多伦科技: 北京市中伦律师事务所关于多伦科技股份有限公司差异化分红事项的法律意见书

Core Viewpoint - The legal opinion letter confirms that the differentiated dividend distribution plan of Duolun Technology Co., Ltd. complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [4][7]. Group 1: Differentiated Dividend Application - On February 19, 2020, the board of directors approved a plan to repurchase shares through centralized bidding on the Shanghai Stock Exchange, with a total repurchase fund of no less than RMB 30 million and no more than RMB 60 million, at a maximum price of RMB 10 per share, within a six-month implementation period [4][5]. - As of August 19, 2020, the company completed the share repurchase plan, acquiring a total of 4,000,000 shares, which accounted for a certain percentage of the total share capital [5]. Group 2: Differentiated Dividend Plan - On May 28, 2021, the annual general meeting approved a cash dividend distribution of RMB 0.05 per share (tax included) to all shareholders, with a total share capital of 25,000,131 shares, excluding 4,990,000 shares that do not participate in the profit distribution [5][6]. - The actual number of shares participating in the distribution is 20,940,131 shares, leading to a total cash dividend distribution calculation based on the remaining shares [6]. Group 3: Impact on Share Price - The actual ex-dividend reference price is calculated as (previous closing price - cash dividend) / (1 + change in circulating shares), resulting in an ex-dividend reference price of approximately RMB 8.05 per share [6]. - The impact of the differentiated dividend distribution on the ex-dividend reference price is minimal, with an absolute value of impact below 1% [7]. Group 4: Legal Compliance - The legal opinion asserts that the differentiated dividend distribution aligns with the Company Law, Securities Law, Repurchase Rules, and other relevant regulations, confirming no detriment to the interests of the company and its shareholders [7].