希格玛会计师事务所（特殊普通合伙） 关于对上海美特斯邦威服饰股份有限公司 2023 年年报问询函的回复 the state of 目 一、问询函回复 ………………………………(1-47) the first and and the same of the Xigema Cpas(Special General Partnership) 关于对上海美特斯邦威服饰股份有限公司 2023 年年报问询函的回复 深圳证券交易所上市公司管理部: 贵部于 2024年 6 月 1 日下发的《关于对上海美特斯邦威服饰股份有限公司 2023 年年报的问询函》（公司部年报问询函〔2024〕第 344 号）（以下简称"问询函") 已收悉。作为上海美特斯邦威服饰股份有限公司(以下简称"公司") 2023年年 报审计会计师,希格玛会计师事务所(特殊普通合伙)(以下简称"我们"或"会 计师")本着勤勉尽责、诚实守信的原则,对贵部下发的问询函进行了认真落实 与分析,现将有关问题的核查情况、核查意见回复如下: 问题 1:年报显示,2023年末你公司净资产为 4.51 亿元,同比增长 86.33%。 其中,投资性房地产账面价值为7.61亿元,同 ...

股票代码：002269 股票简称：美邦服饰 编号：2024-034 上海美特斯邦威服饰股份有限公司 关于深圳证券交易所对公司 2023 年年报问询函回复的公告 上海美特斯邦威服饰股份有限公司（以下简称"本公司"或"公司"）于近期收到深 圳证券交易所（以下简称"深交所"）下发的《关于对上海美特斯邦威服饰股份有限公 司 2023 年年报的问询函》（公司部年报问询函〔2024〕第 344 号），公司就问询函 所关注的问题进行了回复说明，详细回复如下： 1.年报显示，2023 年末你公司净资产为 4.51 亿元，同比增长 86.33%。其中，投 资性房地产账面价值为 7.61 亿元，同比增长 36.62%，本期产生公允价值变动损益 2,053.43 万元。2022 年 1 月 1 日起，你公司将投资性房地产的计量方式由成本模式调 整为公允价值模式。年审会计师将投资性房地产公允价值识别为关键审计事项，其中 提到管理层对投资性房地产采用公允价值模式进行后续计量，获取投资性房地产公允 价值的方法是通过聘请第三方评估机构对投资性房地产的公允价值进行评估。由于对 投资性房地产的公允价值评估过程中涉及很多的估计和假设，例如投资性 ...

1 深 圳 证 券 交 易 所 关于对上海美特斯邦威服饰股份有限公司及相 关责任人的监管函 公司部监管函〔2024〕第 108 号 上海美特斯邦威服饰股份有限公司、胡佳佳： 2024 年 1 月 30 日，你公司披露的《2023 年年度业绩预告》 显示，预计公司 2023 年实现归属母公司所有者的净利润（以下 简称"净利润"）为 5,900 万元至 8,500 万元。你公司于 2024 年 4 月 30 日披露的《2023 年年度报告》显示，2023 年公司实现净 利润 3,175 万元。你公司业绩预告披露的预计净利润与经审计净 利润差异较大，违反本所《股票上市规则（2023 年 8 月修订）》 第 1.4 条、第 2.1.1 条、第 5.1.3 条、第 5.1.4 条的规定。你公 司时任董事长兼总裁胡佳佳对上述违规行为负主要责任，违反本 所《股票上市规则（2023 年 8 月修订）》第 5.1.9 条的规定。 本所希望你公司及全体董事、监事、高级管理人员认真吸取 教训，并提醒你公司及全体董事、监事、高级管理人员严格遵守 《证券法》《公司法》等法律法规，以及本所《股票上市规则》 2 及相关规定，真实、准确、完 ...

