嘉美食品包装(滁州)股份有限公司 2024 年度财务报表审计报告 天衡审字(2025)00735 号 天衡会计师事务所(特殊普通合伙) ： 所用具 审计报告 天衡审字(2025)00735 号 嘉美食品包装(滁州) 股份有限公司全体股东: 一、审计意见 我们审计了嘉美食品包装〈滁州）股份有限公司(以下简称"嘉美包装")财务报表,包 括2024年12月31日的合并及母公司资产负债表,2024年度的合并及母公司利润表、合并及母 公司现金流量表、合并及母公司所有者权益变动表以及相关财务报表附注。 我们认为,后附的财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了 嘉美包装2024年12月31日的合并及母公司财务状况以及2024年度的合并及母公司经营成果 和现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的"注册会计师对 财务报表审计的责任"部分进一步阐述了我们在这些准则下的责任。按照中国注册会计师职 业道德守则,我们独立于嘉美包装,并履行了职业道德方面的其他责任。我们相信,我们获 取的审计证据是充分、适当的,为发表审计意见提供了基础。 三、关键审计事项 关键 ...

关于嘉美食品包装（滁州）股份有限公司 2024 年度非经营性资金占用及其他关联资金 往来情况的专项说明 天衡专字(2025)00415 号 天衡专字(2025)00415 号 天衡会计师事务所（特殊普通合伙） 您可使用手机"扫一扫"或进入 比码用于证明该审计报告是否由具有执业许可的会计师 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.mof.gov.cn） 关于嘉美食品包装(滁州)股份有限公司 2024 年度非经营性资金占用及其他关联资金往来情况的 专 项 说 明 嘉美食品包装(滁州) 股份有限公司全体股东: 我们接受委托,审计了嘉美食品包装(滁州)股份有限公司(以下简称"贵公司")2024 年度财务报表,并出具了天衡审字(2025)00735 号无保留意见审计报告。 根据中国证券监督管理委员会《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》的要求及深圳证券交易所《深圳证券交易所上市公司自律监管指南第 1 号 -- 业务办理》的规定,贵公司管理层编制了后附的 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")。如实编制 ...

嘉美食品包装(滁州)股份有限公司 2024 年度内部控制审计报告 天衡专字(2025)00417 号 天衡会计师事务所(特殊普通合伙) 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.mof.gov.cn) 内部控制审计报告 天衡专字(2025)00417 号 嘉美食品包装(滁州) 股份有限公司全体股东: 按照《企业内部控制审计指引》及中国注册会计师职业准则的相关要求,我们审计了嘉 美食品包装(滁州)股份有限公司(以下简称"嘉美包装")2024年12月31日的财务报告 内部控制的有效性。 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,嘉美包装于 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。 合伙) 2025年4月24日 中国注册会计师:傅磊 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制应用指引》 ...

嘉美食品包装(滁州)股份有限公司 募集资金年度存放与使用情况鉴证报告 天衡专字 (2025) 00416 号 天衡会计师事务所(特殊普通合伙) 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.mof.gov.cn） 嘉美食品包装(滁州)股份有限公司 募集资金年度存放与使用情况鉴证报告 天衡专字(2025)00416 号 嘉美食品包装(滁州)股份有限公司全体股东: 我们审核了后附的嘉美食品包装(滁州)股份有限公司(以下简称"嘉美包装")董事会 编制的《2024年度募集资金存放与使用情况的专项报告》(以下简称"募集资金专项报告")。 一、董事会的责任 嘉美包装董事会的责任是提供真实、合法、完整的相关材料,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《深 圳证券交易所上市公司自律监管指南第2号 -- 公告格式》的要求编制募集资金专项报告, 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。 二、注册会计师的责任 我 ...

中泰证券股份有限公司 关于嘉美食品包装（滁州）股份有限公司 2024 年度募集资金存放与使用情况的核查意见 中泰证券股份有限公司（以下简称"中泰证券"、"保荐机构"）作为嘉美食 品包装（滁州）股份有限公司（以下简称"嘉美包装"、"公司"）向不特定对象 发行可转换公司债券的保荐机构，根据《证券发行上市保荐业务管理办法》《深 圳证券交易所股票上市规则》《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》《深圳证券交易所上市公司自律监管指引第 1 号——主 板上市公司规范运作》等法律法规的要求，对公司 2024 年度募集资金存放与使 用情况进行了认真、审慎的核查。核查的具体情况如下： 一、公司募集资金基本情况 （一）实际募集资金金额、资金到位时间 经中国证券监督管理委员会《关于核准嘉美食品包装（滁州）股份有限公司 公开发行可转换公司债券的批复》（证监许可﹝2020﹞2301 号）核准，嘉美包装 于 2021 年 8 月 9 日向不特定对象发行了 7,500,000 张可转换公司债券（以下简称 "可转债"），每张面值为 100 元，发行总额为人民币 750,000,000 元，扣除发行相 关费用 ...

