界面新闻记者 | 郭净净

wenshigufen（300498.sz）12yue13ripilu，gongsiniyi16.1yiyuanxianjinshougouyunchengheruihuanjingkejijituangufenyouxiangongsi（jiancheng“yunchengherui”）91.38%guquan。bencijiaoyijihuashiyongkezhuanzhaimuzi16.07yiyuan，buzubufenjiangshiyongziyouzijin。

cicijiaoyishuyuguanlianjiaoyi。julejie，wenshigufenmuqianyitongguoquanzizigongsiguangdongwenshitouziyouxiangongsi（jiancheng“wenshitouzi”）jianjiechiyoubiaodegongsiyunchengherui8.62%guquan，weiqidierdagudong；bencijiaoyiwanchenghou，gongsijianghejichiyouyunchengherui100%guquan，yunchengheruijiangchengweigongsidequanzizigongsi。

温氏股份将新增环保业务

jujieshao，yunchengheruijujiaonongmuyewuranzhili、shengwuzhiziyuanxunhuanliyonghenongcunshengtaihuanjingzhilidenglingyu，zhuyingyewubaokuohuanbaogongcheng、huanbaozhuangbeiyanfayuzhizao、huanbaoxiangmuyunyingyijiyoujifeishengchanyuxiaoshou，weiguimohuayangzhiqiye、daxingnengyuanqiyehexianyuzhengfudengkehu，tigongquanmiande“gu、ye、qi”wuranwuzhilijiziyuanhuakaifayuliyongfangan。

jieheciqianzhaogushuyuzuixingonggaoxianshi，2020nianzhi2023nianji2024nianqian6yue，yunchengheruishixianyingyeshourufenbiewei10.31yiyuan、11.05yiyuan、9.58yiyuan、11.61yiyuan、4.64yiyuan，tongqiguimujinglirunfenbieshi-9449.47wanyuan、9883.72wanyuan、7941.94wanyuan、9219.72wanyuan、1961.3wanyuan，jingyinghuodongchanshengdexianjinliuliangjingefenbieshi1.44yiyuan、2125.31wanyuan、5837.33wanyuan、5846.29wanyuan、-1.26yiyuan。

jiezhi2024nian6yue30ri，gaibiaodegongsizichanzongewei17.74yiyuan，fuzhaizonge8.09yiyuan，guimujingzichanwei9.63yiyuan。genjurongchenghuijishishiwusuochujudeshenjibaogao，jiezhi2024nian6yuemo，yunchengheruibucunzaizhongyaodehuoyoushixiang；gaigongsi2023nianmo、2024nian6yuemoyujifuzhaifenbiewei925.25wanyuan、1200.86wanyuan，zhuyaoneirongweishouhouweixiujibotxiangmuyujigengxinzhichu，bucunzaiweijuesusong。

wenshigufenzhichu，cicijiaoyixuanzezichanjichufadingjia，yupinggujizhunri2024nian6yue30ri，yunchengheruigudongquanbuquanyidepingguzhiwei176,535.87wanyuanrenminbi。jutieryan，jingcaiyongzichanjichufapinggu，yunchengheruizongzichanzhangmianjiazhiwei110,023.59wanyuan，pinggujiazhiwei205,352.87wanyuan，zengzhiewei95329.28wanyuan，zengzhilvwei86.64%；zongfuzhaizhangmianjiazhiwei28,988.20wanyuan，pinggujiazhiwei28817.01wanyuan，jianzhiewei171.19wanyuan，jianzhilvwei0.59%；suoyouzhequanyizhangmianjiazhiwei81035.40wanyuan，pinggujiazhiwei176,535.87wanyuan，zengzhiewei95500.47wanyuan。

bencijiaoyiwanchenghou，wenshigufenjiangxinzenghuanbaojishuyufuwudeyewu。wenshigufenbiaoshi，gongsizuoweichuqinyangzhidezhongdianlongtouqiye，youzhefenwuziyuanyoushi，qiyewuyuyunchengheruidehuanbaojishuyufuwucunzaijinmidexietongxiaoying。tongguobencishougou，shangshigongsizaichuqinyangzhiwuranfangzhinengli、yangzhiyefeiqiwuziyuanhuanenglidengyangzhihuanbaolingyudehexinjishunenglijiangxianzhuzengqiang，shixianjiangbenzengxiao。tongshi，shangshigongsijiangzhuliyunchengheruizaichumuyehuanbaozhililingyuhefenwuziyuanhualingyuchixukuodashichangfene、tishengyinglinengli，jinyibujiezhugongsiyewujichuhepinpaixiaoying，gongguzainongyenongcunhuanbaolingyudeshichangdiwei。