深 圳 证 券 交 易 所 关于对上海美特斯邦威服饰股份有限公司 2023 年年报的问询函 公司部年报问询函〔2024〕第 344 号 上海美特斯邦威服饰股份有限公司董事会： 我部在对你公司 2023 年年度报告（以下简称"年报"）进行 审查的过程中，关注到如下事项： 1.年报显示，2023 年末你公司净资产为 4.51 亿元，同比增 长 86.33%。其中，投资性房地产账面价值为 7.61 亿元，同比增 长 36.62%，本期产生公允价值变动损益 2,053.43 万元。2022 年 1 月 1 日起，你公司将投资性房地产的计量方式由成本模式调整 为公允价值模式。年审会计师将投资性房地产公允价值识别为关 键审计事项，其中提到管理层对投资性房地产采用公允价值模式 进行后续计量，获取投资性房地产公允价值的方法是通过聘请第 三方评估机构对投资性房地产的公允价值进行评估。由于对投资 性房地产的公允价值评估过程中涉及很多的估计和假设，例如投 资性房地产所在地区的经济环境及未来趋势分析、预计租金、出 1 租率、折现率等，估计和假设的变化会对评估的投资性房地产之 公允价值产生很大的影响。 请你公司： （1）详细说明报告期 ...

本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 重要提示： 股票代码：002269 股票简称：美邦服饰 编号：2024-033 上海美特斯邦威服饰股份有限公司 2023 年年度股东大会决议公告 一、 会议召开和出席情况： 1、召开时间： 现场会议：2024 年 5 月 22 日（星期三）上午 09:30 2、网络投票： （1） 通过深圳证券交易所交易系统进行投票的时间为：2024 年 5 月 22 日上午 9：15-9：25,9：30-11：30，下午 13：00-15：00； 1、本次股东大会没有否决或修改提案的情况； 2、本次股东大会不涉及变更以往股东大会已通过的决议。 （2） 通过深圳证券交易所互联网投票系统进行投票的时间为：2024 年 5 月 22 日 9：15 至下午 15：00 期间的任意时间。 3、现场会议召开地点：上海市浦东新区环桥路 208 号公司会议室 4、会议召开方式：现场记名投票与网络投票相结合 5、召集人：公司董事会 6、主持人：董事长周成建先生因工作原因无法现场出席本次会议，本次会 议由半数以上的公司董事共同推举董事林晓东女士主持 ...

中国上海市石门一路 288 号 兴业太古汇香港兴业中心办公楼一座 26 层 邮编：200041 电话：（86-21）5298 5488 传真：（86-21）5298 5492 junhesh@junhe.com 君合律师事务所上海分所 关于上海美特斯邦威服饰股份有限公司 2023 年年度股东大会的法律意见书 致：上海美特斯邦威服饰股份有限公司 君合律师事务所上海分所（以下简称"本所"）接受上海美特斯邦威服饰股份有 限公司（以下简称"公司"）的委托，指派本所经办律师出席了公司于 2024 年 5 月 22 日召开的公司 2023 年年度股东大会（以下简称"本次股东大会"）的现场会议。 现本所根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司股东大会 规则》等中国（仅为本法律意见书之目的，"中国"不包括香港特别行政区、澳门特 别行政区及台湾地区）现行有效的法律、法规、规范性文件以及公司现行有效的《上 海美特斯邦威服饰股份有限公司章程》（以下简称"《公司章程》"）和《上海美特斯 邦威服饰股份有限公司股东大会议事规则》的有关规定，出具本法律意见书。 为出具本法律意见书，本所审查了公司提供的有关文件及其复印 ...

