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 ...

目 录 内部控制审计报告 山东三元生物科技股份有限公司 容诚审字[2025]100Z1658 号 容诚会计师事务所(特殊普通合伙) 中国·北京 | | | 1 内部控制审计报告 1-2 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/ 内部控制审计报告 容诚审字[2025]100Z1658 号 山东三元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 们审计了山东三元生物科技股份有限公司（以下简称"三元生物公司"）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 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，并评价其有效性是三元 生物公司董事会的责任。 二、注册会计师的责任 我 ...

（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 （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 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 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 operating revenue for Q3 2024 reached ¥138,076,442.87, representing a 19.16% increase year-over-year, and a total of ¥514,923,140.19 for the year-to-date, up 46.62% compared to the same period last year[4] - Net profit attributable to shareholders for Q3 2024 was ¥29,093,416.24, a significant increase of 248.18% year-over-year, with a year-to-date net profit of ¥81,007,173.94, up 94.39%[4] - Basic and diluted earnings per share for Q3 2024 were both ¥0.14, reflecting a 250.00% increase compared to the same period last year, with year-to-date earnings per share at ¥0.40, up 90.48%[4] - Total operating revenue for the current period reached ¥514,923,140.19, a significant increase of 46.5% compared to ¥351,192,635.35 in the previous period[27] - Operating profit for the current period was ¥85,493,929.39, up 90.5% from ¥44,871,999.14 in the previous period[28] - Net profit attributable to the parent company was ¥81,007,173.94, representing a 94.3% increase from ¥41,672,900.57 in the previous period[28] - Basic and diluted earnings per share increased to ¥0.40 from ¥0.21, reflecting a growth of 90.5%[28] - The company reported a tax expense of ¥4,736,208.37, compared to ¥3,377,080.39 in the previous period, indicating an increase of 39.9%[28] - The company recorded other income of ¥1,546,304.35, up from ¥821,692.01 in the previous period, marking an increase of 88.2%[27] Assets and Liabilities - The company's total assets at the end of Q3 2024 were ¥4,763,833,724.23, a slight decrease of 0.91% from the end of the previous year[4] - As of September 30, 2024, the total assets of the company amounted to ¥4,763,833,724.23, a slight decrease from ¥4,807,533,905.12 at the beginning of the period[25][26] - The company’s non-current assets totaled ¥1,407,629,556.93, compared to ¥4,485,720,051.15 at the beginning of the period, showing a significant decrease[26] - Total current liabilities were reported at ¥187,482,982.83, down from ¥224,197,013.02, indicating a reduction of about 16.4%[26] - The company’s retained earnings stood at ¥734,493,416.48, slightly down from ¥742,459,712.82, reflecting a decrease of about 1.1%[26] - The company’s total liabilities were reported at ¥239,671,475.10, down from ¥272,403,930.27, indicating a decrease of approximately 12%[26] Cash Flow - Cash flow from operating activities for the year-to-date was ¥6,970,913.77, down 68.23% year-over-year, primarily due to a reduction in bill settlements with suppliers[12] - Net cash flow from operating activities was ¥6,970,913.77, down 68.3% from ¥21,942,222.52 in the previous period[29] - Cash flow from investing activities generated a net inflow of ¥58,019,291.88, compared to a net outflow of ¥251,828,518.11 in the previous period[29] - Cash and cash equivalents at the end of the period totaled ¥80,824,019.10, down from ¥105,046,022.69 at the end of the previous period[30] - Cash and cash equivalents decreased to ¥86,800,655.34 from ¥108,808,330.03, reflecting a decline of approximately 20.2%[25] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 14,096, with the largest shareholder holding 46.23% of the shares[14] - The top 10 unrestricted shareholders hold a total of 56,000,000 shares, with the largest shareholder, Lü Xian, owning 12,852,000 shares, representing 6.35% of total shares[15] - Wang Shen, another significant shareholder, holds 5,265,910 shares, accounting for 2.60% of total shares[15] - The South China Xin Tai Private Fund Management Company, through its various funds, collectively holds 6,150,218 shares, which is approximately 3.04% of total shares[15] - The company has a total of 92,946,000 restricted shares held by Nie Zaijian, which will be released on August 10, 2025[19] - The total number of shares held by the top 10 unrestricted shareholders represents a significant portion of the company's equity, indicating strong institutional interest[15] - The company has seen a notable increase in the number of shares held by individual shareholders, with Li Dechun increasing his holdings to 2,880,000 shares[19] - The shareholder structure indicates a concentration of ownership, with the top three shareholders holding over 11% of the total shares[15] - The company has not reported any changes in the number of shares due to margin trading activities among the top shareholders[17] - The total number of shares held by Beijing Yi'an Capital Management Co., Ltd. is 1,731,779, representing 0.86% of total shares[17] - The company has a clear strategy for managing restricted shares, with specific release dates outlined for key executives[19] Governance and Strategy - The company completed the election of its fifth board of directors and supervisory board, ensuring continuity and stability in governance[21] - The company plans to expand its operational locations, with a new site at 101 Wutong 10th Road, Binbei District, Binzhou City[23] - The company has appointed Rongcheng Accounting Firm as its new external auditor for the 2024 fiscal year, following the termination of its previous auditor due to regulatory issues[24] - The board of directors held a meeting on October 30, 2024, to discuss future strategies[32] Accounting Standards and Reporting - The new accounting standards will be implemented starting from 2024, affecting the financial statements from the beginning of the year[31] - The company is preparing for the first-time execution of new accounting standards, which may impact financial reporting[31] - The third quarter report of Shandong Sanyuan Biotechnology Co., Ltd. has not been audited[32] - There are no specific performance summaries or user data provided in the documents[31][32] - No future outlook or performance guidance has been disclosed in the available content[31][32] - There is no mention of new product or technology development in the provided documents[31][32] - Market expansion or acquisition strategies are not detailed in the current reports[31][32] - The third quarter report does not include any financial metrics or performance indicators[31][32] - The documents do not provide any insights into new strategies being adopted by the company[31][32]

