国浩律师（北京）事务所 关于 福建万辰生物科技集团股份有限公司 2024 年第三次临时股东大会 之 法律意见书 北京市朝阳区东三环北路 38 号泰康金融大厦 9 层 邮编：100026 9 th Floor, Taikang Financial Tower, No. 38 North Road East Third Ring, Chaoyang District, Beijing, 100026, China 电话/Tel: 010-65890699 传真/Fax: 010-65176800 网址/Website: http://www.grandall.com.cn 2024 年 4 月 国浩律师（北京）事务所 法律意见书 国浩律师（北京）事务所 关于福建万辰生物科技集团股份有限公司 2024 年第三次临时股东大会之 法律意见书 国浩京证字【2024】第 0106 号 致：福建万辰生物科技集团股份有限公司 国浩律师（北京）事务所接受福建万辰生物科技集团股份有限公司（以下简 称"公司"或"万辰集团"）的委托，指派律师出席并见证了公司 2024 年 4 月 25 日 召开的 2024 年第三次临时股东大会（以下 ...

证券代码：300972 证券简称：万辰集团 公告编号：2024-050 福建万辰生物科技集团股份有限公司 （一）会议召开情况 1、会议召开时间 （1）现场会议时间：2024 年 4 月 25 日（星期四）14:30 （2）网络投票时间：通过深圳证券交易所交易系统进行网络投票的时间为： 2024 年 4 月 25 日（星期四）上午 9:15-9:25，9:30-11:30 和下午 13:00-15:00。通过 深圳证券交易所互联网系统投票的具体时间为：2024 年 4 月 25 日（星期四）上午 9:15 至下午 15:00 的任意时间。 2、会议召开地点：福建省漳浦台湾农民创业园公司会议室。 2024 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。 特别提示： 1、本次股东大会没有出现否决议案的情形。 2、本次股东大会不涉及变更前次股东大会决议。 3、本次股东大会以现场表决与网络投票相结合的方式召开。 一、会议召开和出席情况 参加本次股东大会现场会议和网络投票表决的股东及股东代理人共 24 人，代 表公司有表决权的股份总数为 10 ...

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Summary of Conference Call Company Overview - The conference call is related to Wanshan Group, which recently released its annual report later than expected [1] Key Points and Arguments - The CEO, Cai, is expected to provide an overview of the core data from the annual report and interpret the basic situation of the report [1] Other Important Content - The timing of the conference call is noted to be earlier than usual due to the late release of the annual report [1]

关于福建万辰生物科技集团股份有限公司 2023年度营业收入扣除情况表 的专项核查报告 目 录 起始页码 专项核查报告 营业收入扣除情况表 营业收入扣除情况表 1 众环专字(2024)0800101号 我们接受委托,在审计了福建万辰生物科技集团股份有限公司(以下简称"万辰集团") 2023 年 12 月 31 日的合并及公司的资产负债表,2023 年度合并及公司的利润表、合并及公 司的现金流量表和合并及公司的股东权益变动表以及财务报表附注(以下简称"2023 年度 财务报表")的基础上,对后附的《福建万辰生物科技集团股份有限公司 2023 年度营业收入 扣除情况表》(以下简称"营业收入扣除表")进行了专项核查。. 按照《深圳证券交易所创业板股票上市规则》及《深圳证券交易所创业板上市公司自律 监管指南第1 号 -- 业务办理》的规定,编制和披露营业收入扣除表,提供真实、合法、完 整的核查证据,是万辰集团管理层的责任。我们的责任是在执行核查工作的基础上对营业收 入扣除表发表专项核查意见。 我们按照中国注册会计师审计准则的相关规定执行了核查工作。中国注册会计师审计准 则要求我们遵守中国注册会计师职业道德守则,计划和执 ...

