卫信康: 信达律师事务所关于西藏卫信康医药股份有限公司差异化权益分派事项的法律意见书

Core Viewpoint - The legal opinion letter issued by Guangdong Xinda Law Firm confirms the compliance of Tibet Weixin Pharmaceutical Co., Ltd.'s differentiated equity distribution plan for the 2024 profit distribution, ensuring that repurchased shares do not participate in the profit distribution [2][12]. Group 1: Differentiated Equity Distribution Plan - The company plans to distribute a cash dividend of 1.80 yuan (including tax) for every 10 shares to all shareholders, with a total share capital of 435,161,500 shares after deducting repurchased shares [8][9]. - As of the announcement date, the company has repurchased 2,826,700 shares, which will not participate in the profit distribution [9][12]. - The company will maintain the per-share distribution ratio even if the total share capital changes due to repurchases or other factors, with adjustments announced separately [8]. Group 2: Reasons for Differentiated Equity Distribution - The differentiated equity distribution is part of a broader strategy to enhance shareholder value and investor confidence, with a planned repurchase fund of no less than 15 million yuan and no more than 30 million yuan [8][9]. - The repurchase price is capped at 12.12 yuan per share, with a maximum duration of 12 months from the board's approval [8]. Group 3: Legal Compliance and Calculations - The legal opinion confirms that the differentiated equity distribution complies with relevant laws and regulations, including the Company Law and Securities Law [12][13]. - The calculation for the ex-rights and ex-dividend reference price is based on the formula that considers the cash dividend and the change in circulating shares, with the impact on the reference price being minimal [12][13].