甘源食品股份有限公司 募集资金年度存放与使用情况鉴证报告 目 录 一、募集资金年度存放与使用情况鉴证报告………………………第 1—2 页 二、关于募集资金年度存放与使用情况的专项报告………………第 3—9 页 三、附件…………………………………………………………… 第 10—13 页 （一）本所执业证书复印件 …………………………………… 第 10 页 （二）本所营业执照复印件 …………………………………… 第 11 页 （三）本所注册会计师执业证书复印件……………………第 12—13 页 募集资金年度存放与使用情况鉴证报告 天健审〔2024〕3-186 号 甘源食品股份有限公司全体股东： 我们鉴证了后附的甘源食品股份有限公司（以下简称甘源食品公司）管理层 编制的 2023 年度《关于募集资金年度存放与使用情况的专项报告》。 一、对报告使用者和使用目的的限定 本鉴证报告仅供甘源食品公司年度报告披露时使用，不得用作任何其他目的。 我们同意将本鉴证报告作为甘源食品公司年度报告的必备文件，随同其他文件一 起报送并对外披露。 二、管理层的责任 甘源食品公司管理层的责任是提供真实、合法、完整的相关资料，按照《上 市公司 ...

2023 ⽢源⻝品股份有限公司 环境、社会及治理(ESG)报告 | 匠⼼品质 | ················ | · | 1 | 6 | · | | --- | --- | --- | --- | --- | --- | | 过程管理 | ················ | · | 1 | 6 | · | | 客⼾服务 | ················ | · | 1 | 6 | · | | 携⼿合作共赢 | ··············· | · | 1 | 6 | · | | 数字化建设 | ················ | · | 1 | 7 | · | ⽬录 | 关于本报告 | · | 0 | 1 | · | | --- | --- | --- | --- | --- | | 董事⻓致辞 | · | 0 | 2 | · | | 关于⽢源⻝品 | · | 0 | 3 | · | | 利益相关⽅沟通 | · | 0 | 6 | · | | 重⼤议题矩阵 | · | 0 | 7 | · | | ⽢源⻝品2023年度专题 | · | 0 | 8 | · | | 关键绩效表现 | · | 2 | ...

证券代码：002991 证券简称：甘源食品 公告编号：2024-013 甘源食品股份有限公司 第四届董事会第十三次会议决议公告 本公司及董事会全体成员保证信息披露的内容真实、准确、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 甘源食品股份有限公司（以下简称"公司"）第四届董事会第 十三次会议于 2024 年 4 月 23 日（星期二）在江西省萍乡市萍乡 经济技术开发区清泉生物医药食品工业园公司行政楼会议室以 现场结合通讯的方式召开。会议通知已于 2024 年 4 月 12 日通过 邮件的方式送达各位董事。本次会议应出席董事 9 人，实际出席 董事 9 人（其中：董事长严斌生以通讯方式出席）。 会议由董事长严斌生主持，监事、高管列席。会议召开符合 有关法律、法规、规章和《公司章程》的规定。 具体内容详见公司同日在指定信息披露网站巨潮资讯网 二、董事会会议审议情况 （www.cninfo.com.cn）披露的《2023 年度董事会工作报告》。 经与会董事讨论和表决，审议并通过了以下事项： （一）审议通过《关于<2023 年度董事会工作报告>的议案》 表决结果：9 票同意，0 票反对，0 票 ...

甘源食品股份有限公司 2023 年年度非经营性资金占用及其他关联资金往来情况汇总表 编制单位：甘源食品股份有限公司 单位：万元 | | | 占用方与上 | 上市公司核算 | 2023年期初占 | 2023 年度占用累 | 2023 年度占 | 2023 | 年度偿还累计 | 2023 年期末占 | 占用形成 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 非经营性资金占用 | 资金占用方名称 | 市公司的关 | 的会计科目 | 用资金余额 | 计发生金额 | 用资金的利 | 发生金额 | | 用资金余额 | 原因 | 占用性质 | | | | 联关系 | | | （不含利息） | 息（如有） | | | | | | | 控股股东、实际控制人及其 | - | - | - | - | - | - | - | | - | - | - | | 附属企业 | | | | | | | | | | | | | 小计 | - | - | - | - | - | - | - | | - | - | - | | 前控股 ...

证券代码：002991 证券简称：甘源食品 公告编号：2024-019 甘源食品股份有限公司 关于续聘 2024 年度会计师事务所的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整、 没有虚假记载、误导性陈述或重大遗漏。 甘源食品股份有限公司（以下简称"公司"）于 2024 年 4 月 23 日召开公司第四届董事会第十三次会议，审议通过了《关于 续聘 2024 年度会计师事务所的议案》，同意续聘天健会计师事 务所（特殊普通合伙）（以下简称"天健"）为公司 2024 年度 财务报告和内部控制审计机构，该事项尚需提交公司 2023 年年 度股东大会审议。现将有关事项公告如下： 一、拟续聘会计师事务所的基本情况 1. 基本信息 | 事务所名称 | 天健会计师事务所（特殊普通合伙） | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | 成立日期 | 2011 年 18 日 | 7 | 月 | | 组织形式 | 特殊普通合伙 | | | 注册地址 | 浙江省杭州市西湖区灵隐街道西溪路 128 号 | | | | | | | | ...

