2023 年度会计差错更正 专项说明的鉴证报告 山东三元生物科技股份有限公司 容诚专字[2025]100Z1309 号 容诚会计师事务所(特殊普通合伙) 中国·北京 目 录 | 序号 | 内 容 | | 页码 | | | --- | --- | --- | --- | --- | | | 关于山东三元生物科技股份有限公司 | 2023 | 年度会 | | | 1 | | | | 1-2 | | | 计差错更正专项说明的鉴证报告 | | | | | | 山东三元生物科技股份有限公司 2023 | 年度会计差 | | | | 2 | | | 1-2 | | 山东三元生物科技股份有限公司全体股东： 我们接受委托，对后附的山东三元生物科技股份有限公司（以下简称三元生 物公司）管理层编制的 2023 年度会计差错更正专项说明（以下简称专项说明）执 行了合理保证的鉴证业务。 一、对报告使用者和使用目的的限定 错更正专项说明 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:010-6 ...

（以下无正文） 山东三元生物科技股份有限公司独立董事 关于 2024 年度公司控股股东及其他关联方资金占用和 对外担保情况的独立意见 根据中国证监会《上市公司监管指引第 8 号——上市公司资金往来、对外担 保的监管要求》（证监会公告【2022】26 号）的规定和要求，我们作为山东三元 生物科技股份有限公司（以下简称"公司"）的独立董事，对公司 2024 年度控股 股东及其他关联方占用资金、对外担保情况进行了认真检查，并发表如下独立意 见： 一、对于 2024 年度公司控股股东及其他关联方资金占用和对外担保情况的 独立意见。 1、报告期内，公司控股股东及其他关联方不存在非经营性占用公司资金的 情况，也不存在以前年度发生并延续至报告期的控股股东及其他关联方占用公司 资金的情况，与关联方的资金往来均属于正常经营性资金往来。 2、报告期内，公司不存在为控股股东及其关联方、任何法人单位或个人提 供对外担保的情况，也不存在以前年度发生并延续至报告期的担保情况。 我们认为，公司能够认真贯彻执行中国证监会颁布的《上市公司监管指引第 8 号——上市公司资金往来、对外担保的监管要求》和相关法律法规、规范性文 件的要求，严格控制关 ...

山东三元生物科技股份有限公司 2024年度独立董事述职报告 （王玲） 尊敬的各位股东及股东代表： 本人作为山东三元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，任职期间严格按照《公司法》《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》等相关法律法规以及 《公司章程》《独立董事工作制度》的规定和要求，认真履行独立董事职责， 出席相关会议，对各项议案进行认真审议，充分发挥独立董事的独立性和专业 性作用，积极促进公司规范运作，切实维护公司全体股东尤其是中小股东的合 法利益。现将本人2024年度履行独立董事职责的工作情况汇报如下： 一、独立董事的基本情况 王玲女士，1965年出生，中国国籍，无境外永久居留权，法律专业，本科 学历。1983年12月至2004年4月，就职于山东泺源律师事务所，任合伙人；2004 年4月至今，就职于山东嘉孚律师事务所，任主任；2023年11月至今，就职于山 东三元生物科技股份有限公司，任独立董事。 （一）出席董事会及股东大会情况 2024年度，公司共召开9次董事会会议和 ...

山东三元生物科技股份有限公司董事会 关于独立董事独立性自查情况的专项意见 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，山东三元生物科技股份有 限公司（以下简称"公司"）董事会，就公司在任独立董事杨公随、王玲、谭海 宁的独立性情况及离任独立董事赵春海 2024 年在职期间的独立性情况进行评估 并出具如下专项意见： 经核查独立董事杨公随、王玲、谭海宁、赵春海（离任）的任职经历以及签 署的相关自查文件，上述人员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利害关系或其 他可能妨碍其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。公 司独立董事符合《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》中对独立董事独立性的相关要求。 山东三元生物科技股份有限公司 董事会 2025 年 4 月 28 日 ...

