海南神农种业科技股份有限公司 关于营业收入扣除情况的专项核查意见 关于营业收入扣除情况的专项核查意见 川华信专（2025）第 0536 号 | 四川华信(集团)会计师事务所 | 地址:成都市洗面桥街 18 号金茂礼都南 28 楼 | | --- | --- | | （特殊普通合伙） | 电话:（028）85560449 传真:（028）85560449 | | SI CHUAN HUA XIN (GROUP) CPA | 邮编: 610041 | | (LLP) | 电邮: schxzhb@hxcpa.com.cn | 海南神农种业科技股份有限公司 2024 年度营业收入扣除事项专项核查报告 川华信专（2025）第 0536 号 目录： 1、关于营业收入扣除情况的专项核查意见 2、2024 年度营业收入扣除情况表 海南神农种业科技股份有限公司全体股东： 我们接受委托，审计了海南神农种业科技股份有限公司（以下简称"神农种业"）2024 年 度财务报表，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，以及财 ...

| 四川华信(集团)会计师事务所 | | | --- | --- | | | 地址:成都市洗面桥街 18 号金茂礼都南 28 楼 | | （特殊普通合伙） | 电话:（028）85560449 | | | 传真:（028）85560449 | | SI CHUAN HUA XIN (GROUP) CPA | 邮编: 610041 | | | 电邮: schxzhb@hxcpa.com.cn | | (LLP) | | 海南神农种业科技股份有限公司 2024 年度非经营性资金占用及其他关联资金往来情况 专项说明 川华信专（2025）第 0537 号 目录： 1、关于海南神农种业科技股份有限公司 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 2、海南神农种业科技股份有限公司 2024 年度非经营性资金占用及其他 关联资金往来情况汇总表 海南神农种业科技股份有限公司 非经营性资金占用及其他关联资金往来情况的专项说明 关于海南神农种业科技股份有限公司 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 川华信专（2025）第 0537 号 海南神农种业科技股份有限公司全体股东： 我们接 ...

海南神农种业科技股份有限公司董事会 关于独立董事独立性情况的专项意见 海南神农种业科技股份有限公司（以下简称"公司"）董事会根据《上市公 司独立董事管理办法》《深圳证券交易所创业板股票上市规则》《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》等要求，并结合独 立董事出具的《独立董事独立性自查情况表》，认为公司独立董事不存在任何妨 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，符合《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监管指引第 2 号--创业 板上市公司规范运作》等法律法规及《公司章程》中关于独立董事的任职资格及 独立性的要求。 海南神农种业科技股份有限公司董事会 2025 年 4 月 24 日 ...

海南神农种业科技股份有限公司 2024 年度独立董事述职报告 本人作为海南神农种业科技股份有限公司（以下简称"公司"）的独立董事， 在任职期间遵守《公司法》《证券法》《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监管指引第 2 号--创业板上市公司规范运作》《公司章程》 《独立董事工作制度》等相关法律、法规的规定和要求，在 2024 年度工作中， 诚实、勤勉、独立的履行职责，积极出席相关会议，认真审议董事会各项议案， 对重大事项发表独立意见，充分发挥了独立董事及各专业委员会的作用，维护了 公司的整体利益及全体股东的合法权益。现将 2024 年度本人履行独立董事职责 情况汇报如下： 一、基本情况 本人朱竹青，1965 年 5 月出生，中国国籍，副教授。1994 年 11 月至今，任 海南大学材料与化工学院化学教师、副教授。现任公司独立董事。 在会议召开前，本人对提交董事会和股东大会的议案均进行了认真审阅，与 公司经营管理层保持了充分沟通，对公司生产经营情况进行了实地调研，参与了 公司年度审计的各项沟通、协调和监督工作，密切关注外部环境及行业市场变化 对公司的影响，充分发挥个人的专业经验及特长，就议案 ...

