中信证券股份有限公司关于山东龙大美食股份有限公司 募集资金存放与使用情况的专项核查报告 中信证券股份有限公司（以下简称"中信证券"或"保荐人"）作为山东龙 大美食股份有限公司（以下简称"龙大美食"或"公司"）2021 年非公开发行股 票的保荐人，持续督导期截止至 2022 年 12 月 31 日。中信证券已于 2023 年 4 月 出具了《中信证券股份有限公司关于山东龙大美食股份有限公司持续督导保荐总 结报告书》。因龙大美食的募集资金尚未使用完毕，保荐人仍需对公司募集资金 的使用和管理继续履行督导义务。2024 年度，龙大美食尚未使用完毕的募集资 金包括 2020 年公开发行可转换公司债券和 2021 年非公开发行股票的募集资金。 中信证券根据《证券发行上市保荐业务管理办法（2025 年修订）》《深圳证 券交易所股票上市规则（2024 年修订）》《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（2022 年修订）》《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》等有关规定的要求，对公司 2024 年度募集资金存放与使用情况进行了核查，具体情况如下： 一、募集资金 ...

山东龙大美食股份有限公司 2024 年度 募集资金年度存放与使用情况 的鉴证报告 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.mof.gov.cn）"进行变 。 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.mof.eov.co）"进行了 专项鉴证报告 众会字(2025) 第 00505 号 山东龙大美食股份有限公司全体股东: 我们审核了后附的山东龙大美食股份有限公司(以下简称"龙大美食")编制的《山东龙大 美食股份有限公司 2024 年度募集资金年度存放与使用情况的专项报告》(以下简称"专项报 告")。 一、管理层对专项报告的责任 提供真实、合法、完整的相关资料,按照中国证券监督管理委员会《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《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》及相关格式指引等规定编制专项 报告,并保证其内容真实、准确、完整,不存在虚假记录、误导性陈述或重大遗漏是龙大美 食管理层的责任。 二、注册会计师的责任 我们的责任是在实施鉴证工作的基础上对专项 ...

内部控制审计报告 众会字(2025)第 00502 号 山东龙大美食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,我们审计了山 东龙大美食股份有限公司(以下简称"龙大美食")2024 年 12 月 31 日的财务报告内部控制 的有效性。 一、管理层对内部控制的责任 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,并评价其有效性是龙大美食董事会的责任。 二、注册会计师的责任 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,由于情况的变化 可能导致内部控制变得不恰当,或对控制政策和程序遵循的程度降低,根据内部控制审计结 果推测未来内部控制的有效性具有一定风险。 四、财务报告内部控制审计意见 我们认为,龙大美食于 2024年12月 31 日按照《企业内部控制基本规范》和相关规定 在所有重大方面保持了有效的财务报告内部控制。 此码用于证明该 ...

山东龙大美食股份有限公司 2024 年度 营业收入扣除情况 专项审核报告 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.mof.gov.cn）"进行查 您可 专项审核报告 众会字(2025)第 05245 号 山东龙大美食股份有限公司全体股东: 我们接受委托,审计了山东龙大美食股份有限公司(以下简称"龙大美食")2024年度 的财务报表,包括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、合并及公司股东权益变动表以及相关财务报表附注,并于 2025年4月25日出具了众会字(2025)第 00501 号审计报告。同时,我们审核了后附的龙 大美食 2024 年度营业收入扣除情况表。 一、管理层的责任 龙大美食管理层的责任是提供真实、合法、完整的相关资料,按照《深圳证券交易所上 市规则》以及《深圳证券交易所上市公司自律监管指南第1 号 -- 业务办理》等要求编制营 业收入扣除情况表,并保证其内容真实、准确、完整,不存在虚假记录、误导性陈述或重大 遗漏。 二、注册会计师的责任 我们的责任是对龙大美食 2024 年度营业收入中是否存在 ...

