 0.01 in the previous year[24] - The total comprehensive income for Q1 2023 was CNY 10,724,816.46, compared to a loss of CNY 10,989,571.13 in the same quarter last year[24] Cash Flow and Liquidity - The net cash flow from operating activities was -¥24,726,935.83, a decline of 305.42% compared to -¥6,099,102.20 in the same period last year[8] - The company's cash and cash equivalents decreased from CNY 129,788,588.18 at the beginning of the year to CNY 100,544,241.35, a decline of approximately 22.5%[18] - The net cash flow from investment activities was -2,343,999.90, compared to -7,163,112.64 in the previous year, indicating a significant reduction in cash outflow[26] - The total cash and cash equivalents at the end of the period were 95,258,658.52, down from 198,344,145.05 year-over-year[26] - The net cash flow from financing activities was -1,056,057.93, compared to -974,812.50 in the previous year, showing an increase in cash outflow[26] - The cash flow impact from exchange rate changes was -866,806.81, compared to -201,468.89 in the previous year, reflecting a larger negative impact from currency fluctuations[26] - The company’s cash and cash equivalents decreased by 28,993,800.47 during the quarter, compared to a decrease of 14,438,496.23 in the previous year[26] Assets and Liabilities - Total assets at the end of Q1 2023 were ¥2,035,417,463.72, a 1.67% increase from ¥2,001,961,772.53 at the end of the previous year[8] - The equity attributable to shareholders at the end of Q1 2023 was -¥1,157,197,318.74, a slight improvement of 0.92% from -¥1,167,981,506.01 at the end of the previous year[8] - The company's total liabilities increased to CNY 3,178,570,692.32 from CNY 3,155,839,817.59, indicating a rise of 0.7%[20] - Total current liabilities rose from CNY 1,629,116,362.97 to CNY 1,654,322,527.73, an increase of approximately 1.5%[19] Shareholder Information - Total number of common shareholders at the end of the reporting period is 21,857[14] - The top ten shareholders hold a combined 13.22% of the shares, with Hunan Youhe Shenzhou being the largest shareholder[14] - The company has entered into a voting rights entrustment agreement with several shareholders, indicating a unified action relationship among them[15] - The company has not disclosed any participation in margin financing activities by the top ten shareholders[15] Challenges and Management Insights - The company reported non-recurring gains totaling ¥11,634,386.61 for the quarter, including government subsidies and other income[9] - The management highlighted that the increase in net profit was primarily due to the rise in operating revenue, while the decrease in cash flow was attributed to reduced cash outflows from operating activities[12] - The company has faced significant challenges, including a severe deterioration in financial conditions leading to an inability to provide a clear audit opinion on financial data[2] - The company is currently undergoing a pre-restructuring process, with uncertainty regarding the acceptance of the restructuring application by the court[16] Research and Development - Research and development expenses for Q1 2023 were CNY 5,206,606.49, a decrease from CNY 5,689,590.11 in Q1 2022[22] Audit and Reporting - The report for the first quarter was not audited, which may affect the reliability of the financial data presented[27] - The company’s board of directors released the first quarter report on April 29, 2023, providing timely updates to stakeholders[27]

Group 1: Company Overview - Shandong Oriental Ocean Technology Co., Ltd. is engaged in marine aquaculture and seafood processing, with a focus on sustainable development and innovation [1][7] - The company has a large-scale factory for farming Atlantic salmon, with over 5 years of experience in aquaculture [7] - It has established three processing bases that meet international standards, with nearly 100,000 square meters of standardized processing workshops [7] Group 2: Business Expansion and Acquisitions - The acquisition of Aivico is a significant step for the company to diversify its operations and achieve dual business growth [6][7] - Aivico specializes in the research and production of diagnostic testing products, including FDA-approved HIV and HTLV test kits [2][3] - The company aims to enhance its market presence through effective communication and collaboration with industry professionals [6] Group 3: Market Strategy and Future Directions - Aivico's future development will focus on precision diagnostics, mass spectrometry diagnostics, and independent laboratories [3][4] - The company plans to leverage its strong sales team and comprehensive sales database to penetrate the market effectively [3] - The average approval time for new products is estimated at two months for Class II medical devices, with some products allowed for early sales [5] Group 4: Leadership and Expertise - The founder of Aivico, Dr. Li Xingxiang, has extensive experience, including roles at the FDA and multiple patents in the field [4] - The scientific team at Aivico is considered to be at the forefront of the industry, with several top experts involved in future project planning [4] - The company emphasizes the importance of a strong research and development team to drive innovation and growth [6]

山东东方海洋科技股份有限公司 2022 年第三季度报告 证券代码：002086 证券简称：ST 东洋 公告编号：2022-102 山东东方海洋科技股份有限公司 2022 年第三季度报告 本公司及除董事唐昊涞、柴俊林外的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。 董事唐昊涞因目前公司经营情况严重下滑，上市公司经营与管理失控，财务和内控制度未能有效遵守，同时，该报 告载明未经过审计。且上市公司存在因 2019 年年度报告虚假陈述、未及时披露及未在定期报告中披露对外担保、未及时 披露重大诉讼和仲裁等问题，于 2022 年 1 月 19 日收到中国证券监督管理委员会《行政处罚决定书》及《市场禁入决定 书》。故，在无独立第三方报告的情形下，导致对财务数据的真实性难以确定。董事柴俊林因目前上市公司经营情况严重 下滑，在无独立第三方报告的情形下，导致对财务数据的真实性难以确定。上市公司 2022 年第三季度报告在 2022 年 10 月 21 日下午提供,无法在短时间内进行判断和对事实进行调查了解，无法对其真实、准确、完整，不存在任何虚假记 载、误导性陈述或者重大遗漏进行判断。 ...

