出席本次说明会的人员有：公司董事长林平涛先生、董事兼总裁林长浩先生、 独立董事陈昭哲先生、董事会秘书许钦鸿先生、财务总监钟彩琼女士。 为充分尊重投资者、提升交流的针对性，现就公司 2023 年第三季度业绩说 明会提前向投资者公开征集问题，广泛听取投资者的意见和建议。投资者可以访 问"互动易"网站（http://irm.cninfo.com.cn）进入公司 2023 年第三季度业绩说 明会页面进行提问。公司将在本次说明会上对投资者普遍关注的问题进行回答。 欢迎广大投资者积极参与！ 证券代码：002495 证券简称：佳隆股份 公告编号：2023-028 广东佳隆食品股份有限公司 关于举行 2023 年第三季度业绩说明会的通知 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 广东佳隆食品股份有限公司（以下简称"公司"）于 2023 年 10 月 27 日在巨 潮资讯网（www.cninfo.com.cn）披露了《2023 年第三季度报告》。为了便于广大 投资者全面深入了解公司经营情况，公司将于 2023 年 11 月 6 日（星期一） 15:00-16:30 在深圳 ...

Financial Performance - The company's revenue for Q3 2023 was ¥57,189,367.13, a decrease of 13.78% compared to the same period last year[2] - The net profit attributable to shareholders was -¥32,538,676.40, representing a decline of 1,106.28% year-on-year[2] - The net profit attributable to shareholders after deducting non-recurring gains and losses was -¥1,856,715.25, down 161.16% from the previous year[2] - The company's basic earnings per share for Q3 2023 was -¥0.0348, a decrease of 1,094.29% year-on-year[2] - Net loss for Q3 2023 was CNY -28,141,374.36, compared to a net loss of CNY -1,849,671.35 in Q3 2022, indicating a significant decline in profitability[29] - Basic and diluted earnings per share for Q3 2023 were both CNY -0.0301, compared to CNY -0.0020 in the previous year[29] - The total comprehensive loss for Q3 2023 was CNY -28,141,374.36, compared to CNY -1,849,671.35 in the previous year, highlighting ongoing financial difficulties[29] Assets and Liabilities - Total assets at the end of Q3 2023 were ¥1,176,561,219.70, a decrease of 4.16% from the end of the previous year[3] - The company's equity attributable to shareholders decreased by 2.42% to ¥1,135,515,544.01 compared to the end of the previous year[3] - Total liabilities as of Q3 2023 amounted to CNY 41,045,675.69, down from CNY 63,940,702.49 in the previous year, representing a decrease of 35.9%[26] - The company’s total liabilities and equity as of Q3 2023 were CNY 1,176,561,219.70, down from CNY 1,227,597,620.86 in the previous year[26] Cash Flow - Cash flow from operating activities for the year-to-date was ¥19,825,814.42, an increase of 211.96%[2] - Operating cash inflow for Q3 2023 was ¥210,091,597.71, an increase of 51.62% compared to ¥138,566,101.69 in the same period last year[14] - Net cash flow from operating activities improved significantly to ¥19,825,814.42 from a negative ¥17,707,245.37, reflecting a 211.96% increase[14] - Cash received from sales of goods and services was ¥202,878,859.16, reflecting a 53.20% increase year-on-year[12] - Total cash outflow from operating activities was ¥190,265,783.29, compared to ¥156,273,347.06 in the previous period, reflecting a 21.8% increase[32] - The net increase in cash and cash equivalents for the period was -¥8,240,719.80, compared to -¥34,109,560.66 in the previous period, showing an improvement in cash management[35] Operating Costs and Expenses - The company reported a significant increase in sales costs, which rose by 22.94% to ¥152,229,176.82 due to higher sales volume[10] - Total operating costs for Q3 2023 were CNY 199,374,054.53, up from CNY 168,878,206.33, reflecting a year-over-year increase of 18.0%[26] - Research and development expenses for Q3 2023 were CNY 7,819,728.44, slightly up from CNY 7,764,521.36 in the same period last year[26] Shareholder Information - The total number of common shareholders at the end of the reporting period was 42,113[16] - The top 10 shareholders collectively hold 38.28% of the company's total shares, with Lin Pingtao being the largest shareholder at 17.15%[16] Investment Activities - Cash flow from investing activities showed a net outflow of ¥27,925,234.22, a 71.57% increase compared to the previous year[14] - Cash outflow from investment activities totaled ¥31,378,784.22, up from ¥16,334,397.29 in the previous period, indicating a 92.3% increase[35] - Net cash flow from investment activities was -¥27,925,234.22, worsening from -¥16,276,715.29 year-over-year[35] Accounting and Audit - The company did not undergo an audit for the third-quarter report, which may affect the reliability of the financial data presented[36] - The company has not yet adopted the new accounting standards for the current year, which could impact future financial reporting[36]

