洁特生物: 民生证券股份有限公司关于广州洁特生物过滤股份有限公司差异化分红事项的核查意见

Core Viewpoint - The company, Guangzhou Jiete Biological Filtration Co., Ltd., is implementing a differentiated dividend distribution plan for the year 2024, which is based on the number of shares available after accounting for shares repurchased and held in a special account [1][2][5]. Group 1: Reasons for Differentiated Dividend - The differentiated dividend is a result of the company's decision to repurchase shares using its own or raised funds, with a total repurchase amount between RMB 20 million and RMB 40 million, and a maximum repurchase price of RMB 19.36 per share [1][2]. - The repurchased shares will not participate in profit distribution, leading to the need for a differentiated dividend distribution plan [2][3]. Group 2: Dividend Distribution Plan - The company plans to distribute a cash dividend of RMB 0.73 per 10 shares (including tax) to all shareholders based on the total share capital minus the repurchased shares [2][3]. - The actual number of shares participating in the distribution is 137,632,306 shares, calculated from the total share capital of 140,363,220 shares after deducting the repurchased shares [3][4]. Group 3: Calculation Basis for Differentiated Dividend - The cash dividend per share is calculated based on the adjusted total share capital, and the reference price for ex-dividend trading is determined using the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio) [3][4]. - The impact of the differentiated dividend on the ex-dividend reference price is minimal, with an absolute value change of less than 1% [4]. Group 4: Verification Opinion - The sponsoring institution, Minsheng Securities, confirms that the differentiated dividend distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and all shareholders [5][6].