江苏益客食品集团股份有限公司 二〇二四年度 内部控制审计报告 致同会计师事务所（特殊普通合伙） 致同会计师事务所（特殊普通合伙） 中国北京 朝阳区建国门外大街 22 号 赛特广场 5 层 邮编 100004 电话 +86 10 8566 5588 传真 +86 10 8566 5120 www.grantthornton.cn 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业 内部控制评价指引》的规定，建立健全和有效实施内部控制，并评价其有效 性是益客食品公司董事会的责任。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性 发表审计意见，并对注意到的非财务报告内部控制的重大缺陷进行披露。 江苏益客食品集团股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求， 我们审计了江苏益客食品集团股份有限公司（以下简称益客食品公司）2024 年 12 月 31 日的财务报告内部控制的有效性。 一、企业对内部控制的责任 三、内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外， 由于情况的变化可能导致内部控制变 ...

关于江苏益客食品集团股份有限公司 非经营性资金占用及其他关联 资金往来的专项说明 致同会计师事务所（特殊普通合伙） 目 录 关于江苏益客食品集团股份有限公司非经营性资金占用及其他关 联资金往来的专项说明 江苏益客食品集团股份有限公司 2024年度非经营性资金占用及其 他关联资金往来情况汇总表 1 致同会计师事务所 （特殊普通合伙） 致同会计师事务所（特殊普通合伙） 中国北京 朝阳区建国门外大街 22 号 赛特广场 5 层 邮编 100004 电话 +86 10 8566 5588 传真 +86 10 8566 5120 www.grantthornton.cn 关于江苏益客食品集团股份有限公司 非经营性资金占用及其他关联资金往来的专项说明 致同专字（2025）第 371A009231 号 江苏益客食品集团股份有限公司全体股东： 我们接受江苏益客食品集团股份有限公司（以下简称"益客食品公司"） 委托，根据中国注册会计师执业准则审计了益客食品公司 2024 年 12月 31 日的 合并及公司资产负债表，2024 年度合并及公司利润表、合并及公司现金流量 表、合并及公司股东权益变动表和财务报表附注，并出具了致同审字 ...

江苏益客食品集团股份有限公司 董事会关于独立董事独立性评估的专项意见 根据《上市公司独立董事管理办法》《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》等相关规定，独立董事应当每年对独 立性情况进行自查，并将自查情况提交董事会。董事会应当每年对在任独立董事 独立性情况进行评估并出具专项意见，与年度报告同时披露。基于此，江苏益客 食品集团股份有限公司（以下简称"公司"）董事会，就公司在任独立董事的独 立性情况进行评估并出具如下专项意见： 根据公司独立董事自查及其在公司的履职情况，董事会认为公司独立董事均 能够胜任独立董事的职责要求，其未在公司担任除独立董事以外的任何职务，也 未在公司主要股东公司担任任何职务，与公司以及主要股东之间不存在妨碍独立 董事进行独立客观判断的关系，不存在影响独立董事独立性的情况，符合《上市 公司独立董事管理办法》等法律法规及《公司章程》中关于独立董事的任职资格 及独立性的相关要求。 江苏益客食品集团股份有限公司 董事会 2025 年 4 月 22 日 ...

江苏益客食品集团股份有限公司 2024 年度独立董事述职报告 本人梁仕念为江苏益客食品集团股份有限公司（以下简称"公司"）第三届 董事会的独立董事。在任职期间严格按照《中华人民共和国公司法》《上市公司 独立董事管理办法》《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》等法律法规、规范性 文件及《江苏益客食品集团股份有限公司章程》（以下简称"《公司章程》"） 《江苏益客食品集团股份有限公司独立董事工作制度》（以下简称"《独立董事 工作制度》"）等制度的规定和要求，忠实勤勉地履行独立董事职责，积极出席 公司相关会议，认真审议董事会各项议案，对相关事项发表事前认可及独立意见， 充分发挥了独立董事的独立性和专业性作用，切实维护了公司和股东尤其是中小 股东的合法权益。 现将本人在职期间履职情况报告如下： 一、出席会议情况 在本人任期内公司召开董事会 9 次，股东会1 6 次。本人均按时亲自出席，无 委托出席和缺席的情况。本人依照《公司章程》及《董事会议事规则》的规定和 要求，出席了全部董事会会议及股东会会议，公司董事会、股东会的召集召开符 合法定程序，重大经 ...

