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纳微科技: 中信证券股份有限公司关于苏州纳微科技股份有限公司差异化分红事项的核查意见
Zheng Quan Zhi Xing·2025-06-06 10:37

Core Viewpoint - The company, Suzhou Nanwei Technology Co., Ltd., is implementing a differentiated dividend distribution for the fiscal year 2024, which excludes shares repurchased for employee stock ownership plans from profit distribution [1][5]. Group 1: Reasons for Differentiated Dividend - The company approved a share repurchase plan on January 29, 2024, to buy back its A-shares for employee stock ownership or equity incentive plans [1]. - According to relevant regulations, shares repurchased will not participate in profit distribution, necessitating the differentiated dividend distribution for 2024 [1]. Group 2: Differentiated Dividend Plan - The company plans to distribute a cash dividend of 0.63 yuan (including tax) for every 10 shares to all shareholders, excluding shares in the repurchase account from this distribution [2]. - The total cash dividend amount is estimated to be 25,247,133.01 yuan (including tax) based on the number of shares eligible for distribution [2]. Group 3: Calculation Basis and Ex-Dividend Plan - The calculation for the ex-dividend reference price is based on the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio) [2]. - The actual cash dividend per share is calculated as 25,247,133.01 yuan divided by 400,748,143 shares, resulting in approximately 0.06300 yuan per share [2]. Group 4: Compliance and Verification - The differentiated dividend distribution meets the criteria that repurchased shares do not participate in profit distribution and the impact on the ex-dividend reference price is less than 1% [4]. - The sponsor, CITIC Securities, confirms that the distribution complies with relevant laws and regulations, and does not harm the interests of the company or its shareholders [5].