华福证券有限责任公司 关于湛江国联水产开发股份有限公司 2023 年半年度跟踪报告 | 保荐机构名称：华福证券有限责任公司（以 | 被保荐公司名称：湛江国联水产开发股份有限公 | | --- | --- | | 下简称"华福证券"） | 司（以下简称"国联水产"或"公司"） | | 保荐代表人姓名：钟昌雄 | 联系电话：021-20655301 | | 保荐代表人姓名：罗黎明 | 联系电话：021-20655301 | | 项目 | | 工作内容 | | --- | --- | --- | | 1.公司信息披露审阅情况 | | | | （1）是否及时审阅公司信息披露文件 | 是 | | | （2）未及时审阅公司信息披露文件的次数 | 0 次 | | | 2.督导公司建立健全并有效执行规章制度的情况 | | | | （1）是否督导公司建立健全规章制度（包括但不 限于防止关联方占用公司资源的制度、募集资金 | | | | | 是 | | | 管理制度、内控制度、内部审计制度、关联交易 | | | | 制度） | | | | （2）公司是否有效执行相关规章制度 | 是 | | | 3.募集资金监督情况 | | | ...

证券代码：300094 证券简称：国联水产 公告编号：2023-041 关于公司控股股东、实际控制人及其一致行动人承诺 未来 6 个月内不减持公司股份的公告 本公司及董事会全体成员保证公告内容真实、准确和完整， 没有虚假记载、误导性陈述或者重大遗漏。 湛江国联水产开发股份有限公司（以下简称"公司"）于2023年8月30日收 到控股股东新余国通投资管理有限公司(以下简称"新余国通")、实际控制人 李忠先生及其一致行动人冠联国际投资有限公司(以下简称"冠联国际")、李 国通先生向公司提交的《关于不减持湛江国联水产开发股份有限公司股份的承 诺函》（以下简称"《承诺函》"），基于对公司未来发展前景的信心及对公 司长期价值的认可，自愿承诺自本公告披露之日起未来6个月内不减持持有的公 司股份。具体公告如下： 一、持股情况 截止本公告日，控股股东新余国通直接持有公司股份157,901,642股，占总 股本的13.93%，其中无限售条件流通股157,901,642股；实际控制人李忠先生直 接持有公司股份17,938,605股，占总股本的1.58%，其中无限售条件流通股 4,484,651股；冠联国际直接持有公司股份77,72 ...

Revenue and Profit Performance - Revenue for the first half of 2023 increased by 11.69% to 2,696,964,919.32 RMB compared to the same period last year[21] - Revenue for the reporting period increased by 11.69% to 2,696,964,919.32 yuan compared to the same period last year[46] - The company achieved total operating revenue of 2.697 billion yuan, a year-on-year increase of 11.69%, but reported a net loss attributable to shareholders of approximately -186.472 million yuan due to a decline in the shrimp market and increased inventory impairment losses[99] - Net profit attributable to shareholders of the listed company decreased by 667.67% to -186,471,965.87 yuan[46] - Basic earnings per share decreased by 500.00% to -0.16 yuan per share[46] - Weighted average return on equity decreased by 7.71% to -6.17%[46] Operating Costs and Expenses - Operating costs rose by 13.67% to 2,412,824,164.75 RMB, driven by higher costs of goods sold[21] - Sales expenses increased by 16.48% to 111,277,149.71 RMB, reflecting higher marketing and distribution costs[21] - Short-term employee benefits increased by 176,272,397.90 yuan, reaching a total of 27,746,774.12 yuan at the end of the period[35] - Post-employment benefits increased by 4,118,641.09 yuan, with a total of 98,958.02 yuan at the end of the period[35] - Wages, bonuses, and allowances increased by 161,517,175.54 yuan, totaling 27,681,277.68 yuan at the end of the period[37] - Social insurance expenses increased by 8,735,599.59 yuan, with a negative balance of -47,280.14 yuan at the end of the period[37] Cash Flow and Liquidity - Net cash flow from operating activities decreased by 75.39% to 62,997,031.47 RMB, primarily due to increased payments for goods and services[21] - Net cash flow from operating activities decreased by 75.39% to 62,997,031.47 yuan[46] - Net cash flow from investing activities dropped by 589.66% to -64,660,245.30 RMB, mainly due to increased capital expenditures[21] - The company's cash and cash equivalents decreased by RMB 52.57 million, from RMB 362.67 million at the beginning of the period to RMB 310.11 million at the end of the period[61] - The total restricted assets amounted to RMB 1.20 billion, including inventory, fixed assets, and accounts receivable, primarily due to bank loans and financing[64] Assets and Liabilities - Total assets decreased by 9.50% to 5,368,027,346.30 yuan compared to the end of the previous year[46] - Short-term borrowings decreased slightly to 1,300,202,036.82 RMB, with a reduction in both pledged and guaranteed loans[27] - Accounts payable decreased significantly to 296,845,454.75 RMB from 637,369,229.20 RMB, indicating improved payment terms or reduced purchases[29] - The company's total taxes payable decreased by RMB 2.18 million, from RMB 9.41 million at the beginning of the period to RMB 7.23 million