Financial Performance - The company's operating revenue for 2023 reached ¥9,293,739,531.63, representing a significant increase of 1,592.03% compared to ¥549,264,984.09 in 2022[25]. - The net profit attributable to shareholders was a loss of ¥82,926,513.32, a decline of 273.72% from a profit of ¥47,765,644.67 in the previous year[25]. - The net cash flow from operating activities was ¥1,023,080,270.46, marking an increase of 1,353.60% from ¥70,382,343.47 in 2022[25]. - The total assets at the end of 2023 amounted to ¥3,925,354,361.68, reflecting a growth of 226.80% from ¥1,189,244,509.35 at the end of 2022[25]. - The company reported a basic earnings per share of -¥0.5395, a decrease of 273.47% compared to ¥0.3112 in 2022[25]. - The company recorded a net loss attributable to shareholders of ¥26,370,867.35 in Q4 2023, following losses in previous quarters[32]. - The company achieved a revenue of 8.759 billion yuan in its retail snack business for 2023, representing a significant increase of 13,057.81% year-on-year[55]. - The gross profit margin for the retail snack business improved from 7.87% in the first half to 9.99% in the second half of 2023, an increase of 2.12 percentage points[55]. - The company reported a total revenue of 830,367.18 in 2023, a significant decrease from 14,670,921.54 in the previous year[39]. Business Segments - The edible mushroom business generated revenue of CNY 534.71 million, a year-on-year increase of 10.78%, but reported a loss due to competitive pressures and high production costs[5]. - The snack retail business achieved revenue of CNY 8,759.02 million, a significant year-on-year growth of 13,057.81%, indicating rapid expansion[5]. - The edible mushroom industry continues to receive strong support from national and local government policies, while the snack retail sector is in a growth phase with increasing market potential[8]. - The retail snack business has achieved rapid and stable growth since its establishment in August 2022, with a focus on high cost-performance consumer experiences[40]. - The snack retail model has a compound annual growth rate (CAGR) of 114.6% since 2017, with the leisure snack market in China reaching 1.5 trillion yuan in 2022, a year-on-year growth of 11.6%[46]. Operational Strategy - The company plans to continue investing in supply chain capabilities, logistics, brand building, and digitalization to support the snack retail business's growth[5]. - The company has implemented digital transformation in its operations to improve store efficiency and create a win-win ecosystem among brands, suppliers, franchisees, and consumers[43]. - The company aims to expand its snack retail outlets significantly, with projections indicating the potential for over 100,000 stores in the future[46]. - The company has established strong partnerships with major domestic and international food brands to improve product selection and supply chain efficiency[62]. - The company has been actively investing in supply chain capabilities, logistics, and brand development to strengthen its competitive advantage in the retail snack market[54]. Market Position and Growth - The company’s snack retail business is positioned to capture market share from large supermarkets and wholesale retailers, indicating strong future growth potential[45]. - The company operates a network of 4,726 retail snack stores across multiple provinces, establishing its "Good Idea Snack Brand" as a nationally recognized chain[54]. - The company has diversified its product offerings to cover nine core categories, including beverages, snacks, and instant foods, with over 1,500 SKUs per store[56]. - The company has been recognized as a leading enterprise in agricultural industrialization and has received various accolades for its contributions to the edible mushroom industry[52]. - The company has established a comprehensive quality management system to address risks related to product quality throughout the supply chain[182]. Risks and Challenges - The company does not foresee any major risks to its ongoing operations[9]. - The company indicated uncertainty regarding its ability to continue as a going concern, as net profits have been negative for the last three accounting years[28]. - The company faces risks related to market demand fluctuations and competition in the snack retail sector, necessitating rapid response strategies to changing consumer preferences[172]. - The company acknowledges the risk of talent loss due to intensified competition for skilled professionals in the retail snack industry, and plans to enhance its human resource management system[178]. - The company faces intensified market competition in the edible mushroom sector, with potential price volatility impacting profitability if supply outpaces demand[180]. Subsidiaries and Expansion - The company established 25 subsidiaries in 2023, with a total registered capital of 2.5 million yuan for the majority of them, indicating significant expansion efforts[112][113][114][115][116]. - The establishment of these subsidiaries began on January 3, 2023, and continued through May 29, 2023, showcasing a rapid growth trajectory within the first half of the year[112][113][114][115][116]. - The company established a total of 20 subsidiaries from May 29, 2023, to July 13, 2023, with a 100% ownership stake in each and a registered capital of 10,000 to 100,000 yuan per subsidiary[117][118][119][120][121][122]. - The company is actively expanding its operational footprint, with multiple subsidiaries established in various cities including Yichang, Yantai, and Beijing[117][118][119][120][121][122]. - The company aims to strengthen its market presence and operational efficiency through these new entities, which are expected to contribute to revenue growth in the coming years[112][113][114][115][116]. Governance and Compliance - The company held 14 shareholder meetings during the reporting period, all convened by the board of directors, ensuring compliance with legal regulations and company bylaws[192]. - The board of directors consists of 9 members, including 3 independent directors, and held 21 meetings, adhering to relevant laws and regulations[193]. - The supervisory board is composed of 3 members, including 1 employee representative, and also held 21 meetings, ensuring compliance with legal requirements[193]. - The company maintains a transparent information disclosure system, ensuring equal access to information for all shareholders[194]. - The company has established an independent financial accounting system and does not share bank accounts with the controlling shareholder[197].

