湖南启元律师事务所 关于湖南湘佳牧业股份有限公司 2023年度股东大会的 法律意见书 二0二四年五月 致：湖南湘佳牧业股份有限公司 湖南启元律师事务所 关于湖南湘佳牧业股份有限公司 2023 年度股东大会的法律意见书 湖南启元律师事务所接受湖南湘佳牧业股份有限公司（以下简称"公司"） 的委托，指派律师出席了公司 2023 年度股东大会（以下简称"本次股东大会"）， 对会议进行现场律师见证，并出具本法律意见书。 本所律师根据《中华人民共和国公司法》（以下简称"《公司法》"）、《中华人 民共和国证券法》（以下简称"《证券法》"）、《上市公司股东大会规则》等法律、 法规和规范性文件以及《湖南湘佳牧业股份有限公司章程》（以下简称"《公司章 程》"）的有关规定，出具本法律意见书。 本律师出具本法律意见书基于公司已作出如下承诺：所有提供给本律师的文 件的正本以及经本律师查验与正本保持一致的副本均为真实、完整、可靠。 为出具本法律意见书，我们依法审核了公司提供的下列资料： 1 、公司于 2024 年 4 月 10 日发布在深圳证券交易所网站 （http://www.szse.cn）上的公司第四届董事会第三十九次会议决议公告 ...

| 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。 | | 证券代码：002982 | 证券简称：湘佳股份 | 公告编号：2024-045 | | --- | --- | --- | | 债券代码：127060 | 债券简称：湘佳转债 | | 湖南湘佳牧业股份有限公司（以下简称"公司"）于 2023 年 8 月 30 日召开 第四届董事会第二十九次会议，审议通过了《关于回购公司股份方案的议案》， 同意公司使用自有资金通过集中竞价交易的方式回购公司股份用于实施股权激 励或员工持股计划，本次回购总金额不低于人民币 4,000 万元（含）且不超过人 民币 8,000 万元（含），回购价格不超过人民币 45.00 元/股（含），回购股份实 施期限为自董事会审议通过本次回购股份方案之日起 12 个月内。因实施 2023 年半年度权益分派，自 2023 年 9 月 28 日起公司本次回购股份价格上限由不超过 人民币 45 元/股（含）调整为不超过人民币 32.14 元/股（含）。具体内容详见 2023 年 8 月 31 日、2023 年 9 月 2 ...

Financial Performance - Revenue for the first quarter of 2024 was RMB 905,192,052.83, a decrease of 0.44% compared to the same period last year[5] - Total revenue for the first quarter of 2024 was 905,192,052.83 yuan, a slight decrease from 909,179,664.61 yuan in the same period last year[18] - Net profit attributable to shareholders of the listed company was RMB -19,412,531.26, an improvement of 31.29% compared to the same period last year[5] - Net profit attributable to the parent company decreased to 648,393,398.72 yuan from 667,805,929.98 yuan at the beginning of the period[16] - Net profit attributable to the parent company's owners was -19.41 million yuan, compared to -28.25 million yuan in the previous period, an improvement of 31.3%[20] - Sales revenue from goods and services was 952.09 million yuan, a decrease of 4.5% compared to 997.11 million yuan in the previous period[22] - Total operating costs decreased to 920.84 million yuan from 944.61 million yuan, a decrease of 2.5%[19] Cash Flow - Net cash flow from operating activities was RMB 50,981,566.22, a decrease of 44.79% compared to the same period last year[5] - Operating cash flow decreased to 50.98 million yuan from 92.34 million yuan, a decrease of 44.8%[23] - Net cash flow from operating activities was 50.98 million yuan, a decrease of 44.8% from 92.34 million yuan[23] - Net cash flow from financing activities was RMB 119,118,685.41, a significant increase of 244.99% compared to the same period last year, mainly due to increased project loans for the super factory[9] - Financing cash flow increased to 119.12 million yuan from -82.16 million yuan, a significant improvement[23] - Net cash flow from financing activities was 119.12 million yuan, a significant improvement from -82.16 million yuan[23] - Investment cash flow was -99.19 million yuan, compared to -233.49 million yuan in the previous period, an improvement of 57.5%[23] Assets and Liabilities - Total assets at the end of the reporting period were RMB 3,885,667,074.74, an increase of 0.79% compared to the end of the previous year[5] - Total assets increased to 3,885,667,074.74 yuan from 3,855,318,440.66 yuan at the beginning of the period[16] - Total liabilities increased to 2,170,134,698.11 yuan from 2,121,239,470.72 yuan at the beginning of the period[16] - Short-term borrowings increased to 261,000,000.00 yuan from 235,736,716.89 yuan at the beginning of the period[16] - Long-term borrowings increased to 556,873,546.20 yuan from 463,390,000.00 yuan at the beginning of the period[16] - Fixed assets decreased to 1,726,669,224.12 yuan from 1,947,690,918.85 yuan at the beginning of the period[15] - Accounts receivable decreased to 229,215,242.30 yuan from 262,869,137.04 yuan at the beginning of the period[15] - Inventory decreased to 524,498,804.72 yuan from 584,249,907.08 yuan at the beginning of the period[15] - Cash and cash equivalents increased to 412,786,121.63 yuan from 341,872,968.98 yuan at the beginning of the period[14] - Total cash and cash equivalents at the end of the period were 412.79 million yuan, an increase of 9.1% from 378.49 million yuan[24] Expenses and Costs - Financial expenses increased by 37.72% to RMB 8,631,966.98, mainly due to increased loans and interest expenses on convertible bonds[9] - R&D expenses increased to 8.24 million yuan from 7.42 million yuan, an increase of 11.1%[19] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 18,277[11] - The top two shareholders, Yu Ziwen and Xing Weimin, each hold 22.58% of the shares, with 1,400,000 shares pledged[11] Project and Construction - Prepayments increased by 133.21% to RMB 56,685,152.75, mainly due to advance payments for post-disaster reconstruction projects[9] - Construction in progress increased by 120.40% to RMB 502,487,001.55, mainly due to the transformation of the "Foodie Heart Super Factory" and old equipment renovation projects[9]