at the end of the period[65] - Other payables decreased by RMB 12.62 million, from RMB 121.01 million at the beginning of the period to RMB 108.39 million at the end of the period[67] - The company's long-term loans decreased by RMB 10.80 million, from RMB 214.40 million at the beginning of the period to RMB 203.60 million at the end of the period[72] - The company's lease liabilities decreased slightly by RMB 85,449.28, from RMB 16.48 million at the beginning of the period to RMB 16.39 million at the end of the period[74] - Long-term payables decreased from 103,764,603.33 yuan to 91,772,058.00 yuan, a decrease of 11.55%[76] - Total capital stock decreased by 2,361,000.00 yuan to 1,128,167,253.00 yuan[85] - Capital surplus decreased by 3,467,994.10 yuan to 1,949,895,730.14 yuan[87] - Government subsidies decreased by 5,081,762.92 yuan to 90,180,837.10 yuan[79] - Payables for financial leases increased from 195,390,280.10 yuan to 218,132,499.82 yuan[78] - Deferred sales tax increased from 3,692,208.01 yuan to 6,436,869.24 yuan[76] Deferred Taxes - Deferred tax assets decreased to 55,592,674.84 RMB from 58,701,561.23 RMB, reflecting changes in temporary differences[22] - The company reported a net increase in deferred tax liabilities to 2,500,444.77 RMB, primarily due to timing differences in tax recognition[22] - Unrecognized deferred tax assets related to deductible losses increased to 826,130,576.97 RMB, up from 666,725,849.75 RMB, indicating higher potential tax benefits[24] - Deferred tax liabilities for right-of-use assets amounted to 2,500,444.77 yuan[83] Government Subsidies - The company received a government subsidy of 7,500,000.00 yuan for the Wuchuan roasted fish prefabricated dish industrial park project[80] - The company received a government subsidy of 9,966,000.00 yuan for the Wuchuan roasted fish prefabricated dish industrial park project[80] - The company received a government subsidy of 400,000.00 yuan for the provincial key area research and development plan project[81] - The company received government subsidies totaling 7.211 million yuan, including 5.082 million yuan related to assets and 2.129 million yuan related to income[130] Subsidiaries and Investments - The company holds a 100% stake in multiple subsidiaries, including Guangdong Guomei Aquatic Products Co., Ltd., Zhanjiang Guolian Feed Co., Ltd., and Guolian Junyu (Beijing) Food Co., Ltd., all established through capital contributions[131] - Guolian (Yiyang) Food Co., Ltd., a non-wholly owned subsidiary, has a minority shareholder holding 40% of the shares, with minority interest earnings of RMB 2,668,571.66 for the period[134] - Guolian (Yiyang) Food Co., Ltd. reported revenue of RMB 198,227,066.76 and net profit of RMB 6,671,429.14 for the current period, showing significant growth compared to the previous period's revenue of RMB 165,758,415.23 and net profit of RMB 2,054,760.52[136] - The company's total assets for Guolian (Yiyang) Food Co., Ltd. amounted to RMB 624,299,119.60, with total liabilities of RMB 431,440,150.15[135] Financial Risk Management - The company's financial risk management strategy focuses on balancing risk and return, aiming to minimize the negative impact of risks on operational performance and maximize shareholder interests[137] - Credit risk management involves trading only with reputable clients and continuous monitoring of accounts receivable to control bad debt risk[138] - The company's liquidity is deposited in banks with high credit ratings, resulting in low credit risk for liquidity[140] - The company's interest rate risk primarily stems from borrowings, and it manages this risk by maintaining good bank relationships, designing reasonable credit lines, and shortening the duration of individual loans[141] - The company's foreign exchange risk is mainly related to USD and HKD, with a foreign exchange