中审亚太会计师事务所（特殊普通合伙） China Audit Asia Pacific Certified Public Accountants LLP 关于加加食品集团股份有限公司 非经营性资金占用及其他关联资金往来情况 汇总表的专项审核报告 中国·北京 BEIJING CHINA 关于加加食品集团股份有限公司 非经营性资金占用及其他关联资金往来情况汇总表 的专项审核报告 中审亚太审字(2025)000797 号 加加食品集团股份有限公司全体股东: 我们接受委托,在审计了加加食品集团股份有限公司(以下简称"加加食品 公司")2024年12月 31 目的合并及公司资产负债表,2024年度的合并及公司利 润表、合并及公司现金流量表和合并及公司股东权益变动表以及财务报表附注的 基础上,对后附的《上市公司 2024年度非经营性资金占用及其他关联资金往来 情况汇总表》(以下简称"汇总表")进行了专项审核。 按照中国证券监督管理委员会印发的《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》(证监会公告[2022]26号)等有关规定,编制 和披露汇总表、提供真实、合法、完整的审核证据是加加食品公 ...

中审亚太会计师事务所（特殊普通合伙） China Audit Asia Pacific Certified Public Accountants LLP 关于加加食品集团股份有限公司 2024 年度财务报表非标准审计意见 的专项说明 中国·北京 BEIJING CHINA China Audit Asia Pacific Certified Public Accountants LLF 关于加加食品集团股份有限公司 2024 年度财务报表非标准审计意见的专项说明 中审亚太审字(2025)000798 号 深圳证券交易所: 我们接受委托,对加加食品集团股份有限公司(以下简称"加加食品公司") 2024 年度财务报表进行了审计,并于 2025年4月27日出具了保留意见的审计报 告(报告编号:中审亚太审字(2025)000795 号)。根据中国证券监督管理委员 会《公开发行证券的公司信息披露编报规则第 14 号 -- 非标准审计意见及其涉及 事项的处理》、《监管规则适用指引-审计类第 1 号》和《深圳证券交易所股票上 市规则》等相关要求,就相关事项说明如下: 一、合并财务报表整体的重要性水平 我们在审计中使用的 2 ...

中审亚太会计师事务所（特殊普通合伙） China Audit Asia Pacific Certified Public Accountants LLP 关于加加食品集团股份有限公司 2024 年度营业收入扣除事项 的专项审核报告 中国·北京 BEIJING CHINA 我们接受委托,在审计了加加食品集团股份有限公司(以下简称"加加食品 公司"）2024年 12月 31日的合并及公司资产负债表,2024年度的合并及公司利 润表、合并及公司现金流量表和合并及公司股东权益变动表以及财务报表附注的 基础上,审核了后附的《加加食品集团股份有限公司 2024 年度营业收入扣除情 况表》。 目 录 | 一、专项审核报告 | 1-2 | | --- | --- | | 二、2024年度营业收入扣除情况明细表 | 3 | China Audit Asia Pacific Certified Public Accountants LLR 关于加加食品集团股份有限公司 2024 年度营业收入扣除事项的专项审核报告 中审亚太审字(2025)000799 号 加加食品集团股份有限公司全体股东: 一、管理层的责任 根据《深圳证券交易所 ...

