非经营性资金占用及其他关联资金 往来情况专项说明 熊猫乳品集团股份有限公司 容诚专字[2024]200Z0045 号 容诚会计师事务所(特殊普通合伙) 中国·北京 关于熊猫乳品集团股份有限公司 容诚会计师事务所(特殊普通合伙) 总所：北京市西城区阜成门外大街 22号 外经贸大厦 15 层/922-926(100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail:bj@rsmchina.com.cn 非经营性资金占用及其他关联资金往来情况专项说明 https//WWW.rsm.global/china/ 容诚专字[2024]200Z0045 号 熊猫乳品集团股份有限公司全体股东： 我们接受委托，依据中国注册会计师审计准则审计了熊猫乳品集团股份有限 公司（以下简称熊猫乳品公司）2023 年 12 月 31 日的合并及母公司资产负债表， 2023 年度的合并及母公司利润表、合并及母公司现金流量表和合并及母公司所有 者权益变动表以及财务报表附注，并于 2024 年 4 月 23 日出具了容诚审字 [2024]200Z0028 号的无保留意见审计报告。 本专项说明仅供熊猫 ...

Revenue and Profit - Revenue for Q1 2024 was CNY 184,985,427.86, a decrease of 14.05% compared to CNY 215,222,362.78 in the same period last year[5] - Net profit attributable to shareholders increased by 38.61% to CNY 26,566,060.66 from CNY 19,165,749.58 year-on-year[5] - Basic and diluted earnings per share rose by 40.00% to CNY 0.21 from CNY 0.15 in the previous year[5] - Net profit for Q1 2024 reached CNY 26,897,196.82, representing a 47.5% increase from CNY 18,256,793.46 in Q1 2023[22] - Earnings per share for Q1 2024 were CNY 0.21, up from CNY 0.15 in the previous year[23] Cash Flow - The net cash flow from operating activities decreased by 45.56% to CNY 9,929,471.42, primarily due to a reduction in cash received from customers[12] - Cash inflow from operating activities was CNY 235,843,335.77, compared to CNY 274,678,892.67 in the same quarter last year, reflecting a decrease of 14.1%[25] - The company reported a total cash outflow from operating activities of ¥225,913,864.35, compared to ¥256,439,826.81 in the previous year[26] - The cash flow from financing activities showed a net outflow of -¥56,052,915.82, compared to a net inflow of ¥18,390,259.04 in the same quarter last year[26] Assets and Liabilities - Total assets at the end of Q1 2024 were CNY 1,095,761,439.96, down 4.42% from CNY 1,146,493,057.61 at the end of the previous year[5] - Total liabilities as of Q1 2024 amounted to CNY 114,483,816.82, a decrease from CNY 197,112,631.29 in the previous year[22] - Total equity attributable to shareholders of the parent company was CNY 970,212,857.36, an increase from CNY 943,646,796.70 year-over-year[22] Investment and Financial Activities - The company experienced a 68.18% decline in investment income, which fell to CNY 564,179.92 from CNY 1,772,847.38 year-on-year[11] - The company reported a significant increase in investment income, totaling CNY 564,179.92 compared to CNY 1,772,847.38 in the previous year[22] - Financial expenses increased by 256.55% to CNY -682,669.72, attributed to higher bank interest income[11] Shareholder Information - Total number of common shareholders at the end of the reporting period is 15,803[14] - The largest shareholder, Lishui Zion Food Technology Co., Ltd., holds 30.48% of shares, totaling 37,800,000 shares[14] Inventory and Receivables - Accounts receivable decreased from ¥35,928,808.11 to ¥19,769,102.72, a reduction of about 45%[18] - Inventory increased from ¥123,649,345.49 to ¥153,351,709.96, an increase of approximately 24%[18] Other Financial Metrics - The weighted average return on equity increased to 2.78% from 2.21% year-on-year[5] - The company plans to continue focusing on cost reduction and efficiency improvements to enhance profitability in the upcoming quarters[22] - The company did not conduct an audit for the Q1 2024 report[27]