嘉美食品包装（滁州）股份有限公司 独立董事 2024 年度述职报告 本人作为嘉美食品包装（滁州）股份有限公司（以下简称"公司"）的独立 董事，严格按照《中华人民共和国公司法》《上市公司独立董事管理办法》《深圳 证券交易所股票上市规则》等法律法规和《公司章程》《独立董事工作制度》的 规定，勤勉、忠实、尽责地履行职责，充分发挥独立董事作用，维护公司整体利 益和全体股东尤其是中小股东的合法权益。现就 2024 年度履职情况作简要报告： 一、 独立董事的基本情况 （一） 个人基本情况 张学军先生，1964 年 5 月出生，中共党员，副教授、硕士生导师。中国国 籍，无境外永久居留权。1984 年 7 月至 1994 年 7 月任河北师范学院汉语言文学 专业教师，1994年9月至2024年5月任河北师范大学新闻传播学院广告系教师。 本人于 2023 年 12 月 14 日经公司股东大会选举通过担任公司独立董事职务。 （二） 是否存在影响独立性的情况说明 本人未在公司担任除独立董事、董事会专门委员会成员以外的任何职务，也 未在公司主要股东公司担任任何职务，与公司以及主要股东之间不存在利害关系 或其他可能妨碍其进行独立客观判 ...

嘉美食品包装（滁州）股份有限公司 独立董事 2024 年度述职报告 本人作为嘉美食品包装（滁州）股份有限公司（以下简称"公司"）的独立 董事，严格按照《中华人民共和国公司法》《上市公司独立董事管理办法》《深圳 证券交易所股票上市规则》等法律法规和《公司章程》《独立董事工作制度》的 规定，勤勉、忠实、尽责地履行职责，充分发挥独立董事作用，维护公司整体利 益和全体股东尤其是中小股东的合法权益。现就 2024 年度履职情况作简要报告： 一、 独立董事的基本情况 （一） 个人基本情况 何冰玉女士，1990 年 8 月出生，硕士学历，中国国籍，无境外永久居留权。 2014 年 7 月至 2021 年 6 月任北京市君合律师事务所资深律师。2021 年 6 月至 今任北京清律（成都）律师事务所合伙人。本人于 2023 年 12 月 14 日经公司股 东大会选举通过担任公司独立董事职务。 （二） 是否存在影响独立性的情况说明 本人未在公司担任除独立董事、董事会专门委员会成员以外的任何职务，也 未在公司主要股东公司担任任何职务，与公司以及主要股东之间不存在利害关系 或其他可能妨碍其进行独立客观判断的关系，不存在影响独立董事独 ...

嘉美食品包装（滁州）股份有限公司 独立董事 2024 年度述职报告 本人作为嘉美食品包装（滁州）股份有限公司（以下简称"公司"）的独立 董事，严格按照《中华人民共和国公司法》《上市公司独立董事管理办法》《深圳 证券交易所股票上市规则》等法律法规和《公司章程》《独立董事工作制度》的 规定，勤勉、忠实、尽责地履行职责，充分发挥独立董事作用，维护公司整体利 益和全体股东尤其是中小股东的合法权益。现就 2024 年度履职情况作简要报告： 一、 独立董事的基本情况 （一） 个人基本情况 韩小芳女士，1983 年 11 月出生，中国国籍，副教授，博士，无境外永久居 留权。2010 年 7 月至今，担任南京财经大学讲师、副教授。本人于 2023 年 12 月 14 日经公司股东大会选举通过担任公司独立董事职务。 （二） 是否存在影响独立性的情况说明 本人未在公司担任除独立董事、董事会专门委员会成员以外的任何职务，也 未在公司主要股东公司担任任何职务，与公司以及主要股东之间不存在利害关系 或其他可能妨碍其进行独立客观判断的关系，不存在影响独立董事独立性的情况， 亦不违反《上市公司独立董事管理办法》《深圳证券交易所上市公司自律 ...

