佳沃食品股份有限公司 证券代码：300268 证券简称：佳沃食品 公告编号：2023-031 4．投资者参加方式：投资者可于2023年4月14日（星期五）15:00-17:00通过 网址https://eseb.cn/13HGKbThQK4，或使用微信扫描以下小程序码，即可进入参 与互动交流。 5．出席本次网上业绩说明会的人员有：公司独立董事郭祥云女士、总经理 唐寅先生、财务总监石月宁女士、董事会秘书吴爽女士。 二、征集问题事项 为使投资者充分、高效的参与本次网上交流活动，确保公司与投资者之间的 佳沃食品股份有限公司 关于举行2022年度网上业绩说明会的公告 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。 佳沃食品股份有限公司（以下简称"公司"）已于2023年4月7日在巨潮资讯 网（www.cninfo.com.cn）披露了《2022年年度报告》。为方便广大投资者更加 全面深入地了解公司经营业绩、发展战略等情况，公司定于2023年4月14日（星 期五）下午15:00至17:00在"价值在线"（www.ir-online.cn）举行2022年度网上 业绩说明会， ...

Financial Performance - The company reported a significant loss in 2022, with a total impairment of goodwill amounting to CNY 1.229 billion due to rising costs and inflationary pressures [3]. - As of the end of 2022, the equity attributable to shareholders was negative CNY 301.39 million, triggering "delisting risk warning" for the company's stock [7]. - The company's operating revenue for 2022 was ¥5,527,629,682.92, representing a 20.24% increase compared to ¥4,597,218,164.16 in 2021 [23]. - The net profit attributable to shareholders was -¥1,109,847,866.02, a decrease of 284.45% from -¥288,681,797.16 in the previous year [23]. - The cash flow from operating activities increased by 123.23% to ¥678,358,467.83 from ¥303,886,024.78 in 2021 [23]. - The total assets at the end of 2022 were ¥11,146,048,632.43, a decrease of 1.37% from ¥11,300,420,797.67 at the end of 2021 [23]. - The basic earnings per share for 2022 was -¥6.3711, compared to -¥1.6572 in 2021, reflecting a significant decline [23]. - The company reported a net profit margin of -673.07% for 2022, compared to -37.02% in 2021 [23]. - The company experienced a significant increase in non-recurring losses, with a total of ¥4,670,877.81 in 2022 compared to ¥28,590,008.73 in 2021 [30]. - The company is facing uncertainty regarding its ability to continue as a going concern, as indicated by the negative net profit for the last three accounting years [23]. Operational Strategy - The company plans to adjust its operational strategy in 2023, focusing on profitability and cost reduction while expanding its market share in China [4]. - The company aims to improve its asset-liability structure through capital operations in the upcoming year [4]. - The company will continue to focus on channel expansion and improving operational efficiency in 2023 [4]. - The company is implementing cost control measures, including optimizing procurement strategies and enhancing feed conversion rates to mitigate rising costs [185]. - The company plans to adjust its operational strategy to improve cost efficiency and enhance its capital structure to address negative net assets [184]. Market Trends and Demand - The global aquaculture production reached a historical high of 122.6 million tons in 2020, with a total value of $28.15 billion [37]. - The average per capita consumption of aquatic products increased from 9.9 kg in the 1960s to 20.2 kg in 2020, with a projected increase to 21.4 kg by 2030 [37]. - The global Atlantic salmon supply in 2022 was approximately 2.87 million tons, a 1% decrease from the previous year, with Norway and Chile accounting for about 80% of the global supply [41]. - The demand for salmon is expected to continue growing due to increasing global population and health awareness, with sales revenue for salmon increasing by 120% from 2012 to 2021 [42]. - The global salmon market is projected to face supply tightness in the coming years, with a forecasted growth rate of about 2% in 2023 [41]. - The seafood consumption in developing countries is expected to account for over 80% of global seafood consumption by 2030, with China representing 38% of the total [38]. - The company aims to enhance the accessibility of high-quality marine protein, including salmon, to improve national nutrition and health levels [36]. Supply Chain and Production - The cost of salmon feed, primarily driven by rising prices of grains and oils, reached historical highs by the end of 2022, with expectations that salmon farming costs will be higher in 2023 and 2024 compared to 2022 [47]. - The company has established stable partnerships with upstream suppliers and downstream customers, enhancing its position in the cod fish processing market [58]. - The company’s processing facilities ensure high-quality seafood products through strict quality control and microbiological analysis [66]. - The company has implemented advanced biosecurity measures to mitigate risks from bacterial diseases, ensuring stable harvest volumes and product quality [96]. - The company employs live capture technology during the harvesting phase to maintain the freshness and quality of salmon during transport to processing facilities [89]. Product Development and Marketing - The company emphasizes brand building and consumer trust in its premium seafood products, which are increasingly recognized and favored by consumers [60]. - The company is expanding its brand matrix in China, launching multiple product lines including "Jiawo Fresh," "Chuan Xiong Tong Xue," and "Keke Haili," enhancing brand visibility through various promotional activities [75]. - The company launched new products in its seafood retail brand "Jiawo Fresh" including flavored salmon and Arctic shrimp, expanding its product offerings significantly [77]. - The children's nutrition brand "Chuanxiong Classmate" introduced 14 SKUs, including new lunch meat and salmon bone soup products, enhancing its product matrix [77]. - The company is focusing on expanding its market presence in China while consolidating its positions in North America, South America, and Europe [75]. Regulatory and Environmental Factors - The salmon farming industry in Chile is under strict regulatory oversight, with multiple government agencies involved in monitoring various aspects such as biological asset quantity, mortality rates, and environmental conditions [90]. - The application process for salmon farming licenses in Chile is lengthy, taking approximately 4 years, including environmental assessments and approvals from various government bodies [91]. - The Chilean government has announced restrictions on the expansion of salmon farms, emphasizing the need for environmental studies to assess the ecological impact before issuing new licenses [92]. - Salmon farming in Chile has a low carbon footprint, producing only 5.1 kg of CO2 equivalent per kg of salmon, compared to 39.0 kg for beef, making it a more sustainable protein source [95]. Financial Management and Governance - The company has established a new governance structure to enhance operational efficiency and compliance with regulations [198]. - A comprehensive internal control system was developed in accordance with regulatory requirements, enhancing the efficiency and clarity of various operational processes [200]. - The company conducted internal control assessments across domestic business units and initiated IT system audits to ensure the accuracy of biological asset measurements [200]. - The internal control construction in 2023 aims to enhance operational management efficiency and address strategic, financial, operational, and compliance risks [200]. - The performance evaluation system links the compensation of senior management to company and individual performance, overseen by the board's compensation and assessment committee [200].