海南神农种业科技股份有限公司 2024 年度独立董事述职报告 本人作为海南神农种业科技股份有限公司（以下简称"公司"）的独立董事， 在任职期间遵守《公司法》《证券法》《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监管指引第 2 号--创业板上市公司规范运作》《公司章程》 《独立董事工作制度》等相关法律、法规的规定和要求，在 2024 年度工作中， 诚实、勤勉、独立的履行职责，积极出席相关会议，认真审议董事会各项议案， 对重大事项发表独立意见，充分发挥了独立董事及各专业委员会的作用，维护了 公司的整体利益及全体股东的合法权益。现将 2024 年度本人履行独立董事职责 情况汇报如下： 一、基本情况 本人孙益文，1970 年 6 月出生，中国国籍，湖南大学工商管理学院 EMBA 硕 士，注册会计师。1995 年 8 月至 2009 年 3 月，任湖南大华新星会计师事务所有 限公司主任会计师；2004 年 2 月至 2009 年 10 月，任湖南新星房地产估价有限 公司董事长；2007 年至 2012 年，兼任湖南省注册会计师协会常务理事；2009 年 10 月至 2019 年 8 月，任信永中和会计师事 ...

Financial Performance - The company reported a net loss of CNY 50.62 million for 2024, an increase in loss of 40.51% compared to the previous year[8]. - Total revenue for 2024 was CNY 156.51 million, down 6.13% from CNY 166.73 million in 2023[23]. - The net cash flow from operating activities decreased by 51.61% to CNY 6.66 million compared to CNY 13.76 million in 2023[23]. - The company's net assets attributable to shareholders decreased by 6.56% to CNY 720.58 million at the end of 2024[23]. - The basic earnings per share for 2024 was CNY -0.0494, a decline of 40.34% from CNY -0.0352 in 2023[23]. - The weighted average return on net assets was -6.79%, a decrease of 2.23 percentage points from -4.56% in 2023[23]. - The company reported a significant increase in non-operating income, with total revenue excluding non-recurring gains and losses at CNY 145.23 million for 2024[24]. - The company achieved a revenue of ¥156,511,955.11 in the reporting period, a year-on-year decrease of 6.13%[80]. - The net profit attributable to the parent company was -¥50,616,492.26, representing a year-on-year increase in loss of 40.51%[80]. - Revenue from the agriculture sector accounted for 96.70% of total revenue, totaling ¥151,353,016.19, down 5.61% year-over-year[98]. Operational Highlights - The company experienced inventory losses of CNY 9.71 million and fixed asset losses of CNY 0.39 million due to the impact of Typhoon "Mokha"[8]. - The company's total assets increased by 17.13% to CNY 1.17 billion at the end of 2024, up from CNY 1.00 billion at the end of 2023[23]. - The company's seed production volume for 2024 reached 4.6991 million kilograms, representing an increase of 11.51% compared to 2023[56]. - The total sales return amount for the top ten varieties of rapeseed was 12.9118 million yuan, while for rice it was 6.1171 million yuan[56]. - The company has been recognized as a key player in the seed industry, holding multiple certifications and honors, including being a key leading enterprise in agricultural industrialization[33]. Research and Development - The company is focusing on expanding its oilseed production, particularly in rapeseed, to address the national food security strategy, with a self-sufficiency rate of only 34.2% for edible oil[35]. - The company is accelerating its research and development in aquaculture, aligning with national policies to enhance protein supply through diversified food systems[36]. - The company's R&D investment for 2024 amounted to CNY 12.55 million, accounting for 9.39% of seed sales revenue[42]. - The company has established research centers for rice, rapeseed, corn, and miscellaneous grains, and has built molecular breeding laboratories[42]. - The company has developed its own core research teams and products, including series of rice and rapeseed brands, ensuring continuous market competitiveness[45]. Market Strategy - The company is implementing a dual-driven development strategy of "crop seed industry + aquatic seed industry" to enhance its market position[76]. - The company aims to enhance agricultural industrialization and sustainable practices, focusing on high-yield and high-quality seed breeding and commercialization[128]. - The company plans to leverage modern industrial technology to transform agricultural production and distribution models, aiming for a complete industry chain from "seed" to consumers[128]. - The company aims to enhance brand value and marketing efficiency by building a comprehensive sales network across China, focusing on high-end agricultural and aquatic products[136]. - The company plans to showcase at least 80 new oilseed rape varieties over an area of no less than 60 acres by 2025, aiming to enhance sales of the Qingyou series[109]. Governance and Compliance - The company has a governance structure that ensures independent decision-making and compliance with legal requirements, with a board consisting of 5 members, including 2 independent directors[149]. - The company has implemented a performance evaluation and incentive mechanism for senior management to ensure transparency and accountability[151]. - The company adheres to strict information disclosure regulations, ensuring timely and accurate communication with investors[153]. - The company has established a comprehensive internal control and management system to enhance governance standards in line with regulatory requirements[154]. - The company has established independent financial management systems and maintains a clear separation from the controlling shareholder in terms of assets and operations[160]. Employee and Management - The total number of employees at the end of the reporting period was 222, with 38 at the parent company and 184 at major subsidiaries[185]. - The professional composition of employees includes 43 production personnel, 31 sales personnel, 48 technical personnel, 19 financial personnel, and 81 administrative personnel[185]. - The educational background of employees shows 7 with a doctorate, 29 with a master's degree, 81 with a bachelor's degree, 44 with a college degree, and 61 with a high school education or below[186]. - The company has implemented a performance management mechanism to align employee performance with corporate strategic goals, promoting talent retention and attraction[187]. - The company has a diverse management team with extensive experience in various sectors, contributing to its strategic direction[176].