证券代码：002495 证券简称：佳隆股份 公告编号：2023-025 广东佳隆食品股份有限公司 第七届董事会第十二次会议决议公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 一、董事会会议召开情况 广东佳隆食品股份有限公司（以下简称"公司"）第七届董事会第十二次会 议通知已于 2023 年 10 月 16 日以专人送达、电子邮件或传真等方式送达全体董 事。2023 年 10 月 25 日，会议以现场结合通讯的方式如期在公司会议室召开， 会议由董事长林平涛先生主持，会议应到董事 5 人，实到董事 5 人，公司监事会 成员和高级管理人员列席了会议。会议的召集、召开符合有关法律、法规和《公 司章程》的规定。 二、董事会会议审议情况 （一）以 5 票同意，0 票反对，0 票弃权的表决结果审议通过了《关于公司 <2023 年第三季度报告>的议案》。 公司《2023 年第三季度报告》详见指定信息披露媒体《证券时报》、《证券 日报》、《中国证券报》、《上海证券报》和巨潮资讯网（http://www.cninfo.com.cn）。 三、备查文件 经与会董事签字并加盖董事 ...

证券代码：002495 证券简称：佳隆股份 公告编号：2023-026 广东佳隆食品股份有限公司 第七届监事会第十二次会议决议公告 本公司及监事会全体成员保证信息披露内容的真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 一、监事会会议召开情况 经与会监事签字并加盖监事会印章的第七届监事会第十二次会议决议。 特此公告。 广东佳隆食品股份有限公司监事会 2023 年 10 月 25 日 广东佳隆食品股份有限公司（以下简称"公司"）第七届监事会第十二次会 议于 2023 年 10 月 25 日以现场和通讯相结合的方式在公司四楼会议室召开。召 开本次会议的通知及相关资料已于 2023 年 10 月 16 日以现场送达、电子邮件等 方式通知全体监事。会议由监事会主席赖东鸿先生主持，会议应出席的监事 3 人，实际出席会议的监事 3 人。会议的召集、召开符合有关法律、法规和《公司 章程》的规定。 二、监事会会议审议情况 1、以 3 票同意，0 票反对，0 票弃权的表决结果审议通过了《关于公司<2023 年第三季度报告>的议案》。 经审核，监事会认为：董事会编制和审议的公司 2023 年第三季度报告的程 序符合法律 ...

广东佳隆食品股份有限公司 关于对深圳证券交易所关注函回复的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假记载、 误导性陈述或重大遗漏。 广东佳隆食品股份有限公司（以下简称"公司"）于 2023 年 9 月 28 日收到深圳 证券交易所上市公司管理一部下发的《关于对广东佳隆食品股份有限公司的关注函》 （公司部关注函〔2023〕第 311 号）（以下简称"关注函"）。公司对此高度重视，对关 注函中提出的问题进行了认真核查分析，现就相关问题回复如下： 1、说明你公司将持有的前海股交 7.64%股权确认为以公允价值计量且其变动计入 当期损益的金融资产的依据，是否符合《企业会计准则》有关规定。请年审会计师事 务所进行核查并发表明确意见。 公司回复： 证券代码：002495 证券简称：佳隆股份 公告编号：2023-024 《企业会计准则第 22 号——金融工具确认和计量》第十七条：金融资产同时符合 下列条件的，应当分类为以摊余成本计量的金融资产： （1）企业管理该金融资产的业务模式是以收取合同现金流量为目标。 （2）该金融资产的合同条款规定，在特定日期产生的现金流量，仅为对本金和以 未偿付本金金 ...

关于对广东佳隆食品股份有限公司 关注函中有关财务事项的说明 众函字(2023)第 09296 号 深圳证券交易所: 我们接受广东佳隆食品股份有限公司（以下简称"佳隆股份"或"公司"）的委 托，对公司 2022 年度会计报表进行审计。依照相关法律、法规规定，形成我们 的相关判断，公司的责任是提供真实、合法、完整的会计资料。根据贵所《关于 对广东佳隆食品股份有限公司的关注函》（公司部关注函【2023】311 号）（以 下简称《关注函》），我们针对关注函中涉及会计师的相关问题进行核查，有关 事项具体情况及回复如下： 1. 说明你公司将持有的前海股交 7.64%股权确认为以公允价值计量且 其变动计入当期损益的金融资产的依据，是否符合《企业会计准则》有关规定。 公司回复： 《企业会计准则第 22 号——金融工具确认和计量》第十七条：金融资产同 时符合下列条件的，应当分类为以摊余成本计量的金融资产： （1）企业管理该金融资产的业务模式是以收取合同现金流量为目标。 （2）该金融资产的合同条款规定，在特定日期产生的现金流量，仅为对本 金和以未偿付本金金额为基础的利息的支付。 《企业会计准则第 22 号——金融工具确认和计量》 ...