jujieshao，wenshigufenzhuyaoyewushiroujiherouzhudeyangzhijiqixiaoshou；jianyingrouya、danji、gezidengdeyangzhijiqichanpindexiaoshou；tongshi，weiraochuqinyangzhichanyelianshangxiayou，peitaojingyingchuqintuzai、shipinjiagong、xiandainongmushebeizhizao、shouyaoshengchanyijijinrongtouzidengyewu。

jiezhi10yuemo，gaigongsinengfanmuzhu168wantou，zhongzhuchangjungongchannengyue4600wantou，yufeijieduanyouxiaosiyangnenglihejiyue3700wantou。qian11yue，gongsileijixiaoshourouzhu（hanmaozhuhexianpin）2714.2wantou，leijishouru557.85yiyuan；xiaoshourouji（hanmaoji、xianpinheshushi）11yizhi，leijishouru307.83yiyuan。

jinnianqiansanjidu，wenshigufenshixianyingyeshouru753.84yiyuan，tongbizengzhang16.53%；tongqiguimujinglirun64.08yiyuan，tongbizengzhang241.47%；jiezhi9yuediqihuobizijinyue36.79yiyuan，fuzhaiheji512.47yiyuan，qizhongliudongfuzhai273.48yiyuan。

温氏家族实控的筠诚和瑞刚撤回创业板IPO，关联交易惹质疑

jiemianxinwenlejiedao，yunchengheruizi2022nian6yuejiuchangshidulichongcishenjiaosuochuangyebaniposhangshi，bingyu2023nian9yuejiuguohuibingtongguoshangshishenhe，dansuihou“kudeng”yinianyousangeyue，gaigongsizuizhongyu2024nian12yue5richehuiiposhenqing，zhongzhiqidulishangshijihua。

按照此前招股书，筠诚和瑞拟公开发行不超过1.2亿股公司股份，预计募资5.53亿元，计划用于公司南研发中心能力提升项目、北研发中心实验线项目、广东益康生gufeizonghezhilishebeishengchanxianxiangmu、tangshanyingheruihuanbaoshebeichannengkuojianxiangmuyijibuchonggongchengyewuyingyunzijin。

jiezhigonggaopiluzhiri，yunchengkonggudezhijiegudongheji187ming，baokuo164mingziranrengudong、23gechigupingtai。qizhong，yunchengkongguzhijiechiyouyunchengherui59.97%degufen，bingtongguoxinxingyunruijianjiechiyouyunchengherui5.85%degufen，xiyunchengheruidekonggugudong。

wenshijiazutongguoyunchengkonggujianjiekongzhixinxingyunrui，tongguoyunchengkonggujixinxingyunruijianjiekongzhiyunchengherui。juciqianzhaogushujieshao，wenpengcheng、wenjunsheng、wenzhifen、wenxiaoqiong、lianghuanzhen、wucuizhen、chenjianxing7mingziranrengudongweiwenshijiazuchengyuan，qizhongwenpengcheng、wenjunsheng、wenzhifen、wenxiaoqiongweixiongdijiemei，lianghuanzhenweigaisimingxiongdijiemeizhimu，wucuizhenweiwenpengchengzhiqi，chenjianxingweiwenxiaoqiongzhifu。wenshijiazu7rentongguozhijieyujianjie（tongguo23gechigupingtai）chiguhejichiyouyunchengkonggu31,622.8wangugufen，zhanyunchengkongguzonggubende19.83%，hejikongzhiyunchengkonggu42.61%debiaojuequan，weiyunchengkonggudeshijikongzhiren，bingjiuyunchengkongguqianshuleyizhixingdongxieyi。

shangshuqiweiwenshijiazuchengyuanyeshiwenshigufendeshikongren，qizhongwenzhifen、wenpengcheng、wenjunsheng、wenxiaoqiong、lianghuanzhenweiwenshigufenqianshidagudong，zheixierenshicengzaiwenshigufenshenjuyaozhi，biruwenzhifenweishangshigongsixianrendongshizhang，wenpengchengshiqianrendongshizhang，wenxiaoqiongcengrencaiwuzongjian。

bencijiaoyiqian，wenshigufencunzaixiangyunchengheruicaigouhuanbaogongcheng、huanbaofuwudeqingkuang，gouchengshangshigongsiderichangxingguanliancaigou。gonggaoxianshi，2024nian1yuezhi11yue，wenshigufenyubencijiaoyiguanlianrenyunchengkonggujiqixiashuzigongsileijiyifashengdegeleiguanlianjiaoyijinewei39480.33wanyuan（weijingshenji），qizhongguanlianxiaoshoujinewei1046.42wanyuan，guanliancaigoujinewei38365.34wanyuan，guanlianzulinjinewei68.57wanyuan。

