002991SZSE

Guosen Securities Co., Ltd. Audit Report on Re-evaluation and Continued Implementation of Partial Fund-Raising Investment Projects of Guanyuan Foods Co., Ltd.

Ganyuan Foods Co., Ltd.··6 pages

✨ AI Summary

Guosen Securities audited Guanyuan Foods' partial fund-raising investment projects. The "Phase VI Production Construction Project (1)" was re-evaluated due to delays exceeding one year. The re-evaluation confirmed its necessity and feasibility, aligning with strategic goals. The project will proceed without altering fund allocation or impacting operations, safeguarding shareholder interests.

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Guosen Securities Co., Ltd.

Audit Report on Re-evaluation and Continued Implementation of Partial Fund-Raising Investment Projects of Guanyuan Foods Co., Ltd.

Guosen Securities Co., Ltd. (hereinafter referred to as "Sponsor" or "Sponsoring Institution") is the sponsor of Guanyuan Foods Co., Ltd. (hereinafter referred to as "Guanyuan Foods" or "the Company") for its initial public offering of shares on the main board. According to the "Administrative Measures for the Sponsorship Business of Securities Issuance and Listing," the "Regulations on the Supervision of Raised Funds by Listed Companies," the "Stock Listing Rules of Shenzhen Stock Exchange," and the "Shenzhen Stock Exchange Main Board Listed Company Self-Regulatory Guidelines No. 1 - Standardized Operation of Main Board Listed Companies," and other relevant regulations, the Sponsor has conducted a thorough and prudent review of the re-evaluation and continued implementation of some of Guanyuan Foods' fund-raising investment projects. The details are as follows:

I. Basic情况 of Raised Funds

(I) Basic情况 of Raised Funds

Approved by the China Securities Regulatory Commission's "Approval on Approving the Initial Public Offering of Shares of Guanyuan Foods Co., Ltd." (Zhengjian Xu Ke [2020] No. 664) and agreed by the Shenzhen Stock Exchange, the Company publicly issued 23.304 million ordinary shares of RMB (A shares) (par value RMB 1.00 per share) at an issue price of RMB 38.76 per share. The total amount of funds raised from this issuance of new shares was RMB 903,263,040.00. After deducting issuance expenses of RMB 66,224,491.31 (excluding tax), the net amount of raised funds was RMB 837,038,548.69. The above situation of raised funds has been verified by Tianjian Certified Public Accountants (Special General Partnership), which issued the "Capital Verification Report" (Tianjian Yan [2020] No. 3-62) on July 29, 2020. The Company has implemented special account management for the raised funds and signed the "Tripartite Supervision Agreement for Raised Funds" and the "Quadripartite Supervision Agreement for Raised Funds" with the Sponsor and the bank where the special account for raised funds is located.

(II) Use of Raised Funds

As of May 31, 2026, the Company's use of raised funds is as follows:

Serial No.ProjectCommitted Investment Amount of Raised FundsAdjusted Investment AmountCumulative Investment of Raised FundsInvestment Progress by End of Period
1Annual Production of 36,000 Tons of Leisure Food, Henan Production Line Construction Project30,760.7130,760.7130,760.71100.00%

Unit: RMB Ten Thousand Yuan

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