Core Viewpoint - The company, Zhuzhou Oke Carbide Precision Tool Co., Ltd., has announced a cash dividend distribution of RMB 0.15 per share for the fiscal year 2024, approved at the annual shareholders' meeting on May 22, 2025 [2][3]. Summary by Sections Dividend Distribution Plan - The company plans to distribute a cash dividend of RMB 1.5 for every 10 shares held, totaling RMB 23,629,756.20 (including tax) based on the adjusted total shares eligible for distribution [3][5]. - The total share capital is 158,781,708 shares, with 1,250,000 shares in the repurchase account excluded from the distribution, resulting in 157,531,708 shares participating in the dividend [3][5]. Taxation Details - For individual shareholders holding shares for over one year, the dividend income is exempt from personal income tax, resulting in an actual cash dividend of RMB 0.15 per share [8][9]. - For shares held for less than one year, the company will not withhold personal income tax at the time of distribution, but tax will be calculated upon transfer of shares [8][9]. - For Qualified Foreign Institutional Investors (QFII), a 10% withholding tax applies, leading to an actual cash dividend of RMB 0.135 per share after tax [9][10]. Implementation Method - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders registered by the end of the trading day on the record date [5][6]. - Shareholders who have not completed designated transactions will have their dividends held by the clearing company until the transactions are completed [5].

Core Viewpoint - The company, Zhuzhou Oke Carbide Precision Tool Co., Ltd., has announced a differentiated cash dividend distribution plan for its shareholders, which was approved at the 2024 annual general meeting held on May 22, 2025 [1]. Group 1: Dividend Distribution Plan - The company plans to distribute a cash dividend of RMB 0.15 per share, with a total share capital of 158,781,708 shares, excluding 23,629,756.20 shares held in the repurchase account [2]. - The differentiated dividend plan specifies that for every 10 shares held, shareholders will receive a cash dividend of RMB 1.5 (including tax), with no bonus shares or capital reserve conversion [1][2]. - The reference price for the ex-dividend date will be calculated as the previous closing price minus the cash dividend of RMB 0.1488 per share, as the circulating shares will not change [2]. Group 2: Tax Implications - For individual shareholders holding shares for more than one year, the dividend income is exempt from individual income tax, resulting in an actual cash dividend of RMB 0.15 per share [5]. - For shares held for one year or less, the company will not withhold individual income tax at the time of distribution, but tax will be calculated and withheld upon the transfer of shares [5]. - For Qualified Foreign Institutional Investors (QFIIs), a 10% withholding tax will apply, resulting in an actual cash dividend of RMB 0.135 per share after tax [6]. Group 3: Implementation Details - The cash dividends will be distributed through China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders registered by the ex-dividend date [2]. - Shares held in the repurchase account will not participate in the profit distribution [3]. - Shareholders who have not completed designated transactions will have their dividends held by China Securities Depository and Clearing Corporation until the transactions are completed [2].

株洲欧科亿数控精密刀具股份有限公司 湖南启元律师事务所 关于 差异化权益分派事项的 法律意见书 湖南省长沙市芙蓉区建湘路 393 号世茂环球金融中心 63 层 410000 电话：（0731）82953-778 传真：（0731）82953-779 网站：www.qiyuan.com 致：株洲欧科亿数控精密刀具股份有限公司 湖南启元律师事务所（以下简称"本所"）接受株洲欧科亿数控精密刀具股份 有限公司（以下简称"公司"或"欧科亿"）的委托，就公司 2024 年度利润分配所涉 及的差异化权益分派（以下简称"本次差异化权益分派"）相关事项出具本法律意 见。 本所根据《中华人民共和国公司法》 （以下简称"《公司法》"）、 《中华人民共 和国证券法》 （以下简称"《证券法》"）等现行法律、法规和规范性文件的规定以 及《株洲欧科亿数控精密刀具股份有限公司章程》 （以下简称"《公司章程》"）的 有关规定，按照律师行业公认的业务标准、道德规范和勤勉尽责精神，就公司本 次差异化权益分派相关事项出具本法律意见书。 为出具本法律意见书，本所特作如下声明： （一）本所依据我国法律、法规、地方政府及部门规章、规范性文件及中国 证监会 ...

