皖仪科技: 安徽天禾律师事务所关于安徽皖仪科技股份有限公司差异化分红事项的核查意见

Core Viewpoint - The company is conducting a differentiated profit distribution plan for the fiscal year 2024, which includes a cash dividend of 1.00 RMB per 10 shares for all shareholders, excluding shares held in the repurchase account [5][6]. Group 1: Reasons for Differentiated Profit Distribution - The company approved a share repurchase plan on November 15, 2023, using its own funds to buy back shares for employee stock ownership plans or convertible bonds [2][3]. - The total amount for the share repurchase was adjusted from a minimum of 25 million RMB to a minimum of 55 million RMB and a maximum of 105 million RMB [3][4]. - The repurchase period was extended to May 14, 2025, allowing for a longer timeframe to complete the buyback [3][4]. Group 2: Details of the Profit Distribution Plan - The company will distribute cash dividends based on a total share capital of 134,708,490 shares, deducting the repurchased shares, resulting in a base of 125,322,411 shares for the dividend calculation [6]. - The total cash dividend to be distributed amounts to approximately 12,532,241.10 RMB, including tax [6]. - The company plans to maintain the per-share distribution ratio even if the total share capital changes due to various corporate actions [6]. Group 3: Calculation Basis for the Profit Distribution - The company calculated the ex-dividend reference price using the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio) [7]. - The actual cash dividend per share for participating shareholders is approximately 0.10 RMB, with the ex-dividend reference price calculated to be around 21.90 RMB per share [9]. - The impact of the differentiated dividend on the ex-dividend reference price is less than 1%, indicating minimal effect on share value [9]. Group 4: Conclusion - The legal opinion confirms that the differentiated profit distribution complies with relevant laws and regulations, ensuring no harm to the company or its shareholders [7][8].