股票代码：300268 股票简称：*ST 佳沃 上市地点：深圳证券交易所 佳沃食品股份有限公司 重大资产出售暨关联交易实施情况 报告书 独立财务顾问 二〇二五年六月 1 声明 本公司及本公司全体董事、监事及高级管理人员保证上市公司及时、公平地披露信 息，保证本报告书的内容真实、准确、完整，不存在虚假记载、误导性陈述或者重大遗 漏，并对所提供信息的真实性、准确性、完整性负相应的法律责任。 本次重组的交易对方已就在本次交易过程中所提供信息和材料的真实、准确、完整 情况出具承诺函，保证及时提供本次重组相关信息，为本次交易所提供的信息真实、准 确、完整，如因提供的信息存在虚假记载、误导性陈述或者重大遗漏，给上市公司或者 投资者造成损失的，将依法承担相应的法律责任。 本报告书所述事项并不代表深圳证券交易所等主管部门对于本次重大资产重组相 关事项的实质性判断、确认或批准。 本次交易完成后，本公司经营与收益的变化，由本公司自行负责；由此变化引致的 投资风险，由投资者自行承担。投资者若对本报告书存在任何疑问，应咨询自己的股票 经纪人、律师、专业会计师或其他专业顾问。 本公司提醒投资者注意：本报告书的目的仅为向公众提供有关本次 ...

Group 1 - The core point of the news is that Jiahua Food Co., Ltd. has announced the release of its guarantee obligations related to several loans taken by its overseas subsidiaries, thereby reducing its financial liabilities [1][2]. - Jiahua Food's overseas subsidiary, Food Investment SpA, applied for an interest-free loan of $11.352 million from Quafood Limited to repay bank loans and supplement daily operating funds [1]. - The company has transferred 100% of its stake in Beijing Zhencheng Technology Co., Ltd. to its wholly-owned subsidiary, Jiahua Pinxian (Beijing) Enterprise Management Co., Ltd., and has signed agreements to release its guarantee obligations for five loans [2]. Group 2 - After the release of the guarantees, the total amount of guarantees that the company can provide within the current fiscal year is RMB 760 million, with no guarantees provided so far this year [2]. - The company and its subsidiaries have provided guarantees amounting to $1.50417 million (approximately RMB 10.79826 million), which accounts for 23.61% of the company's latest audited net assets [2].

北京市尚公律师事务所 关于 佳沃食品股份有限公司 2025 年第三次临时股东大会的 法律意见 二〇二五年六月 北京市东长安街 10 号长安大厦 3 层 电话：010/65288888 传真：010/65226989 北京市尚公律师事务所 关于 佳沃食品股份有限公司 2025 年第三次临时股东大会的 法律意见 致：佳沃食品股份有限公司 北京市尚公律师事务所（以下简称"本所""我们"）接受佳沃食品股份有 限公司（以下简称"公司"）委托，指派本所律师列席公司 2025 年第三次临时 股东大会（以下简称"本次会议"），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》"）、中国证券监督管理委员会（以下简称"中国 证监会"）《上市公司股东大会规则》（以下简称"《股东大会规则》"）等法 律、行政法规、规范性文件及现行有效的《佳沃食品股份有限公司章程》（以下 简称"《公司章程》"）的规定，出具本法律意见书。 在本法律意见书中，本所律师仅对本次股东大会的召集和召开程序、出席会 议人员的资格、召集人的资格、会议表决程序及表决结果是否符合《公司法 ...

佳沃食品股份有限公司 证券代码：300268 证券简称：*ST佳沃 公告编号：2025-078 佳沃食品股份有限公司 2025年第三次临时股东大会决议公告 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。 特别提示： 1．本次股东大会审议议案获得通过，未出现否决议案的情形。 2．本次股东大会不涉及变更以往股东大会已通过的决议。 一、会议召开情况 1．会议召开时间： 现场会议召开时间：2025年6月16日（星期一）上午10:00。 网络投票时间：2025年6月16日。 3．会议召开方式：现场投票和网络投票相结合的方式。 4．会议召集人：公司董事会。 5．会议主持人：董事长陈绍鹏先生。 6．本次会议的召集、召开符合《公司法》《上市公司股东大会规则》《深圳 证券交易所创业板股票上市规则》《公司章程》等法律、法规及规范性文件的规 定。 7．会议出席情况 （1）股东出席的总体情况： 通过现场和网络投票的股东 369 人，代表股份 38,616,453 股，其中代表有表 1 佳沃食品股份有限公司 其中，通过深圳证券交易所交易系统投票时间为2025年6月16日9:15-9:2 ...