山东三元生物科技股份有限公司 2024年度独立董事述职报告 （赵春海） 尊敬的各位股东及股东代表： 本人作为山东三元生物科技股份有限公司（以下简称"公司"）第四届董 事会的独立董事，任职期间严格按照《公司法》《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》等相关法律法规以及 《公司章程》《独立董事工作制度》的规定和要求，认真履行独立董事职责， 出席相关会议，对各项议案进行认真审议，充分发挥独立董事的独立性和专业 性作用，积极促进公司规范运作，切实维护公司全体股东尤其是中小股东的合 法利益。 公司于2024年7月3日、7月19日召开了第四届董事会第二十二次会议及2024 年第二次临时股东大会，会议审议通过了《关于董事会换届选举暨提名第五届 董事会独立董事候选人的议案》，于2024年7月19日召开了第五届董事会第一次 会议，会议审议通过了《关于选举公司第五届董事会专门委员会委员的议案》。 鉴于公司董事会换届选举，本人自2024年7月19日起，不再担任公司独立董事及 董事会提名委员会主任委员、薪酬与考核委员会委员和 ...

山东三元生物科技股份有限公司 2024年度独立董事述职报告 （谭海宁） 尊敬的各位股东及股东代表： 本人作为山东三元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，任职期间严格按照《公司法》《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》等相关法律法规以及 《公司章程》《独立董事工作制度》的规定和要求，认真履行独立董事职责， 出席相关会议，对各项议案进行认真审议，充分发挥独立董事的独立性和专业 性作用，积极促进公司规范运作，切实维护公司全体股东尤其是中小股东的合 法利益。本人自2024年7月19日起，担任公司第五届董事会独立董事及第五届董 事会提名委员会主任委员、薪酬与考核委员会委员和战略委员会委员职务，现 将本人2024年度任职期间（2024年7月19日-2024年12月31日）履行独立董事职 责的工作情况汇报如下： 一、独立董事的基本情况 谭海宁先生，1983年出生，中国国籍，无境外永久居留权，微生物与生化 药学专业，博士研究生学历。2009年7月至2011年7月，就职于山东大学国家糖 ...

山东三元生物科技股份有限公司 尊敬的各位股东及股东代表： 本人作为山东三元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，任职期间严格按照《公司法》《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》等相关法律法规以及 《公司章程》《独立董事工作制度》的规定和要求，认真履行独立董事职责， 出席相关会议，对各项议案进行认真审议，充分发挥独立董事的独立性和专业 性作用，积极促进公司规范运作，切实维护公司全体股东尤其是中小股东的合 法利益。现将本人2024年度履行独立董事职责的工作情况汇报如下： 一、独立董事的基本情况 杨公随先生，1966年出生，中国国籍，无境外永久居留权，技术经济及管 理专业，博士研究生学历，会计学教授，注册会计师。1988年7月至2004年8月， 就职于山东经济学院，历任会计系讲师、会计学院副教授；2004年9月至2005年 6月，就职于清华大学，任访问学者；2005年7月至2005年10月，就职于山东经 济学院会计学院，任副教授；2005年11月至今，任山东财经大学会计学院，任 ...

