Core Viewpoint - The acquisition of Qingdao Lufthansa by Caesar Travel Industry at a significantly lower price than its assessed value raises questions about the rationale behind purchasing a loss-making and inactive company [1][2][4]. Group 1: Acquisition Details - Caesar Travel Industry plans to acquire 100% of Qingdao Lufthansa for 16 million yuan, while the assessed value is 44.39 million yuan, indicating a substantial discount [1][2]. - Qingdao Lufthansa has a maximum annual production capacity of 25 million meals and a daily output of approximately 100,000 meals, with a storage capacity for 400,000 meals [1][2]. - The assessed net asset value of Qingdao Lufthansa is 28.21 million yuan, with an assessed value of 44.39 million yuan, resulting in a valuation increase of 1.62 million yuan and a growth rate of 57.35% [2]. Group 2: Financial Performance - Qingdao Lufthansa has been inactive for nearly a year and reported a revenue of 11.66 million yuan and a net loss of 15.37 million yuan in 2024 [4]. - In the first half of the current year, Qingdao Lufthansa's net loss was 760,360 yuan, with no revenue disclosed [4]. Group 3: Strategic Rationale - The acquisition is intended to leverage Qingdao Lufthansa's existing production capabilities and professional qualifications in airline catering, allowing for quicker market entry in Shandong and surrounding areas [4]. - The company aims to avoid the high initial investment and lengthy certification process associated with building new production lines, thereby reducing investment and operational risks [4]. - Caesar Travel Industry has a long-standing strategic partnership with the German Lufthansa Group, which is a leading player in the global airline catering sector [5].

审核组综合评判认为，甘肃民航航食公司在质量管理体系的搭建、食品安全风险的防控、生产流程的标 准化等方面表现优异，"三体系"运行规范、有效，完全符合国际标准要求，最终一致同意通过审核，为 公司颁发认证证书。 HACCP体系作为国际公认的食品安全管理核心体系，聚焦于食品生产过程中的 "关键控制点"，通过提 前识别潜在风险、制定预防措施，从源头规避食品安全问题；ISO 22000:2018体系则进一步整合了全球 食品安全管理的通用标准，覆盖从原料采购、生产加工到成品配送的全链条，确保每个环节都有明确的 安全规范；而 ISO 9001:2015体系则从质量管理的全局出发，要求企业建立持续改进的机制，保障产品 质量与服务水平的稳定性。三者结合，形成了一套"风险预防+全链管控+持续优化"的立体化管理体 系，恰好契合民航航食对安全性、稳定性的高要求。 为确保"三体系"审核工作顺利通过，省民航航食公司早在筹备阶段便将 "安全优先"理念贯穿始终。公 司协同采购、生产、质检、仓储等多个相关部门，专门组织成立多个专项审核小组，从体系文件的完整 性、人员培训的专业性、生产过程的合规性等维度，开展全方位、无死角的自查自纠工作。各小组通 ...