Core Viewpoint - The company received a regulatory letter from the Shanghai Stock Exchange regarding its 2024 annual report, prompting a detailed analysis of its business operations and financial disclosures [1]. Summary by Sections Main Business - The company reported a revenue of 330 million yuan for the reporting period, a year-on-year decline of 27.42%. The revenue breakdown includes 286 million yuan from clothing, approximately 29.8 million yuan from medical business, and about 13.6 million yuan from other operations [1]. - The average revenue per store for direct sales channels was 2.7558 million yuan, while for franchise stores, it was 769,300 yuan, indicating a significant disparity [2]. Revenue Discrepancy Explanation - The higher average revenue for direct stores compared to franchise stores is attributed to larger store sizes, a wider variety of products, and a customer base with higher brand loyalty. This trend is also observed in comparable companies within the industry [2][3]. Major Clients and Suppliers - The company provided details on its top five clients and suppliers, including sales amounts and the nature of transactions. The largest client accounted for 27.27% of total sales, amounting to approximately 7.8 million yuan [4]. - The company noted a decrease in orders from a long-term client due to economic conditions, impacting export revenues. The competitive landscape in the clothing industry has intensified, affecting group purchase orders [4][5]. Revenue Recognition Policies - The company follows a revenue recognition policy based on the transfer of control, confirming revenue when customers gain control of the goods. This includes retail, group purchases, and export sales [8][10]. - The revenue recognition practices are in compliance with the relevant accounting standards, ensuring that the company recognizes revenue at the appropriate time [10][11]. Financial Adjustments - The company disclosed adjustments to its revenue, totaling 3.7144 million yuan, which includes income unrelated to its main business and income lacking commercial substance [12][14]. - The company confirmed that there are no additional income items that should be deducted according to the regulations set by the Shanghai Stock Exchange [12][14]. Internal Control Issues - An audit report indicated a negative opinion on the company's internal controls, particularly regarding transactions involving commercial acceptance bills that lack commercial substance [14][15]. - The company is required to provide further details on these transactions, including the nature of the third parties involved and the reasons for the irregularities [15][16].

Core Viewpoint - The company, Hubei Meierya Co., Ltd., reported a significant decline in revenue for the year 2024, with total revenue of 330 million yuan, a year-on-year decrease of 27.42% [2][3]. Business Operations - The company's revenue breakdown includes 286 million yuan from clothing business, 29.8 million yuan from medical business, and 13.6 million yuan from other businesses [2]. - The average revenue per store for direct-operated stores was 2.7558 million yuan, while for franchise stores, it was 769,300 yuan, indicating a substantial difference in performance between the two channels [3]. Customer and Supplier Analysis - The top five customers in the clothing segment for 2022-2024 were identified, with significant contributions from long-term partners [4][5]. - The company reported a total sales amount of 28.609 million yuan from its top customers, accounting for 27.27% of total sales [4]. - The medical segment's top suppliers were also highlighted, with a total procurement amount of 1.38465 million yuan, representing 79.31% of the total procurement for the first four months of 2024 [9]. Revenue Recognition Policies - The company follows a revenue recognition policy based on the transfer of control, confirming revenue when the customer obtains control of the goods [10][12]. - The revenue recognition practices for both the clothing and medical segments were confirmed to comply with the relevant accounting standards [12][13]. Financial Performance and Adjustments - The company reported a total of 371.44 million yuan in revenue deductions for non-main business income and income lacking commercial substance [14]. - The company’s internal control received a negative opinion due to issues related to commercial acceptance bills lacking commercial substance, which affected the accuracy of financial reporting [15].

证券代码：600107 证券简称：ST尔雅 公告编号：2025043 湖北美尔雅股份有限公司 关于上海证券交易所对公司2024年年度报告的 信息披露监管工作函的回复公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 2025年5月30日，湖北美尔雅股份有限公司（以下简称"公司"、"本公司"、 "上市公司"）收到上海证券交易所发来的《关于湖北美尔雅股份有限公司2024 年年度报告的信息披露监管工作函》（上证公函[2025]0709号）（以下简称"《工 作函》"）。在收到《工作函》后，公司立即组织相关人员对有关问题进行了逐项 分析与核实，现就《工作函》相关事项回复如下： 一、关于主营业务 年报显示，报告期内公司实现营业收入3.30亿元，同比下滑27.42%，其中 服装业务、医疗业务及其他业务收入分别为2.86亿元、2979.86万元及1361.31 万元。公司服装业务主要由直营店、加盟联营店、出口加工、团购订单等构成， 报告期内直营渠道平均门店收入275.58万元,加盟联营店平均门店收入76.93万 元，二者差异较大。 请公司： ...