loss of RMB 293,281.69 for the year[142] - A 1.00% appreciation of RMB against foreign currencies would result in a pre-tax impact of -RMB 789,837.48 on profit and shareholder equity for the first half of 2023[143] Related Party Transactions - The parent company, Xinyu Guotong Investment Management Co., Ltd., holds a 13.93% stake and voting rights in the company[144] - The ultimate controlling party of the company is Li Zhong[145] - The company has significant related-party transactions, including RMB 4,963,853.99 in refrigeration fees and ice machine payments with Zhanjiang Southern Aquatic Market Management Co., Ltd.[149] - The company sold feed worth RMB 2,780,464.69 to Anhui Guotong Modern Agricultural Technology Development Co., Ltd.[150] - The company has multiple guarantee contracts with various subsidiaries, including a RMB 55,503,360.00 guarantee for Zhanjiang Guolian Aquatic Seed Technology Co., Ltd.[151] - The company's total related party transactions amounted to 496.39 million yuan, accounting for a significant portion of its business operations[170] - Sales to related parties, including products and services, totaled 16.67 billion yuan, with significant transactions involving the South China Aquatic Products Market Management Co., Ltd.[176] - The company confirmed rental income of 541,725.66 yuan for deep-water cages from Zhanjiang Southern Aquatic Market Management[177] - Rental income for cold storage increased to 4,715,320.74 yuan from 3,645,081.01 yuan in the previous period[178] - Accounts receivable from Zhanjiang Southern Aquatic Products Market Management Co., Ltd. decreased to RMB 34,860.00 from RMB 556,171.00 at the beginning of the period[186] - Other receivables from Chen Han increased to RMB 22,330.00 from RMB 20,840.80 at the beginning of the period[186] - Accounts payable to Zhanjiang Southern Aquatic Products Market Management Co., Ltd. decreased significantly to RMB 246,640.44 from RMB 6,606,220.85 at the beginning of the period[188] - Other payables to Xinyu Guotong Investment Management Co., Ltd. were RMB 10,688,100.41 at the beginning of the period, with no balance at the end of the period[188] Environmental and Social Responsibility - The company's wastewater treatment facility processed CODcr at a concentration of 50mg/l, with a total discharge of 4.2t/half year, against a permitted limit of 91.2t/half year[152] - Ammonia nitrogen discharge was 1.42t/half year, compared to the permitted limit of 25.48t/half year[152] - Total nitrogen discharge was 5.68t/half year, against a permitted limit of 32.76t/half year[152] - Total phosphorus discharge was 0.568t/half year, compared to the permitted limit of 2.912t/half year[152] - The company's chemical oxygen demand (COD) discharge was 217.80kg, against a permitted limit of 38.1 million tons/year[152] - Ammonia nitrogen (NH3-N) discharge was 9.76kg, compared to a permitted limit of 27,000 tons/year[152] - Total phosphorus (TP) discharge was 9.13kg, against a permitted limit of 8,900 tons/year[152] - The company has built its own wastewater treatment station to handle pollutants[153] - The company conducts environmental monitoring 1-2 times annually through third-party agencies[154] - No environmental penalties were incurred during the reporting period[156] Corporate Governance and Commitments - The company's actual controllers, shareholders, related parties, and acquirers have fulfilled their commitments during the reporting period, with no overdue commitments as of the end of the reporting period[162] - The company's directors, supervisors, and senior management have committed to not transferring more than 25% of their shares annually and adhering to a six-month restriction on buying and selling shares[162] - The company has committed to not engaging in any competitive business activities or investing in competing enterprises, ensuring