Financial Performance - The company's revenue for Q1 2024 reached ¥191,894,599.16, representing a 65.03% increase compared to ¥116,276,458.04 in the same period last year[4] - Net profit attributable to shareholders was ¥24,247,672.28, a significant increase of 210.54% from ¥7,808,194.59 year-on-year[4] - Basic and diluted earnings per share both increased to ¥0.12, reflecting a 200.00% rise from ¥0.04 in the same quarter last year[4] - Total operating revenue for the current period reached ¥191,894,599.16, a significant increase from ¥116,276,458.04 in the previous period, representing a growth of approximately 64.8%[23] - Net profit for the current period was ¥24,247,672.28, compared to ¥7,808,194.59 in the previous period, reflecting a growth of approximately 210.5%[24] Cash Flow - The net cash flow from operating activities surged by 744.81% to ¥22,158,704.92, up from ¥2,622,930.65 in the previous year[4] - Total cash inflow from operating activities reached 202,928,457.01 yuan, up from 143,143,501.00 yuan, reflecting a growth of 41.6%[26] - Cash outflow for operating activities was 180,769,752.09 yuan, compared to 140,520,570.35 yuan, an increase of 28.6%[26] - Net cash flow from investing activities was -32,224,720.95 yuan, an improvement from -328,183,999.71 yuan in the previous period[27] - The company received 18,871,599.36 yuan in tax refunds, up from 12,477,423.01 yuan, indicating a growth of 51.1%[26] Assets and Liabilities - Total assets at the end of the reporting period were ¥4,879,388,138.47, a 1.49% increase from ¥4,807,533,905.12 at the end of the previous year[4] - Current assets totaled ¥351,020,607.19, up from ¥321,813,853.97, which is an increase of approximately 9.0%[21] - The total liabilities increased to ¥320,010,491.34 from ¥272,403,930.27, indicating a rise of about 17.5%[22] - The total equity attributable to the parent company increased to ¥4,559,377,647.13 from ¥4,535,129,974.85, a growth of about 0.5%[22] Operating Costs and Expenses - The company reported a 44.95% increase in operating costs, primarily due to higher sales volume[8] - Total operating costs amounted to ¥194,873,387.02, up from ¥135,685,668.54, indicating an increase of about 43.5%[23] - Research and development expenses rose by 34.31%, indicating the company's commitment to enhancing competitiveness through increased market expansion and R&D investment[8] - The company's research and development expenses were ¥15,833,077.03, compared to ¥11,788,523.18 in the previous period, reflecting an increase of approximately 34.5%[23] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 15,093, with the largest shareholder holding 46.14% of the shares[10] - The total number of shares held by the top 10 shareholders is 98,780,906, with a significant portion being subject to lock-up agreements[15] - The largest shareholder, 聂在建, holds 92,946,000 shares, which are subject to a lock-up until August 10, 2025[15] - The company has a total of 127,969 shares released from lock-up during the reporting period[15] Management and Governance - The company plans to use up to RMB 240 million of temporarily idle raised funds for cash management within 12 months from the approval date of the shareholders' meeting[16] - The company intends to utilize up to RMB 100 million of temporarily idle self-owned funds for cash management, also within a 12-month period from the shareholders' meeting approval[17] - The company's management is authorized to make investment decisions within the approved limits for cash management[18] Miscellaneous - The company’s financial reports are prepared as of March 31, 2024, indicating ongoing financial assessments[19] - The first quarter report was not audited, indicating a preliminary financial assessment[28] - The company did not report any net increase in customer deposits or interbank placements during the period[26]