山东龙大美食股份有限公司 2024 年度 非经常性损益 专项审核报告 de the 日报: 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.cnn.f.gov.cn）"进行查验 报 专项审核报告 众会字(2025)第 00503 号 山东龙大美食股份有限公司全体股东: 我们接受委托,审计了山东龙大美食股份有限公司(以下简称 "龙大美食")2024年 度的财务报表,包括 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、合并及公司股东权益变动表以及相关财务报表附注,并于 2025年4月25日出具了众会字(2025)第00501 号审计报告。同时,我们审核了后附的龙 大美食 2024年度非经常性损益明细表。 一、管理层的责任 龙大美食管理层的责任是提供真实、合法、完整的相关资料,按照中国证券监督管理委 员会发布的《公开发行证券的公司信息披露解释性公告第1 号 -- 非经常性损益 》、《深圳 证券交易所上市规则》以及《深圳证券交易所上市公司自律监管指南第1号 -- 业务办理》 等要求编制非经常性损益明细表,并保证其内容真实、准 ...

山东龙大美食股份有限公司 2024 年度财务报表及审计报告 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.gov.cn）"进行查查 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.mc.egv.cn） "进行查查 | 目 | 录 | | | --- | --- | --- | | 内容 | | 页码 | | 审计报告 | | 1 | | 合并资产负债表 | | રે | | 公司利润表 | | 7 | | 合并现金流量表 | | 8 | | 合并所有者权益变动表 | | 9 | | 公司资产负债表 | | 11 | | 公司利润表 | | 13 | | 公司现金流量表 | | 14 | 公司所有者权益变动表 财务报表附注 17 I ર 审计报告 众会字(2025)第 00501 号 山东龙大美食股份有限公司全体股东: 一、对财务报表出具的审计报告 (一)审计意见 我们审计了山东龙大美食股份有限公司(以下简称龙大美食)财务报表,包括 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、合并 ...