Financial Performance - The company's operating revenue for 2024 was ¥1,300,831,212.04, a decrease of 10.52% compared to ¥1,453,834,677.98 in 2023[22]. - The net profit attributable to shareholders was -¥242,866,751.56, representing a decline of 26.83% from -¥191,496,840.47 in the previous year[22]. - The total assets at the end of 2024 were ¥2,314,470,097.53, down 13.21% from ¥2,666,768,207.49 at the end of 2023[22]. - The net assets attributable to shareholders decreased by 10.00% to ¥1,891,310,051.02 from ¥2,101,570,894.62 in 2023[22]. - The basic and diluted earnings per share were both -¥0.21, a decrease of 23.53% from -¥0.17 in the previous year[22]. - The weighted average return on net assets was -12.26%, worsening from -8.69% in 2023[22]. - The total operating revenue for the reporting period was ¥1,300,831,212.04, a decrease of 10.52% compared to the same period last year[34]. - The net profit attributable to shareholders of the listed company was -¥242,866,751.56, representing a decline of 26.83% year-on-year[34]. - The operating profit for the period was -¥227,154,293.55, down 19.09% from the previous year[34]. - The total profit for the period was -¥225,257,509.91, a decrease of 16.61% compared to the same period last year[34]. Cash Flow and Investment - The net cash flow from operating activities improved to ¥8,504,325.16, a significant increase of 106.13% compared to -¥138,817,008.98 in 2023[22]. - The company reported a net cash flow from operating activities of ¥109,696,817.17 in the first quarter, but negative cash flows in subsequent quarters[26]. - The company reported a significant decrease in commissioned processing volume for MSG, down 69.47% due to environmental issues affecting production[51]. - The company achieved a net cash flow from investment activities increased dramatically by 5,421.30%, from -¥3,178,402.11 to ¥169,132,214.47[86]. - Cash and cash equivalents increased by 309.71%, from -¥46,837,285.21 to ¥98,222,148.77[85]. Market and Product Strategy - The company has launched a "reduced salt" product line to meet consumer demand for healthier options, which has received positive market feedback[32]. - The company continues to focus on the "1+1" brand strategy, with "Jia Jia" centered on condiments and "Pan Zhong Can" focused on edible oils[40]. - The company is advancing its "12345" product strategy, emphasizing low-sodium products and expanding its market presence in various condiment categories[40]. - The company is recognized as a leading brand in the condiment industry and is one of the earliest adopters of smart manufacturing[33]. - The condiment industry is characterized by stable demand and does not exhibit significant seasonal fluctuations, providing a consistent revenue stream for the company[33]. Challenges and Risks - The report indicates that the company has faced uncertainties regarding its ability to continue as a going concern[22]. - The company faces challenges such as increased competition and market concentration within the condiment industry, necessitating ongoing innovation and adaptation[32]. - The company has outlined potential risks and countermeasures in its future development outlook section[5]. - The company faces risks from raw material price fluctuations, particularly for soybeans and wheat, and has established a procurement decision committee to manage these risks[111]. - The company is experiencing intensified competition in the seasoning industry, which may lead to stagnant market share growth, prompting the adoption of various strategic initiatives[111]. Research and Development - Research and development expenses increased by 9.68% to CNY 24.14 million, reflecting the company's commitment to innovation[62]. - The company has completed research on the secondary fermentation process for soy sauce, significantly improving the amino nitrogen content by 5.34%[81]. - A new multi-functional fermentation strain has been developed to enhance flavor and prevent spoilage in low-salt soy sauce, ensuring a longer shelf life[81]. - The company is focusing on the development of key technologies for the fermentation of Hunan-style soy sauce, addressing the lack of functional strains and enhancing flavor characteristics[81]. - R&D investment increased by 9.68% from ¥22,006,949.33 to ¥24,136,581.71, representing 1.86% of operating revenue in 2024, up from 1.51% in 2023[83]. Governance and Compliance - The company received a negative internal control audit report for 2023, leading to a risk warning for its stock, which will be renamed "ST 加加" with a trading limit reduced from 10% to 5%[112]. - The independent auditor issued a qualified opinion on the financial report, highlighting issues with internal control over related party transactions[143]. - The company has committed to enhancing compliance awareness and improving its internal control system to prevent future incidents[112]. - The board of directors consists of 5 members, including 2 independent directors, ensuring compliance with legal requirements and effective governance[123]. - The company has established a transparent performance evaluation system to motivate employees and improve management accountability[124]. Environmental Responsibility - The company has implemented strict management measures in procurement, production, and sales to mitigate food safety risks, achieving ISO9001 and ISO22000 certifications[111]. - The Group's wastewater treatment station invested CNY 18 million with a designed capacity of 1,200 tons/day, achieving an actual treatment volume of 223,308 tons in 2024, with average COD concentration at 139.388 mg/L and NH3-N concentration at 1.311 mg/L[175]. - The Group's environmental protection investment for 2024 totaled CNY 6,344,125.74, with environmental tax payments amounting to CNY 212,266.78, leading to a total of CNY 6,556,392.52[180]. - The company achieved a 100% compliance rate in environmental governance, with no complaints reported during inspections[184]. - The company has maintained a zero-accident record in safety production for 2024, supported by eight safety measures and a comprehensive responsibility system[185]. Shareholder Relations - The company has established a dedicated investor relations management system to facilitate communication and address investor inquiries effectively[125]. - The company ensures that all shareholders have equal rights and opportunities to participate in shareholder meetings and decision-making processes[122]. - The company actively engages in investor relations management, with the chairman responsible for these activities to enhance communication with investors[125]. - The company has committed to not engaging in any competitive business that conflicts with its main operations during its tenure as the largest shareholder[191]. - The company guarantees the independence of Jiajia Food Group's senior management and financial personnel, ensuring they do not hold positions or receive salaries from other entities controlled by China Orient[189].