深 圳 证 券 交 易 所 关于对广东佳隆食品股份有限公司的关注函 公司部关注函〔2023〕第 311 号 1. 说明你公司将持有的前海股交 7.64%股权确认为以公允 价值计量且其变动计入当期损益的金融资产的依据，是否符合 《企业会计准则》有关规定。 2. 详细说明你公司历年报告期期末对前海股交投资使用的 估值方法，包括但不限于重要参数的确定依据、计算过程等，并 结合你公司使用前海股交未审计财务报表作为估值基础的情况， 说明其公允价值能否可靠计量，你公司对前海股交投资的确认、 计量、列报是否符合《企业会计准则》的有关规定。 广东佳隆食品股份有限公司董事会： 你公司于 2023 年 9 月 28 日晚披露的《关于对参股公司计提 公允价值变动损益的公告》显示，你公司将持有的前海股交投资 控股（深圳）有限公司（以下简称"前海股交"）7.64%股权确认 为以公允价值计量且其变动计入当期损益的金融资产，在"其他 非流动金融资产"科目核算，初始投资成本 1.89 亿元。截至 2022 年末，你公司已累计对其计提公允价值变动损益-4,966.60万元。 近期，你公司获取前海股交 2022 年审计报告，其 2022 年经审 ...

一、本次计提公允价值变动损益的情况概述 1、基本情况 公司持有前海股交投资 7.644%股权，投资成本为 18,908.10 万元，前海股交 投资为公司的参股公司，公司无权委派董事，对其无重大影响和控制，故对该股 权投资作为以公允价值计量且其变动计入当期损益的金融资产，在其他非流动金 融资产核算。结合近日前海股交投资已经其会议审议通过的审计报告及相关财务 资料，前海股交投资 2022 年度实现净利润-56,470.26 万元，与其前期向公司提供 的 2022 年未审财务报表和 2023 年半年度财务报表有关数据比较，净利润减少 43,790.49 万元，主要原因是前海股交投资增加计提资产减值准备和调减公允价 值所致。受其净利润等数据变化影响，公司拟于 2023 年三季度对前海股交投资 计提公允价值变动损益约-3,547.49 万元。 2、累计计提情况 前海股交投资由于市场环境变化及前期对业务模式探索和布局不足，实现的 营业利润远低于预期金额。基于谨慎性原则，2022 年年度审计过程中，公司委 托联合中和土地房地产资产评估有限公司对前海股交投资截至 2022 年 12 月 31 日股权投资的公允价值进行估算分析 ...

投资者关系活动记录表 | | 通过多措并举推动市场销售，加快产品流通，助力客户销售目 | | | | --- | --- | --- | --- | | | 标达成，确保了公司业绩的稳步增长。 | | | | 附件清单（如有） | 无 | | | | 日期 | 年 日 2023 9 | 月 | 19 | 证券代码：002495 证券简称：佳隆股份 广东佳隆食品股份有限公司投资者关系活动记录表 编号：2023002 投资者关系活动 类别 □特定对象调研 □分析师会议 □媒体采访 业绩说明会 □新闻发布会 □路演活动 □现场参观 □其他 （请文字说明其他活动内容） 参与单位名称及 人员姓名 投资者网上提问 时间 2023 年 9 月 19 日 (周二) 下午 15:45~17:00 地点 公司通过全景网"投资者关系互动平台"（https://ir.p5w.net） 采用网络远程的方式召开业绩说明会 上市公司接待人 员姓名 董事长林平涛先生 董事兼总裁林长浩先生 财务总监钟彩琼女士 董事会秘书许钦鸿先生 投资者关系活动 主要内容介绍 1、请问贵司报告期经营活动产生的现金流量净额变动的原因 是什么？这个变动对公司的流 ...