no conflict of interest[162] - The company has pledged to compensate for any losses incurred due to non-compliance with the non-competition commitments[162] - The company has committed to not occupying company funds or assets through loans, debt repayment, or other means[162] - The company has agreed to bear all liabilities for any social insurance or housing fund payments required by local authorities, ensuring no financial loss to the company[162] - The company has committed to not interfering with management activities and to comply with any new regulatory requirements from the China Securities Regulatory Commission[162] - The company has pledged to fulfill any commitments related to return measures and to compensate for any losses caused by non-compliance[162] - The company has agreed to accept penalties or management measures from regulatory authorities if it violates any of the above commitments[162] - The company's directors and senior management have committed to not using company assets for investments or consumption activities unrelated to their duties[163] - The company's controlling shareholders and actual controllers have pledged not to interfere with the company's management activities or encroach on the company's interests[163] - Shareholders who subscribed to the company's specific object issuance have committed to not reducing their holdings during the 6-month lock-up period[163] - The company has committed to not providing any form of financial assistance, including loans or guarantees, for incentive objects to obtain restricted stocks under the equity incentive plan[163] - The company reported no non-operational fund occupation by controlling shareholders or other related parties during the reporting period[165] - The company reported no illegal external guarantees during the reporting period[166] - The company's semi-annual financial report was not audited[167] - The company did not undergo any bankruptcy restructuring during the reporting period[168] - The company had no significant litigation or arbitration matters during the reporting period[169] - No asset or equity acquisitions or sales occurred during the reporting period[171] - No joint external investment transactions were conducted by the company[172] - The company and its affiliated financial institutions did not engage in any deposit, loan, credit, or other financial business with related parties[173] - The company's controlled financial institutions also did not engage in any financial transactions with related parties[174] Guarantees and Loans - The company provided guarantees for various loans, with amounts ranging from 800 million yuan to 4,000 million yuan, for periods extending up to three years after the loan maturity[175] - The company provided a counter-guarantee for a 10,000,000 yuan loan to its subsidiary Hunan Guolian Feed Co., Ltd., which remains unfulfilled[180] - A counter-guarantee was provided for a 20,000,000 yuan loan to its subsidiary Guolian (Yiyang) Food Co., Ltd., which remains unfulfilled[180] - Another counter-guarantee was provided for a 20,000,000 yuan loan to Guolian (Yiyang) Food Co., Ltd., which remains unfulfilled[180] - The company has a guarantee contract of 310,000,000 yuan with Xinyu Guotong Investment Management Co., Ltd., set to expire on December 31, 2024[181] - A mortgage guarantee of 11,617,500 yuan was provided by Dongguomei Aquatic Food Co., Ltd., set to expire on December 31, 2025[181] - The company has a guarantee contract of 800,000,000 yuan with multiple entities, set to expire three years after the fulfillment of the main contract[181] - A guarantee of 200,000,000 yuan was provided by Li Zhong and Gui Fengyue, set to expire on July 5, 2025[181] - A guarantee of 80,000,000 yuan was provided by Li Zhong, Chen Han, and Li Guotong, set to expire three years after the fulfillment of