股票代码：002269 股票简称：美邦服饰 编号：2024-032 上海美特斯邦威服饰股份有限公司 关于公司及相关人员收到上海证监局警示函的公告 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。 上海美特斯邦威服饰股份有限公司（以下简称"公司"）及公司时任董事长、 总裁胡佳佳女士、时任财务总监兼董事会秘书张利女士于 2024 年 5 月 21 日收到 中国证券监督管理委员会上海监管局（以下简称"上海证监局"）下发的行政监 管措施决定书，分别为《关于对上海美邦服饰股份有限公司采取出具警示函措施 的决定》（沪证监决[2024]231 号）、《关于对胡佳佳采取出具警示函措施的决 定》（沪证监决[2024]232 号）、《关于对张利采取出具警示函措施的决定》（沪 证监决[2024]233 号），以下合称"《警示函》"。 一、《警示函》主要内容 胡佳佳作为公司时任董事长兼总裁，张利作为公司时任董事会秘书兼财务总 1 监，对上述违规行为负有主要责任，违反了《上市公司信息披露管理办法》第四 条的相关规定。依据《上市公司信息披露管理办法》 ...

Macroeconomic Impact and Market Conditions - The company reported a significant impact from macroeconomic fluctuations, which poses risks to its main business development and profitability[5]. - The competitive landscape in the leisure apparel industry remains intense, with potential pressure on product pricing and sales volume affecting financial performance[6]. - The company faces risks related to rapidly changing fashion preferences among its target consumer demographic, which could negatively impact brand performance if not adequately addressed[10]. - The company is actively addressing macroeconomic fluctuations by enhancing brand competitiveness and influence[41]. - The Chinese apparel market continues to grow, with young consumers becoming the main force in consumption, leading to an increase in online retail and social e-commerce[38]. Financial Performance - The company's operating revenue for 2023 was ¥1,355,728,301.12, a decrease of 5.81% compared to ¥1,439,359,494.56 in 2022[26]. - The net profit attributable to shareholders for 2023 was ¥31,745,830.83, a significant increase of 103.88% from the previous year's loss[26]. - The net cash flow from operating activities decreased by 64.48% to ¥189,991,360.41 in 2023, down from ¥534,935,995.36 in 2022[26]. - Total assets at the end of 2023 were ¥2,717,252,025.59, reflecting a decline of 28.90% from ¥3,785,875,920.00 in 2022[27]. - The company's net assets attributable to shareholders increased by 86.33% to ¥451,046,567.80 in 2023, compared to ¥247,059,334.00 in 2022[27]. - The basic earnings per share for 2023 was ¥0.01, a turnaround from a loss of ¥0.33 per share in 2022, marking a 103.03% improvement[26]. - The company reported a total of ¥476,325,019.76 in non-recurring gains for 2023, a significant increase from ¥11,280,461.70 in 2022[34]. - The revenue from the main business after deducting unrelated business income was ¥850,032,585.93 in 2023, down from ¥1,258,582,059.81 in 2022[28]. Business Strategy and Operations - The company is focusing on digital transformation and new retail business models to adapt to market changes[10]. - The company operates under a mixed business model of self-designed products, outsourced production, and a combination of direct sales and franchising, focusing on brand building and supply chain management[39]. - The company has established a strong supply chain management capability, integrating business flow, information flow, logistics, and capital flow to respond quickly to customer demands[49]. - The company is enhancing its brand influence and competitiveness through a comprehensive brand matrix and marketing innovation[42]. - The company has implemented a mature management system for its mixed marketing network, supporting the expansion and maintenance of its sales channels[48]. - The company is leveraging big data to analyze consumer behavior and preferences, ensuring its product offerings align with fashion trends[43]. Store and Franchise Management - The company closed 321 franchise stores during the year due to unsustainable profitability, while 6 direct stores were also closed[58]. - The total number of direct stores at year-end was 25, with a total area of 16,756 square meters[58]. - The number of franchisees as of December 2023 was 788[76]. - The company launched