非经营性资金占用及其他关联资金 往来情况专项说明 上海美农生物科技股份有限公司 容诚专字[2025]200Z0325 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 1 幢 10 层 1001-1 至 1001-26 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 关于上海美农生物科技股份有限公司 非经营性资金占用及其他关联资金往来情况专项说明 容诚专字[2025]200Z0325 号 上海美农生物科技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上海美农生物科技股份 有限公司（以下简称"美农生物"）2024 年 12 月 31 日的合并及母公司资产负债 表，2024 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 2025 年 4 月 24 日出具了容诚审字 [2025]200Z0004 号的无保留意 ...

（一）开展外汇套期保值业务的交易目的 随着公司全球化业务布局的持续深入，公司在开展国际业务过程中外汇收 支不断增加。在人民币汇率双向波动及利率市场化的金融市场环境下，为尽可 能降低外汇市场风险，防范汇率大幅波动对公司成本控制和经营业绩造成不利 影响，公司及合并报表范围内的子公司在不影响公司主营业务发展和资金使用 安排的前提下拟与银行等金融机构开展与日常经营需求紧密相关的外汇套期保 值业务，以具体经营业务为依托，合理安排资金使用计划，以减少汇率波动对 公司业绩的影响。公司交易遵循以下原则：一般选择基础衍生品，尽量避免复 杂的衍生品组合；坚持汇率风险中性原则；以锁定汇率波动风险为唯一目标， 不以获利为目的。 中泰证券股份有限公司 关于上海美农生物科技股份有限公司 开展套期保值业务的核查意见 中泰证券股份有限公司（以下简称"中泰证券"、"保荐机构"）作为上海美 农生物科技股份有限公司（以下简称"美农生物"、"发行人"、"公司"）首次公 开发行股票并在深圳证券交易所创业板上市的保荐机构和持续督导机构，根据 《证券发行上市保荐业务管理办法》《深圳证券交易所上市公司自律监管指引第 13 号——保荐业务》《深圳证券交易所创 ...

Financial Performance - The company's revenue for Q1 2025 was ¥99,852,532.57, representing a 1.99% increase compared to ¥97,906,175.23 in the same period last year[5] - Net profit attributable to shareholders decreased by 7.31% to ¥8,883,353.43 from ¥9,583,923.21 year-on-year[5] - Total operating revenue for the current period reached ¥99,852,532.57, an increase of 1.0% compared to ¥97,906,175.23 in the previous period[26] - Net profit for the current period was ¥8,883,353.43, a decrease of 7.3% from ¥9,583,923.21 in the previous period[27] - Total comprehensive income attributable to the parent company was CNY 8,883,353.43, down from CNY 9,583,923.21 in the previous period, representing a decrease of approximately 7.3%[28] - Basic and diluted earnings per share decreased to CNY 0.0628 from CNY 0.0660, reflecting a decline of about 4.8%[28] Cash Flow - The net cash flow from operating activities increased significantly by 46.88% to ¥30,632,040.30, up from ¥20,854,970.76 in the previous year[5] - Cash inflow from operating activities totaled CNY 144,506,085.85, compared to CNY 114,185,746.23 in the previous period, an increase of approximately 26.5%[31] - The company's cash flow from operating activities was positively impacted by a tax refund of CNY 1,525,794.35, compared to CNY 294,294.67 in the previous period[30] - The net cash flow from financing activities was negative at -¥18,011,119.25, a 359.87% increase in outflow compared to -¥3,916,568.29 in the previous year, primarily due to stock buybacks[14] - Cash outflow from investing activities was CNY 20,558,202.98, compared to CNY 29,626,258.50 in the previous period, a decrease of about 30.5%[31] Assets and Liabilities - The total assets at the end of the reporting period were ¥768,673,593.86, a decrease of 2.73% from ¥790,269,703.56 at the end of the previous year[5] - Total liabilities decreased to ¥32,952,719.74 from ¥45,421,063.62, a reduction of 27.5%[25] - Cash and cash equivalents at the end of the period were ¥276,879,255.87, an increase of 6.1% from ¥260,247,859.66 at the beginning of the period[23] - Accounts receivable decreased to ¥72,109,685.30 from ¥104,448,085.77, a reduction of 30.9%[23] - Inventory slightly decreased to ¥66,843,604.90 from ¥67,480,355.15, a decline of 0.9%[24] Investments and Projects - The company reported a 319.10% increase in construction in progress, amounting to ¥18,659,629.01, primarily due to the commencement of the corn protein deep processing project[9] - The company received a construction permit for its 100,000-ton corn protein processing project, which is crucial for project advancement[21] - A new utility model patent was granted for a wastewater recovery and treatment system in March 2025[21] - The company reported a significant increase in research and development expenses, which rose to ¥4,546,502.11 from ¥4,123,227.36, an increase of 10.3%[27] Shareholder Information - The total number of common shareholders at the end of the reporting period is 7,290[16] - The largest shareholder, Hong Wei, holds 39.44% of the shares, totaling 55,527,272 shares[16] - The company has a total of 76,409,406 restricted shares at the end of the reporting period[20] - The company completed the cancellation of 4,406,765 repurchased shares, reducing the total share capital from 145,191,440 to 140,784,675 shares[21] - The company has no changes in the shareholding structure of the top 10 shareholders due to securities lending[17] Income and Expenses - Total operating costs amounted to ¥91,829,115.62, up from ¥88,010,714.31, reflecting a rise of 4.1%[26] - The company reported a 46.94% decrease in other income, totaling ¥340,645.75, mainly due to changes in government subsidies received[13] - Investment income for the period was ¥289,668.72, a significant improvement of 179.43% compared to a loss of ¥364,692.95 in the previous year[13]