Dividend Distribution - The company plans to distribute a cash dividend of 0.7 RMB per 10 shares to all shareholders, based on a total of 448,979,593 shares[4]. - The company has not issued any bonus shares in the current dividend distribution plan[4]. Financial Performance - The company's operating revenue for 2024 was ¥20,837,269,956.74, a decrease of 4.80% compared to ¥21,888,226,740.90 in 2023[20]. - The net profit attributable to shareholders for 2024 was ¥100,169,437.45, representing a significant increase of 158.59% from a loss of ¥170,971,342.44 in 2023[20]. - The cash flow from operating activities for 2024 was ¥941,785,038.78, an increase of 48.86% compared to ¥632,647,385.52 in 2023[20]. - The basic earnings per share for 2024 was ¥0.22, a recovery from a loss of ¥0.38 in 2023, marking a 157.89% improvement[20]. - The total assets at the end of 2024 were ¥4,824,860,520.19, an increase of 2.82% from ¥4,692,414,945.03 at the end of 2023[20]. - The company reported a weighted average return on equity of 5.66% for 2024, a significant improvement from -9.14% in 2023[20]. Market and Industry Trends - The poultry industry in China is projected to continue growing, with a compound annual growth rate of 4.27% from 2014 to 2024, reaching a total poultry production of 26.6 million tons in 2024[31]. - In 2024, China's meat duck output is projected to reach 4.22 billion ducks, producing approximately 10 million tons of meat, making it the third largest meat consumption category in the country[34]. - Per capita duck meat consumption in China is anticipated to reach 6.2 kg in 2024, representing a year-on-year growth of 10.6%[36]. - The overall poultry meat production in China is projected to be 26.6 million tons in 2024, with a growth rate of 3.8%[38]. - The global chicken meat production is expected to decline by 0.75% in 2024, with a total of 10.3 million tons, indicating potential market opportunities for domestic producers[39]. Company Strategy and Operations - The company plans to expand its market presence and enhance its product offerings in response to the growing demand for poultry products[31]. - The company is gradually transitioning from a traditional agricultural enterprise to a food enterprise, focusing on fresh and pre-prepared chicken products for both the restaurant industry and individual consumers[43]. - The company is focusing on a six-in-one value creation model centered on customer needs and breeding, aiming to enhance its competitive edge across the entire industry chain[88]. - The company is investing in automation upgrades for existing slaughtering lines in 2024, including facilities in Xintai and Weifang, to improve efficiency[91]. - The company is actively pursuing mergers and acquisitions to enhance its market position, particularly in the agricultural products sector[134]. Research and Development - The company emphasized its commitment to R&D, launching new products such as hot pot ingredients, enhancing its market responsiveness[82]. - R&D investment amounted to ¥18,114,785.10 in 2024, representing a 8.73% increase from ¥16,655,651.22 in 2023, while the ratio of R&D expenditure to operating revenue increased from 0.08% to 0.09%[108]. - The number of R&D personnel increased by 8.80% from 125 in 2023 to 136 in 2024, with a significant rise in master's degree holders by 160% from 10 to 26[108]. Governance and Compliance - The company has established a sound internal management structure, independently exercising management authority without any institutional confusion with controlling shareholders or other enterprises they control[163]. - The company maintains independence from its controlling shareholder in terms of assets, personnel, finance, and operations[158]. - The company emphasizes the importance of information disclosure and investor relations management to ensure transparency and effective communication[155]. Financial Management - The company has a structured approach to financial management, with a dedicated finance team led by the CFO, Chen Hongyong[184]. - The total pre-tax remuneration for directors, supervisors, and senior management during the reporting period amounted to CNY 7.86 million[189]. - The company’s remuneration decision-making process involves the Board's Compensation and Assessment Committee, which reviews and submits proposals for approval[187]. Shareholder Engagement - The company has conducted 1 annual general meeting and 5 temporary shareholder meetings during the reporting period, ensuring compliance with legal requirements[150]. - The first temporary shareholders' meeting of 2024 had an investor participation rate of 74.61%[165]. - The annual shareholders' meeting for 2023 had an investor participation rate of 79.18%[165]. Future Outlook - Future guidance indicates an optimistic outlook, with projected revenues for the duck processing segment expected to reach 718,207.4, representing a growth of 6.62%[134]. - The company aims to optimize its "six-in-one" model, focusing on poultry breeding, feed, veterinary services, processing, technology, and customer service to enhance value creation by 2025[137]. - The company plans to implement a quality management system that emphasizes a "customer first, quality first" approach, aiming to reduce operational costs and enhance product quality as a core competitive advantage[138].