Financial Performance - The company's revenue for the reporting period reached ¥376,846,697.32, representing a 60.15% increase compared to ¥235,313,762.07 in the same period last year [22]. - Net profit attributable to shareholders was ¥51,913,757.70, up 55.82% from ¥33,317,037.94 year-on-year [22]. - The net cash flow from operating activities surged to ¥22,872,518.72, a significant increase of 9,206.18% compared to ¥245,777.66 in the previous year [22]. - Basic earnings per share increased to ¥0.26, reflecting a 62.50% rise from ¥0.16 in the same period last year [22]. - Total assets at the end of the reporting period were ¥4,847,401,468.95, a slight increase of 0.83% from ¥4,807,533,905.12 at the end of the previous year [22]. - The gross margin for erythritol was 9.09%, with revenue from this product at ¥311,460,240.16, reflecting a 51.85% increase year-over-year [119]. - The gross margin for blended sugars was 87.79%, showing a slight decrease of 0.40% year-on-year [87]. - The company reported a total revenue of ¥376,846,697.32, with a year-on-year growth of 60.15% [89]. Dividend and Profit Distribution - The company plans to distribute a cash dividend of 1.5 RMB per 10 shares to all shareholders, based on a total of 201,865,000 shares [4]. - The total distributable profit amounts to 738,596,018.68 CNY, indicating a strong financial position for future investments [160]. - The company plans to distribute a cash dividend of CNY 1.5 per 10 shares, totaling CNY 30,279,750, based on a total share capital of 201,865,000 shares after accounting for repurchased shares [162]. - The company is in a growth phase and has significant capital expenditure plans, ensuring that cash dividends will not fall below 20% of profit distribution in the future [160]. Market and Industry Insights - The functional sugar industry is experiencing rapid growth, driven by increasing health consciousness and demand for low-calorie sweeteners, with a focus on products like erythritol, allulose, and high-quality stevia [31]. - Global demand for erythritol is projected to reach 238,000 tons by 2024, with a compound annual growth rate (CAGR) of 22% from 2020 to 2024, indicating strong market demand [33]. - The erythritol market is facing supply-demand imbalances due to excessive production capacity, leading to intensified competition and price declines, with prices dropping from 40,000 RMB/ton in 2021 to 9,500 RMB/ton in the first half of 2023 [39]. - The European Union initiated an anti-dumping investigation on Chinese erythritol products, imposing temporary duties ranging from 31.9% to 235.6%, affecting competitiveness in the EU market [41]. - The global allulose market size was $210 million at the end of 2020 and is expected to grow to $450 million by 2030, with a CAGR of 9.1% [45]. - The company is focusing on expanding into emerging markets in Southeast Asia, India, the Middle East, and South America to mitigate risks from concentrated markets [150]. Production and Technology - The company has developed a yeast-based enzymatic production process, achieving small-scale production with a planned capacity of 3,000 tons per year by July 2024 [59][60]. - The new production technology significantly reduces costs and improves efficiency, providing a competitive advantage in the high-quality sweetener market [60]. - The company has implemented an ERP system integrated with production automation, enhancing operational efficiency and reducing production costs [104]. - The company has developed advanced fermentation technology, achieving a conversion rate of over 54.5% for erythritol production, significantly higher than previous rates [102]. Governance and Compliance - The company held its annual general meeting on May 15, 2024, with 49.11% of investors participating, approving key reports and future shareholder return plans [157]. - The company has undergone a board restructuring, with new appointments for key positions including Chairman and General Manager effective July 19, 2024 [158][159]. - The company emphasizes sustainable development, balancing economic and social benefits while adhering to legal operations and tax obligations [169]. - The company has established a complete supplier management system to ensure the protection of supplier rights and promote mutual development [171]. Environmental and Social Responsibility - The company has invested in green energy initiatives, including a stable distributed photovoltaic power generation project that meets part of its electricity needs [168]. - The company has maintained compliance with environmental regulations, with all monitoring indicators meeting national standards [167]. - The company actively pursues environmental protection responsibilities, integrating ecological requirements into its business operations for sustainable development [172]. - The company prioritizes employee rights, providing a safe working environment and adhering to labor laws, while also focusing on employee development and training [171]. Risks and Challenges - The company is facing a temporary anti-dumping tax of 156.7% on erythritol exports to the EU, impacting its market presence in that region [150]. - The production and sales of erythritol have decreased due to intensified competition and a slowdown in downstream customer demand, leading to lower prices [134]. - The company acknowledges the potential risks to future profits due to internal and external factors, and investors should not rely solely on the measures outlined for investment decisions [179].