Financial Performance - The company's operating revenue for 2024 was ¥489,929,618.41, a decrease of 2.87% compared to ¥504,419,868.40 in 2023[20]. - The net profit attributable to shareholders for 2024 was ¥49,582,532.45, reflecting a decline of 21.35% from ¥63,045,312.79 in 2023[20]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥44,484,267.74, down 24.33% from ¥58,786,096.02 in 2023[20]. - The total assets at the end of 2024 were ¥790,269,703.56, a decrease of 5.79% from ¥838,823,832.71 at the end of 2023[20]. - The net assets attributable to shareholders at the end of 2024 were ¥744,848,639.94, down 6.79% from ¥799,105,245.54 at the end of 2023[20]. - The basic earnings per share for 2024 was ¥0.3443, a decrease of 20.70% from ¥0.5629 in 2023[20]. - Total revenue for 2024 was approximately ¥489.93 million, a decrease of 2.87% compared to ¥504.42 million in 2023[88]. - Functional feed additives accounted for 60.93% of total revenue, with a year-on-year increase of 6.77%[88]. - Domestic revenue decreased by 14.65% to approximately ¥303.40 million, while overseas revenue increased by 25.24% to approximately ¥186.53 million[88]. Dividend Distribution - The company plans to distribute a cash dividend of 3.2 RMB per 10 shares (including tax) to all shareholders, with no bonus shares issued[3]. - The total number of hours for outsourced labor was 62,057.46, with total payments amounting to 1,859,043.75 yuan[185]. - The company has a total distributable profit of 166,676,374.26 yuan, with cash dividends accounting for 100% of the profit distribution[188]. - The company will not issue bonus shares and will not increase capital from the capital reserve for the 2024 profit distribution plan[188]. - The company’s profit distribution plan was approved by the board and will be submitted to the shareholders' meeting for final approval[188]. - The company’s net profit for 2024 is projected to be 49,582,532.45 yuan, with a parent company net profit of 45,617,068.63 yuan[188]. Operational Overview - The company has a total registered capital of 151 million RMB, with its headquarters located in Shanghai[16]. - The company operates several wholly-owned subsidiaries, including Chengdu Meiyide Biotechnology Co., Ltd. and Suzhou Meino Biotechnology Co., Ltd.[14]. - The company’s registered address has changed multiple times since its establishment in 1997, with the current address being No. 151, Lihong Road, Jiading District, Shanghai[16]. - The company’s official website is www.sinomenon.com, providing further information and updates[16]. - The company has established a comprehensive supplier selection and management mechanism, implementing a standardized procurement process based on production plans and market conditions[62]. - The production model is primarily "sales-driven," with monthly production plans formulated based on sales forecasts and inventory levels, ensuring safety stock for high-demand products[63]. Research and Development - The company has strengthened its R&D capabilities, achieving 2 new invention patents and 16 utility model patents in 2024, along with publishing 4 scientific papers[68]. - The company collaborates with several universities to enhance its research and development capabilities, focusing on core technologies such as formulation and biological enzymatic technology[68]. - The company continues to invest heavily in R&D, resulting in new product launches and technological innovations that contribute to new growth points[84]. - The company is focusing on the development and market investment of nutritional feed additives and flavoring agents for ruminants, aiming to enhance market share and influence in the dairy cow sector[130]. Market Expansion - The company has a comprehensive sales network covering over 40 countries and regions, expanding its international market presence[44]. - The company is expanding its product development through synthetic biology technology to enhance enzymatic processing of various non-grain plant protein sources[57]. - The company is focusing on expanding its international market presence, aiming for sustained double-digit growth[79]. - The company plans to enter the European market by Q2 2024, targeting a revenue contribution of $100 million in the first year[9]. - The company is actively pursuing innovation through product upgrade projects and the introduction of new technologies and products[78]. Environmental Compliance - The company has obtained a pollutant discharge permit valid until December 20, 2028, with no changes during the reporting period[197]. - The company has implemented various pollution control technologies, including dry/wet dust removal and biological treatment processes, to ensure compliance with emission standards[198]. - The company has established an environmental self-monitoring plan and has conducted monitoring that meets the required standards[199]. - The company has developed an emergency response plan for environmental incidents, enhancing its ability to respond to pollution events[200]. Corporate Governance - The company has established a market value management system and disclosed a valuation enhancement plan[139]. - The company emphasizes strict compliance with information disclosure regulations, ensuring timely and accurate communication with investors[145]. - The company has maintained independence from its controlling shareholder, ensuring no interference in decision-making[142]. - The company has a robust investor relations management system, ensuring the protection of minority investors' rights[146]. - The company held a total of 4 shareholder meetings during the reporting period, ensuring all shareholders had the opportunity to exercise their rights[141]. Employee Management - As of December 31, 2024, the company has 406 employees, with over 44% holding a bachelor's degree or higher, and a 17.81% year-on-year increase in employees with a master's degree or higher[77]. - The company strictly adheres to labor laws and provides various insurance and benefits for employees, including medical, pension, unemployment, work injury, maternity insurance, and housing fund[182]. - The company emphasizes talent development and has established a comprehensive training system to enhance the effectiveness of training programs[183].