湖南启元律师事务所 关于 株洲欧科亿数控精密刀具股份有限公司 差异化权益分派事项的 法律意见书 （一）本所依据我国法律、法规、地方政府及部门规章、规范性文件及中国 证监会、证券交易所的有关规定以及本法律意见书出具日以前已经发生或者存在 的事实发表意见。 （二）本所已严格履行了法定职责，遵循了勤勉尽责和诚实信用原则，对公 司本次激励计划相关事宜进行了充分的核查验证，保证本法律意见书不存在虚假 记载、误导性陈述及重大遗漏。 湖南省长沙市芙蓉区建湘路 393 号世茂环球金融中心 63 层 410000 电话：（0731）82953-778 传真：（0731）82953-779 网站：www.qiyuan.com 致：株洲欧科亿数控精密刀具股份有限公司 湖南启元律师事务所（以下简称"本所"）接受株洲欧科亿数控精密刀具股份 有限公司（以下简称"公司"或"欧科亿"）的委托，就公司 2024 年度利润分配所涉 及的差异化权益分派（以下简称"本次差异化权益分派"）相关事项出具本法律意 见。 本所根据《中华人民共和国公司法》（以下简称"《公司法》"）、《中华人民共 和国证券法》（以下简称"《证券法》"）等现行法律、法规和规范性 ...

证券代码：688308 证券简称：欧科亿 公告编号：2025-029 株洲欧科亿数控精密刀具股份有限公司 2024年年度权益分派实施公告 本公司董事会及全体董事保证公告内容不存在任何虚假记载、误导性陈述或 者重大遗漏，并对其内容的真实性、准确性和完整性依法承担法律责任。 重要内容提示： | 股权登记日 | 除权（息）日 | 现金红利发放日 | | --- | --- | --- | | 2025/7/16 | 2025/7/17 | 2025/7/17 | 一、通过分配方案的股东大会届次和日期 本次利润分配方案经公司2025 年 5 月 22 日的2024年年度股东大会审议通过。 二、分配方案 1.发放年度：2024年年度 2.分派对象： 截至股权登记日下午上海证券交易所收市后，在中国证券登记结算有限责任 公司上海分公司（以下简称"中国结算上海分公司"）登记在册的本公司全体股 东（公司回购专用证券账户除外）。 3.差异化分红送转方案： （1）差异化分红方案 根据公司 2024 年年度股东大会审议通过的《关于 2024 年度利润分配预案的 议案》，公司拟以实施权益分派股权登记日登记的总股本扣减公司回购专用证券 ...

Core Viewpoint - The company has successfully established a joint venture named "Oukeyi (Shandong) New Energy Technology Co., Ltd." and has completed the necessary business registration and obtained a business license [1] Group 1: Company Announcement - The board of directors and all directors of the company guarantee that the announcement contains no false records, misleading statements, or major omissions, and they bear legal responsibility for the authenticity, accuracy, and completeness of the content [1] - The joint venture was approved during the third board meeting and the eleventh supervisory meeting held on June 4, 2025 [1] Group 2: Joint Venture Details - The joint venture has a registered capital of RMB 50 million [1] - The establishment date of the joint venture is June 13, 2025 [1] - The registered address of the joint venture is located in the High-tech Electronic Industry Park, Tancheng County, Linyi City, Shandong Province [1] Group 3: Business Scope - The business scope includes research and development of emerging energy technologies, technical services, manufacturing and sales of photovoltaic equipment and components, and various sales and maintenance of electronic and mechanical equipment [1] - The joint venture will also engage in consulting services, engineering and technology research, and import-export activities [1]

Core Viewpoint - The company received an inquiry letter from the Shanghai Stock Exchange regarding its 2024 annual report, prompting a detailed response about its operational performance, revenue distribution, and business model adjustments in response to market conditions [1][2]. Group 1: Operational Performance - In 2024, the company's domestic revenue was 904 million yuan, a decrease of 6.51% year-on-year, while overseas revenue reached 209 million yuan, an increase of 49.22% [2][3]. - The domestic gross margin was 21.34%, down by 6.51 percentage points, and the overseas gross margin was 30.77%, down by 7.88 percentage points [2][3]. - The company has been innovating its sales model, promoting a comprehensive tool solution approach [2]. Group 2: Revenue and Gross Margin Analysis - The company provided a breakdown of revenue and gross margin by product type for the past three years, indicating that the overseas sales growth was primarily due to accelerated overseas channel development and the establishment of brand stores [3][5]. - The gross margin for domestic sales was lower due to a higher proportion of lower-margin products, while overseas sales were dominated by higher-margin CNC tool products [7][8]. Group 3: Sales Model and Market Strategy - The company has adopted a dual sales model of direct sales and distribution, with the distribution model yielding higher gross margins due to the sale of higher-margin CNC tools [9][10]. - The company is actively expanding its overseas market presence, establishing operational centers in Asia to enhance local marketing and service capabilities [5][6]. Group 4: Overall Solution Business Model - The overall solution business model focuses on providing customized cutting solutions, which includes a full range of products and technical services to optimize tool management for clients [12][14]. - The company has established a comprehensive quality assurance system and real-time monitoring of production and sales processes to enhance operational efficiency [12][13]. Group 5: Accounts Receivable and Credit Policy - The company's accounts receivable at the end of 2024 amounted to 416 million yuan, representing 36.91% of total revenue, which has been increasing due to slower payment progress from clients affected by macroeconomic conditions [21][22]. - The company maintains a cautious approach to bad debt provisions, aligning its policies with industry standards and ensuring sufficient coverage based on historical credit loss experiences [24].