Financial Performance - The company's operating revenue for 2024 was ¥10,989,671,145.22, a decrease of 17.49% compared to ¥13,318,473,211.90 in 2023[6]. - The net profit attributable to shareholders for 2024 was ¥21,617,644.76, a significant recovery from a loss of ¥1,538,353,704.08 in 2023, representing a 101.41% increase[6]. - The cash flow from operating activities improved to ¥393,300,577.06 in 2024, a 166.81% increase from a negative cash flow of ¥588,718,478.69 in 2023[6]. - The basic earnings per share for 2024 was ¥0.02, compared to a loss of ¥1.43 per share in 2023, marking a 101.40% improvement[6]. - The total assets at the end of 2024 were ¥5,879,447,058.14, down 6.93% from ¥6,317,538,408.46 at the end of 2023[6]. - The company achieved operating revenue of 10.99 billion yuan, a year-on-year decrease of 17.49%, while net profit attributable to shareholders was 22 million yuan, an increase of 101.41% year-on-year[44]. - The slaughtering industry accounted for 81.81% of total revenue, generating ¥8.99 billion, down 6.65% from ¥9.63 billion[50]. - The food segment generated revenue of 1.90 billion yuan, down 14.45% year-on-year, but its proportion of total revenue increased from 16.69% to 17.31%, with a gross margin of 11.23%, up 1.11% year-on-year[44]. Business Operations - The company has a total of 13 wholly-owned subsidiaries and several controlling subsidiaries in the food industry[10]. - The company has seen a quarterly revenue trend with Q4 2024 revenue at ¥2,975,577,525.96, showing stability in the latter half of the year[22]. - The company’s sales model is primarily through distribution channels, accounting for 79.79% of total sales, while direct sales account for 20.21%[34]. - The company has established long-term partnerships with major clients such as Haidilao and KFC, enhancing its market presence[32]. - The company has developed over 100 new clients in the West Fast channel, contributing to the growth of its food business[47]. - The company has introduced new products in the leisure food segment, including crispy meat products and various flavored sausages, aiming to expand its market presence[63]. Research and Development - The company’s R&D focuses on product design, flavor innovation, and quality control to meet market demands[32]. - The company has established three major R&D centers in Shandong, Shanghai, and Sichuan, resulting in 8 invention patents and 15 utility model patents[41]. - New product launches included "Dragon Big Fresh Meat Sausage," which achieved sales of 10 million yuan within a month and a half, and "Sauce-flavored Beef," with monthly sales exceeding 2 million yuan[45]. Market Trends and Industry Insights - The pre-prepared food industry in China has a penetration rate of only 10%-15%, indicating substantial growth potential compared to over 60% in the US and Japan[28]. - The Shandong provincial government aims to increase the number of market entities in the pre-prepared food sector to over 8,000 and achieve an industry chain output value exceeding ¥6,600 billion by 2027[28]. - In 2024, the national pig output is projected to be 57.06 million tons, with a decrease of 3.31% in the number of pigs slaughtered compared to 2023[29]. - The average price of pigs in 2024 is expected to be 16.7 yuan/kg, an increase of 12.1% from 14.9 yuan/kg in 2023[29]. Financial Management and Governance - The company reported a plan not to distribute cash dividends, issue bonus shares, or increase capital from reserves for the fiscal year 2024[4]. - The company’s financial report is guaranteed to be true, accurate, and complete by its board of directors and senior management[4]. - The company has established a governance structure that complies with the requirements of the Company Law and the Shenzhen Stock Exchange, ensuring transparency and accountability in operations[95]. - The board of directors consists of 7 members, including 3 independent directors, and has established specialized committees to provide professional opinions for decision-making[96]. - The company has implemented a transparent performance evaluation and incentive mechanism for its directors and senior management, ensuring compliance with legal standards[98]. Environmental and Social Responsibility - The company has established a strict food safety assurance system and traceability system, implementing 12 key processes from raw material procurement to retail, ensuring food safety compliance[149]. - The company has allocated food supplies worth 300,000 yuan to disaster-stricken areas in response to a flood in July 2024, demonstrating its commitment to social responsibility[150]. - The company has implemented various control measures to prevent fraud and ensure compliance with accounting standards[130]. - The company has established emergency response plans for environmental incidents, enhancing its capability to manage pollution events[141]. Employee and Stakeholder Engagement - The company actively engages with investors and stakeholders through various communication channels to discuss operational performance and future plans[91]. - The company has conducted a systematic optimization of its compensation system to attract and retain talent, ensuring fairness and competitiveness[122]. - The company actively engages in employee wellness programs and organizes various activities to enhance employee morale and cohesion[148]. Future Outlook and Strategic Initiatives - The company plans to launch a new black pig product line in 2024, enhancing its product differentiation strategy[48]. - The company is focusing on optimizing its product structure and reducing low-margin business scales to improve overall profitability[44]. - The company is exploring potential mergers and acquisitions to further strengthen its market position[182]. - The company is expanding its market presence with a new strategy aimed at increasing distribution channels, targeting a 10% market share increase by the end of 2024[181].