中泰证券股份有限公司 关于上海美农生物科技股份有限公司 2024 年度募集资金存放与使用情况的专项核查意见 中泰证券股份有限公司（以下简称"中泰证券"、"保荐机构"）作为上海美 农生物科技股份有限公司（以下简称"美农生物"、"公司"）首次公开发行股票 并在深圳证券交易所创业板上市的保荐机构和持续督导机构，根据《证券发行 上市保荐业务管理办法》《深圳证券交易所上市公司自律监管指引第 13 号—— 保荐业务》《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》《上市公司监管指引第 2 号 ——上市公司募集资金管理和使用的监管要求》等相关法律、法规和规范性文 件的规定，对美农生物 2024 年度募集资金存放与使用事项进行了核查，具体核 查情况如下： 一、募集资金基本情况 （一）募集资金金额及资金到账情况 经中国证券监督管理委员会《关于同意上海美农生物科技股份有限公司首 次公开发行股票注册的批复》（证监许可〔2022〕790 号）同意注册，公司首次 公开发行股份数量 20,000,000 股，发行价格为 23.48 元/股，本次募集资金合计 46,960.0 ...

内部控制审计报告 上海美农生物科技股份有限公司 容诚审字[2025]200Z2013 号 容诚会计师事务所(特殊普通合伙) 中国·北京 内部控制审计报告 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 1 幢 10 层 1001-1 至 1001-26 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 容诚审字[2025]200Z2013 号 上海美农生物科技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 们审计了上海美农生物科技股份有限公司（以下简称"美农生物"）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 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，并评价其有效性是美农 生物董事会的责任。 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 ...

