Core Viewpoint - The document outlines the management system for related party transactions of Hubei Meirya Co., Ltd, emphasizing the need for fairness, transparency, and protection of shareholders' rights, particularly for minority investors [1][2]. Related Party Definition - Related parties include both legal entities and natural persons that have significant control or influence over the company, such as those holding more than 5% of shares or serving as directors and senior management [3][4][5]. Related Party Transactions - Related party transactions are defined as resource or obligation transfers between the company and its related parties, including asset purchases, sales, and financial assistance [6][7][8]. Transaction Principles - Transactions must be conducted under principles of equality, voluntariness, and fairness, with written agreements that clearly outline terms [9][10]. Pricing Policy - Pricing for related party transactions should align with national pricing standards or market prices, ensuring that it does not deviate from independent third-party pricing [11][12]. Decision-Making Process - Transactions exceeding 30 million yuan or 5% of the company's latest audited net assets require board approval and must be disclosed [13][14]. Disclosure Requirements - The company must disclose related party transactions, including the nature of the relationship and transaction details, to ensure transparency [15][16]. Exemptions from Approval - Certain transactions, such as those providing unilateral benefits without obligations, may be exempt from the usual approval and disclosure processes [17][18]. Oversight and Responsibility - The audit committee is responsible for supervising related party transactions, while various departments manage the financial and legal aspects of these transactions [19][20].

Core Points - The establishment of the Audit Committee aims to enhance the governance structure of Hubei Meirya Co., Ltd. and strengthen the decision-making function of the board of directors [1] - The Audit Committee is responsible for overseeing the company's accounting policies, financial status, major investments, and transaction situations, as well as communication and supervision of internal and external audits [1][3] Group 1: Committee Composition - The Audit Committee consists of three directors who are not senior management, including two independent directors, with at least one being a professional accountant [2] - The committee members are nominated by the chairman, more than half of the independent directors, or one-third of all directors, and elected by the board [2] Group 2: Responsibilities and Authority - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls, requiring majority consent for certain matters before submission to the board [3][4] - The committee must report any violations by directors or senior management to the board or shareholders and can recommend dismissal of those who violate laws or regulations [3] Group 3: Decision-Making Procedures - The Audit Committee meets at least quarterly, with additional meetings called as necessary, and requires two-thirds of members to be present for decisions [10] - Decisions made by the committee must be reported in writing to the board of directors [11] Group 4: Internal Control Evaluation - The committee supervises and evaluates internal audit work, ensuring that internal audit reports and corrective action plans are submitted to the committee [5][6] - An annual internal control evaluation report must be produced based on the internal audit department's findings [6]

Core Points - The document outlines the rules governing the board of directors of Hubei Meirya Co., Ltd, aiming to clarify the board's authority, structure, and operational procedures to enhance decision-making efficiency and effectiveness [2][3]. Group 1: General Principles - The board of directors is established in accordance with the Company Law and other relevant regulations, ensuring it acts as the decision-making center for the company [2]. - The board is accountable to the shareholders and must execute their resolutions within the scope of authority granted by the Company Law and the company's articles of association [2]. Group 2: Composition and Authority of the Board - The board consists of 9 directors, including a chairman and potentially a vice-chairman, with independent directors making up at least one-third of the board [3]. - The board has the authority to make significant decisions regarding the company's operational plans, profit distribution, capital changes, and major acquisitions [3][4]. Group 3: Decision-Making Procedures - The board must establish strict review and decision-making processes for external investments, asset sales, and other significant transactions, requiring expert evaluations for major projects [4][5]. - Transactions exceeding certain thresholds, such as 10% of total assets or net profit, must be submitted for board or shareholder approval [5][6]. Group 4: Meeting Procedures - The board must hold at least two meetings annually, with additional meetings called as necessary, and must notify all directors in advance [12][13]. - Decisions require a majority of directors present, and specific procedures are in place for voting and recording meeting outcomes [18][19]. Group 5: Committees and Responsibilities - The board has established specialized committees, including audit, nomination, and compensation committees, to oversee specific areas and report back to the board [16][17]. - The audit committee is responsible for reviewing financial information and overseeing internal controls, while the nomination committee handles the selection of directors and senior management [16][17].