甘源食品股份有限公司 非经营性资金占用及其他关联资金往来 情况的专项审计说明 | | | | 一、非经营性资金占用及其他关联资金往来情况的专项 | | | | --- | --- | --- | | 审计说明…………………………………………………………第 1—2 | | 页 | | 二、非经营性资金占用及其他关联资金往来情况汇总表………………第 | | 3 页 | | 三、附件……………………………………………………………… 第 | 4—7 | 页 | | （一）本所执业证书复印件……………………………………… 第 | | 4 页 | | （二）本所营业执照复印件……………………………………… 第 | | 5 页 | | （三）本所注册会计师执业证书复印件………………………第 6—7 | | 页 | 非经营性资金占用及其他关联资金往来情况的 专项审计说明 天健审〔2024〕3-187 号 甘源食品股份有限公司全体股东： 我们接受委托，审计了甘源食品股份有限公司（以下简称甘源食品公司）2023 年度财务报表，包括 2023 年 12 月 31 日的合并及母公司资产负债表，2023 年度 的合并及母公司利润表、合 ...

审 计 报 告 甘源食品股份有限公司 审计报告 目 录 | 一、审计报告……………………………………………………… 第 | 1—5 页 | | --- | --- | | 二、财务报表……………………………………………………… 第 | 6—13 页 | | （一）合并资产负债表…………………………………………… | 第 6 页 | | （二）母公司资产负债表………………………………………… | 第 7 页 | | （三）合并利润表………………………………………………… | 第 8 页 | | （四）母公司利润表……………………………………………… | 第 9 页 | | （五）合并现金流量表……………………………………………第 | 10 页 | | （六）母公司现金流量表…………………………………………第 | 11 页 | | （七）合并所有者权益变动表……………………………………第 | 12 页 | | （八）母公司所有者权益变动表…………………………………第 | 13 页 | | 三、财务报表附注…………………………………………………第 | 14—82 页 | | 四、附件………………………………………… ...