Financial Performance - The company's revenue for Q1 2025 was ¥602,470,557.81, a decrease of 17.10% compared to ¥726,781,340.66 in the same period last year[4] - Net profit attributable to shareholders was ¥12,572,942.03, down 73.80% from ¥47,985,293.07 year-on-year[4] - The net cash flow from operating activities decreased by 37.52% to ¥166,462,778.73 from ¥266,406,844.31 in the previous year[4] - Total operating revenue decreased to ¥602,470,557.81 from ¥726,781,340.66, representing a decline of approximately 17.1% year-over-year[21] - Net profit for the period was ¥12,572,942.03, down from ¥47,985,293.07, indicating a decline of approximately 73.8% year-over-year[23] - Basic and diluted earnings per share decreased to ¥0.0132 from ¥0.0500, reflecting a significant drop in profitability[23] - Cash received from sales of goods and services was ¥742,349,734.17, down from ¥807,796,111.63, a decrease of about 8.1% year-over-year[24] Assets and Liabilities - Total assets at the end of the reporting period were ¥4,124,871,205.92, reflecting an 8.13% decrease from ¥4,489,680,655.19 at the end of the previous year[4] - Total liabilities decreased to ¥1,700,616,946.25 from ¥2,053,171,622.88, a reduction of approximately 17.2%[19] - Total equity decreased slightly to ¥2,424,254,259.67 from ¥2,436,509,032.31, a decrease of about 0.5%[19] - Long-term borrowings slightly decreased to ¥23,700,000.00 from ¥24,691,120.84, a decline of about 4.0%[19] - Current assets total RMB 1,375,144,657.99, down from RMB 1,726,002,496.27 at the beginning of the period[18] - Accounts receivable decreased to RMB 311,652,837.06 from RMB 516,360,273.54[18] - Inventory decreased to RMB 380,525,630.41 from RMB 418,219,066.47[18] - Short-term borrowings decreased to RMB 117,513,052.34 from RMB 221,385,793.42[18] Investment and Cash Flow - Investment activities resulted in a net cash outflow of ¥64,972,116.56, a 113.71% increase in outflow compared to the previous year[7] - The net cash flow from financing activities was -$180,042,720.21, compared to -$211,134,207.87 in the previous period, indicating a slight improvement[25] - The net increase in cash and cash equivalents was -$78,552,058.04, contrasting with an increase of $24,870,288.86 in the prior period[26] - The ending balance of cash and cash equivalents was $237,030,386.76, down from $99,903,881.25 in the previous period[26] - Cash paid to employees was $98,650,925.66, an increase from $86,425,840.20 in the previous period[25] - Cash paid for taxes was $86,502,035.59, up from $82,305,406.32 in the previous period[25] - Cash received from borrowings was $15,000,000.00, a decrease from $33,226,500.00 in the previous period[25] - Cash paid for dividends and interest was $2,490,415.38, significantly lower than $222,563,021.11 in the previous period[25] Shareholder Information - The total number of common shareholders at the end of the reporting period is 23,613[13] - The top 10 shareholders hold a combined 59.75% of the shares, with China Food Packaging Co., Ltd. holding 44.75%[13] - The company plans to repurchase shares with a total amount not less than RMB 75 million and not exceeding RMB 150 million, at a price not exceeding RMB 4.40 per share[14] - As of the reporting period, the company has repurchased a total of 7,081,000 shares, accounting for 0.74% of the total share capital, with a total transaction amount of RMB 23,604,349[15] Business Strategy and Market Position - The company has successfully developed a "full industry chain beverage service" platform, with new customers and markets generating sustainable incremental orders[8] - The core customer base has shown significant progress in cross-selling across various business segments, contributing to stable order volumes[9] - The company has reduced reliance on a single major customer, with the proportion of the largest customer decreasing significantly[11] - The company is focusing on expanding its product offerings in high-demand beverage categories, including plant-based and energy drinks, which are showing promising growth[9] - The company aims to continue its strategic goals while enhancing customer loyalty and collaboration with potential clients[11] Credit and Deferred Income - The company reported a credit impairment loss of ¥11,915,465.91, an increase from ¥10,288,064.39, indicating rising credit risk[22] - Deferred income increased to ¥49,253,848.79 from ¥41,218,266.22, reflecting a growth of approximately 19.6%[19]