Financial Performance - The company's operating revenue for Q1 2025 was ¥150,204,941.37, a decrease of 21.73% compared to the same period last year[4]. - Net profit attributable to shareholders was ¥24,913,986.70, representing a year-on-year increase of 2.75%[4]. - Total operating revenue for the current period is ¥150,204,941.37, a decrease of 21.8% from ¥191,894,599.16 in the previous period[30]. - Net profit for the current period is ¥24,891,688.68, slightly up from ¥24,247,672.28, indicating a growth of 2.7%[31]. - The total comprehensive income for the current period is ¥24,891,688.68, compared to ¥24,247,672.28 in the previous period, reflecting a growth of 2.7%[32]. Cash Flow - Cash flow from operating activities increased by 83.98% to ¥40,768,366.48, primarily due to a reduction in payments for purchased goods[4][14]. - Operating cash flow net amount increased significantly to ¥40,768,366.48 from ¥22,158,704.92, a growth of 83.9%[34]. - The company reported a significant increase of 4,774.62% in cash flow from investing activities, mainly due to the maturity of large certificates of deposit[14]. - The company experienced a significant increase in cash and cash equivalents, ending the period with ¥1,634,381,193.93, up from ¥95,348,055.91[35]. Assets and Liabilities - Total assets at the end of the reporting period were ¥4,751,521,629.28, a decrease of 1.12% from the end of the previous year[5]. - As of March 31, 2025, the company's total current assets amounted to RMB 2,933,444,421.90, a decrease from RMB 3,387,997,986.58 at the beginning of the period[27]. - The company's total non-current assets increased to RMB 1,818,077,207.38 from RMB 1,417,253,752.54[28]. - The total assets of the company as of March 31, 2025, were RMB 4,751,521,629.28, down from RMB 4,805,251,739.12[28]. - The company's total liabilities decreased to RMB 258,898,969.94 from RMB 314,043,539.30[28]. Shareholder Information - The total number of common shareholders at the end of the reporting period is 13,930[16]. - The largest shareholder, Nie Zaijian, holds 46.31% of the shares, totaling 93,698,770 shares[16]. - The second-largest shareholder, Shandong Luxin Qisheng Investment Management Co., holds 6.62% with 13,400,750 shares[16]. - The total number of restricted shares at the beginning of the period was 99,686,475, with 4,971,975 shares released during the period[19]. - The total number of restricted shares at the end of the period is 94,714,500[20]. - Nie Zaijian's restricted shares will be released on August 10, 2025, totaling 92,946,000 shares[19]. - The company has a total of 1,365,000 restricted shares held by shareholder Nie Yuyue, which will be released on February 10, 2025[20]. - The company has not reported any changes in the top 10 shareholders due to securities lending or borrowing[17]. - The top 10 shareholders include a mix of individual and institutional investors, with significant holdings by private equity funds[16]. - The company has not disclosed any other relationships or agreements among the top shareholders[17]. Research and Development - Research and development expenses decreased by 38.46% compared to the same period last year, as existing projects reached completion and new projects are still under evaluation[13]. - Research and development expenses decreased to ¥9,744,135.17 from ¥15,833,077.03, a reduction of 38.5%[30]. Other Financial Activities - The company is undergoing a correction of prior accounting errors as mandated by the regulatory authority, which will not affect the overall financial position[6]. - The company approved the use of surplus funds amounting to RMB 79,399.00 million for permanent working capital, representing 29.99987% of the total surplus funds[22]. - The company plans to use up to RMB 190,000 million of temporarily idle surplus funds for cash management within 12 months[23]. - The company will continue to use up to RMB 200,000 million of temporarily idle self-owned funds for cash management, also within 12 months[24]. - The company has completed the investment project for an annual production of 50,000 tons of erythritol and will use the surplus funds of RMB 352.2712 million for daily operations[21]. - The company has authorized management to make investment decisions within the approved limits for cash management activities[23]. Earnings Per Share - The company's basic and diluted earnings per share remained unchanged at ¥0.12[4]. - The company reported a basic and diluted earnings per share of ¥0.12, unchanged from the previous period[32]. Audit Status - The company has not undergone an audit for the first quarter report[36].