Group 1 - The core viewpoint of the article is that ST Er Ya reported a significant decline in revenue and negative net profit for the first half of 2025, indicating financial challenges [1][2]. - The company's operating revenue for the first half of 2025 was 129 million yuan, a year-on-year decrease of 36.93% [1]. - The net profit attributable to shareholders was -21.86 million yuan, showing a year-on-year increase of 20.46%, while the non-recurring net profit was -29.37 million yuan, with a year-on-year increase of 14.54% [1][2]. Group 2 - The basic earnings per share for the first half of 2025 was -0.06 yuan, and the weighted average return on net assets was -4.54% [2]. - As of August 29, 2025, the company's price-to-earnings ratio (TTM) was approximately -34.33 times, the price-to-book ratio (LF) was about 4.46 times, and the price-to-sales ratio (TTM) was around 7.87 times [2]. - The gross profit margin for the first half of 2025 was 36.38%, a decrease of 0.54 percentage points year-on-year, while the net profit margin was -17.74%, down 4.28 percentage points from the same period last year [2]. Group 3 - The company's operating expenses for the first half of 2025 were 61.99 million yuan, a decrease of 29.11 million yuan year-on-year, with an expense ratio of 48.02%, up 3.51 percentage points year-on-year [2]. - The number of shareholders decreased to 20,500 by the end of the first half of 2025, a decline of 3,147 households or 13.29% from the previous quarter [2]. - The average market value held per household decreased from 76,300 yuan at the end of the first quarter to 68,100 yuan, a decline of 10.86% [2]. Group 4 - ST Er Ya is primarily engaged in the research, design, manufacturing, and sales of clothing, textiles, and related products, with its main business revenue composition being 52.25% from branded men's clothing, 18.79% from branded women's clothing, 15.78% from export processing, 9.04% from medical, and 4.13% from other businesses [3]. - The company is classified under the textile and apparel industry, specifically in non-sports clothing, and is associated with concepts such as low price, shell resources, futures, and small-cap stocks [3].

A 股股东 非累积投票议案 有关上述议案的董事会审议情况，请详见公司于 2025 年 8 月 30 日刊登 在《上海证券报》及上海证券交易所网站 http://www.sse.com.cn 的公告。 证券代码：600107 证券简称：ST 尔雅 公告编号：2025055 湖北美尔雅股份有限公司 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。 本次股东大会审议议案及投票股东类型 投票股东类型 序号 议案名称 应回避表决的关联股东名称：不适用 持有多个股东账户的股东，通过多个股东账户重复进行表决的，其全部 重要内容提示： ? 股东大会召开日期：2025年9月16日 ? 本次股东大会采用的网络投票系统：上海证券交易所股东大会网络投票 系统 一、 召开会议的基本情况 (一)股东大会类型和届次 (二)股东大会召集人：董事会 (三)投票方式：本次股东大会所采用的表决方式是现场投票和网络投票相结合的 方式 (四)现场会议召开的日期、时间和地点 召开的日期时间：2025 年 9 月 16 日 14 点 30 分 召开地点：北京市丰台区南三环草 ...

证券代码：600107 证券简称：ST 尔雅 公告编号：2025053 湖北美尔雅股份有限公司 关于对子公司增资暨关联交易的公告 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： 湖北美尔雅股份有限公司拟对控股子公司湖北美尔雅销售有限公司以自 有资金增资 2.3 亿元，然后再实施资本公积金转增股本（以每 10 股转增 3 股）。 本次交易构成关联交易，但未构成重大资产重组。 本次交易经公司独立董事专门会议事前审议同意，并经公司第十二届董 事会第二十次会议审议通过，尚需提交公司股东大会审议。 一、交易情况概述 （一）本次交易的基本情况 湖北美尔雅股份有限公司（以下简称"公司"）的控股子公司湖北美尔雅销 售有限公司（以下简称"销售公司"）为公司服装运营主体。为进一步优化销售 公司资本结构，增强其市场拓展和抗风险能力，积极扩大销售规模，努力提振服 装主业以应对当前复杂而激烈的市场竞争，公司拟对销售公司先以自有资金增资 2.3 亿元，然后再实施资本公积金转增股本（以每 10 股转增 3 股），即将销售公 司的注册资本由 ...