Financial Performance - The company's operating revenue for the first half of 2023 was RMB 146,387,603.18, representing a 43.83% increase compared to RMB 101,774,868.00 in the same period last year[21]. - The net profit attributable to shareholders of the listed company was RMB 4,397,302.04, a significant turnaround from a loss of RMB 5,083,216.17, marking a 186.51% improvement[21]. - The net cash flow from operating activities reached RMB 26,824,116.04, compared to a negative cash flow of RMB 33,982,727.23 in the previous year, indicating a 178.93% increase[21]. - The total profit for the same period was 5.96 million yuan, an increase of 216.54% compared to the previous year[33]. - The basic earnings per share improved to RMB 0.0047 from a loss of RMB 0.0054, reflecting a 187.04% increase[21]. - The weighted average return on net assets was 0.38%, recovering from a negative 0.42% in the previous year[21]. - The total operating revenue for the first half of 2023 reached ¥146,387,603.18, a significant increase of 43.8% compared to ¥101,774,868.00 in the same period of 2022[149]. - Operating profit improved to ¥5,675,916.12, recovering from a loss of ¥5,137,925.39 in the first half of 2022[150]. - Net profit for the first half of 2023 was ¥4,397,302.04, compared to a net loss of ¥5,083,216.17 in the same period last year, marking a turnaround[150]. Revenue Sources and Product Performance - The main products, chicken powder and chicken essence, accounted for 59.08% and 19.34% of the company's total revenue, respectively, highlighting their significance in the product mix[28]. - Chicken powder generated revenue of 86.49 million yuan, with a gross margin of 29.10%, showing a year-on-year increase of 70.57% in revenue[40]. - Sales of chicken powder increased by 70.57% to ¥86,489,839.76, accounting for 59.08% of total revenue[59]. - The sales volume of chicken powder increased by 85.03% year-on-year, reaching 7,364 tons, while production volume rose by 68.53% to 6,726 tons[49]. Market and Competitive Position - The company has established a strong market position and is recognized as a "High-tech Enterprise" in Guangdong Province, enhancing its competitive advantage[32]. - The company is focusing on the development of high-value, personalized products to meet changing consumer preferences, emphasizing safety, nutrition, and convenience[32]. - The company has launched new products such as spicy mustard sauce and tomato beef brisket to enhance its product offerings and market competitiveness[39]. - The restaurant industry in China saw a revenue of 243.29 billion yuan in the first half of 2023, with a year-on-year increase of 21.4%[31]. Cost and Expenses - The cost of sales increased by 45.68% to ¥110,466,375.11, primarily due to the rise in sales volume[57]. - Total operating costs rose to ¥140,587,904.78, up from ¥106,111,278.70, reflecting a 32.4% increase year-over-year[149]. - Total expenses for the period amounted to CNY 2,963,996.93, representing a 37.35% increase compared to CNY 2,157,921.38 in the previous period[61]. - Advertising and promotional expenses surged by 177.41% to CNY 2,127,124.87, up from CNY 766,775.16, reflecting increased market investment[61]. Assets and Liabilities - The company's total assets at the end of the reporting period were RMB 1,217,462,177.14, a slight decrease of 0.83% from RMB 1,227,597,620.86 at the end of the previous year[21]. - Cash and cash equivalents at the end of the reporting period were CNY 309,626,620.69, representing 25.43% of total assets, an increase from 24.16% in the previous year[64]. - Accounts receivable increased to CNY 28,827,786.17, making up 2.37% of total assets, up from 0.84% due to changes in sales collection policies[64]. - Inventory decreased to CNY 21,197,077.54, representing 1.74% of total assets, down from 2.92% as the company increased inventory reserves before the Spring Festival[64]. - The company's total liabilities decreased to CNY 49,407,956.73 from CNY 63,940,702.49, a reduction of about 22.8%[144]. Research and Development - The company’s R&D investment decreased by 7.42% to ¥4,694,421.04, compared to ¥5,070,781.27 in the previous year[57]. - The company aims to increase R&D investment to enhance technology and reduce production costs, while developing customized products to improve market competitiveness[82]. Risk Management - The company faces risks from raw material price fluctuations, which could impact market competitiveness and operating performance[76]. - The company has a high customer concentration risk, with the top five customers accounting for a significant portion of revenue[77]. - The company is exposed to market competition risks due to the low industry concentration and potential new entrants[77]. - The company is actively managing risks associated with customer relationships and market dynamics[77]. Compliance and Governance - The company has established a quality control system, but risks remain regarding food safety and product quality[77]. - The company is committed to timely compliance with evolving regulations related to food safety and environmental protection to avoid penalties[80]. - The company has implemented strict environmental protection measures in compliance with various environmental laws, promoting energy conservation and emission reduction initiatives[100]. Shareholder Information - The total number of common shareholders at the end of the reporting period is 43,400[130]. - The top five shareholders collectively hold 358,188,609 shares, accounting for 38.28% of the total share capital[130]. - The company reported a total share count of 935,625,600, with 76.31% being unrestricted shares and 23.69% being restricted shares[128]. Financial Reporting and Audit - The financial report for the first half of 2023 has not been audited[140]. - The financial statements are prepared in accordance with the Chinese Accounting Standards, ensuring a true and complete reflection of the company's financial status[177].