Revenue and Profit - The company's revenue for Q1 2025 was ¥420,205,051.94, a decrease of 13.76% compared to ¥487,255,291.18 in the same period last year[5]. - Net profit attributable to shareholders increased by 129.63% to ¥15,077,943.71 from ¥6,566,306.80 year-on-year[5]. - Total operating revenue decreased to ¥420,205,051.94 from ¥487,255,291.18, representing a decline of approximately 13.8% year-over-year[18]. - Net profit for the period increased to ¥15,077,867.16 from ¥5,447,482.46, marking a significant increase of approximately 176.5% year-over-year[19]. - Earnings per share (basic and diluted) improved to ¥0.014 from ¥0.006, reflecting a 133.3% increase[20]. Cash Flow - The net cash flow from operating activities decreased by 23.28% to ¥84,161,506.52, down from ¥109,696,817.17 in the previous year[5][11]. - Cash flow from operating activities decreased to ¥84,161,506.52 from ¥109,696,817.17, a decline of about 23.3% year-over-year[21]. - Cash inflow from investment activities totaled $98,081,009.94, compared to $7,127,425.57 in the previous period, indicating a significant increase[22]. - Cash outflow from investment activities amounted to $68,873,446.45, up from $7,520,758.25, reflecting increased investment efforts[22]. - Net cash flow from investment activities was $29,207,563.49, a recovery from a negative cash flow of $393,332.68 in the prior period[22]. - Cash inflow from financing activities reached $90,000,000.00, down from $130,000,000.00, suggesting a decrease in borrowing[22]. - Cash outflow from financing activities was $135,054,958.04, compared to $83,264,435.68, indicating higher debt repayments and distributions[22]. - Net cash flow from financing activities showed a deficit of $45,054,958.04, contrasting with a positive cash flow of $46,735,564.32 previously[22]. - The net increase in cash and cash equivalents was $68,314,111.97, compared to $156,039,048.81 in the previous period, showing a decline in cash generation[22]. - The ending balance of cash and cash equivalents stood at $262,757,120.42, up from $252,259,108.49, indicating a stable cash position[22]. Assets and Liabilities - Total assets at the end of the reporting period were ¥2,307,289,189.86, a slight decrease of 0.31% from ¥2,314,470,097.53 at the end of the previous year[5]. - The total current assets amount to 734,124,415.67 yuan, an increase from 651,601,739.31 yuan at the beginning of the period[15]. - Total non-current assets decreased to 1,573,164,774.19 yuan from 1,662,868,358.22 yuan[15]. - The total current liabilities are 354,888,984.93 yuan, a slight decrease from 357,747,040.97 yuan[15]. - Total liabilities decreased slightly to ¥420,182,917.16 from ¥426,163,979.28, a decrease of about 1.0%[16]. - Total equity attributable to shareholders decreased marginally to ¥1,890,110,282.02 from ¥1,891,310,051.02, a decrease of approximately 0.1%[16]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period is 19,117[12]. - The largest shareholder, China Orient Asset Management Co., Ltd., holds 23.42% of shares, totaling 269,840,000 shares[12]. - Hunan Excellent Investment Co., Ltd. holds 18.79% of shares, totaling 216,419,200 shares[12]. Investment Income - The company reported a significant increase in investment income, rising by 479.63% to ¥316,695.99 from ¥54,637.29 year-on-year[9]. - The company reported a significant increase in investment income to ¥316,695.99 from ¥54,637.29, reflecting a growth of approximately 478.5% year-over-year[19]. Other Financial Metrics - The weighted average return on equity improved to 0.80%, up from 0.32% in the previous year[5]. - The company experienced a 30.76% reduction in short-term borrowings, decreasing to ¥90,119,625.00 from ¥130,160,708.32[7]. - The company reported a 58.41% increase in accounts payable, which rose to ¥122,803,601.75 from ¥77,523,145.09 year-on-year[7]. - Deferred income decreased to ¥40,643,522.80 from ¥42,326,394.03, a reduction of approximately 4.0%[16]. - Other comprehensive income after tax showed a negative figure of -¥54,164,300.99 compared to -¥44,775,160.46 in the previous period[19]. Accounting Standards - The company has not yet audited its first-quarter report for 2025, which may impact the reliability of the financial data presented[23]. - The company will implement new accounting standards starting in 2025, which may affect future financial reporting[23].