关于湖北美尔雅股份有限公司 2024年年度报告的信息披露监管工作函的回复 众环专字(2025)0101218 号 上海证券交易所上市公司管理二部： 中审众环会计师事务所（特殊普通合伙）（以下简称"本所"或"我们"）作为湖北美尔 雅股份有限公司（以下简称"美尔雅公司"或"公司"）2024年度财务报表的审计机构，于2025 年4月28日出具了众环审字(2025)0103208号保留意见审计报告。 公司销售渠道主要包括直营店、加盟联营店、出口加工、团购订单。其中，直营店 是指公司直接设立和经营管理的专卖店，店铺形式一般为底商；加盟联营店主要指商场 专柜。报告期内，公司直营渠道平均销售收入275.58万元，较加盟联营店平均门店收入 76.93万元多198.65万，主要原因包括：直营店店面规模大于加盟联营店；直营店产品品 类多于加盟联营店；直营店客户更多是对公司品牌认可度较高的老客户，而加盟联营店 是商场设置专柜，商场品牌多，品牌竞争激烈，客户购买品牌服装选择范围广。基于以 上缘由，直营渠道平均销售收入高于加盟联营店平均收入。在同行业可比公司中，也存 在直营店平均营收高于加盟店平均营收的情况，详见以下公司相关可比数据： ...

Group 1 - The law firm has been commissioned by Hubei Meirya Co., Ltd. to attend the 2024 annual shareholders' meeting and issue a legal opinion [1] - The meeting was convened on June 5, 2025, by the company's board of directors, and the notice was published in accordance with legal requirements [2] - The shareholders' meeting took place on June 27, 2025, at 14:00 in Beijing, and the meeting details were consistent with the notice [2] Group 2 - A total of 3 shareholders or their proxies attended the meeting, representing 73,459,538 shares, which is 20.4054% of the total shares [3] - The meeting was attended by 101 shareholders, representing 1,987,847 shares, and the qualifications of attendees were verified as valid [3][4] - No modifications or additional proposals were made during the meeting, and the matters discussed were consistent with the notice [4] Group 3 - The voting process was conducted through a named voting method, with supervision ensuring the results were accurate and valid [4] - All proposed resolutions received approval from more than half of the voting rights held by attending shareholders [5] - The legal opinion concludes that the meeting's convening, attendance qualifications, and voting procedures were in compliance with the company's articles of association and were legally valid [5]

证券代码：600107 证券简称：ST 尔雅 公告编号：2025042 湖北美尔雅股份有限公司 关于公司股票被实施其他风险警示相关事项的进展公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要提示： ● 湖北美尔雅股份有限公司（以下简称"公司"）2024年度内部控制审计报告 被中审众环会计师事务所(特殊普通合伙)出具否定意见的审计报告，根据《上海证 券交易所股票上市规则（2025年4月修订）》9.8.1条第（三）项的规定，公司股票 于2025年5月6日被上海证券交易所实施其他风险警示。 ● 根据《上海证券交易所股票上市规则（2025年4月修订）》第9.8.5条："上 市公司股票因9.8.1条第（二）项至第（五）项规定情形被实施其他风险警示的，在 被实施其他风险警示期间，公司应当至少每月发布1次提示性公告，分阶段披露涉及 事项的解决进展情况"。公司将每月披露一次其他风险警示相关事项的进展情况， 提示相关风险。 一、公司被实施其他风险警示的相关情况 因公司 2024 年度内部控制审计报告被中审众环会计师事务所(特殊普通合伙) ...

