
Core Viewpoint - The company, Jin Guan Electric Co., Ltd., has approved a differentiated equity distribution plan for the fiscal year 2024, with a cash dividend accounting for 81.86% of the net profit attributable to shareholders [1][6]. Group 1: Differentiated Equity Distribution Plan - The profit distribution plan includes a cash dividend of 0.55 yuan per share, with a total of 135,623,509 shares participating in the distribution after excluding shares in the repurchase account [3][5]. - The total share capital of the company is 136,613,184 shares, with 989,675 shares (0.72% of total capital) held in the repurchase account, which will not participate in the profit distribution [2][3]. Group 2: Calculation Basis for Distribution - The reference price for ex-dividend trading is calculated as (previous closing price - cash dividend) / (1 + change in circulating shares ratio), with the circulating shares ratio being 0 since only cash dividends are distributed [3][5]. - The calculated ex-dividend reference price based on the previous closing price of 13.92 yuan per share is approximately 13.3740 yuan per share [4][5]. Group 3: Compliance and Verification - The company has committed not to undertake any actions that could alter the total share capital or the number of shares in the repurchase account from the application submission date until the equity distribution implementation date [6]. - The sponsor institution has verified that the differentiated equity distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and all shareholders [6].