Financial Performance - The company's operating revenue for Q1 2025 was ¥38,968,890.86, a decrease of 22.16% compared to the same period last year[4] - Net profit for the period was ¥524,220.37, representing a significant increase of 107.44% from a net loss of ¥7,258,346.94 in the previous year[4] - The net profit attributable to shareholders was a loss of ¥975,029.12, an improvement of 88.18% from the previous year's loss of ¥8,433,476.87[4] - Total operating revenue decreased to ¥38,968,890.86 from ¥50,061,370.58, representing a decline of approximately 22.3% year-over-year[33] - Total operating costs decreased to ¥39,842,508.70 from ¥58,611,988.20, a reduction of about 31.9% year-over-year[33] - Operating profit turned positive at ¥329,278.26 compared to a loss of ¥7,224,015.78 in the previous period[33] - Net profit for the period was ¥524,220.37, recovering from a net loss of ¥7,048,942.21 in the prior year[34] - The company reported a basic and diluted earnings per share of -¥0.0010, improving from -¥0.0081 in the prior year[34] Cash Flow - The net cash flow from operating activities improved by 73.42%, amounting to -¥1,502,595.29 compared to -¥5,653,251.32 in the same period last year[21] - Cash flow from operating activities showed a net outflow of ¥1,502,595.29, an improvement from a net outflow of ¥5,653,251.32 in the previous period[36] - Cash flow from investing activities resulted in a net outflow of ¥5,411,248.48, compared to a net outflow of ¥41,814,488.94 last year[38] - Cash flow from financing activities generated a net inflow of ¥1,272,870.62, down from ¥2,147,637.13 in the previous period[38] - The ending cash and cash equivalents balance was ¥51,372,108.54, down from ¥66,013,221.31 at the end of the previous period[38] Assets and Liabilities - Total assets decreased by 2.41% to ¥1,148,937,906.62 from ¥1,172,998,297.13 at the end of the previous year[5] - The company's equity attributable to shareholders decreased by 3.52% to ¥698,135,979.29 from ¥720,582,061.88 at the end of the previous year[5] - Total current assets increased to ¥270,387,694.83 from ¥264,270,740.68, reflecting a growth of about 2.3%[30] - Total non-current assets decreased to ¥878,550,211.79 from ¥913,075,384.57, representing a decline of approximately 3.8%[31] - Total current liabilities decreased to ¥99,769,906.60 from ¥110,676,405.92, reflecting a decline of approximately 9.9%[32] - Total non-current liabilities increased to ¥267,084,972.04 from ¥258,346,214.27, showing an increase of about 3.4%[32] - The company's total equity decreased to ¥782,083,027.98 from ¥808,323,505.06, indicating a decline of approximately 3.2%[32] - The company reported an accumulated deficit of ¥621,473,510.53, worsening from ¥596,035,899.73[32] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 75,536[25] Research and Development - Research and development expenses decreased by 51.10%, amounting to a reduction of ¥129.77 million compared to the previous year[16] Other Income - The company reported an increase in other income by 187.27%, totaling ¥124.62 million due to deferred income amortization and increased government subsidies[18] Future Plans - The company plans to change its accounting policy for investment properties from a cost model to a fair value model starting January 1, 2025[5] - The company plans to continue focusing on cost reduction and operational efficiency to enhance profitability in the upcoming quarters[39]