Core Viewpoint - The company received an inquiry letter from the Shanghai Stock Exchange regarding its 2024 annual report, prompting a detailed response from its continuous supervision institution, Minsheng Securities, addressing various operational and financial aspects of the company. Group 1: Operational Performance - In 2024, the company's domestic revenue was 904 million yuan, a decrease of 6.51% year-on-year, while overseas revenue reached 209 million yuan, an increase of 49.22% year-on-year [2] - The domestic gross margin was 21.34%, down by 6.51 percentage points, and the overseas gross margin was 30.77%, down by 7.88 percentage points [2] - The company has been innovating its sales model, promoting comprehensive tool solutions, which has contributed to the changes in revenue and gross margin [2][3] Group 2: Revenue and Gross Margin Analysis - The company provided a breakdown of revenue and gross margin by product type for the past three years, indicating that the overseas sales growth was primarily due to accelerated overseas channel development and the establishment of local operational centers [3][4] - The company opened over 10 overseas brand stores from 2022 to 2024, achieving a compound annual growth rate of 65.97% in sales from these stores [3] - The gross margin for domestic sales was lower due to a higher proportion of lower-margin hard alloy products compared to higher-margin CNC tool products in overseas sales [6][7] Group 3: Sales Model and Margin Differences - The company reported that the gross margin for the distribution model was higher than that for the direct sales model, primarily due to the product structure differences, with CNC tools generally having higher margins than hard alloy products [8][9] - The company is actively promoting an overall solution business model, which, while having lower margins currently, is expected to enhance customer satisfaction and loyalty in the long term [10][13] Group 4: Accounts Receivable and Credit Policy - The company's accounts receivable at the end of 2024 amounted to 416 million yuan, an increase of 7.87% year-on-year, with accounts receivable and notes receivable accounting for 57.88% of total revenue [16][20] - The increase in accounts receivable as a percentage of revenue is attributed to slower payment progress from customers affected by macroeconomic conditions [20][21] - The company maintains a cautious approach to bad debt provisions, aligning with industry standards and ensuring sufficient coverage based on historical credit loss experiences [22]

民生证券股份有限公司 请公司：（1）区分境内外销售，按产品类型列示近三年收入及毛利率情况，说 明境外业务收入增长较大、境内外毛利率下滑较大、境外毛利率高于境内的原 因及合理性；（2）结合不同销售模式下的主要销售内容及其毛利率变化、市场 需求、竞争情况等，说明经销毛利率持续下滑并高于直销毛利率的原因及合理 性；（3）说明刀具整体解决方案的具体业务模式、内控管理制度和收入确认政 策，2024 年度相关业务收入、成本、毛利率情况，交付的产品中公司自产和外 购产品的类型、金额及占比，并说明该模式对公司自有品牌业务开展以及对数 控刀具产品整体业务毛利率的影响。 一、公司回复： （一）区分境内外销售，按产品类型列示近三年收入及毛利率情况，说明 境外业务收入增长较大、境内外毛利率下滑较大、境外毛利率高于境内的原因 及合理性。 关于株洲欧科亿数控精密刀具股份有限公司 2024 年度报告的 信息披露监管问询函回复的核查意见 株洲欧科亿数控精密刀具股份有限公司（以下简称"欧科亿"或"公司"）于近 日收到上海证券交易所科创板公司管理部下发的上证科创公函[2025]0220 号《关 于株洲欧科亿数控精密刀具股份有限公司 2024 年 ...

株洲欧科亿数控精密刀具股份有限公司 关于控股子公司投资设立合资公司完成工商登记并取得营 业执照的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性依法承担法律责任。 株洲欧科亿数控精密刀具股份有限公司（以下简称"公司"）于 2025 年 6 月 4 日召开第三届董事会第十四次会议和第三届监事会第十一次会议，审议通过了《关 于控股子公司与关联方共同投资设立合资公司暨关联交易的议案》，具体内容详见 公司于 2025 年 6 月 5 日在上海证券交易所网站（www.sse.com.cn）披露的《关于控 股子公司与关联方共同投资设立合资公司暨关联交易的公告》。 近日，该合资公司完成了工商设立登记手续并取得了郯城县行政审批服务局颁 发的《营业执照》，具体登记信息如下： 名称：欧科亿（山东）新能源科技有限公司 证券代码：688308 证券简称：欧科亿 公告编号：2025-028 注册资本：人民币 5,000 万元整 成立日期：2025 年 6 月 13 日 住所：山东省临沂市郯城县李庄镇郯城高科技电子产业园 C8 栋 经营范围：一般项目：新兴能源技术 ...