佳沃食品股份有限公司 证券代码：300268 证券简称：*ST佳沃 公告编号：2025-079 1. 佳沃食品股 份有限 公司（以下 简称" 公司"）境 外子公 司 Food Investment SpA（以下简称"Food"）为偿还银行借款及补充日常营运资金，向 控股股东佳沃集团有限公司（以下简称"佳沃集团"）的控股子公司 Quafood Limited（以下简称"Quafood"）申请无息借款 11,352 万美元，由公司及公司全 资子公司北京佳沃臻诚科技有限公司（以下简称"北京臻诚"）为上述借款提供 担保。Quafood 作为贷款人、Food 作为借款人、佳沃食品及北京臻诚作为担保 人共同签署了《Quafood Limited 与 Food Investment SpA 的借款协议》。 具体内容详见公司于 2024 年 6 月 22 日刊登在巨潮资讯网上的《关于公司 拟为境外子公司债务融资提供担保的公告》（公告编号：2024-060）。 2. 公司境外子公司 Australis Mar S.A.（以下简称"AMSA"）为补充日常 营运资金，向控股股东佳沃集团的控股子公司 Quafood 申请无息借款 3 ...

Group 1 - The core point of the article is that *ST Jiawo has signed a supplementary agreement for the transfer of 100% equity of Beijing Jiawo Zhencheng Technology Co., Ltd. with its controlling shareholder, Jiawo Group, to mitigate financial risks and avoid delisting [1][2] - The assessment value of the transferred equity is -54.7516 million yuan, and the agreement outlines six potential scenarios regarding pending commercial arbitration and a mechanism for free transfer [1] - Following the asset transfer, *ST Jiawo's debt-to-asset ratio decreased from 104.92% to 12.56%, and the net asset per share increased from -2.54 yuan/share to 1.62 yuan/share, with earnings per share projected to reach 0.25 yuan/share [1][2] Group 2 - To avoid conflicts with remaining businesses, *ST Jiawo has signed a management agreement with Jiawo Pinxian for entrusted management of Jiawo Zhencheng [2] - Jiawo Group has committed to resolving any competition issues within four years post-transaction, or else transfer the equity or assets of Jiawo Zhencheng to an unrelated third party [2] - From 2019 to 2024, *ST Jiawo's salmon business has incurred cumulative losses exceeding 4 billion yuan due to various market challenges, including supply shocks and rising feed costs [2]

Group 1 - The core point of the article is that *ST JIAWO is addressing investor concerns by providing detailed solutions regarding the sale of its underperforming salmon business and the associated issues of competition and sustainability [1][2] - On April 25, *ST JIAWO announced a major asset sale plan to divest its loss-making salmon business, JIAWO ZHENCHENG, transferring 100% of its shares to a wholly-owned subsidiary, JIAWO PINXIAN, while maintaining seafood as its main business post-restructuring [1][2] - The recent announcement includes commitments from the major shareholder and actual controller to resolve competition issues within four years post-transaction, with a provision to transfer shares or assets to unrelated third parties if unresolved by the fifth year [1] Group 2 - *ST JIAWO has faced significant losses from its salmon business, accumulating over 4 billion yuan in losses from 2019 to 2024, which has severely impacted its operational development and brought it close to delisting [2] - Despite the major shareholder relieving the company of approximately 1.8 billion yuan in debt in 2023, losses from the salmon business continued to grow into the first quarter of 2025 [2] - The decision to sell the asset is seen as a strategic move to halt the spread of losses, significantly reducing the debt ratio from 104.92% in 2024 to 12.56%, alleviating debt pressure and mitigating delisting risks, while allowing the company to refocus on more promising business areas [2]