Financial Performance - The company's operating revenue for 2023 reached ¥1,847,559,891.15, representing a 27.36% increase compared to ¥1,450,676,103.21 in 2022[22]. - The net profit attributable to shareholders for 2023 was ¥329,060,868.83, a significant increase of 107.82% from ¥158,302,920.45 in the previous year[22]. - The net profit after deducting non-recurring gains and losses was ¥291,953,983.85, up 96.76% from ¥148,225,377.39 in 2022[22]. - Basic earnings per share for 2023 were ¥3.58, an increase of 108.14% compared to ¥1.72 in 2022[22]. - The cash flow from operating activities for 2023 was ¥257,874,327.34, a decrease of 17.38% from ¥312,112,705.39 in the previous year[22]. - The weighted average return on equity for 2023 was 20.37%, up from 10.73% in 2022[22]. - Total assets at the end of 2023 reached ¥2,094,996,172.73, an increase of 4.48% compared to the end of 2022[24]. - Net assets attributable to shareholders increased by 11.89% to ¥1,684,817,478.25 at the end of 2023[24]. - The company reported a net cash flow from operating activities of -¥6,018,536.69 for 2023, down from ¥77,563,766.43 in 2022[29]. - The company reported a significant increase in other income, which rose by 174.46% to ¥38,730,297.58, primarily due to increased government subsidies[76]. - Investment income grew by 30.25% to ¥9,355,153.49, attributed to higher returns from financial investments[76]. - The company’s tax expenses increased by 48.17% to ¥73,669,914.20, driven by a rise in taxable income[76]. Market and Industry Insights - The company operates in the leisure food industry, which is experiencing growing demand due to rising disposable income and changing consumer preferences[35]. - The leisure food industry in China has significant growth potential, with room for increased per capita consumption and industry concentration[37]. - The overall market for flavored nuts in China is still in its early stages, indicating significant growth potential in the future[39]. - The company is adapting to changing consumer preferences by emphasizing health, safety, and innovative flavors in its product offerings[39]. - The competitive landscape in the snack food industry is intensifying, with a shift towards diversified and personalized consumer demands[39]. Product Development and Innovation - The company launched a series of new products, including freeze-dried cashews and flavored nuts, enhancing its brand recognition in the flavored nut segment[45]. - The company is focusing on product innovation and quality improvement, utilizing technologies such as freeze-drying and low-temperature baking to meet consumer demands for high-quality snacks[42]. - The company has expanded its product categories from single bean products to include flavored nuts and baked snacks, reflecting a diversification strategy[41]. - The company continues to expand its product offerings, introducing new flavors such as crab roe, mustard, and salted egg yolk, catering to diverse consumer preferences[71]. - The company successfully developed new products, including salted egg yolk and mustard-flavored hazelnuts, enhancing market competitiveness[93]. - The company has successfully developed freeze-dried cashew nuts combined with fruits, filling a market gap and enhancing economic benefits[94]. Distribution and Sales Channels - The distribution of revenue by sales model in 2023 was as follows: 85.08% from the distribution model, 11.69% from the e-commerce model, and 2.65% from other models[47]. - The company primarily relies on a distribution model and has expanded into e-commerce channels, with platforms like Tmall and JD.com becoming significant sales drivers[134]. - The e-commerce model generated revenue of ¥215,919,227.78 in 2023, a 29.39% increase from ¥166,873,014.18 in 2022[51]. - The company’s distribution network is well-distributed across regions, with East China having the highest number of distributors at 956, a growth of 11.94% from 854 in 2022[53]. - The company added 511 new formal distributors in 2023, a 14.06% increase compared to 448 in 2022[51]. Operational Efficiency and Cost Management - The company maintained a production model of "sales-driven production," ensuring product freshness and controlling inventory effectively[63]. - The company reported a gross margin improvement, although specific figures were not disclosed, indicating effective cost management strategies[48]. - The average procurement price of macadamia nuts decreased by 31.65% to ¥87.50 per kg in 2023, down from ¥128.01 per kg in 2022, contributing to a reduction in main operating costs by ¥50.65 million[62]. - The total operating costs for 2023 were ¥1,177,982,215.93, with the main business costs accounting for 99.53% of the total[65]. - The company has established a comprehensive product quality control system to ensure compliance with quality standards throughout the supply chain, from raw material procurement to sales[131]. Governance and Management - The company is focused on maintaining a strong governance structure with independent directors and a diverse management team[158]. - The management emphasized the importance of maintaining high-quality standards to ensure customer satisfaction and loyalty[139]. - The company has outlined its commitment to enhancing shareholder engagement through regular meetings and transparent communication[155]. - The company has not reported any dissenting opinions from board members on significant issues during the reporting period[174]. - The company is committed to improving internal controls and governance in accordance with relevant laws and regulations[199]. Future Outlook and Strategic Plans - The company provided a positive outlook for the next fiscal year, projecting a revenue growth of 25%[139]. - The company plans to expand its market presence by increasing its distribution channels and enhancing product visibility in key regions[167]. - Ganyuan Foods is focusing on the development of new products, particularly in the snack segment, to cater to changing consumer preferences[167]. - The company plans to enhance brand building by leveraging market changes and emerging channels, focusing on innovative and high-quality products[124]. - The company aims to steadily advance its omnichannel development strategy, expanding both online and offline sales channels[125].

甘源食品股份有限公司 2023 年度内部控制评价报告 甘源食品股份有限公司全体股东： 根据《企业内部控制基本规范》及其配套指引规定和其他内 部控制监管要求（以下简称"企业内部控制规范体系"），结合 甘源食品股份有限公司（以下简称"公司"）内部控制制度和评 价办法，在内部控制日常监督和专项监督基础上，我们对公司截 至 2023 年 12 月 31 日（内部控制评价报告基准日）的内部控制 有效性进行了评价。 一、重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内 部控制，评价其有效性，并如实披露内部控制评价报告是公司董 事会的责任。监事会对董事会建立和实施内部控制进行监督，经 理层负责组织领导企业内部控制的日常运行。公司董事会、监事 会及董事、监事、高级管理人员保证本报告内容不存在任何虚假 记载、误导性陈述或重大遗漏，并对报告内容的真实性、准确性 和完整性承担个别及连带法律责任。 公司内部控制的目标是合理保证经营管理合法合规、资产安 全、财务报告及相关信息真实完整，提高经营的效率和效果，促 进实现发展战略。由于内部控制存在的固有局限性，故仅能为实 现上述目标提供合理保证。此外，由于情况的变化可能导致内 ...

| 项目 | 2023 年 | 2022 年 | 变动额 | 变动率 | | --- | --- | --- | --- | --- | | 营业收入 | 184,755.99 | 145,067.61 | 39,688.38 | 27.36% | | 归属于上市公司股东的 净利润 | 32,906.09 | 15,834.01 | 17,072.08 | 107.82% | | 归属于上市公司股东的 扣除非经常性损益的净 | 29,195.40 | 14,837.77 | 14,357.63 | 96.76% | | 利润 | | | | | | 基本每股收益（元/股） | 3.58 | 1.72 | 1.86 | 108.14% | | 稀释每股收益（元/股） | 3.58 | 1.72 | 1.86 | 108.14% | | 加权平均净资产收益率 | 20.37% | 10.73% | | 9.64% | 甘源食品股份有限公司 2023 年度财务决算报告 甘源食品股份有限公司委托天健会计师事务所（特殊普通合伙）（以下简称"天健"）为公司 2023 年度审计机构，经审计，天健会计师事务所出具了标准无保留 ...