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凯因科技: 广东信达律师事务所关于北京凯因科技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 Beijing Kain Technology Co., Ltd.'s differentiated equity distribution plan for the 2024 profit distribution, ensuring it aligns with relevant laws and regulations [1][7]. Group 1: Differentiated Equity Distribution Plan - The company plans to distribute a cash dividend of 50,230,618.50 yuan (including tax) to all shareholders, which is 35.28% of the net profit attributable to shareholders in the consolidated financial statements [4][5]. - The total number of shares eligible for the distribution is 167,435,395, after excluding 3,509,027 shares held in the company's repurchase account [4][6]. - The company will not conduct capital reserve transfers or issue bonus shares in this distribution [4]. Group 2: Reasons for Differentiated Equity Distribution - The company has approved a share repurchase plan using its own funds, with a total amount between 60 million yuan and 120 million yuan, and a repurchase price not exceeding 26 yuan per share [5][6]. - The repurchased shares will be used for employee stock ownership plans and must be transferred within three years after the announcement of the repurchase results [5][6]. Group 3: Compliance and Legal Basis - The differentiated equity distribution complies with the Company Law, Securities Law, and relevant self-regulatory guidelines, ensuring that shares held in the repurchase account do not participate in profit distribution [6][7]. - The legal opinion confirms that the distribution does not harm the interests of the company or its shareholders [8].