Financial Performance - The company's revenue for Q1 2025 was ¥4,139,836,606.55, a decrease of 9.80% compared to ¥4,589,498,644.13 in the same period last year[5]. - The net profit attributable to shareholders was a loss of ¥71,240,558.50, representing a decline of 190.82% from a profit of ¥78,438,709.45 in the previous year[5]. - Total operating revenue decreased to ¥4,139,836,606.55 from ¥4,589,498,644.13, representing a decline of approximately 9.8% year-over-year[23]. - Net profit for the period was a loss of ¥75,188,955.52 compared to a profit of ¥104,123,040.83 in the previous period, indicating a significant decline in profitability[24]. - The total comprehensive income attributable to the parent company was -71,240,558.50 CNY, compared to 78,438,709.45 CNY in the previous period[25]. - Basic and diluted earnings per share were both -0.1587 CNY, down from 0.1751 CNY in the previous period[25]. Cash Flow - The net cash flow from operating activities was a negative ¥81,685,569.11, down 163.74% from ¥128,144,406.29 in the same period last year[5]. - Cash inflow from operating activities was 3,958,021,524.62 CNY, a decrease of 7.06% from 4,258,366,687.11 CNY in the previous period[27]. - Cash outflow from operating activities totaled 4,039,707,093.73 CNY, down from 4,130,222,280.82 CNY in the previous period[28]. - Net cash flow from investing activities was -155,052,917.22 CNY, worsening from -123,284,772.81 CNY in the previous period[28]. - Net cash flow from financing activities was 433,171,864.89 CNY, significantly up from 68,295.99 CNY in the previous period[28]. - The ending cash and cash equivalents balance was 386,435,688.21 CNY, down from 492,899,113.75 CNY in the previous period[28]. - The company received 923,374,200.00 CNY from borrowings, an increase from 428,770,000.00 CNY in the previous period[28]. - The company paid 28,470,119.51 CNY in dividends, up from 17,637,965.40 CNY in the previous period[28]. Assets and Liabilities - The total assets increased by 13.38% to ¥5,470,446,808.19 from ¥4,824,860,520.19 at the end of the previous year[5]. - Current liabilities rose to ¥2,623,012,798.37 from ¥2,045,686,626.81, an increase of about 28.1% year-over-year[22]. - Long-term borrowings increased to ¥275,186,398.12 from ¥232,292,736.74, showing a growth of approximately 18.5%[22]. - The total liabilities increased to ¥3,684,530,929.93 from ¥2,958,243,029.96, reflecting a growth of approximately 24.5% year-over-year[22]. - The company's equity attributable to shareholders decreased to ¥1,703,505,484.66 from ¥1,763,503,699.61, a decline of approximately 3.4%[22]. Shareholder Information - Total number of common shareholders at the end of the reporting period is 15,316[15]. - Jiangsu Yike Agricultural Investment Co., Ltd. holds 70.11% of shares, totaling 314,772,806 shares[15]. - The total number of restricted shares at the end of the period is 332,481,026, with 2,250 shares released from management lock-up[18]. - The total number of shares held by the top ten unrestricted shareholders is 314,772,806[16]. - The company plans to release restricted shares on January 22, 2025, for major shareholders[18]. - The company has no preferred shareholders or significant changes in major shareholders participating in margin trading[17]. - The top ten shareholders do not engage in margin trading activities[17]. Operational Metrics - Research and development expenses rose by 105.89% to ¥6,597,215.36 from ¥3,204,288.36 in the previous year[11]. - The company reported a significant increase in short-term borrowings, which rose by 73.76% to ¥1,189,265,760.21 from ¥684,429,304.54[10]. - The company experienced a 360.84% increase in income tax expenses, amounting to ¥1,312,742.99 compared to ¥284,859.58 in the previous year[11]. - The gross margin for duck products and poultry seedlings decreased, contributing to the overall decline in net profit[12]. - The company reported a significant increase in contract liabilities, which rose by 246.75% to ¥16,524,567.29 from ¥4,765,529.60[10]. - The company reported a significant increase in inventory, rising to ¥1,307,808,461.60 from ¥1,208,280,244.30, an increase of about 8.2%[22].

