JINYU(SH:600201) Zheng Quan Zhi Xing·2025-06-19 10:46Core Viewpoint - The legal opinion letter addresses the differentiated equity distribution and special ex-rights and ex-dividend matters related to Jin Yu Biotechnology Co., Ltd.'s 2024 profit distribution plan, confirming its compliance with relevant laws and regulations [1][4]. Group 1: Reasons and Basis for the Differentiated Equity Distribution - The company plans to repurchase shares for employee stock ownership plans or equity incentives, which necessitates a differentiated equity distribution due to the difference in total shares eligible for profit distribution [2][3]. Group 2: Plan for Differentiated Equity Distribution - The company will distribute a cash dividend of 0.30 yuan (including tax) for every 10 shares to all shareholders, based on the total number of shares after deducting the repurchased shares from the total share capital [3][4]. Group 3: Calculation of the Differentiated Equity Distribution - The actual number of shares participating in profit distribution is 1,101,684,326 shares after deducting 18,684,900 repurchased shares from the total share capital of 1,120,369,226 shares [4][5]. - The reference price for ex-rights and ex-dividend is calculated to be approximately 7.45 yuan per share, with the impact of the differentiated equity distribution on the reference price being less than 1% [5]. Group 4: Conclusion Opinion - The legal opinion concludes that the differentiated equity distribution complies with the Company Law, Securities Law, and other relevant regulations, and does not harm the interests of Jin Yu Biotechnology Co., Ltd. and its shareholders [6].