Financial Performance - The company's operating revenue for 2023 was ¥946,938,152.54, representing a 6.20% increase compared to ¥891,621,885.65 in 2022 [20]. - The net profit attributable to shareholders for 2023 was ¥109,014,110.46, a significant increase of 104.11% from ¥53,408,246.14 in 2022 [20]. - The net cash flow from operating activities reached ¥184,222,807.94, marking a substantial increase of 475.72% compared to ¥31,998,471.94 in 2022 [20]. - The basic earnings per share for 2023 was ¥0.88, up 104.65% from ¥0.43 in 2022 [20]. - Total assets at the end of 2023 amounted to ¥1,146,493,057.61, reflecting a 6.26% increase from ¥1,078,939,413.43 at the end of 2022 [20]. - The net assets attributable to shareholders increased by 9.82% to ¥943,646,796.70 at the end of 2023, compared to ¥859,233,730.33 at the end of 2022 [20]. - The company's total sales revenue for concentrated dairy products reached ¥650,689,030.97, representing a year-on-year increase of 9.24% [52]. - The gross profit margin for the dairy industry (including coconut products) improved to 23.10%, an increase of 3.99% from the previous year [69]. - The company reported a significant increase in quarterly revenue, with Q3 2023 revenue at ¥261,854,903.00, up from Q2 2023's ¥232,277,923.76 [22]. Dividend Policy - The company plans to distribute a cash dividend of 5.00 RMB per 10 shares to all shareholders, based on a total of 124,000,000 shares [4]. - The company's net profit attributable to shareholders for 2023 is 109,014,110.46 CNY, after deducting 10% for statutory surplus reserves [164]. - The total distributable profit for shareholders in 2023 is 309,088,535.14 CNY, based on the lower of the parent company's and consolidated financial statements' distributable profits [164]. - The company is in a growth phase with significant capital expenditure plans, requiring a minimum cash dividend distribution ratio of 20% [162]. - The company's cash dividend policy is compliant with its articles of association and shareholder resolutions [161]. - The company's cash dividends are prioritized over stock dividends, with a focus on maintaining a reasonable capital structure [162]. Market and Product Development - The company has a strategic focus on expanding its market presence and enhancing product offerings in the dairy sector [3]. - The company aims to innovate in cheese products targeting both B-end and C-end markets, focusing on children's cheese and snack products [34]. - The company plans to enhance its product development and service capabilities in the cream segment, leveraging its stable supply chain and cost advantages [34]. - The company is committed to developing plant-based products alongside its core offerings of condensed milk, sweetened milk, and cream, to meet evolving consumer demands [114]. - The company plans to produce 30,000 tons of concentrated dairy products annually by June 2024, with a current investment of 27,780 million CNY allocated for this project [107]. - The company has launched a series of new products including whipped cream, cheese sticks, and mozzarella cheese, aiming to enhance its market share in the cheese and cream sectors [114]. Risk Management - The company reported that there are no significant risks affecting normal operations, but faces potential risks including intensified market competition and fluctuations in raw material prices [3]. - The company emphasizes the importance of risk awareness among investors regarding forward-looking statements and operational forecasts [3]. - The company faces risks from intensified market competition in the concentrated dairy product sector, which could lead to price declines and increased marketing costs [38]. - Fluctuations in raw material prices, particularly for milk powder and white sugar, significantly impact the company's gross margin and profitability [39]. - The company is exposed to risks from public health emergencies affecting the restaurant sector, which is a key sales area for its condensed milk products [41]. Research and Development - The company has obtained 87 patents as of the end of the reporting period, focusing on the development of new products and technologies, including mozzarella cheese and cheese snacks [37]. - The R&D investment amounted to ¥17,340,838.51 in 2023, representing 1.83% of operating revenue, a decrease from 2.06% in 2022 [83]. - The company has successfully developed and tested various new products, including sweetened condensed milk and cream, which have shown good market acceptance [82]. - The company continues to explore new product categories and improve existing ones, aiming for better economic and social benefits through innovative R&D efforts [82]. Corporate Governance - The company has established a remuneration and assessment committee to oversee the compensation policies [143]. - The board of directors consists of 9 members, ensuring compliance with legal and regulatory requirements [123]. - The supervisory board is composed of 3 members, including 1 employee representative, adhering to legal stipulations [124]. - The company has implemented internal control systems to ensure legal operations and scientific decision-making of governance bodies [177]. - The company has maintained transparency in information disclosure, ensuring timely and accurate communication with investors [125]. Social Responsibility - The company actively participates in public welfare activities and emphasizes corporate social responsibility [185]. - The company donated 500,000 yuan to support 55 university students in need during the reporting period [195]. - The company is committed to providing job opportunities and enhancing employment quality in partnered villages [195]. - Panda Dairy Group has a comprehensive emergency plan for environmental incidents, with no actual incidents occurring during the reporting period [184].

