Group 1 - The annual general meeting of Zhejiang Longsheng Group Co., Ltd. was held on May 30, 2025, with no resolutions rejected [2] - The meeting was presided over by Chairman Ruan Weixiang, and all procedures complied with the Company Law and Articles of Association [2][3] - All proposals presented at the meeting, including the 2024 annual financial report and profit distribution plan, were approved [4][5][6] Group 2 - The company signed a share purchase agreement to acquire 37.57% of the issued share capital of DyStar Global Holdings (Singapore) Ltd. from KIRI Industries Limited for USD 69,654.78 thousand [21][23] - The transaction is not classified as a related party transaction or a major asset restructuring and falls within the board's authority [22] - The acquisition aims to resolve ongoing litigation and make DyStar a wholly-owned subsidiary, enhancing the company's profitability [23][34] Group 3 - The financial evaluation of DyStar estimated its enterprise value between USD 1.178 billion and USD 1.288 billion, with a projected value of 100% shares between USD 1.791 billion and USD 1.901 billion [26][27] - The purchase price was determined based on fair negotiations and market valuation methods, including EBITDA multiples [26] - The acquisition is expected to increase the company's liabilities but is aligned with its strategic goal of becoming a leading specialty chemicals producer [34]

要求，我们就重组问询函第1题中要求审计机构核查并发表明确意见的事项进行 了核查，回复如下： 关于佳沃食品股份有限公司 重组问询函 之回复 XYZH/2025BJAA11F0098 佳沃食品股份有限公司 深圳证券交易所创业板公司管理部： 信永中和会计师事务所（特殊普通合伙）（以下简称"我们"或"会计师"） 通过佳沃食品股份有限公司（以下简称"公司"）收悉深圳证券交易所创业板公 司管理部于2025年5月9日下发的《关于对佳沃食品股份有限公司的重组问询函》 （创业板并购重组问询函〔2025〕第3号） (以下简称"问询函")。根据问询函 下简称"佳沃品鲜"）出售所持有的北京佳沃臻诚科技有限公司（以下简称"佳 沃臻诚")100%股权，交易定价为 1 元。截至评估基准日，佳沃臻诚评估价值为 -5475.16 万元。 请你公司说明出售佳沃臻诚 100%股权的具体会计处理、合规性及其对你公 司合并财务报表、个别财务报表的具体影响。请独立财务顾问及审计机构核查 并发表明确意见。 回复： 本次佳沃臻诚股权转让前后均受上市公司控股股东同一方控制，且上市公司 明显单方面获益，故其经济实质具有资本投入性质，形成的利得应计入所有者权 益 ...