Zheng Quan Zhi Xing·2025-06-18 10:45Group 1 - The core viewpoint of the article is that Citic Securities has conducted a special review of Jiangsu Weidao Nano Technology Co., Ltd.'s differentiated equity distribution plan, confirming its compliance with relevant laws and regulations [1][5] - The reason for the differentiated dividend distribution is linked to the company's share buyback plans, which involve using excess funds from the initial public offering and self-raised funds to repurchase shares for employee incentive plans [1][2] - The company has completed the first phase of share buybacks for 2024, with a total repurchase amount of no less than RMB 30 million [1][2] Group 2 - The differentiated equity distribution plan approved by the shareholders' meeting proposes a cash dividend of RMB 0.44 per 10 shares, excluding shares held in the repurchase account [2][3] - As of the date of the review, the total share capital of the company is 457,678,129 shares, with 3,705,500 shares deducted from the repurchase account for the dividend calculation [3][4] - Following the completion of the second phase of the restricted stock incentive plan, the total share capital increased to 461,157,283 shares, necessitating an adjustment in the total cash dividend amount [4][5] Group 3 - The calculation basis for the ex-dividend price is provided, indicating that the cash dividend will not affect the number of circulating shares since only cash dividends are distributed [4][5] - The differentiated equity distribution meets the criteria that shares repurchased into a special account do not participate in the distribution, and the impact on the ex-dividend reference price is less than 1% [5] - The sponsor's review concludes that the differentiated equity distribution plan complies with the Company Law, Securities Law, and relevant regulations, ensuring no harm to the interests of the company and its shareholders [5]