熊猫乳品集团股份有限公司 2023 年度独立董事述职报告 （常小东-离任） 各位股东及股东代表： 本人作为熊猫乳品集团股份有限公司（以下简称"公司"）的第三届董事 会独立董事，在任职期间严格按照《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》"） 《深圳证券交易所创业板股票上市规则》（以下简称"《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 有关法律、法规以及《熊猫乳品股份有限公司章程》（以下简称"《公司章 程》"）等相关制度的有关规定，认真行权，依法履职，不受公司控股股东、 实际控制人以及其他与公司存在利害关系的单位或个人的影响，充分发挥独立 董事的独立性和专业性，监督公司规范化运作，切实维护公司和全体股东尤其 是中小股东的合法权益。 本人于 2023 年 10 月 25 日经公司 2023 年第四次临时股东大会审议董事会 换届后离任。现将 2023 年度任职期间本人履职情况报告如下： 一、个人基本情况 本人常小东，1977 年 4 月出生，中国国籍，无境外永久居留权，硕士学位、 副教授、注册国际质量工程师、高 ...

证券代码：300898 证券简称：熊猫乳品 公告编号：2024-022 根据《公司法》及《公司章程》的规定，综合考虑公司目前及未来经营情况， 公司拟定的 2023 年度利润分配预案为：以现有公司总股本 124,000,000 股为基 数，向全体股东每 10 股派发现金红利 5.00 元（含税），共计人民币 62,000,000.00 元。本年度不进行送股，不以资本公积转增股本。本次利润分配后公司剩余未分 配利润转入下一年度。 自董事会审议通过该利润分配预案之日起，至未来实施分配方案时的股权登 记日，若公司总股本发生变动，公司将按照"现金分红比例不变"的原则调整利 润分配总额。 熊猫乳品集团股份有限公司 关于公司 2023 年度利润分配预案的公告 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。 熊猫乳品集团股份有限公司（以下简称"熊猫乳品"或"公司"）于 2024 年 4 月 23 日召开第四届董事会第四次会议及第四届监事会第四次会议分别审议通 过了《关于<公司 2023 年度利润分配预案>的议案》，本议案尚需提交公司 2023 年年度股东大会审议。现将相关事宜 ...

证券代码：300898 证券简称：熊猫乳品 公告编号：2024-024 熊猫乳品集团股份有限公司 关于 2024 年度董事、监事及高级管理人员薪酬方案的公告 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。 熊猫乳品集团股份有限公司（以下简称"公司"）于 2024年 4月 23日召开 第四届董事会第四次会议和第四届监事会第四次会议，分别审议了《关于公司 董事2024年度薪酬方案的议案》、《关于公司监事2024年度薪酬方案的议案》、 《关于公司高级管理人员 2024 年度薪酬方案的议案》，其中，《关于公司董事 2024 年度薪酬方案的议案》、《关于公司监事 2024 年度薪酬方案的议案》全体 董事和监事回避表决，尚需提交公司股东大会审议，现将具体内容公告如下： 一、本方案适用对象及适用期限 适用对象：在公司领取薪酬（或津贴）的董事、监事及高级管理人员 适用期限：2024 年 1 月 1 日至 2024 年 12 月 31 日 二、薪酬方案具体内容 1、公司董事薪酬方案 （1）公司非独立董事薪酬按其在公司担任实际工作岗位领取薪酬外，不领 取董事津贴。 （2）公司独立 ...