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。 | 证券代码：002982 | 证券简称：湘佳股份 | 公告编号：2024-044 | | --- | --- | --- | | 债券代码：127060 | 债券简称：湘佳转债 | | 湖南湘佳牧业股份有限公司 关于使用部分闲置募集资金进行现金管理的公告 湖南湘佳牧业股份有限公司（以下简称"公司"或"湘佳股份"）于 2024 年 4 月 26 日召开第四届董事会第四十次会议和第四届监事会第二十三次会议， 审议通过了《关于使用部分闲置募集资金进行现金管理的议案》，公司拟使用额 度不超过人民币 1.5 亿元的闲置募集资金进行现金管理，该事项自董事会审议通 过之日起 12 个月内有效。在前述额度和期限范围内，授权公司管理层在额度范 围内行使相关决策权、签署相关合同文件。闲置募集资金现金管理到期后将及时 归还至募集资金专户。本次事项无需提交公司股东大会表决通过。现将相关事项 公告如下： 一、募集资金基本情况 经中国证券监督管理委员会《关于核准湖南湘佳牧业股份有限公司公开发行 可转换公司债券的批复》（证监许可〔2021〕 ...

| 证券代码：002982 | 证券简称：湘佳股份 | 公告编号：2024-042 | | --- | --- | --- | | 债券代码：127060 | 债券简称：湘佳转债 | | 湖南湘佳牧业股份有限公司 具体内容详见公司于同日在巨潮资讯网（www.cninfo.com.cn）披露的《湖 南湘佳牧业股份有限公司 2024 年第一季度报告》（公告编号：2024-041）。 2、审议通过《关于使用部分闲置募集资金进行现金管理的议案》 经审议，同意公司使用不超过 1.5 亿元的闲置募集资金进行现金管理。 第四届董事会第四十次会议决议的公告 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。 一、董事会会议召开情况 湖南湘佳牧业股份有限公司（以下简称"公司"）第四届董事会第四十次会 议于 2024 年 4 月 26 日以现场和通讯表决方式召开，会议通知已于 2024 年 4 月 21 日以电子邮件、电话方式通知全体董事。本次会议由公司董事长喻自文先生 召集并主持，会议应出席的董事 9 人，实际出席的董事 9 人，公司部分监事及高 级管理人员列席。本次会议的通知、召 ...

第四届监事会第二十三次会议决议的公告 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 | 证券代码：002982 | 证券简称：湘佳股份 | 公告编号：2024-043 | | --- | --- | --- | | 债券代码：127060 | 债券简称：湘佳转债 | | 湖南湘佳牧业股份有限公司 经审核，监事会认为：公司本次使用部分闲置募集资金进行现金管理的决策 湖南湘佳牧业股份有限公司（以下简称"公司"）第四届监事会第二十三次 会议于 2024 年 4 月 26 日以现场形式召开，会议通知已于 2024 年 4 月 21 日以电 子邮件或通讯方式通知各位监事。本次会议由公司监事会主席孙元盛先生召集并 主持，会议应出席的监事 3 人，实际出席的监事 3 人。本次会议的通知、召集和 召开符合《中华人民共和国公司法》及《湖南湘佳牧业股份有限公司章程》的有 关规定，合法有效。 二、监事会会议审议情况 1、审议通过了《关于<湖南湘佳牧业股份有限公司 2024 年第一季度报告> 的议案》 经审核，监事会认为：董事会编制和审核的《湖南湘佳牧业股份 ...