会计师事务所关于佳沃食品股份有限公司 深圳证券交易所的关注函之回复报告 深圳证券交易所： 深圳证券交易所于2023年2月1日出具的《关于对佳沃食品股份有限公司的关 注函》(创业板关注函【2023】第50号)（以下简称"关注函"）已收悉。根据该 关注函的要求，信永中和会计师事务所（特殊普通合伙）作为佳沃食品股份有限 公司（以下简称"佳沃食品"）年度报告审计会计师对关注函所涉及的问题认真 进行了逐项核查和落实，现回复如下，请予审核。 关于回复内容释义、格式及补充更新披露等事项的说明： 1、如无特殊说明，本关注函回复中使用的简称或名词释义与《佳沃食品股 份有限公司关于深圳证券交易所关注函回复的公告》（以下简称"《关注函回复 公告》"）一致； 2、本关注函回复中若出现总计数尾数与所列数值总和尾数不符的情况，均 为四舍五入所致。 问题 1 公告显示，你公司预计对因并购智利子公司 Australis Seafoods S.A.（以 下简称 Australis）股权形成的商誉进行了减值测试，预计减值金额在 120,000 万元至 180,000 万元左右。2021 年末，你公司对 Australis 公司计提商誉减值 准备 ...

Financial Performance - Revenue for the first three quarters of 2021 reached 3.38 billion RMB, a year-on-year increase of 1.39% [4] - Net profit attributable to shareholders was -105.99 million RMB, a significant reduction in loss of 349 million RMB compared to the previous year [4] - Third-quarter net profit was 30.42 million RMB, achieving single-quarter profitability [4] - Chile subsidiary Australis achieved a cumulative net profit of 48.49 million RMB in the first three quarters, with a third-quarter net profit of 87.7 million RMB [4] - Gross margin of Australis improved from -8.3% in Q1 to 21.9% in Q3 [4] Market and Industry Analysis - China's salmon import volume reached 74,200 tons in 2019, with a three-year compound growth rate of 31% [5] - Global salmon industry maintains a tight supply-demand balance [5] - Salmon prices have shown a recovery trend, with US market fillet prices reaching around $6/kg and Brazilian whole fish prices at $7-8/kg [5] - Company's salmon production capacity increased from 70,000 tons in 2019 to 100,000 tons in 2020 [5] Subsidiary Australis Advantages - Possesses valuable aquaculture licenses with strict government regulations [6] - Demonstrates superior operational efficiency with feed conversion rate of 1.25 (industry average: 1.42) and mortality rate below 6.1% (industry average: 15.8%) [6] - Maintains strong quality control capabilities with multiple industry certifications [6] - Achieved $120 million gross profit and $66 million net profit in 2019 under normal operations [6] Business Strategy and Development - Launched new children's food brand "Chanxiong Tongxue" targeting maternal and infant market [4] - Expanded sales channels through major e-commerce platforms like Tmall and JD.com [4] - Implemented dual business models: To B (supplying large supermarkets, importers, and restaurants) and To C (operating online flagship stores) [7] - Planned investment of 70 million RMB in 3R food innovation center and 60 million RMB in brand and marketing channel construction [7] - Initiated intelligent upgrade projects for salmon farming systems and smart factory construction [7] Future Outlook - Continued focus on consolidating overseas markets (US, Europe, Asia-Pacific) while strengthening Chinese market channels [7] - Positive outlook for future gross margins with current upward trend [7] - Strategic development in 3R food sector for C-end business [7] - Expected profitability improvement with production capacity at 100,000-ton level [6]

证券代码：300268 证券简称：佳沃食品 佳沃食品股份有限公司 投资者关系活动记录表 编号：2022-001 | --- | --- | --- | --- | --- | --- | |-----------------------------|---------------------------------------------------|----------------------------------------------------|---------|-------|----------| | | | | | | | | 投资者关系活动 | □特定对象调研 □分析师会议 □媒体采访 □业绩说明会 | | | | | | 类别 | □新闻发布会 | □路演活动 | | | | | | □现场参观 | | | | | | | 其他（电话会议） | | | | | | | 华西证券 周莎 | | | | | | | 中信证券 罗寅 银华基金 王建 | | | | | | 参与单位名称及 | 广发基金 陈少平 | | | | | | | | | | | | | | 中银证券资管 戴晓枫 | | ...

证券代码：300268 证券简称：佳沃食品 佳沃食品股份有限公司 投资者关系活动记录表 编号：2022-006 | --- | --- | --- | --- | --- | --- | --- | --- | |-----------------------------|-------------------------------------------|-----------|----------------------------|--------|-------|------------------------------------------------------|-------| | | | | | | | | | | | | | □特定对象调研 □分析师会议 | | | | | | 投资者关系活动 类别 | | | □媒体采访 □业绩说明会 | | | | | | | □新闻发布会 | □路演活动 | | | | | | | | □现场参观 | | | | | | | | | 其他（电话会议） | | | | | | | | | 华安证券 王莺、纪孝娟 | | | | | | | | 参与 ...

证券代码：300268 证券简称：佳沃食品 佳沃食品股份有限公司 投资者关系活动记录表 编号：2022-008 | --- | --- | --- | --- | --- | --- | |-----------------------------|------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------|-------|-------|---------------------------------------| | | | | | | | | | □特定对象调研 □分析师会议 | | | | | | 投资者关系活动 类别 | □媒体采访 □业绩说明会 | | | | | | | □新闻发布会 | □路演活动 | | | | | | □现场 ...