the financing contract[181] - The company provided a guarantee of RMB 16,000.00 million for Dongguo Meishui Food Co., Ltd., with an actual guarantee amount of RMB 14,194.75 million, effective from July 1, 2020, to December 31, 2026[192] - A guarantee of RMB 7,000.00 million was issued for Dongguo Meishui Food Co., Ltd., with an actual guarantee amount of RMB 1,000.00 million, effective from February 27, 2020, to December 31, 2025[192] - The company provided a guarantee of RMB 3,000.00 million for Zhanjiang Guolian Feed Co., Ltd., with an actual guarantee amount of RMB 1,000.00 million, effective from February 24, 2020, to December 31, 2025[192] - A guarantee of RMB 540.00 million was issued for Zhanjiang Guolian Feed Co., Ltd., with an actual guarantee amount of RMB 0.00 million, effective from March 29, 2022, for three years after the debt fulfillment period[192] - The company provided a guarantee of RMB 1,350.00 million for Zhanjiang Guolian Feed Co., Ltd., with an actual guarantee amount of RMB 0.00 million, effective from March 12, 2021, for three years after the debt fulfillment period[192] - A guarantee of RMB 2,800.00 million was issued for Yangjiang Guolian Marine Food Co., Ltd., with an actual guarantee amount of RMB 2,500.00 million, effective from March 19, 2022, for three years after the debt fulfillment period[192] - The company provided a guarantee of RMB 1,000.00 million for Guangdong Xinying Food Technology Co., Ltd., with an actual guarantee amount of RMB 0.00 million, effective from November 29, 2021, for three years after the debt fulfillment period[192] - A guarantee of RMB 1,000.00 million was issued for Zhanjiang Guolian Feed Co., Ltd., with an actual guarantee amount of RMB 0.00 million, effective from December 31, 2021, for two years after the debt fulfillment period[192] - The company provided a guarantee of RMB 5,000.00 million for Dongguo Meishui Food Co., Ltd., with an actual guarantee amount of RMB 4,995.40 million, effective from January 10, 2023, for three years after the debt fulfillment period[192] - A guarantee of RMB 7,000.00 million was issued for Guolian (Yiyang) Food Co., Ltd., with an actual guarantee amount of RMB 7,000.00 million, effective from April 24, 2023, for three years after the debt fulfillment period[192] - The company provided a total

第五届董事会第二十一次会议决议公告 湛江国联水产开发股份有限公司（以下简称"公司"）第五届董事会第二 十一次会议于2023年8月25日在公司总部会议室召开。会议通知于2023年8月15 日以电话或邮件方式发出，本次会议由董事长李忠先生召集并主持，会议采取 现场和通讯表决相结合方式进行，会议应出席董事九人，实际出席董事九人。 本次会议召集、召开程序符合《公司法》、公司《章程》和公司《董事会议事 规则》的规定。 二、董事会会议审议情况 经与会董事认真审议并投票表决，形成如下决议： 1、审议通过了《2023 年半年度报告全文及摘要》。 公司《2023 年半年度报告全文》及《2023 年半年度报告摘要》的编制程序 符合法律、行政法规和中国证监会、深圳证券交易所的相关法律法规、规范性文 件的规定，报告内容真实、准确、完整地反映了公司的实际情况，不存在任何虚 假记载、误导性陈述或者重大遗漏。 证券代码：300094 证券简称：国联水产 公告编号：2023-036 湛江国联水产开发股份有限公司 第五届董事会第二十一次会议决议公告 本公司及董事会全体成员保证公告内容真实、准确和完整， 没有虚假记载、误导性陈述或者重大遗漏。 ...

关于 2023 年半年度计提资产减值准备及核销资产的公告 证券代码：300094 证券简称：国联水产 公告编号：2023-039 湛江国联水产开发股份有限公司 关于 2023 半年度计提资产减值准备及核销资产的公告 本公司及董事会全体成员保证公告内容真实、准确和完整，没 有虚假记载、误导性陈述或者重大遗漏。 一、本次计提资产减值准备及核销资产概述 （一）本次计提资产减值准备的原因 湛江国联水产开发股份有限公司（以下简称"公司"）本次计提资产减值准备， 是依据《企业会计准则》及公司会计政策的相关规定进行的。公司及下属公司对 2023 年半年度末各类存货、应收账款、其他应收款、固定资产、在建工程、无 形资产等资产进行了全面清查，对各类存货的可变现净值、应收款项及其他应收 款回收的可能性、固定资产、在建工程及无形资产的可变现性进行了充分的评估 和分析，认为上述资产中部分资产存在一定的减值迹象。本着谨慎性原则，公司 需对可能发生资产减值损失的相关资产进行计提减值准备。 （二）本次计提资产减值准备及核销资产范围和总金额 公司对 2023 年半年度可能发生减值迹象的资产进行资产减值测试后，计提 资产减值准备合计 205, ...

证券代码：300094 证券简称：国联水产 公告编号：2023-037 湛江国联水产开发股份有限公司 第五届监事会第十七次会议决议公告 第五届监事会第十七次会议决议公告 本公司及监事会全体成员保证公告内容真实、准确和完整，没 有虚假记载、误导性陈述或者重大遗漏。 一、监事会会议召开情况 湛江国联水产开发股份有限公司（以下简称"公司"）第五届监事会第十七 次会议于 2023 年 8 月 25 日在公司总部会议室召开。会议通知于 2023 年 8 月 15 日以电话或邮件方式发出，本次会议由监事会主席唐岸莲召集并主持，会议采取 现场及通讯的方式进行，会议应出席监事三人，实际出席监事三人。本次会议的 出席人数、召集、召开程序和议事内容均符合《公司法》和《证券法》的规定。 二、监事会会议审议情况 经与会监事认真审议并投票表决，形成如下决议： 1、审议通过了《2023 年半年度报告全文及摘要》。 经审核，监事会认为：董事会编制公司《2023 年半年度报告及摘要》的程 序符合相关法律法规的规定，报告内容真实、准确、完整地反映了公司 2023 年 半年度经营的实际情况，不存在任何虚假记载、误导性陈述或者重大遗漏。 表决结果 ...