民生证券股份有限公司 关于湖南湘佳牧业股份有限公司 使用部分闲置募集资金进行现金管理的核查意见 民生证券股份有限公司（以下简称"民生证券"或"保荐机构"）作为湖南 湘佳牧业股份有限公司（以下简称"湘佳股份"或"公司"）首次公开发行股票 并上市的保荐机构，根据《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》、《上市公司自律监管指引第 1 号——主板上市公司规范运作》 和《深圳证券交易所股票上市规则》等有关规定，经审慎核查，就湘佳股份第四 届董事会第四十次会议审议的《关于使用部分闲置募集资金进行现金管理的议案》 所涉及的事项，发表如下保荐意见： 经中国证券监督管理委员会《关于核准湖南湘佳牧业股份有限公司公开发行 可转换公司债券的批复》（证监许可〔2021〕1814 号）核准，公司于 2022 年 4 月 19 日公开发行了 640 万张可转换公司债券，每张面值 100 元，募集资金总额 64,000 万 元 ， 扣 除 各 项 发 行 费 用 （ 含 税 ） 后 的 实 际 募 集 资 金 净 额 为 630,463,500.00 元。天健会计师事务所（特殊普通合伙）已对公司本次发行可 转 ...

| 证券代码：002982 | 证券简称：湘佳股份 | 公告编号：2024-040 | | --- | --- | --- | | 债券代码：127060 | 债券简称：湘佳转债 | | 湖南湘佳牧业股份有限公司 关于全资子公司完成工商登记并取得营业执照的公告 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。 湖南湘佳种猪育种科技有限公司已于近日完成工商注册登记，并取得石门县 市场监督管理局核发的《营业执照》，具体情况如下： 一、全资子公司工商登记情况 1、公司名称：湖南湘佳种猪育种科技有限公司 2、统一社会信用代码：91430726MADHP4RW7K 3、公司类型：有限责任公司（自然人投资或控股的法人独资） 4、注册资本：人民币 3,000 万元 湖南湘佳牧业股份有限公司（以下简称"公司"）于 2024 年 4 月 9 日召开 的第四届董事会第三十九次会议审议通过了《关于投资设立全资子公司的议案》， 同意公司设立全资子公司湖南湘佳种猪育种科技有限公司。具体内容详见公司于 2024 年 4 月 10 日披露于巨潮资讯网（www.cninfo.com.cn）上的 ...

| 证券代码：002982 | 证券简称：湘佳股份 | 公告编号：2024-039 | | --- | --- | --- | | 债券代码：127060 | 债券简称：湘佳转债 | | 湖南湘佳牧业股份有限公司 特别提示： 1、"湘佳转债"将于 2024 年 4 月 19 日按面值支付第二年利息，每 10 张"湘 佳转债"（合计面值 1,000.00 元）利息为 4.00 元（含税）。 2、债权登记日：2024 年 4 月 18 日。 3、除息日：2024 年 4 月 19 日。 关于可转换公司债券 2024 年付息公告 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。 4、付息日：2024 年 4 月 19 日。 8、下一付息期利率：0.8%。 经中国证券监督管理委员会"证监许可〔2021〕1814 号"文核准，湖南湘 佳牧业股份有限公司（以下简称"公司"）于 2022 年 4 月 19 日公开发行可转换 公司债券 640.00 万张，每张面值 100 元，发行总额 6.40 亿元。 根据《湖南湘佳牧业股份有限公司公开发行可转换公司债券募集说明书》有 关条款 ...