证券代码：600107 证券简称：ST 尔雅 公告编号：2025041 湖北美尔雅股份有限公司 2024年年度股东大会决议公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： 本次会议是否有否决议案：无 一、 会议召开和出席情况 (一)股东大会召开的时间：2025 年 6 月 27 日 (二)股东大会召开的地点：北京市丰台区南三环草桥东路新华创新产业园 4 层会 议室 (三)出席会议的普通股股东和恢复表决权的优先股股东及其持有股份情况： 二、 议案审议情况 (一)非累积投票议案 1、 议案名称：2024 年度董事会工作报告 审议结果：通过 表决情况： | 1、出席会议的股东和代理人人数 | 104 | | --- | --- | | 2、出席会议的股东所持有表决权的股份总数（股） | 75,447,385 | | 3、出席会议的股东所持有表决权股份数占公司有表决权股 | | | 份总数的比例（%） | 20.9576 | (四)表决方式是否符合《公司法》及《公司章程》的规定，大会主持情况等。 本次会议由公司董事 ...

湖北得伟君尚律师事务所 关于湖北美尔雅股份有限公司 2024 年年度股东大会的 法律意见书 二〇二五年六月二十七日 湖北得伟君尚律师事务所 地址：武汉市江汉区建设大道 588 号卓尔国际中心 20、21 楼 电话：（86 27 8562 0999） 电子邮箱：dewell@ dewellcn.com 湖北得伟君尚律师事务所 关于湖北美尔雅股份有限公司 2024 年年度股东大会的法律意见书 致：湖北美尔雅股份有限公司 湖北得伟君尚律师事务所（以下简称"本所"）接受湖北美尔雅 股份有限公司（以下简称"公司"）的委托，指派律师出席公司 2024 年年度股东大会，对公司本次会议进行见证并出具法律意见书。 本所律师依据《中华人民共和国公司法》《上市公司股东大会 规则》《上海证券交易所上市公司股东大会网络投票实施细则》(以 下简称《网络投票细则》)及《公司章程》的规定，对公司本次会议 的召集与召开程序、召集人及出席会议人员的资格、表决程序及表 决结果的合法有效性发表法律意见。 本所律师根据《中华人民共和国证券法》《律师事务所从事证 券法律业务管理办法》和《律师事务所证券法律业务执业规则（试 行）》等规定的要求，严格履行法 ...

Group 1 - The company plans to sell 100% equity of its subsidiary, Qinghai Zhongyou Health Huijia Pharmaceutical Chain Co., Ltd., to Jilin Zhiyu Technology Co., Ltd. for a price of 100 million RMB [1] - The company has received 70 million RMB of the equity transfer payment and has transferred 51% of the equity to Zhiyu Technology, but due to the failure of Zhiyu Technology to pay the remaining amount, the company has filed a lawsuit [2] - On June 9, 2025, Zhiyu Technology paid 20 million RMB to the court account as part of the equity transfer payment [2][3] Group 2 - Qinghai Huijia has completed the industrial and commercial change and is now a wholly-owned subsidiary of Zhiyu Technology [2] - The company has received 20 million RMB from the Huangshi City Xiaolu District People's Court [3] - Qinghai Huijia has made the first payment to the company as per the settlement agreement regarding previous borrowings [3]

Summary of Hubei Meirya Co., Ltd. Annual Shareholders Meeting Core Viewpoint The company is preparing for its 2024 Annual Shareholders Meeting, focusing on governance, operational performance, and future strategies amidst a challenging economic environment. Group 1: Meeting Procedures and Governance - The meeting will ensure the legal rights of all shareholders and maintain order and efficiency [3][5] - Shareholders must register and confirm their attendance before the meeting starts [4][5] - The meeting will follow a structured agenda, allowing shareholders to express their opinions and vote on resolutions [4][6] Group 2: Operational Performance and Financial Overview - The company reported a total asset decrease of 16.52% from 2023, with total assets at 105,079.28 million yuan [17] - The company’s revenue for 2024 was 32,950.20 million yuan, a decrease of 27.42% compared to 2023 [18] - The net profit attributable to shareholders was -68,103,594.71 yuan, indicating a challenging financial year [21] Group 3: Future Development Strategies - The company aims to enhance brand building and industrial transformation, focusing on quality, technology, and brand strength [12] - Plans include improving market competitiveness and expanding customer outreach while maintaining operational efficiency [12][13] - The company will not distribute profits for 2024 due to negative net profit, prioritizing liquidity and risk management [21] Group 4: Audit and Compliance - The company has engaged Zhongshen Zhonghuan CPA as its auditing firm for 2025, which has a strong track record in the industry [22][23] - The audit firm has not faced significant legal issues in recent years, ensuring reliability in financial reporting [23]