资金流向方面，融资余额环比增幅居前个股中，4月8日主力资金净流入的有7只，净流入资金居前的有 神农种业、聚光科技、华融化学等，净流入资金分别为8762.10万元、4207.43万元、1799.72万元，主力 资金净流出的有4只，净流出资金较多的有四方精创、益客食品、长华化学等，净流出资金分别为 1254.62万元、935.04万元、161.12万元。 创业板股最新融资余额为3351.81亿元，环比减少106.13亿元，11只股融资余额环比增长超10%，融资余 额环比降幅超10%的有56只。 融资余额降幅居前个股 证券时报·数据宝统计显示，4月8日创业板指上涨1.83%，创业板股两融余额合计3360.23亿元，较上一 交易日减少106.01亿元，已连续3个交易日减少。其中，融资余额合计3351.81亿元，环比上一日减少 106.13亿元；为连续3个交易日减少。融券余额8.41亿元，环比增加1254.72万元。 具体来看，融资余额增长的创业板股有130只，其中，11股融资余额增幅超过10%。增幅最大的是神农 种业，该股最新融资余额1.71亿元，环比上一交易日增幅为31.51%；股价表现上，该股当日上涨 19.95 ...

证券代码：301116 证券简称：益客食品 公告编号：2025-011 江苏益客食品集团股份有限公司 关于为全资子公司提供担保的进展公告 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。 一、担保情况概述 | | | 担保方 | 被担保方 | 经审批的担 | 本次担保 前对被担 | 本次担保后 对被担保方 | 剩余可 用担保 | 是否 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 担保 | | | 最近一期 | | | | | | | 方 | 被担保方 | 持股比 例（%） | 资产负债 | 保额度预计 （万元） | 保方的担 保余额（万 | 的担保余额 | 额度（万 | 关联 担保 | | | | | 率（%） | | | （万元） | 元） | | | | | | | | 元） | | | | | 益客 食品 | 济宁众客 | 100 | 35.35 | 3,000 | 0 | 3,000 | 0 | 否 | 二、预计担保额度明细 三、被担保人基本情况 （一）济宁众客食品有限公司 1、 ...

证券代码：301116 证券简称：益客食品 公告编号：2025-010 江苏益客食品集团股份有限公司 股票交易异常波动公告 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。 一、股票交易异常波动的具体情况 4、公司及控股股东、实际控制人不存在关于公司应披露而未披露的重大事 项，或处于筹划阶段的重大事项。 5、股票异常波动期间，不存在控股股东、实际控制人买卖公司股票的行为。 6、公司不存在违反公平信息披露规定的情形。 三、是否存在应披露而未披露信息的说明 公司董事会确认，公司目前没有任何根据《深圳证券交易所创业板股票上市 规则》等有关规定应予以披露而未披露的事项或与该事项有关的筹划、商谈、意 向、协议等；董事会也未获悉公司有根据《深圳证券交易所创业板股票上市规则》 等有关规定应予以披露而未披露的、对公司股票及其衍生品种交易价格产生较大 江苏益客食品集团股份有限公司（以下简称"公司"）股票 2025 年 4 月 2 日、2025 年 4 月 3 日、2025 年 4 月 7 日连续三个交易日内收盘价格涨幅偏离值 累计超过 30%，根据《深圳证券交易所交易规则》的相关 ...

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、交易基本情况 江苏益客食品集团股份有限公司（以下简称"公司""益客食品"）与宿迁 高新技术产业开发区管理委员会（以下简称"高新区管委会"），本着诚实守信、 平等互利的原则，经双方友好协商，于 2024 年 5 月 9 日签订了《投资框架协议 书》，公司在宿迁市投资建设宿豫益客总部基地暨全产业链项目，通过新项目的 建设，形成集种禽（种鸡、种鸭）繁育、养殖与孵化、商品禽（肉鸡、肉鸭）养 殖及技术服务、饲料研发及生产、禽肉屠宰与加工、调理品、熟食商业连锁、羽 绒加工、农业物联网、行业大数据与分析为一体的全生态产业链。具体内容详见 公司于 2024 年 5 月 9 日在巨潮资讯网（http://www.cninfo.com.cn）上披露的 《关于公司签署投资框架协议书的公告》（公告编号：2024-049）。 二、本次进展情况 近日，益客食品与高新区管委会签订了《投资协议书》，主要内容如下： 证券代码：301116 证券简称：益客食品 公告编号：2025-009 江苏益客食品集团股份有限公司 甲方：宿迁高新技术产业开发 ...