请公司：（1）补充拆分成本分析表中分行业、分产品成本构成，包括具体 成本项目的金额、占比及同比变动情况；（2）分业务板块列示前十大客户的基 第 1 页 本情况，包括客户名称及关联关系、是否为本期新增、合同签订时间及金额、收 入确认政策、结算周期及信用政策、形成的应收账款情况等，结合相关产品的最 终用途或周转情况，说明是否存在向经销商压货的情况，相关业务安排及毛利率 是否与同行业存在较大差异，并结合报告期关联交易的开展情况、定价依据、规 模变化等，说明关联交易的公允性和商业实质；（3）结合上述问题，逐条对照 《上海证券交易所上市公司自律监管指南第 2 号——业务办理》附件第七号 《财务类退市指标：营业收入扣除》有关规定，说明营业收入扣除是否准确，是 否存在应扣除未扣除的情形；（4）明确主营业务相关合同中是否存在质保服务 条款，若是，未计提预计负债的原因及合理性；（5）结合市场环境及行业竞争 格局、产品及原材料价格波动情况等，对比同行业可比公司，量化分析公司近年 业绩持续下行的原因，并说明公司为保障持续经营能力拟采取的应对措施。 关于《关于菲林格尔家居科技股份有限公司 2024 年年 度报告的信息披露监管问询函》 ...

6月12日晚，菲林格尔发布公告称，公司停牌核查工作已完成，股票将于6月13日起复牌。据悉，公司股价自5月30日以来就经历了大幅度的上涨，曾多次触 及股票交易异常波动，股价也已严重偏离基本面，公司就股票交易情况进行核查，股票自6月10日开市起停牌。 今日复牌后，菲林格尔跌8.15%报11.04元，总市值为39.25亿元。 核查工作已完成 根据公告，菲林格尔股价自5月30日以来大幅上涨，多次触及股票交易异常波动，公司股价已严重偏离基本面，为保护投资者利益，公司就股票交易情况进 行核查。经申请，公司股票自6月10日开市起停牌，自披露核查公告后复牌。 经自查，公司目前生产经营活动正常，主营业务未发生重大变化。市场环境或行业政策没有发生重大调整、内部生产经营秩序正常，不存在应披露而未披露 的重大信息。 公司表示，2024年、2025年第一季度归属于上市公司股东的净利润均为负数，公司目前日常生产经营和基本面未发生重大变化，且预计主营业务未来12个月 内无重大调整的计划。公司存在筹划控制权协议转让审批程序不确定、生产经营及未来人员整合等多重风险。请广大投资者理性投资，注意投资风险。 作为一家老牌家居企业，菲林格尔的产品主要 ...

Core Viewpoint - Filinger Home Technology Co., Ltd. (stock code: 603226) has received a regulatory letter from the Shanghai Stock Exchange regarding the transfer of control, which has attracted significant attention in the capital market due to its implications for the company's governance and stock performance [1][3][4]. Group 1: Regulatory Actions - The regulatory letter requires Filinger to provide more detailed disclosures regarding the share transfer issues, which may lead to stricter scrutiny of the legality and compliance of the control transfer [3][5]. - The letter indicates that the actions of Filinger and its controlling shareholders have raised concerns warranting regulatory attention [5]. Group 2: Company Performance and Background - Filinger's main business involves the research, design, production, and sales of wooden flooring and custom furniture, with products including various types of engineered and solid wood flooring [4]. - Since 2020, Filinger has experienced a continuous decline in net profit, with a reported revenue of 336 million yuan in 2024, representing a year-on-year decrease of 14.86%, and a net loss attributable to shareholders of 37.31 million yuan [4]. - The company's chairman has expressed concerns about the accuracy and completeness of the financial report due to past regulatory violations related to related-party transactions [4]. Group 3: Market Reactions and Investor Sentiment - Filinger's stock has been subject to significant market activity, including a trading halt in the previous three trading days, indicating heightened investor interest amid the control transfer discussions [1][4]. - Legal experts suggest that the complexity of the share transfer involves multiple parties and raises various concerns, emphasizing the need for comprehensive and truthful disclosures to restore investor confidence [5].