海南神农种业科技股份有限公司 关于控股子公司股权转让进展暨完成工商变更登记的公告 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。 证券代码：300189 证券简称：神农种业 公告编号：2025-004 一、基本情况概述 海南神农种业科技股份有限公司（以下简称"公司"）于 2025 年 1 月 23 日 召开第七届董事会第二十二次会议，审议通过了《关于转让控股子公司股权的议 案》，同意公司将持有的控股子公司福建神农大丰种业科技有限公司（以下简称 "福建神农大丰"）88.67%的股权转让给李坤泰，转让价格为人民币 1,303.40 万 元。具体内容详见公司于 2025 年 1 月 23 日在巨潮资讯网上披露的《关于转让控 股子公司股权的公告》(公告编号：2025-002)。 注册资本：叁仟万元整 成立日期：2005-07-01 住所：厦门市集美区杏林湾路 526 号 1005 单元 经营范围：农业科学研究和试验发展；生产经营农作物种子；种子批发；米、 面制品及食用油类预包装食品批发（不含冷藏冷冻食品）；米、面制品及食用油 类散装食品批发（不含冷藏冷冻食品）；化肥批 ...

Financial Projections - The estimated net profit for 2024 is projected to be a loss of between 44 million and 58 million CNY, compared to a loss of 36.02 million CNY in the same period last year[2]. - The estimated operating revenue for 2024 is projected to be between 135 million and 175 million CNY, down from 166.73 million CNY in the previous year[2]. - Non-recurring losses are expected to be between 39.5 million and 53.5 million CNY, compared to a loss of 28.72 million CNY in the same period last year[2]. - Non-recurring gains and losses are estimated to impact net profit by approximately 4.5 million CNY[5]. Operating Expenses - The increase in operating expenses is attributed to damages from Typhoon "Mojia," resulting in additional expenses of approximately 9.5 million CNY compared to the previous year[4]. Financial Performance - The company recognized a fair value gain of approximately 3.1 million CNY on trading financial assets during the reporting period, compared to a loss of 1.9366 million CNY in the same period last year[5]. - The company has not reported significant changes in product revenue and gross profit during the reporting period[4]. Communication and Reporting - The company has communicated with the accounting firm regarding the preliminary financial data, and there are no discrepancies[3]. - The specific financial data will be detailed in the annual report for 2024[6]. - Investors are advised to pay attention to investment risks due to the preliminary nature of the earnings forecast[6].

证券代码：300189 证券简称：神农种业 公告编号：2025-001 海南神农种业科技股份有限公司 第七届董事会第二十二次会议决议公告 二、《关于制定<舆情管理制度>的议案》 为进一步提高公司应对各类舆情的能力，建立快速反应和应急处置机制，及 时、妥善处理各类舆情对公司股价及正常生产经营活动造成的影响，切实保护投 资者合法权益，根据相关法律、法规和规范性文件及《公司章程》等相关规定， 结合公司实际情况，制定了《舆情管理制度》。 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。 海南神农种业科技股份有限公司（以下简称"公司"）第七届董事会第二十 二次会议于 2025 年 1 月 23 日以通讯方式召开。本次会议通知已于 2025 年 1 月 17 日以邮件、电话或专人方式送达公司各位董事。本次会议应出席董事 5 人， 实际出席的董事 5 人。本次会议的召集和召开符合《公司法》及《公司章程》的 有关规定，合法有效。全体董事以通讯方式表决，会议审议并通过了以下议案： 一、《关于转让控股子公司股权的议案》 为进一步优化公司资产结构，盘活存量资产，提高资产运营效率，增强 ...