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]

Core Viewpoint - The company has initiated legal proceedings against Taoyuan Xianghui Agricultural Investment Co., Ltd. for failing to compensate the company for an investment loss of 30 million RMB, leading to a series of court actions and agreements regarding the recovery of funds [2][4]. Group 1: Lawsuit Background - The company filed a lawsuit against Taoyuan Xianghui for not compensating the investment principal of 30 million RMB [2]. - The court issued a civil judgment in 2021, which Taoyuan Xianghui failed to comply with, prompting the company to seek enforcement through the court [2][3]. - The company has been actively pursuing the enforcement of the court's decision and has signed an execution reconciliation agreement in May 2023 [3][4]. Group 2: Progress of the Lawsuit - The company has applied to restore the enforcement of the case due to Taoyuan Xianghui's non-compliance with the reconciliation agreement [4][5]. - The remaining unpaid principal amount is 3.6854 million RMB, along with additional interest [4]. - The company continues to communicate with the court to expedite the enforcement process and ensure the recovery of the remaining funds [5]. Group 3: Impact on the Company - The receipt of the final 1 million RMB reconciliation payment will conclude the enforcement case, and it is not expected to have a significant impact on the company [5].

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].

Meeting Announcement - The company will hold its third extraordinary general meeting of shareholders on June 16, 2025, at 10:00 AM [2][3] - The meeting complies with relevant laws and regulations, including the Company Law and the Articles of Association [2] Voting Procedures - Shareholders can vote either in person or via the Shenzhen Stock Exchange voting system and internet voting platform [3][11] - Voting will take place on June 16, 2025, from 9:15 AM to 3:00 PM [2][3] Agenda Items - The meeting will discuss several proposals, including a major asset sale and related party transactions [4][16] - Proposals require a two-thirds majority vote from attending shareholders, with related shareholders abstaining from voting [9] Registration and Attendance - Shareholders must register to attend the meeting, either in person or via mail/fax [10] - Natural person shareholders need to provide valid identification and shareholder account details for registration [10][11] Additional Information - The meeting will last half a day, and participants will bear their own travel and accommodation costs [11] - Detailed voting procedures and registration forms are provided in the attachments [12][14]

Core Viewpoint - Jiahua Food Co., Ltd. plans to transfer 100% equity of Beijing Jiahua Zhencheng Technology Co., Ltd. to Jiahua Pinxian (Beijing) Enterprise Management Co., Ltd., constituting a major asset restructuring [2][3]. Summary by Sections Transaction Overview - The transaction is classified as a major asset restructuring according to relevant regulations [2]. - The self-inspection period for stock trading by related parties spans from October 24, 2024, to April 24, 2025 [2]. Related Parties and Stock Trading - The scope of the self-inspection includes responsible parties and other related entities [3]. - During the self-inspection period, no stock trading activities were reported by the related parties [3]. Self-Inspection Conclusion - The company concluded that there were no stock trading activities by the related parties during the self-inspection period based on the evidence provided [3]. Independent Financial Advisor and Legal Opinions - The independent financial advisor confirmed that related parties did not engage in stock trading during the self-inspection period [3]. - Legal counsel also verified that there were no stock trading activities by the related parties during the specified timeframe [3].