一、本次计提减值准备概述 证券代码：600107 证券简称：ST尔雅 公告编号：2025057 湖北美尔雅股份有限公司 关于计提减值准备的公告 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个别及连带责任。 公司根据存货会计政策，按照成本与可变现净值孰低计量，当其可变现净值低 于成本时，提取存货跌价准备。经减值测试，本期计提存货跌价损失金额为 2,223.46万元。 根据《企业会计准则》及公司会计政策等相关规定，为客观反映公司的财务状 况、经营成果，基于谨慎性原则，公司经过对2025年半年度末存在可能发生减值迹 象的资产进行减值测试后，确认资产减值损失（含信用减值损失，下同）1,907.96 万元，具体如下： 金额单位：元 | | 项目 | 2025年半年度计提资产减值准备金额 | | --- | --- | --- | | 信用减值损失 | 坏账损失 | -3,156,524.96 | | | 小计 | -3,156,524.96 | | 资产减值损失 | 存货跌价损失 | 22,234,620.33 | | | 合同资产减值损失 | ...

证券代码：600107 证券简称：ST 尔雅 公告编号：2025055 湖北美尔雅股份有限公司 关于召开2025年第二次临时股东大会的通知 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： 一、 召开会议的基本情况 (四)现场会议召开的日期、时间和地点 召开的日期时间：2025 年 9 月 16 日 14 点 30 分 召开地点：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 股东大会召开日期：2025年9月16日 本次股东大会采用的网络投票系统：上海证券交易所股东大会网络投票 系统 (一)股东大会类型和届次 2025年第二次临时股东大会 (二)股东大会召集人：董事会 (三)投票方式：本次股东大会所采用的表决方式是现场投票和网络投票相结合的 方式 (五)网络投票的系统、起止日期和投票时间。 网络投票系统：上海证券交易所股东大会网络投票系统 网络投票起止时间：自2025 年 9 月 16 日 至2025 年 9 月 16 日 采用上海证券交易所网络投票系统，通过交易系统投票平台的投票时间为股 东大会召开当日 ...

证券代码：600107 证券简称：ST尔雅 公告编号：2025051 湖北美尔雅股份有限公司 第十二届监事会第十三次会议决议公告 本公司监事会及全体监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。 一、监事会会议召开情况 本次会议于2025年8月28日在公司会议室采取现场结合通讯方式召开。 （三）监事出席会议情况及列席人员 本次会议应出席监事4人，实际出席4人，公司部分高级管理人员列席了会议。 （四）会议主持人 本次会议由监事会主席郑鹏飞先生主持。 （五）会议召开的合规性 本次会议的召集、召开程序符合《中华人民共和国公司法》、《公司章程》及有 关法律、行政法规、部门规章、规范性文件的规定。 （一）会议通知时间、方式 湖北美尔雅股份有限公司（以下简称"公司"）第十二届监事会第十三次会议通 知于2025年8月18日以传真、邮件、电话等形式发出。 （二）会议召开时间、地点、方式 状况等事项； 3、在提出本意见前，没有发现参与报告编制和审议的人员有违反保密规定的行 为。 议案表决情况：同意 4 票，反对 0 票、弃权 0 票，议案表决通过。 二、议案审议 ...

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。 证券代码：600107 证券简称：ST 尔雅 公告编号：2025050 湖北美尔雅股份有限公司 一、董事会会议召开情况 （一）会议通知时间、方式 湖北美尔雅股份有限公司（以下简称"公司"）第十二届董事会第二十次会 议通知于2025年8月18日以传真、邮件、电话等形式发出。 （二）会议召开时间、地点、方式 第十二届董事会第二十次会议决议公告 本次会议于2025年8月28日在公司会议室采取现场结合通讯方式召开。 （三）董事出席会议情况及列席人员 本次会议应出席董事8人，实际出席8人，公司部分监事、高级管理人员列席 了会议。 （四）会议主持人 本次会议由董事长郑继平先生主持。 （五）会议召开的合规性 本次会议的召集、召开程序符合《中华人民共和国公司法》、《公司章程》 及有关法律、行政法规、部门规章、规范性文件的规定。 二、议案审议情况 本次会议议案采用书面记名投票表决方式进行，会议对以下议案进行了审议： （一）2025年半年度报告 本议案已经公司独立董事2025年第二次专门会议审议通过 ...