Revenue Growth - The company's operating revenue for 2023 was ¥9,293,739,531.63, a significant increase from ¥549,264,984.09 in 2022, representing a growth of approximately 1,590%[2] - The operating revenue after deductions was ¥9,233,566,403.82 for 2023, compared to ¥549,111,691.23 in 2022, indicating a substantial increase[3] Non-Main Business Activities - The amount deducted from operating revenue for non-main business activities was ¥60,173,127.81, accounting for 0.65% of total operating revenue in 2023, compared to ¥153,292.86, which was 0.03% in 2022[3] Annual Report Corrections - The company confirmed that the corrections made to the 2023 annual report will not impact the overall annual performance[4]

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。 根据《上市公司证券发行注册管理办法》《深圳证券交易所上市公司证券发 行上市审核规则》《深圳证券交易所上市公司证券发行与承销业务实施细则》等 相关规定，福建万辰生物科技集团股份有限公司（以下简称"公司"）于 2024 年 4 月 21 日召开第四届董事会第十一次会议，审议通过了《关于提请股东大会 授权董事会办理以简易程序向特定对象发行股票相关事宜的议案》，公司董事会 提请 2023 年度股东大会授权董事会决定向特定对象发行融资总额不超过人民币 3 亿元且不超过最近一年末净资产 20%的股票，授权期限为 2023 年度股东大会 审议通过之日起至 2024 年度股东大会召开之日止。 现将有关情况公告如下： 一、具体内容 1、发行股票的种类、数量和面值 证券代码：300972 证券简称：万辰集团 公告编码：2024-044 福建万辰生物科技集团股份有限公司 关于提请股东大会授权董事会办理以简易程序向特定对象发行股票 相关事宜的公告 向特定对象发行融资总额不超过人民币 3 亿元且不超过最近一年末净资产 20%的中国境内上市 ...

附表 | 非经营性资金占 | 资金占用方名称 | 占用方与上市公 | 上市公司核算的 | 2023年初占用资 | 2023年度占用累计发生 | 2023年度占用资金的利 | | 2023年度偿还累 | 2023年末占用资 | 占用形成原因 | 占用性质 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 用 | | 司的关联关系 | 会计科目 | 金余额 | 金额（不含利息） | 息（如有） | | 计发生额 | 金余额 | | | | 控股股东、实际 控制人及其附属 | | | | | | | | | | | 非经营性占用 | | 企业 | | | | | | | | | | | 非经营性占用 | | 小 计 | —— | —— | —— | | | | | | | —— | —— | | 前控股股东、实 际控制人及其附 | | | | | | | | | | | 非经营性占用 | | 属企业 | | | | | | | | | | | 非经营性占用 | | 小 计 | —— | —— | —— | | ...

华兴证券有限公司 关于福建万辰生物科技集团股份有限公司 2023 年度内部控制自我评价报告的核查意见 华兴证券有限公司（以下简称"华兴证券"或"保荐机构"）作为福建万辰生 物科技集团股份有限公司（以下简称"万辰集团"或"公司"）向特定对象发行股 票并在创业板上市的持续督导保荐机构，根据《证券发行上市保荐业务管理办 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》等相关法律、法规和规范性文件的规 定，对公司董事会出具的《福建万辰生物科技集团股份有限公司2023年度内部控 制自我评价报告》进行了审慎核查，核查意见如下： 华兴证券保荐代表人通过与公司董事、监事、高管人员等人员及财务部、内 部审计部等部门的沟通交流，取得了相关的信息资料，并同公司聘请的会计师事务 所进行了沟通；查阅了股东大会、董事会、监事会等会议记录、内部审计报告， 以及各项业务和管理规章制度；查阅公司董事会出具的2023年度内部控制自我评 价报告，对公司内部控制的完整性、合理性及有效性进行了全面、认真的核查。 根据公司财务报告内部控制重大缺陷的认定情况，于内部控制评价报告基准 日， ...