a franchise management application in August 2023 to enhance data management and operational efficiency[88]. Marketing and Consumer Engagement - The company emphasizes digital marketing strategies, utilizing social media platforms to increase brand exposure and consumer interaction[85]. - The company has collaborated with Disney for product promotions, enhancing consumer engagement through popular IPs[84]. - The brand "metersbonwe" targets consumers aged 18-40, with product price ranges from 99 to 899 CNY, and operates across all city tiers in China[82]. - "moomoo" achieved significant growth in member marketing activities, with a notable increase in new member acquisition and higher average transaction value compared to the previous year[86]. Governance and Compliance - The company maintained a compliant governance structure, aligning with relevant laws and regulations, ensuring strong independence and transparency in operations[112]. - The company has a transparent performance evaluation and incentive mechanism for its directors and senior management, promoting accountability[113]. - The company respects the rights of stakeholders and actively communicates with them to balance interests[114]. - The company has a robust internal control system, enhancing the quality and transparency of information disclosure[114]. - The company has not experienced significant discrepancies between its governance practices and regulatory requirements[115]. Employee Management and Development - The total number of employees at the end of the reporting period was 992, with 420 in the parent company and 572 in major subsidiaries[144]. - The company has a management trainee program that selects hundreds of graduates from top universities each year for focused training[146]. - The company has established a comprehensive talent selection and development mechanism to enhance employee capabilities[146]. - The company emphasizes a transparent and fair compensation system based on performance results[145]. Future Outlook and Strategic Plans - The company plans to deepen its digital transformation and develop a new retail business model in 2024, focusing on a performance distribution mechanism to enhance future growth[108]. - The company aims to improve its supply chain capabilities by enhancing quality, reducing costs, and increasing efficiency to meet consumer purchasing experiences[108]. - The company is focusing on expanding its market presence and enhancing product offerings through new technology and product development initiatives[125]. - The company has set ambitious performance guidance for the next fiscal year, aiming for a revenue growth of 15%[123]. Financial Assistance and Related Transactions - The company received financial assistance from its controlling shareholder, Shanghai Huafu Investment Co., Ltd., with a total amount not exceeding RMB 900 million, at a borrowing rate based on the Loan Prime Rate (LPR)[185]. - The company borrowed a total of RMB 260,960,000 from Huafu Investment, with an annualized interest rate based on the LPR, and has repaid RMB 607,150,000, leaving a balance of RMB 226,429,527.4 at the end of the period[186]. - The company reported total cash outflows related to leasing of RMB 84,331,505.33, with interest expenses on lease liabilities amounting to RMB 6,720,151.78[191]. Internal Control and Audit - The internal control audit report issued a standard unqualified opinion, confirming effective financial reporting internal controls as of December 31, 2023[156]. - The internal control evaluation report will be fully disclosed on April 30, 2024, with all evaluated units accounting for 100% of the company's total assets and revenue[154]. - The company has not encountered any major defects in internal control during the evaluation process[155].

