Group 1 - The core viewpoint of the article is that Guangbai Co., Ltd. (002187) has confirmed that the results of its outbound tax refund business are reflected in the financial statements of its regular reports [1] Group 2 - The company responded to investor inquiries on November 17 regarding the performance of its outbound tax refund business [1] - The financial outcomes of the outbound tax refund operations are included in the company's periodic financial reports [1]

Core Viewpoint - The company is focusing on developing a "duty-free + taxed" dual-track model, enhancing its service offerings in the retail sector [1] Group 1: Business Developments - The first duty-free store in Guangzhou has commenced operations at the Guangzhou Friendship National Gold Store [1] - The company has established 10 stores as "immediate purchase and immediate refund" convenience service stores [1] - The Beijing Road store is designated as a centralized refund point for departure tax refunds, providing "immediate purchase and immediate refund" services [1] Group 2: Performance Metrics - The company has seen significant growth in departure tax refund business this year compared to the same period last year [1]