新风光: 浙江天册律师事务所关于新风光电子科技股份有限公司差异化权益分派事项的法律意见书

Group 1 - The core viewpoint of the legal opinion is that the differentiated equity distribution proposed by the company complies with relevant laws and regulations, and does not harm the interests of the company and its shareholders [7] - The company plans to distribute a cash dividend of 6.00 RMB per 10 shares (including tax) to all shareholders, with a total cash dividend amounting to approximately 83,239,654.80 RMB based on the share count as of March 31, 2025 [3][4] - The total share capital of the company is 139,950,000 shares, and after accounting for shares in the repurchase account, the number of shares eligible for profit distribution is 138,732,758 shares [3][4] Group 2 - The company has conducted a share buyback, increasing the number of shares in the repurchase account from 1,217,242 to 2,041,139 shares, which affects the number of shares eligible for profit distribution [4][5] - The adjusted total cash dividend amount based on the new share count is approximately 83,147,454.60 RMB, maintaining the cash dividend of 6.00 RMB per 10 shares [4][5] - The differentiated equity distribution does not involve stock dividends or capital reserve transfers, ensuring that the number of circulating shares remains unchanged [5][6] Group 3 - The legal opinion confirms that the shares in the repurchase account do not participate in the profit distribution, adhering to the principle of differentiated equity distribution [5][7] - The impact of the differentiated equity distribution on the ex-dividend reference price is minimal, with an absolute value impact of less than 1% [6][7] - The legal opinion concludes that the differentiated equity distribution does not violate the Company Law, Securities Law, or other relevant regulations [7]