Revenue and Profit - The company's revenue for Q1 2025 was CNY 2,548,633,936.68, representing a 1.01% increase compared to CNY 2,523,176,556.28 in the same period last year[6] - Net profit attributable to shareholders decreased by 85.85% to CNY 4,293,625.45 from CNY 30,348,718.37 year-on-year[6] - Net profit for the current period was ¥5,927,087.23, down significantly from ¥29,657,335.20 in the previous period, reflecting a decline of approximately 80%[20] - The company reported a significant decrease in net profit after deducting non-recurring gains and losses, down 89.60% to CNY 3,134,347.32[6] - The company reported a decrease in basic earnings per share to ¥0.004 from ¥0.03, indicating a decline of approximately 87%[20] Cash Flow - The net cash flow from operating activities improved by 40.76%, reaching CNY -84,055,644.16 compared to CNY -141,897,535.08 in the previous year[6] - The net cash flow from operating activities was negative at -¥84,055,644.16, an improvement from -¥141,897,535.08 in the previous period[21] - Cash inflow from operating activities totaled ¥3,001,231,753.59, up from ¥2,026,006,598.81 in the previous period, representing an increase of approximately 48%[21] - The company’s cash flow from investment activities improved significantly, with a net cash flow of CNY -8,907,669.69, an 89.03% increase compared to the previous year[10] Assets and Liabilities - Total assets at the end of the reporting period were CNY 5,976,231,808.85, a 1.65% increase from CNY 5,879,447,058.14 at the end of the previous year[6] - The total assets of Shandong Longda Food Co., Ltd. as of March 31, 2025, amounted to CNY 5,976,231,808.85, an increase from CNY 5,879,447,058.14 at the beginning of the period[16] - Current assets increased to CNY 2,554,862,215.64 from CNY 2,526,523,266.25, reflecting a growth of approximately 1.35%[16] - Total liabilities increased to CNY 4,311,263,417.25 from CNY 4,218,176,140.08, representing a growth of approximately 2.2%[17] - The company’s total liabilities increased, with lease liabilities rising by 156.79% to CNY 123,552,304.03 due to new leasing arrangements[10] - The total liabilities and equity increased to ¥5,976,231,808.85 from ¥5,879,447,058.14, showing a growth of about 1.6%[18] Equity and Borrowings - The company's total equity remained stable at CNY 1,664,968,391.60, with no significant changes reported[17] - The company’s total equity attributable to shareholders increased slightly to ¥1,507,577,942.75 from ¥1,503,284,266.32[18] - Short-term borrowings were reported at CNY 1,651,126,250.34, slightly up from CNY 1,629,824,663.47, indicating a marginal increase[17] - The company’s long-term borrowings decreased to CNY 236,816,541.91 from CNY 272,316,541.91, reflecting a reduction of approximately 13.0%[17] Research and Development - Research and development expenses increased by 60.46% to CNY 2,278,635.36, reflecting higher investment in R&D[10] - Research and development expenses were relatively stable at ¥2,278,635.36 compared to ¥2,320,023.95 in the previous period[19] Inventory and Receivables - Inventory decreased to CNY 942,436,290.26 from CNY 994,358,007.81, reflecting a decline of about 5.2%[16] - The company reported accounts receivable of CNY 439,979,006.39, which is an increase from CNY 428,734,055.32, showing a growth of approximately 2.9%[16] Other Financial Metrics - The weighted average return on equity decreased to 0.32% from 2.29% year-on-year[6] - The company recorded a significant increase in credit impairment losses to ¥32,190,211.93 from a recovery of -¥1,807,460.32 in the previous period[19]

龙大美食（002726）公告，2024年营业收入109.9亿元，同比下降17.49%。归属于上市公司股东的净利 润2161.76万元，去年同期为净亏损15.38亿元。基本每股收益0.02元/股。公司计划不派发现金红利，不 送红股，不以公积金转增股本。 ...

证券代码：002726 证券简称：龙大美食 公告编号：2025-014 债券代码：128119 债券简称：龙大转债 山东龙大美食股份有限公司 关于为子公司提供担保的进展公告 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、担保情况概述 2023 年 12 月 18 日，山东龙大美食股份有限公司（以下简称"公司"）召开 2023 年第四次临时股东大会，审议通过了《关于公司 2024 年度对外担保额度 预计的议案》，同意公司 2024 年度对合并报表范围内下属公司提供不超过 60 亿 元担保总额度（该预计担保额度可循环使用），用于满足公司下属公司生产经营 资金的需要。其中，公司对资产负债率为 70%以上（含 70%）的下属公司提供 的担保额度为 40 亿元，对资产负债率低于 70%的下属公司提供的担保额度 20 亿元。有效期为股东大会审议通过之日起至 2024 年年度股东大会召开之日止。 具体内容详见 2023 年 12 月 1 日公司在《中国证券报》《证券时报》《证券日报》 《上海证券报》及巨潮资讯网（www.cninfo.com.cn）上披露的《山东龙大美 ...