Industry Overview - The company operates in the metal packaging industry, primarily producing three-piece cans, two-piece cans, sterile paper packaging, and PET bottles, closely tied to the macroeconomic environment and the beverage industry [7]. - The company faces significant competition with over 2,000 metal packaging enterprises in China, leading to a low industry concentration and increased pressure to expand market share [8]. - Customer concentration is high, with major clients being well-known beverage companies, which poses risks if these clients reduce their procurement from the company [10]. - The soft drink industry has seen a growth rate of 2%-8% in recent years, indicating a stable demand for metal packaging [45]. Financial Performance - The company's revenue for 2024 is projected to be ¥3,199,662,127.50, representing a 1.52% increase compared to ¥3,151,789,508.56 in 2023 [33]. - Net profit attributable to shareholders for 2024 is expected to reach ¥183,273,344.44, an 18.78% increase from ¥154,295,312.32 in the previous year [33]. - The net cash flow from operating activities for 2024 is reported at ¥502,839,042.94, showing a significant increase of 41.36% from ¥355,705,436.78 in 2023 [33]. - Basic earnings per share for 2024 are projected at ¥0.1911, an increase of 18.47% compared to ¥0.1613 in 2023 [33]. - Total assets at the end of 2024 are expected to be ¥4,489,680,655.19, a 2.68% increase from ¥4,372,370,826.03 at the end of 2023 [33]. - The company's net assets attributable to shareholders decreased by 3.20% to ¥2,436,509,032.31 at the end of 2024 from ¥2,516,986,772.74 at the end of 2023 [33]. - The company has reported a weighted average return on equity of 7.40% for 2024, up from 6.31% in 2023 [33]. - The net profit after deducting non-recurring gains and losses for 2024 is projected at ¥183,381,860.93, a 22.24% increase from ¥150,012,554.52 in 2023 [33]. Operational Highlights - The company holds a leading market share in the food and beverage metal can industry, particularly excelling in the three-piece can segment [46]. - The company aims to enhance its integrated beverage service platform, focusing on OEM, ODM, OBM, and OCM collaborations with multiple brand clients [46]. - The company has established long-term strategic partnerships with key raw material suppliers, enhancing its competitive advantage in the supply chain [50]. - The company has a comprehensive production layout across multiple provinces, which helps reduce transportation costs and improve responsiveness to customer needs [55]. - The company has achieved a significant market position as one of the largest metal can manufacturers in China, with a strong ability to supply multiple large clients simultaneously [53]. Product Development and Innovation - The company’s new product and technology development efforts are focused on emerging beverage segments, including plant-based protein drinks and energy drinks, which have shown continuous order growth [62]. - The company is developing various low-alcohol beverages and craft beers, including flavors like lactic acid, white peach, and ginger, to expand its market presence [75]. - The company is focusing on the development of new technologies to improve production processes and product offerings [96]. Investment and Funding - The company has temporarily supplemented working capital with idle raised funds amounting to CNY 300 million, which was fully returned within 12 months [97]. - The company has a total of 58,703 million available for investment, indicating a strong financial position despite project delays [100]. - The company is facing a significant funding gap for the ongoing projects, which has led to delays in construction [100]. - The company has decided to discontinue the "10 billion cans two-piece can production line project (Linying Jiamei)" due to intense market competition and limited site area, reallocating the funds to the "two-piece can production line project (Yingtan Jiamei)" which has greater customer order potential [101]. Corporate Governance - The company has established a comprehensive performance evaluation system and compensation scheme for senior management, aiming to enhance motivation and creativity [119]. - The company maintains clear ownership and independent operations in business, assets, personnel, and finance, ensuring necessary independence from controlling shareholders [120]. - The company has an independent financial accounting department and a complete financial management system, capable of making independent financial decisions [123]. - The company has established a governance structure that complies with its operational characteristics, ensuring independence from controlling shareholders [124]. Environmental Responsibility - The company emphasizes strict control and governance measures for environmental pollutants during production processes [184]. - The company operates a wastewater treatment facility with a capacity of 120 tons per day, which is functioning normally [188]. - The company has implemented a waste gas treatment system with a processing capacity of 45,000 cubic meters per hour, which is also operating normally [188]. - The company has a hazardous waste storage facility with a maximum storage capacity of 20 tons, which is in normal operation [188]. Shareholder Engagement - During the 2024 first extraordinary shareholders' meeting, 62.08% of investors participated, approving several key resolutions including a special dividend plan [126]. - The 2023 annual shareholders' meeting saw a participation rate of 61.27%, with resolutions passed regarding the financial budget for 2024 and the appointment of the financial audit institution [127]. - The company plans to repurchase shares through centralized bidding, with specific conditions and funding sources outlined in the proposals [128].