Revenue and Profitability - The company's revenue for Q1 2024 was ¥279,079,355.93, a decrease of 31.38% compared to ¥406,724,117.61 in the same period last year[5] - Net profit attributable to shareholders increased by 55.37% to ¥68,105,028.85 from ¥43,835,248.78 year-on-year[5] - Basic and diluted earnings per share rose by 50.00% to ¥0.03 from ¥0.02 in the same period last year[5] - Net profit for Q1 2024 was CNY 68,105,028.85, an increase of 55.5% compared to CNY 43,835,248.78 in Q1 2023[17] - Basic and diluted earnings per share increased to CNY 0.03 from CNY 0.02, representing a 50% growth year-over-year[18] Cash Flow and Liquidity - The net cash flow from operating activities was negative at ¥134,031,398.45, a decline of 495.93% compared to a positive cash flow of ¥33,852,615.35 in the previous year[5] - Cash flow from operating activities showed a net outflow of CNY -134,031,398.45, compared to a net inflow of CNY 33,852,615.35 in the previous year[18] - The company's cash and cash equivalents increased by 50.31% to ¥330,819,330.34, primarily due to the recovery of funds from property sales[8] - The cash and cash equivalents at the end of Q1 2024 totaled CNY 272,698,557.56, an increase from CNY 102,162,330.94 at the end of Q1 2023, reflecting a growth of approximately 167%[19] - The company reported a net increase in cash and cash equivalents of CNY 115,366,473.99 for Q1 2024, compared to CNY 32,917,116.71 in Q1 2023, marking a substantial increase[19] Assets and Liabilities - Total assets decreased by 8.37% to ¥2,489,722,674.96 from ¥2,717,252,025.59 at the end of the previous year[5] - Current assets decreased from CNY 1,368,878,057.22 to CNY 1,262,967,619.85, primarily due to a reduction in cash and cash equivalents[12] - Total liabilities decreased from CNY 2,266,205,457.79 to CNY 1,967,881,562.88, showing a reduction of approximately 13.2%[13] - The company's inventory decreased from CNY 468,190,168.92 to CNY 452,433,139.59, a decline of about 3.4%[12] - The total equity attributable to shareholders increased to CNY 521,841,112.08 from CNY 451,046,567.80, marking a growth of 15.7%[17] Operating Performance - Total operating revenue for Q1 2024 was CNY 279,079,355.93, a decrease of 31.4% compared to CNY 406,724,117.61 in the same period last year[16] - Total operating costs decreased to CNY 282,087,397.61 from CNY 320,331,921.63, reflecting a reduction of 11.9%[16] - The company reported a significant increase in asset disposal gains, amounting to ¥61,101,442.48, compared to a loss of ¥24,571,274.33 in the previous year, marking a 348.67% increase[8] Research and Development - Research and development expenses decreased by 39.50% to ¥8,389,038.12 from ¥13,867,220.52 year-on-year[8] - The company experienced a decrease in research and development expenses to CNY 8,389,038.12 from CNY 13,867,220.52, a reduction of 39.5%[16] Financing Activities - Short-term borrowings rose significantly from CNY 383,833,888.89 to CNY 466,813,888.89, indicating a 21.6% increase[13] - The total cash inflow from financing activities in Q1 2024 was CNY 362,000,000.00, up from CNY 223,500,000.00 in the same period last year, indicating a growth of approximately 62%[19] - The total cash outflow from financing activities in Q1 2024 was CNY 512,285,392.63, compared to CNY 352,308,432.76 in Q1 2023, indicating an increase of approximately 45%[19] Other Financial Metrics - The company reported a significant increase in other income to CNY 85,185.49 from CNY 6,097,442.57, indicating a shift in revenue sources[16] - The company has implemented new accounting standards starting from 2024, which may impact future financial reporting[20] - The report does not provide specific details on new product development, market expansion, or mergers and acquisitions, suggesting a focus on financial metrics in this quarter[19] - The company has not undergone an audit for the Q1 2024 report, which may affect the reliability of the financial data presented[20]

证券代码：002269 证券简称：美邦服饰 公告编号：2024-021 二、参加人员 上海美特斯邦威服饰股份有限公司 关于举办2023年度业绩说明会的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假 记载、误导性陈述或重大遗漏。 重要内容提示： 上海美特斯邦威服饰股份有限公司（以下简称"公司"）已于 2024 年 4 月 30 日在巨潮资讯网上披露了《2023 年年度报告全文》及《2023 年年度报告摘要》。 为便于广大投资者更加全面深入地了解公司经营业绩、发展战略等情况，公司定 于 2024 年 05 月 08 日（星期三）15:00-17:00 在"价值在线"（www.ir-online.cn） 举办上海美特斯邦威服饰股份有限公司 2023 年度业绩说明会，与投资者进行沟 会议召开时间：2024 年 05 月 08 日（星期三）15:00-17:00 会议召开方式：网络互动方式 会议召开地点：价值在线（www.ir-online.cn） 会 议 问 题 征 集 ： 投 资 者 可 于 2024 年 05 月 08 日 前 访 问 网 址 https://eseb.cn/1e4LJg ...