ciqianzhaogushuxianshi，2020nianzhi2022nian，wenshigufenshiyunchengheruiguanlianxiaoshouzhuyaoduixiang，yeshiqidiyidakehu。yunchengheruixiangwenshigufenheyunchengkongguxiaoshouxingchengdezhuyingyewushourufenbiewei39898.81wanyuan、32106.54wanyuanhe22737.80wanyuan，zhanqizhuyingyewushourudebilifenbiewei38.78%、29.2%he23.89%。ciqianzhaogushuxianshi，yunchengherui2020nianzhi2022niandeqianwudakehuzhuyingyewushouruzongezhandangqizhuyingyewushourudebilifenbiewei56.85%、54.05%he42.48%。

shangshuguanlianjiaoyiqingxinglvcizaojianguanzhiyi。zai2023nian9yuedeshenjiaosuofashenhuishang，yunchengheruicengzaoyaoqiujiehezhuyaokehugoucheng、xinkehukaituoqingkuang、zaishoudingdanqingkuang、guanlianjiaoyizhanbi，shuomingshifoucunzaitongguoguanlianjiaoyidiaojieshourudeqingxing，shifouduiguanliankehucunzaizhongdayilai，shifoujuyouzhijiemianxiangshichangdulichixujingyingdenengli。

标的公司业绩波动、商誉减值屡遭监管追问

wenshigufenbiaoshi，jinguanzaichanyelianshangxiayoudengfangmianyoujiaochongfendexietongxing，danshouhongguanjingji、chumuyeshangyezhouqijixingyejingzhengdengyinsuyingxiang，shougouwanchenghoushuangfangdeyewuzhenghenengfoudadaoyuqicunzaiyidingbuquedingxing；tongshi，ruohouxuhongguanjingjixiufubujiyuqi、yangzhixingyezhouqibodongyingxiangxiayoukehutoujianxuqiu，zeyunchengheruidechanpinshengchanyuxiaoshou、huanbaogongchengshishidengjingyinghuodongjunjiangshoudaoyidingchengdudeyingxiang，jiangduigaibiaodegongsijingyingyejizaochengyingxiang。

ciqianzhaogushuxianshi，yunchengherui2022nianyingshoujiao2021niantongqixiajiang13.29%，jinglirunjiao2021nianxiajiang19.52%。gaigongsijieshicheng，2022nianbufendiqushengchanjingyinghuodongshouxian，qizaishoudingdandezhixinghejiaofujinduyanhou，daozhiquerendeshouruxiajiang；2022nianshangbannian，yangzhiyekehuzaishangchukuisunzhuangtai，duikuochantouzihegengxingaizaojuecepianjinshen，gongsishangbannianxinhuoqudingdanjiaoshao；2022nianxiabannian，yangzhikehukaishiyingli，bingshifangtouzixuqiu，danyouyuhuanbaogongchengzhixingxuyaoyidingzhouqi，daozhihuoqudedingdanzaidangnianshixianshourujiaoshao。

jiuyejiqingkuang，yunchengheruicengbeishenjiaosuoyaoqiujiehexiayouyangzhixingyezhouqibianhua、xingyezhengce、zaishoudingdan、qihouyejideng，anbutongyewuleibieshuominggongsigezhuyaoyewuweilaiyejizengzhangdekechixuxing、shifoucunzaijiaodadeyejixiahuafengxian，bingjiugongsiyejizhouqixingbodonghexiahuafengxianyuyichongfenfengxiantishi。

lingwai，yunchengheruiyu2019nian12yuetongguohuanguqudebeijingyingherui79.65%gufen，bingquerenshangyu12373.66wanyuan，beijingyingheruizhengtiguzhi5.08yiyuan；yunchengheruiyu2020nian8yuexianjinshougoubeijingyingheruishengyu20.35%guquan，beijingyingheruizhengtiguzhi6.33yiyuan。danbeijingyingheruidegongchengxiangmuyixunhuanziyuanhualiyongweizhu，xiangmutouruguimoda、jianshezhouqizhang。2020nianmo，yunchengheruiduiyinshougoubeijingyingheruixingchengdeshangyujinxinglejianzhiceshibingjitileshangyujianzhizhunbei，daozhixingchengzichanjianzhisunshi9495.42wanyuan。2018nianzhi2022nian，beijingyingheruishixianjinglirunfenbiewei2453.45wanyuan、464.34wanyuan、932.42wanyuan、899.19wanyuan、1331.17wanyuan。

duici，yunchengheruizai2023nian9yuedefashenhuishangcengbeiyaoqiujiehebeijingyingheruiyejibianhua，shuomingbeijingyingheruiguquanguzhidehelixing；jiehebeijingyingheruiyejibianhua、houxushangyujianzhijitiqingkuang，shuominggongsixianjinyijiashougoubeijingyingheruishengyuguquandeshangyehelixing，shifoucunzailiyishusongdeqingxing。