上海美农生物科技股份有限公司 | 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 | 4-10 | 募集资金年度存放与使用情况鉴证报告 容诚专字[2025]200Z0324 号 容诚会计师事务所(特殊普通合伙) 中国·北京 目 录 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 1 幢 10 层 1001-1 至 1001-26 (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[2025]200Z0324 号 上海美农生物科技股份有限公司全体股东： 我们审核了后附的上海美农生物科技股份有限公司（以下简称"美农生物"）董 事会编制的 2024 年度《关于募集资金年度存放与使用情况的专项报告》。 一、 对报告使用者和使用目的的限定 本鉴证报告仅供美农生物年度 ...

上海美农生物科技股份有限公司 2024 年度独立董事述职报告 各位股东和股东代表： 本人刘军岭作为上海美农生物科技股份有限公司（以下简称"公司"）第五 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》《中华人 民共和国证券法》《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》等有关法律法规以及《公司章程》《独立董事工作制度》等有关规定， 恪尽职守，勤勉尽责，积极出席公司相关会议，慎重审议董事会和董事会各专门 委员会的各项提案，并充分发挥独立董事的独立性和专业性作用，对相关审议事 项发表独立客观的意见，致力于维护全体股东尤其是中小股东的利益，切实履行 作为独立董事的责任与义务。现就本人 2024 年度的履职情况汇报如下： 一、独立董事的基本情况 2024 年度任职期间，本人担任独立董事的境内上市公司数量不超过三家， 本人符合《上市公司独立董事管理办法》等法律法规规定的任职资格和独立性要 求，不存在影响独立性的情况。个人工作履历、专业背景以及兼职情况详见公司 《2024 年年度报告》之"第四节 公司治理"。 ...

上海美农生物科技股份有限公司 信息披露管理制度 第一章 总 则 第一条 为加强对上海美农生物科技股份有限公司（以下简称"公司"）信 息披露工作管理，规范公司的信息披露行为，保证公司真实、准确、完整地披露 信息，保护公司、股东、债权人及其他利益相关人的合法权益，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》"）、《深圳证券交易所创业板股票上市规则》（以下简称 "《上市规则》"）、《上市公司信息披露管理办法》（以下简称"《信息披露 管理办法》"）等法律、行政法规、部门规章及其他有关规定，结合《上海美农 生物科技股份有限公司章程》（以下简称"《公司章程》"）及公司实际情况， 制定本制度。 第二条 本制度所称信息披露是指，将法律法规、证券监管部门规定要求披 露的已经或可能对公司证券及其衍生品种交易价格产生重大影响的信息，根据法 律、行政法规、部门规章及其他有关规定及时将相关信息的公告文稿和相关备查 文件报送深圳证券交易所（以下简称"深交所"）登记，并在中国证券监督管理 委员会（以下简称"中国证监会"）指定的媒体发布。公司子公司发生的对公司 股价可能产生重大影 ...

上海美农生物科技股份有限公司 (一) 遵守国家法律法规、规章及其他相关规定； (二) 遵循企业的发展战略； (三) 提高公司经营的效率和效果； (四) 确保财务报告及管理信息的真实、可靠和完整； (五) 保障资产的安全完整。 内部审计工作制度 第一章 总 则 第一条 为规范上海美农生物科技股份有限公司（以下简称"公司"）内部审计 工作，提高内部审计工作质量，实现公司内部审计工作规范化、标准化，发挥内部 审计工作在促进公司经济管理、提高经济效益中的作用，根据《中华人民共和国公 司法》《中华人民共和国证券法》《中华人民共和国审计法》《审计署关于内部审计 工作的规定》《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》等有关法律法规和其他规范性文 件以及《上海美农生物科技股份有限公司章程》（以下简称"《公司章程》"）的规定， 并结合公司实际情况制定本制度。 第二条 本制度适用于公司及子公司。 第三条 本制度所称内部审计，是指公司审计部或人员依据国家有关法律法规 和本制度的规定，对本公司各内部机构的内部控制和风险管理的有效性、财务信息 的真实性、完整性以及经 ...