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艾华集团: 湖南启元律师事务所关于湖南艾华集团股份有限公司差异化权益分派事项的法律意见书

Core Viewpoint - The legal opinion letter from Hunan Qiyuan Law Firm confirms that Hunan Aihua Group Co., Ltd.'s differentiated profit distribution plan complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [4][5][6]. Group 1: Reasons and Basis for the Differentiated Profit Distribution - The company approved a share repurchase plan on September 28, 2021, with a budget of between RMB 50 million and RMB 100 million, completing the repurchase of 2,350,743 shares by September 27, 2022, which accounted for 0.59% of the total share capital [2][3]. - The company plans to distribute a cash dividend of RMB 1.5 per 10 shares (tax included) based on the total share capital minus the shares in the repurchase account, with no stock dividends or capital reserve transfers [3][4]. Group 2: Details of the Profit Distribution Plan - As of June 18, 2025, the total share capital is 401,130,603 shares, and the shares eligible for profit distribution amount to 398,779,860 shares, leading to a total cash dividend distribution of RMB 59,816,979 (tax included) [4][5]. - The reference price for ex-dividend is calculated as the previous closing price minus the cash dividend, resulting in an ex-dividend reference price of RMB 14.56 per share [5]. Group 3: Conclusion - The legal opinion concludes that the differentiated profit distribution plan adheres to the Company Law, Securities Law, and relevant self-regulatory guidelines, confirming that it does not harm the interests of the company or its shareholders [4][6].