大信会计师事务所（特殊普通合伙）《关于文峰大世界连锁发展股份有限公司2025年年度报告的信息披露监管问询函》的回复

ST文峰2026-08-18 00:00

摘要

1ST文峰发布关于2025年年报信息披露监管问询函的回复公告。
2大信会计师事务所就交易所问询事项进行专项说明，重点解释了公司2023-2025年营收下滑（2025年营收约7.01亿元）、净利润波动及毛利率变化原因；
3详细披露了应收账款账龄结构、坏账计提充分性及前五大欠款方情况；
4说明了其他应收款中关联方往来款项性质及回收风险；
5回应了长期股权投资减值测试依据及持续经营能力等问题。
6公告确认相关会计处理合规，但揭示了公司主业承压、部分债权回收存在不确定性等风险。

2025

WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP.

1 22 2206

100083

WUYIGE Certified Public Accountants LLP. Room2206 22/F,Xueyuan International Tower No.1 ZhichunRoad,Haidian Dist. Beijing,China,100083

Telephone +86 10 82330558 Fax +86 10 82327668 Internet www.daxincpa.com.cn

2025

2026 1121 2025

2025

2023 2025 10.99 7.01 5.55 150 0 0.23 0.70 2023 2025 0.06 0 0.49 4,466.83

504.65 5,000 -93.79

87.53% 12.47%

1

2

3

4

1

  • 1
29,064,135.45
25,222,431.87
21,589,096.08
21,218,597.21
10,000,000.00
9,487,451.05
7,711,843.25
6,121,848.38
5,633,086.52
5,026,466.10
53,528,366.54
40,030,931.29
35,383,218.00
29,102,219.91
11,831,540.05
6,328,096.86
22,049,908.86
12,503,522.71
24,620,265.31
12,595,503.70
5,503,969.50
14,146,730.06
5,005,577.24
13,970,922.06
11,571,468.99
10,041,018.40
5,632,111.89
5,583,427.64

2025 6.17 6.12

2025 0.1%-0.55% 0.05%-0.1% 150.09

0.27%

2023 2025 10.99 7.01 5.55 1.32 2.80 4.19

  • 2
4,9702.65%
2,0000.93%

2023 2025 6.83 3.03 0.60

  • 2
  • 3

2020 1,000 23%

2023

2024

2024 12 31 7503.18

8

702.14

5,047,233.99 5,046,531.85 5,046,531.85

4

2025 2 5,000 39% 2025 5

2023 2023 2023 -105 2023 69 18 51 2024 2024 -21 2024 1105 1,042 62 2025 2025

2025 -240 2025 7,728 1,595 6,133

2025 2,018.00

949.24 538.92 100% 410.32

27.74%

328.60 16.28%

1

2

3

4 3

1

%<br><br>
5,140,236.282-3 3,278,386<br><br>3-4 7,581<br><br><br>3,285,967.0016.283,285,967.00
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1,901,278.304-5<br><br>701,278.303.48561,022.64
2,887,151.961 252,735<br><br>2-3 434,538.6<br><br>3-4 6,968.74<br><br><br>694,242.343.44103,028.84
1,656,174.385<br><br>688,000.383.41688,000.38
14,195,924.826,404,731.4931.744,689,781.03

24.70 36.10

2

2022 6 2023 8 5,140,236.28

2025

3

ST<br><br>ST<br><br>
2-3<br><br>3,278,386<br><br>3-4 7,581<br><br>2-3<br><br>2-3<br><br>1<br><br>48,530<br><br>2-3<br><br>203,500<br><br>3-4<br><br>150,5401-2<br><br>3-4<br><br>1-2<br><br>2-3 70,980<br><br>3-4 75,298<br><br><br>3-4<br><br>1-2<br><br>2-3<br><br>1-2<br><br>96,306.20
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ST

ST

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1

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  • 8 -

2025

2-3 48,280<br><br>
155,001.408,238.004,398.90606.10103.80
2024.01-<br><br>2024.052024.052024.01-<br><br>2024.032023.012023.11-<br>2023.12<br>
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2024.05 2-3 48,280155,001.40

8,231.50 2024.05 8,238.00

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2024.03 4,398.90

103.80

130,108.60 2024.01-

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  • 2023.11-
  • 2023.12

103.80

4 3

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454,728.83 2022.03-2022.08 453,212.86

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137,499.57 529,099.122022.11

7,434,452.682021.12 2014.12

2,921,278.68 4-5

  • 9 -

2025

3

2025 0.60 0.31

0.23 878.49

1 000 763.92 449.94 16.65% 12.72% 7.49%

1

2 3

1

  • 10 -

2025

2025<br><br>2021 3 3<br><br>2021 7 16<br><br>2022<br><br>2 1<br><br>2012 5 31<br><br>4,867,798.57 2012<br><br>6 7<br><br>2012 5<br><br>31 5,171,918.57<br><br>3,000,000<br><br>110,623.38 2012 7<br><br>22<br><br>2013 5 31<br><br>
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2 3<br><br>1<br><br>5<br><br>1<br><br>5<br><br>
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2022

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00 2025

2013 5 31

2021 7 16

3,000,000

2012 5 31

2021 3 3

2 1

6 7

22

44

92

03

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  • 11 -

2025

8,451,869.92 2013 6 8<br><br>2013 12 2,832,100<br><br>5,619,769.92<br><br>2022 10<br><br>1,120,389 2023 12<br><br>31<br><br>4,499,380.92<br><br>
22,929,714.39
/
/
37,961,470.00

2013 12 2,832,100

5,619,769.92

1,120,389 2023 12

8,451,869.92 2013 6 8

4,499,380.92

2022 10

31

37,961,470.00 / / 22,929,714.39

2 3

2021<br><br>3 3 2021<br><br>7 16<br><br>2022 2 1<br><br>
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7,639,188.44

2021

2021

2022 2 1

7,639,188.44 5

  • 12 -

2025

(2014) ( ) 958<br><br>
2019 11<br><br>
5<br><br>3-4<br><br>5<br><br>5<br><br>5<br><br>5<br><br>5<br><br>5<br><br>5<br><br>3-4<br><br>4-5<br><br>3-4<br><br>3-4 4-5<br><br>
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(<br><br>

(2014) ( ) 958

  • 13 -

2025

002 10<br><br>
26 3<br><br>121,376.495<br><br>
2022<br><br>/
3-4 4-5<br><br>5<br><br>5<br><br>5<br><br>5<br><br>5<br><br>5<br><br>5<br><br>3-4<br><br>5<br><br>3-4 4-5<br><br>5<br><br>
280,000.00300,000.00201,916.00140,000.00100,000.00317,760.15126,622.40250,000.0050,000.00813,995.74

2 10

0

0

26 3

121,376.49

2022 5

/

  • 14 -

3

< 2025 >

2026 8 18

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