熊猫乳品集团股份有限公司 2023 年度独立董事述职报告 （刘华-离任） 各位股东及股东代表： 本人作为熊猫乳品集团股份有限公司（以下简称"公司"）的第三届独立董 事，在任职期间严格按照《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》"）《深圳证券交易所创业板股 票上市规则》（以下简称"《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》等有关法律、法规以及《熊猫乳品股 份有限公司章程》（以下简称"《公司章程》"）等相关制度的有关规定，认真行 权，依法履职，不受公司控股股东、实际控制人以及其他与公司存在利害关系 的单位或个人的影响，充分发挥独立董事的独立性和专业性，监督公司规范化 运作，切实维护公司和全体股东尤其是中小股东的合法权益。 本人于 2023 年 10 月 25 日经公司 2023 年第四次临时股东大会审议董事会 换届后离任。现将 2023 年度任职期间本人履职情况报告如下： 一、个人基本情况 本人刘华，1974 年 8 月出生，中国国籍，无境外永久居留权，博士学位。 2001 年 8 月至今，在上海财经大学会 ...

熊猫乳品集团股份有限公司 2023 年度独立董事述职报告 （唐善永） 各位股东及股东代表： 本人作为熊猫乳品集团股份有限公司（以下简称"公司"）的第四届董事 会独立董事，在任职期间严格按照《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》"） 《深圳证券交易所创业板股票上市规则》（以下简称"《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 有关法律、法规以及《熊猫乳品股份有限公司章程》（以下简称"《公司章 程》"）等相关制度的有关规定，认真行权，依法履职，不受公司控股股东、 实际控制人以及其他与公司存在利害关系的单位或个人的影响，充分发挥独立 董事的独立性和专业性，监督公司规范化运作，切实维护公司和全体股东尤其 是中小股东的合法权益。 本人于 2023 年 10 月 25 日经公司 2023 年第四次临时股东大会选举为独立 董事。现将 2023 年度任职期间本人履职情况报告如下： 二、2023 年度履职概况 | 独立董事 姓名 | 董事会 | | | | 股东大会 | | | --- | --- | --- | -- ...

证券代码：300898 证券简称：熊猫乳品 公告编号：2024-030 熊猫乳品集团股份有限公司 关于为参股子公司提供担保暨关联交易的公告 本公司及董事会全体成员保证信息披露的内容的真实、准确和完整，没 有虚假记载、误导性陈述或重大遗漏。 一、担保情况概述 熊猫乳品集团股份有限公司（以下简称"熊猫乳品"或"公司"）于 2024 年 4 月 23 日召开第四届董事会第四次会议，审议通过了《关于为参股公司提供担 保暨关联交易的议案》。本事项已经公司独立董事专门会议审议通过。 公司为参股子公司优鲜工坊（浙江）食品有限公司（以下简称"优鲜工坊"） 向银行申请授信或贷款提供不超过 1,000 万元的保证担保，优鲜工坊其他股东向 公司提供反担保。该担保额度为最高担保额度，对优鲜工坊任一时点的担保余额 不得超过 2023 年年度股东大会审议通过的担保额度，担保额度在有效期内可以 滚动使用。上述担保额度有效期限自 2023 年年度股东大会审议通过之日起 12 个 月内有效。 同时，董事会提请股东大会授权公司管理层在上述担保额度内签署本次担保 事项相关文件。授权有效期自 2023 年年度股东大会审议通过之日起 12 个月内有 ...

募集资金年度存放与使用情况鉴证报告 熊猫乳品集团股份有限公司 容诚专字[2024]200Z0046 号 容诚会计师事务所(特殊普通合伙) 中国·北京 容诚会计师事务所(特殊普通合伙) 总所：北京市西城区阜成门外大街 22 号 外经贸大厦 15 层/922-926(100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail:bj@rsmchina.com.cn https//WWW.rsm.global/china/ 募集资金年度存放与使用情况鉴证报告 容诚专字[2024]200Z0046 号 熊猫乳品集团股份有限公司全体股东： 目 录 | 序号 | 内 容 | 页码 | | --- | --- | --- | | 1 | 募集资金年度存放与使用情况鉴证报告 | 1-3 | | 2 | 募集资金年度存放与使用情况专项报告 | 1-3 | 一、 对报告使用者和使用目的的限定 本鉴证报告仅供熊猫乳品公司年度报告披露之目的使用，不得用作任何其他 目的。我们同意将本鉴证报告作为熊猫乳品公司年度报告必备的文件，随其他文 件一起报送并对外披露。 我们审核了后附的熊猫乳品集团股份 ...