Group 1 - The core viewpoint of the articles emphasizes the collaboration between JiaJia Food and Guangdong Wanmin Commercial to promote a "reduce salt" theme through various consumer engagement activities [1] - The new national food safety standard GB7718-2025 prohibits the use of terms like "no added" or "zero added" on food labels, set to be implemented on March 16, 2027 [3] - The World Health Organization and Chinese dietary guidelines recommend a daily salt intake of no more than 5 grams for adults, aligning with the "Three Reductions and Three Health" policy promoted by the National Health Commission [3] Group 2 - JiaJia Food has been a pioneer in the industry by introducing the "reduced salt soy sauce" in 2019, leading the trend towards salt reduction [5] - The newly launched "reduced salt premium soy sauce" achieves a 35% reduction in salt while maintaining premium flavor and quality, utilizing patented technology [6] - JiaJia Food aims to accelerate its salt reduction strategy by focusing on consumer health needs and driving product innovation, contributing to the health of the nation [6]

证券代码：002650 证券简称：ST 加加 公告编号：2025-031 加加食品集团股份有限公司 关于控股子公司变更法定代表人并完成工商变更登记的公告 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。 加加食品集团股份有限公司（以下简称"公司"）2025 年 4 月 23 日收到控股 子公司湖南加加一佰鲜食品有限公司（以下简称"加加一佰鲜"）、加加食品供应 链(湖南)有限公司（以下简称"加加供应链（湖南）"）的通知，因业务发展需要， 加加一佰鲜、加加供应链（湖南）分别对其法定代表人进行了变更，并完成了工 商变更登记备案工作，取得了市场监督管理局换发的《营业执照》。具体情况如 下： 二、新取得的营业执照的基本信息 1、湖南加加一佰鲜食品有限公司 统一社会信用代码：91430100MABM32BM93 类型：有限责任公司(自然人投资或控股) 法定代表人：黎跃凯 注册资本：壹仟万元整 成立日期：2022 年 05 月 12 日 主体 变更事项 变更前 变更后 湖南加加一佰 鲜食品有限公 司 法定代表人 周建文 黎跃凯 加加食品供应 链(湖南)有限 公司 法定代表人 ...

Group 1 - The core point of the announcement is the change of the legal representative of the subsidiary, Jiajia Food (Hunan) Co., Ltd., which has been completed and registered with the local market supervision authority [1][2]. - The new legal representative is Li Yuekai, and the registered capital of the subsidiary is 50 million yuan [1]. - The business scope includes food production and sales, subject to necessary approvals [1]. Group 2 - The change in the legal representative is based on the operational development needs of the subsidiary and will not lead to significant changes in the company's main business or have a major impact on its financial and operational status [2].

证券代码：002650 证券简称：ST 加加 公告编号：2025-030 加加食品集团股份有限公司 关于控股子公司变更法定代表人并完成工商变更登记的公告 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。 住所：湖南省长沙市开福区望麓园街道芙蓉中路一段 478 号运达国际广场 701 号 经营范围：许可项目：食品生产；食品销售（依法须经批准的项目，经相关 部门批准后方可开展经营活动，具体经营项目以相关部门批准文件或许可证件为 准）。 一、本次工商变更情况 主体 变更事项 变更前 变更后 加加食品（湖南）有限公司 法定代表人 周建文 黎跃凯 三、本次变更对公司的影响 上述控股子公司变更法定代表人，是基于控股子公司经营发展需要，不会导 致公司主营业务发生重大变化，不会对公司财务及经营状况产生重大影响。 四、备查资料 1、《加加食品（湖南）有限公司营业执照》 加加食品集团股份有限公司（以下简称"公司"） 2025 年 4 月 18 日收到控股 子公司加加食品（湖南）有限公司（以下简称"加加（湖南）公司"）的通知，因 业务发展需要，加加（湖南）公司对其法定代表人进行了变更 ...

证券代码：002650 证券简称：ST 加加 公告编号：2025-029 加加食品集团股份有限公司 关于全资子公司变更法定代表人并完成工商变更登记的公告 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。 加加食品集团股份有限公司（以下简称"公司"） 2025 年 4 月 14 日收到全资 子公司加加食品（宁夏）生物科技有限公司（以下简称"加加（宁夏）公司"）的 通知，因业务发展需要，加加（宁夏）公司对其法定代表人进行了变更，并完成 了工商变更登记备案工作，取得了青铜峡市市场监督管理局换发的《营业执照》。 具体情况如下： 二、新取得的营业执照的基本信息 名称：加加食品（宁夏）生物科技有限公司 统一社会信用代码：91640381MAC71EDCXJ 类型：有限责任公司（非自然人投资或控股的法人独资） 法定代表人：黎跃凯 注册资本：贰仟万圆整 成立日期：2023 年 02 月 01 日 住所：宁夏回族自治区吴忠市青铜峡市瞿靖镇蒋西村小大公路北 经营范围：许可项目：食品生产；食品销售；饲料生产；肥料生产；粮食收 购（依法须经批准的项目，经相关部门批准后方可开展经营活动） ...