佳沃食品股份有限公司 证券代码：300268 证券简称：*ST佳沃 公告编号：2025-077 佳沃食品股份有限公司 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、诉讼的基本情况 鉴于桃源县湘晖农业投资有限公司（以下简称"桃源湘晖"、"被执行人"） 未按照承诺补偿佳沃食品股份有限公司（以下简称"公司"、"申请执行人"） 损失的投资本金3,000万元人民币，公司向湖南省桃源县人民法院提起诉讼，并于 网上的《关于公司提起诉讼的公告》（公告编号：2020-083）。 区法院"）出具的（2021）湘0105民初5472号《民事判决书》，具体内容详见公 司于2021年12月10日刊登在巨潮资讯网上的《关于收到 <民事判决书> 暨诉讼进 展公告》（公告编号：2021-106）。 鉴于桃源湘晖未能履行上述生效民事判决，公司已向开福区法院申请强制执 行。开福区法院已下达（2023）湘0105执435号《执行裁定书》，具体内容详见 公司于2023年2月15日刊登在巨潮资讯网上的《关于收到 <执行裁定书> 暨诉讼进 展公告》（公告编号：2023-008）。 万元，具体内容详 ...

要求，我们就重组问询函第1题中要求审计机构核查并发表明确意见的事项进行 了核查，回复如下： 关于佳沃食品股份有限公司 重组问询函 之回复 XYZH/2025BJAA11F0098 佳沃食品股份有限公司 深圳证券交易所创业板公司管理部： 信永中和会计师事务所（特殊普通合伙）（以下简称"我们"或"会计师"） 通过佳沃食品股份有限公司（以下简称"公司"）收悉深圳证券交易所创业板公 司管理部于2025年5月9日下发的《关于对佳沃食品股份有限公司的重组问询函》 （创业板并购重组问询函〔2025〕第3号） (以下简称"问询函")。根据问询函 下简称"佳沃品鲜"）出售所持有的北京佳沃臻诚科技有限公司（以下简称"佳 沃臻诚")100%股权，交易定价为 1 元。截至评估基准日，佳沃臻诚评估价值为 -5475.16 万元。 请你公司说明出售佳沃臻诚 100%股权的具体会计处理、合规性及其对你公 司合并财务报表、个别财务报表的具体影响。请独立财务顾问及审计机构核查 并发表明确意见。 回复： 本次佳沃臻诚股权转让前后均受上市公司控股股东同一方控制，且上市公司 明显单方面获益，故其经济实质具有资本投入性质，形成的利得应计入所有者权 益 ...

Core Viewpoint - The law firm Zhonglun has conducted a verification of the self-inspection report regarding stock trading activities related to Jiahua Food Co., Ltd. The report indicates that no relevant parties engaged in stock trading during the specified self-inspection period [1][6]. Group 1: Self-Inspection Results - The board of directors, supervisors, senior management, and their immediate family members did not engage in trading Jiahua Food's stock during the self-inspection period from October 24, 2024, to April 24, 2025 [3][4]. - The controlling shareholders, actual controllers, and their immediate family members also did not engage in trading Jiahua Food's stock during the self-inspection period [3][4]. - The trading counterparties and their immediate family members did not engage in trading Jiahua Food's stock during the self-inspection period [3][4]. - Individuals with insider information regarding the trading target and their immediate family members did not engage in trading Jiahua Food's stock during the self-inspection period [4][6]. - Service providers related to the transaction and their immediate family members did not engage in trading Jiahua Food's stock during the self-inspection period [4][6]. - Other individuals with knowledge of the major asset transaction did not engage in trading Jiahua Food's stock during the self-inspection period [6]. Group 2: Verification Opinion - The law firm confirms that all relevant parties within the scope of the self-inspection did not engage in trading Jiahua Food's stock during the specified period, based on the self-inspection reports and verification from the Shenzhen branch of China Securities Depository and Clearing Co., Ltd. [6][7].