Financial Performance - The company reported a plan not to distribute cash dividends, issue bonus shares, or increase capital from reserves[5]. - The company's operating revenue for 2023 was CNY 3,890,122,738.57, representing a 1.76% increase from CNY 3,822,999,685.20 in 2022[23]. - The net profit attributable to shareholders was a loss of CNY 147,151,499.35, a decrease of 238.99% compared to a profit of CNY 105,873,030.59 in 2022[23]. - The net cash flow from operating activities increased by 33.95% to CNY 161,541,962.57 from CNY 120,595,055.11 in the previous year[23]. - The basic earnings per share were -CNY 1.03, down 239.19% from CNY 0.74 in 2022[23]. - The company reported a significant decline in net profit after deducting non-recurring gains and losses, with a loss of CNY 157,984,213.77 compared to a profit of CNY 85,027,501.99 in 2022, marking a 285.80% decrease[23]. - The company experienced a quarterly revenue of CNY 1,060,172,435.87 in Q4 2023, with a net profit loss of CNY 91,435,651.00 for the same quarter[28]. - The total amount of non-recurring gains and losses for 2023 was CNY 10,832,714.42, down from CNY 20,845,528.60 in 2022[30]. - The weighted average return on net assets was -8.42% in 2023, a decrease of 14.50% from 6.08% in 2022[23]. - The company reported a decrease in net assets attributable to shareholders, which fell by 9.43% to CNY 1,660,177,149.35 from CNY 1,833,014,529.01 in 2022[23]. Business Operations - The company primarily breeds and sells yellow feather broilers, with a focus on high-quality local poultry varieties, achieving nearly 100% domestic production rate[35]. - The yellow feather broiler market is expanding northward due to the rapid development of e-commerce and logistics, despite its traditional concentration in southern China and Hong Kong[35]. - The company has established a comprehensive industry chain, including feed production, breeding, poultry farming, slaughtering, and sales, positioning itself as a leader in the fresh and cold chain logistics sector[40]. - The company’s fresh poultry products are sold across 28 provinces, including major markets like Hunan, Hubei, Chongqing, Beijing, Shanghai, and Guangdong[40]. - The company has successfully transitioned towards fresh poultry and cooked food products, becoming a flagship in the yellow feather broiler market[40]. - The yellow feather broiler industry is characterized by strong cyclicality, with price fluctuations driven by supply and demand dynamics, leading to significant market volatility[38]. - The company’s main products include live chickens, live ducks, and chicken and duck meat, primarily targeting wholesale markets and food service institutions[42]. - The company’s product offerings include fresh whole poultry and processed poultry products, aimed at supermarkets and new retail channels[43]. Risk Management - The company is subject to various operational risks, including performance fluctuations, raw material price volatility, and market competition[4]. - The company has outlined potential risks in its main business operations and corresponding countermeasures in the management discussion section[4]. - The company has implemented measures to stabilize raw material prices, including strategic partnerships with suppliers and a procurement bidding mechanism[63]. - The company has faced potential risks related to contract misunderstandings with cooperative farmers, which could lead to disputes and impact operations[66]. - The company has invested in agricultural insurance to transfer and diversify risks associated with its breeding operations[66]. Supply Chain and Production - The company employs a "company + base + farmer" breeding model for yellow feathered broiler chickens, ensuring quality control and cost management[55]. - The standardized self-raising model has been created to enhance production efficiency and ensure food safety through unified management of breeding bases[57]. - The company has established a complete industrial chain covering feed production and sales, breeding, poultry farming and sales, poultry slaughtering and processing, and bio-fertilizer production and sales[52]. - The company has established 29 high-standard, fully automated standardized bases in various regions, focusing on the transformation to a standardized and intensive cage breeding model[58]. - The company’s feed production has been certified by ISO9001:2015, ensuring nutritional balance while reducing nitrogen and phosphorus content in chicken manure[58]. - The company has obtained multiple certifications including ISO9001:2015 for quality management and ISO22000:2018 for food safety, ensuring compliance with national standards in its slaughtering and processing operations[59]. Research and Development - Research and development expenses increased by 56.38% to CNY 21.15 million, focusing on breeding, processed products, and cooked food[78]. - The company established partnerships with several research institutions to enhance its technological capabilities[75]. - The company has invested 50 million yuan in research and development for innovative technologies to improve product quality[159]. - The company is collaborating with research institutions to develop new breeds suitable for target markets[133]. Corporate Governance - The company has a dedicated internal audit department that supervises economic operations and internal controls[140]. - The company emphasizes investor relations management, facilitating communication through annual reports and investor meetings[139]. - The company has committed to avoiding any business competition with its major shareholders through signed agreements[142]. - The company maintains a strict governance structure, ensuring compliance with laws and regulations, and protecting shareholders' rights[138]. - The board of directors consists of nine members, including three independent directors, who provide valuable suggestions for the company's development[139]. Environmental Responsibility - The total wastewater discharge was 43.34 million m³, with chemical oxygen demand (COD) levels at 19.7 mg/L, well below the standard of 150 mg/L[191]. - The company has implemented measures to treat pollutants, ensuring compliance with environmental standards[192]. - There were no administrative penalties related to environmental issues during the reporting period[195]. Social Responsibility - The company actively participates in social welfare, contributing approximately 147,500 CNY to poverty alleviation and assistance programs during the reporting period[196]. - The company has been recognized for its contributions to poverty alleviation, receiving the title of "National Employment Poverty Alleviation Base" in July 2017 and "National Advanced Collective in Poverty Alleviation" in February 2021[199].