Financial Performance - The company's operating revenue for 2024 reached ¥712,904,207.78, representing a 42.72% increase compared to ¥499,500,775.41 in 2023[22]. - The net profit attributable to shareholders for 2024 was ¥104,951,340.17, an increase of 87.47% from ¥58,874,449.10 in the previous year[22]. - The basic earnings per share for 2024 was ¥0.52, reflecting an 85.71% increase from ¥0.29 in 2023[22]. - The total assets at the end of 2024 were ¥4,805,251,739.12, a slight decrease of 0.05% from ¥4,810,426,435.78 at the end of 2023[22]. - The net assets attributable to shareholders decreased by 0.97% to ¥4,491,208,199.82 at the end of 2024 from ¥4,538,022,505.51 in 2023[22]. - The company reported a net cash flow from operating activities of -¥13,649,510.39 in 2024, a significant decline of 123.82% compared to ¥57,310,770.18 in 2023[22]. - The gross profit margin for the overall business in 2024 was 11.11%, up from 3.05% in 2023[94]. - The revenue from erythritol products was ¥515,434,856.5 in 2024, with a gross profit margin of 8.28%[92]. - The revenue from blended sweeteners increased by 90.70% to ¥105,323,176.5 in 2024, with a gross profit margin of 17.21%[92]. - The revenue from direct sales in 2024 was ¥218,508,291.7, with a gross profit margin of 16.45%[94]. - The revenue from the food manufacturing sector amounted to ¥698,508,291.94, accounting for 97.98% of total revenue, with a year-on-year growth of 44.70%[124]. Market and Product Development - The company aims to enhance its product offerings in the functional sugar market, focusing on low-calorie sweeteners[16]. - The company is actively pursuing market expansion strategies to increase its footprint in the health food sector[16]. - The company has plans for new product development in response to growing consumer demand for healthier alternatives[16]. - The company is committed to improving its extraction rates and conversion rates in the production of functional sugars[16]. - The company is focusing on new product development in areas such as allulose and high-quality stevia, investing significant R&D resources[116]. - The company aims to accelerate the commercialization of new products and technologies to expand into new business areas[121]. - The company plans to enhance its product offerings by promoting high-quality stevia and accelerating the production of allulose and tagatose[185]. Industry Trends and Challenges - The global demand for erythritol is projected to reach 238,000 tons in 2024, with a compound annual growth rate (CAGR) of 22% from 2020 to 2024[34]. - The global erythritol market is expected to reach a value of $1.17426 billion by 2025, with a CAGR of 17.34% from 2025 to 2030[34]. - The erythritol industry is currently experiencing a phase of market restructuring, with many new entrants facing challenges in product quality and competition[42]. - The European Union initiated anti-dumping investigations against Chinese erythritol products, with potential duties ranging from 34.4% to 233.3%[43]. - The company faces risks from intensified industry competition and potential fluctuations in downstream customer demand, which could impact sales and pricing[179]. Governance and Compliance - The company’s financial report is guaranteed to be true, accurate, and complete by the company's management, ensuring accountability for any misrepresentation[3]. - The company has established a governance structure that complies with relevant laws and regulations, ensuring effective internal control and operational standards[193]. - The board of directors consists of 9 members, including 3 independent directors, and operates through specialized committees to fulfill its responsibilities[195]. - The supervisory board is composed of 3 members, including 1 employee representative, and effectively supervises major company matters and compliance[196]. - The controlling shareholder exercises rights and obligations lawfully, without interfering in the company's decision-making or operations[197]. - The company respects and protects the rights of stakeholders, ensuring a balance of interests among shareholders, employees, and society[199]. - There have been no instances of non-compliance in governance, such as providing undisclosed information to major shareholders[199]. Research and Development - Research and development (R&D) expenditure amounted to 41,232,951.56 yuan, representing 5.78% of operating revenue, a decrease from 10.14% in the previous year[142]. - The number of R&D personnel increased by 9.26% to 59, with a notable rise in the proportion of personnel aged 40 and above by 44.44%[142]. - The company has developed core patents for the fermentation extraction of erythritol, achieving industry-leading conversion rates[115]. - The company is developing new products such as high-efficiency erythritol fermentation strains, aiming to increase production yield and conversion rates by over 5%[144]. - The company has successfully developed high-quality steviol glycosides, which has reduced R&D expenses significantly[143]. Cash Management and Fund Utilization - The company has raised a total of 368,570.53 million CNY from its initial public offering, with a net amount of 354,664.46 million CNY after deducting issuance costs of 13,906.07 million CNY[165]. - The company plans to use up to 330,000.00 million CNY of temporarily idle raised funds for cash management, ensuring it does not affect the construction of investment projects[165]. - The company has not encountered any issues or other situations regarding the use of raised funds during the reporting period[167]. - The company has not sold any major assets during the reporting period[170]. - The company has utilized a total of 126,026.24 million yuan of its own funds for investment[167]. Strategic Initiatives - The company will implement a threefold optimization strategy in sales, focusing on market diversification, small packaging product promotion, and enhancing brand influence[175]. - The company is committed to developing new products, including tagatose and sialic acid, to diversify its product line and reduce operational risks associated with a narrow product focus[176]. - The company will enhance its safety production measures and environmental governance to ensure stable operations and promote low-carbon production processes[177]. - The company plans to strengthen its innovation system by integrating customer needs with technological advancements, aiming for a closed-loop mechanism from demand to commercialization[176].