Core Viewpoint - The legal opinion letter from Shanghai Jintiancheng Law Firm confirms that Henan Shijia Photon Technology Co., Ltd.'s differentiated dividend distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [1][9]. Summary by Sections Differentiated Dividend Reason - The company will not distribute profits for shares held in the repurchase special account, leading to a differentiated dividend distribution for the 2024 fiscal year [4][5]. Differentiated Dividend Plan - The company plans to distribute a cash dividend of 0.60 yuan (including tax) for every 10 shares to all shareholders, based on the total share capital minus the shares in the repurchase account [6]. Calculation Basis for Differentiated Dividend - The total cash dividend to be distributed amounts to approximately 27,119,179.68 yuan (including tax), calculated based on the adjusted total share capital [6]. - The reference price for ex-dividend trading is calculated as 28.64 yuan per share, with a minimal impact on the stock price [8][9]. Conclusion Opinion - The legal opinion concludes that the differentiated dividend distribution is in accordance with the Company Law, Securities Law, and other relevant regulations, with no adverse effects on the company or shareholders [9].
仕佳光子: 上海市锦天城律师事务所关于河南仕佳光子科技股份有限公司差异化分红事项的法律意见书.pdf