关于会计政策变更的公告 证券代码：300094 证券简称：国联水产 公告编号：2023-040 湛江国联水产开发股份有限公司 关于会计政策变更的公告 2022年11月30日，财政部发布了《企业会计准则解释第16号》(财会(2022)31 号)，其中"关于单项交易产生的资产和负债相关的递延所得税不适用初始确认 豁免的会计处理"内容自2023年1月1日起施行。 （二）变更日期 由于上述会计准则解释的公布，公司需对会计政策进行相应变更，并按以上 文件规定的起始日开始执行上述会计准则。 （三）变更前采取的会计政策 本次会计政策变更前，公司执行财政部发布的《企业会计准则--基本准则》 和各项具体会计准则、企业会计准则应用指南、企业会计准则解释公告以及其他 相关规定。 （四）变更后采取的会计政策 本公司及董事会全体成员保证公告内容真实、准确和完整， 没有虚假记载、误导性陈述或者重大遗漏。 重要内容提示： 本次会计政策变更系湛江国联水产开发股份有限公司（以下简称"公司"） 根据财政部发布的相关企业会计准则解释而进行的相应变更，无需提交公司董事 会和股东大会审议，不会对公司财务状况、经营成果和现金流量产生重大影响。 一、会计 ...

湛江国联水产开发股份有限公司 经认真审查，我们认为：公司本次计提资产减值准备及核销资产依据充分，符 合公司实际情况，本次计提资产减值准备及核销资产后，能真实、公允地反映公司 资产经营状况和财务状况，使公司会计信息更具合理性，符合公司及全体股东的整 体利益。我们一致同意公司本次计提资产减值准备及核销资产的相关事项。 （本页无正文，为湛江国联水产开发股份有限公司独立董事关于第五届董事会第二 十一次会议相关事项的独立意见签字页） 独立董事签字： 关于第五届董事会第二十一次会议相关事项的独立意见 湛江国联水产开发股份有限公司（以下简称"公司"）于 2023 年 8 月 25 日召开 了第五届董事会第二十一次会议。根据中国证监会《关于在上市公司建立独立董事 制度的指导意见》、《深圳证券交易所创业板股票上市规则》、《上市公司自律监 管指引第 2 号——创业板上市公司规范运作》以及《公司章程》等相关规定，我们 作为公司独立董事，在仔细审阅了公司董事会向我们提交的有关资料的基础上，基 于客观、独立判断的立场，对第五届董事会第二十一次会议相关事项发表如下意见： 一、关于控股股东及其他关联方占用公司资金、公司对外担保情况的独立意 ...

湛江国联水产开发股份有限公司 关于 2023 年半年度募集资金年度存放与实际使用情况的专项报告 湛江国联水产开发股份有限公司 董事会关于 2023 年半年度募集资金年度存放与实际使用情 况的专项报告 根据中国证监会发布的《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》和深圳证券交易所发布的《深圳证券交易所上市公司自律监管指引第 2 号——创 业板上市公司规范运作》等有关规定，湛江国联水产开发股份有限公司（以下简称"公司" 或"本公司"）董事会编制了截至 2023 年 6 月 30 日止募集资金存放与实际使用情况的专项 报告。 一、募集资金基本情况 （一）实际募集资金情况 经中国证券监督管理委员会出具《关于同意湛江国联水产开发股份有限公司向特定对象 发行股票注册的批复》（证监许可〔2022〕1826 号）的核准，湛江国联水产开发股份有限公 司向 15 名特定对象发行人民币普通股股票共计 221,238,938 股，发行价格为人民币 4.52 元/ 股，募集资金总额为人民币 999,999,999.76 元，扣除承销费和保荐费等与发行相关的费用（不 含增值税）人民币18,331,074.4 ...

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