山东东方海洋科技股份有限公司 2022 年半年度报告全文 山东东方海洋科技股份有限公司 2022 年半年度报告 【2022 年 8 月】 1 山东东方海洋科技股份有限公司 2022 年半年度报告全文 第一节 重要提示、目录和释义 公司董事会、监事会及除以下存在异议声明的董事、监事、高级管理人 员外的其他董事、监事、高级管理人员均保证半年度报告内容的真实、准确、 完整，不存在虚假记载、误导性陈述或重大遗漏，并承担个别和连带的法律 责任。 2 姓名 职务 内容和原因 唐昊涞 董事 目前公司经营情况严重 下滑，上市公司经营与 管理失控，财务和内控 制度未能有效遵守。同 时，上市公司存在因 2019 年年度报告虚假陈 述、未及时披露及未在 定期报告中披露对外担 保、未及时披露重大诉 讼和仲裁等问题，于 2022 年 1 月 19 日收到 中国证券监督管理委员 会《行政处罚决定书》 及《市场禁入决定 书》。故，在无独立第 三方报告的情形下，导 董事、监事、高级管理人员异议声明 山东东方海洋科技股份有限公司 2022 年半年度报告全文 | | | 致对财务数据的真实性 | | | | --- | --- | --- | ...

2021 年年度报告 2022 年 04 月 1 山东东方海洋科技股份有限公司 2021 年年度报告全文 第一节 重要提示、目录和释义 山东东方海洋科技股份有限公司 2021 年年度报告全文 山东东方海洋科技股份有限公司 公司董事会、监事会及除以下存在异议声明的董事、监事、高级管理人员 外的其他董事、监事、高级管理人员均保证年度报告内容的真实、准确、完整， 不存在虚假记载、误导性陈述或重大遗漏，并承担个别和连带的法律责任。 2 董事、监事、高级管理人员异议声明 姓名 职务 内容和原因 柴俊林 董事 1、目前公司经营情况严重下 滑，公司经营与管理失控，财 务和内控制度未能有效遵守， 导致财务数据难以确定。2、年 度审计机构和信会计师事务所 对 2021 年度出具了保留意见 的正式审计报告。3、公司 2021 年年度报告在 2022 年 4 月 27 日下午提供，无法在短时间内 进行判断和对事实进行调查了 解。无法对其真实、准确、完 整，不存在任何虚假记载、误 导性陈述或者重大遗漏进行判 断。 山东东方海洋科技股份有限公司 2021 年年度报告全文 1.董事会、监事会及除柴俊林外的董事、监事、高级管理人员保证年度 ...

山东东方海洋科技股份有限公司 2022 年第一季度报告全文 证券代码：002086 证券简称：ST 东洋 公告编号：2022-049 山东东方海洋科技股份有限公司 2022 年第一季度报告 本公司及除董事唐昊涞、柴俊林外的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。 董事唐昊涞因目前公司经营情况严重下滑，上市公司经营与管理失 控；财务和内控制度未能有效遵守，导致财务数据难以确定，在缺少专 业会计事务所专项报告的情况下，对数据真实性存在异议；柴俊林因 1、 目前公司经营情况严重下滑，公司经营与管理失控，财务和内控制度未 能有效遵守，导致财务数据难以确定。2、公司 2022 年第一季度报告在 2022 年 4 月 27 日下午提供，无法在短时间内进行判断和对事实进行调查 了解。无法对其真实、准确、完整，不存在任何虚假记载、误导性陈述 或者重大遗漏进行判断不能保证公告内容真实、准确、完整。 重要内容提示: 1.董事会、监事会及除唐昊涞、柴俊林外的董事、监事、高级管理人员保 证季度报告的真实、准确、完整，不存在虚假记载、误导性陈述或重大遗 漏，并承担个别和连带的法律责任。 ...

山东东方海洋科技股份有限公司 2021 年第三季度报告 证券代码：002086 证券简称：*ST 东洋 公告编号：2021-075 山东东方海洋科技股份有限公司 董事唐昊涞因目前东方海洋上市公司经营情况严重下滑，在无独立第三方报告的情形下， 导致对财务数据的真实性难以确定。上市公司 2021 年第三季度报告在 2021 年 10 月 22 日下 午提供，无法在短时间内进行判断和对事实进行调查了解，无法对其真实、准确、完整，不 存在任何虚假记载、误导性陈述或者重大遗漏进行判断，因此，投弃权票无法保证季度报告 内容的真实、准确、完整，请投资者特别关注。 2.公司负责人、主管会计工作负责人及会计机构负责人(会计主管人员)声明：保证季度 报告中财务信息的真实、准确、完整。 3.第三季度报告是否经过审计 □ 是 √ 否 一、主要财务数据 2021 年第三季度报告 本公司及除董事唐昊涞外的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。 董事唐昊涞因目前东方海洋上市公司经营情况严重下滑，在无独立第三方报告的情形 下，导致对财务数据的真实性难以确定。上市公司 2021 年第三季度报告 ...