本报记者 李凯旋 北京报道 在停牌了一个交易日之后，6月4日，菲林格尔家居科技股份有限公司（603226.SH）（下称：菲林格 尔）复牌并发布了控制权拟发生变更的提示性公告。若转让完成，这家中德企业实控人将由丁福如变更 为金亚伟，德国股东退出，新入主股东则有地方国资背景。 业内认为，该举措有助于解决菲林格尔长久以来的内部矛盾，促进业绩向好。此前，公司德国籍董事长 连续两年对年报不保真，直指实控人丁福如旗下企业与公司发生的关联交易不清晰，并抨击公司总裁经 营策略失误，需要为公司业绩下滑负主要责任。 具体来看，2024年1月1日至11月28日，公司已实际发生关联交易3370.07万元，且公司股东大会至今未 批准《关于补充审议关联交易及新增关联交易预计议案》，结合金额较大，因此无法保证2024年年度报 告的真实、准确、完整。Jürgen Vöhringer表示，公司董事会办公室在4月18日发出董事会会议通知，但 在4月26日晚间才向全体董监高人员提供完整会议资料，时间仓促，无法就年度报告中的内容进行详细 审议。 4月22日，菲林格尔收到丁福如提议增加临时议案，该议案涉及与公司实控人之间的关联交易事项，但 相关各方并 ...

Core Viewpoint - Filinger's actual controller is planning a share transfer that may lead to a change in control of the company, prompting a temporary suspension of its stock trading to ensure fair information disclosure and protect investor interests [1] Group 1: Company Overview - Filinger primarily engages in the research, design, production, and sales of wooden flooring and customized home furnishings, with key products including laminate flooring, multilayer solid composite flooring, three-layer solid flooring, solid wood flooring, and customized furniture [1] - In 2024, Filinger faced significant external pressures and internal challenges, resulting in a decline in all major business indicators, with operating revenue of 336 million yuan, a year-on-year decrease of 14.86%, and a net profit of -37.31 million yuan [1] Group 2: Business Challenges and Strategies - In the flooring business, Filinger is experiencing increased operational pressure due to insufficient market demand and intensified product price competition, prompting the company to reflect on strategies for short-term profitability and long-term stable growth [2] - The company is actively improving internal controls and self-innovation, focusing on budget control, reducing unnecessary costs, and enhancing efficiency across various business and management aspects [2] - In the home furnishing sector, Filinger is working to expand its partnerships and improve sales channels, with a focus on establishing a high-end brand image and enhancing the professional capabilities of its team [2]

Core Viewpoint - Filinger's financial reports for 2024 and Q1 2025 indicate significant revenue decline and increased losses, raising concerns about the company's financial health and governance issues related to unapproved related-party transactions [1][5]. Financial Performance - In Q1 2025, Filinger reported operating revenue of 33.89 million yuan, a year-on-year decrease of 33.9% [1]. - For the full year 2024, the company achieved revenue of 336.21 million yuan, down 14.86% from 2023 [2]. - The net profit attributable to shareholders for 2024 was a loss of 37.31 million yuan, compared to a loss of 24.18 million yuan in the previous year, indicating an increase in losses [2][4]. Revenue Breakdown - The main business segments include engineered flooring, custom home furnishings, and related products, with revenue contributions of approximately 46% from engineered flooring, 31% from engineered wood flooring, 14% from cabinetry, and 6% from doors and wood veneers [3]. - Revenue from engineered flooring, engineered wood flooring, and cabinetry saw declines of 10.66%, 32.09%, and 17.27% respectively, while revenue from doors and wood veneers surged by 824.32% [3]. Profitability and Cost Structure - The gross margins for the main product categories have decreased, with declines of 5.34%, 1.28%, 1.17%, and 32.85% respectively [4]. - The company cited reduced demand in the home decoration market due to real estate adjustments and intensified price competition as factors impacting revenue and profitability [4]. Governance and Compliance Issues - The chairman, Jürgen Vöhringer, stated that the company cannot guarantee the authenticity and completeness of the annual report due to unapproved related-party transactions totaling 33.70 million yuan [5]. - Filinger has faced regulatory scrutiny for failing to disclose related-party transactions and not adhering to required approval processes since 2020 [4][5]. Management Changes - The company has experienced frequent changes in senior management, with the chairman opposing several appointments, including the new board secretary and financial director [6][7]. - The board has seen resignations from key positions, including the vice president and independent directors, contributing to instability within the management team [7]. Market Position - As of April 30, 2024, Filinger's stock was priced at 7.21 yuan per share, with a total market capitalization of 2.563 billion yuan [7].