均瑶健康: 国浩律师（上海）事务所关于湖北均瑶大健康饮品股份有限公司差异化分红事项之专项法律意见书

Core Viewpoint - The legal opinion letter confirms that Hubei Junyao Health Beverage Co., Ltd.'s differentiated dividend distribution plan for 2024 is compliant with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [1][5]. Group 1: Differentiated Dividend Application - The company plans to distribute cash dividends of 0.80 yuan per 10 shares (including tax), totaling 46,865,920 yuan (including tax) to shareholders, excluding shares repurchased [3][4]. - The company has completed the repurchase of 14,660,000 shares, which will not participate in the profit distribution [4]. Group 2: Calculation Basis for Differentiated Dividend - The total share capital of the company is 600,484,000 shares, with 585,824,000 shares participating in the distribution after excluding repurchased shares [4]. - The reference price for ex-dividend is calculated as 7.61 yuan per share based on the closing price of 7.69 yuan per share before the dividend distribution [4][5]. Group 3: Compliance and Impact - The impact of the differentiated dividend on the ex-dividend reference price is less than 1%, indicating minimal effect on the stock price due to the repurchased shares not participating in the dividend [5]. - The legal opinion concludes that the differentiated dividend distribution adheres to the Company Law, Securities Law, and other relevant regulations, ensuring the protection of shareholder interests [5].