友阿股份：公司第四季度业绩波动与零售行业季节性及年末审慎会计处理的普遍特征相符

Group 1 - The core viewpoint of the article indicates that Youa Co., Ltd. (002277) experienced significant fluctuations in its fourth-quarter performance, which aligns with the seasonal characteristics of the retail industry and the common practice of cautious accounting at year-end [1] - The decline in net profit attributable to the parent company in the fourth quarter is primarily due to the concentrated provision for bad debts, inventory write-downs, and other asset impairment provisions made at year-end according to accounting policies [1] - The company also accounted for interest provisions based on the final judgment results of related litigation, contributing to the overall financial impact [1] Group 2 - The company advises that specific financial data for 2025 should be confirmed through the formal annual report to be disclosed later [1]