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耐科装备: 北京市天元律师事务所关于安徽耐科装备科技股份有限公司差异化分红事项的专项法律意见

Core Viewpoint - The legal opinion from Beijing Tianyuan Law Firm confirms that Anhui Naike Equipment Technology Co., Ltd.'s differentiated dividend distribution plan for 2024 complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [6]. Group 1: Differentiated Dividend Distribution - The company plans to distribute a cash dividend of 4.0 yuan (including tax) for every 10 shares and to increase capital by 4.0 shares for every 10 shares held, without issuing bonus shares [4][5]. - As of June 23, 2025, the company has repurchased 620,828 shares, accounting for 0.76% of the total share capital, which will not participate in the profit distribution and capital increase [4][5]. - The total share capital for the dividend distribution is calculated as 81,379,172 shares after excluding the repurchased shares, resulting in a total cash dividend of approximately 32.55 million yuan (including tax) and a capital increase of the same amount [5]. Group 2: Legal Basis and Compliance - The legal opinion is based on the Company Law, Securities Law, and relevant self-regulatory guidelines, confirming that the differentiated dividend distribution is legally sound [3][6]. - The law firm has verified the authenticity and completeness of the documents provided by the company, ensuring that the legal opinion is based on accurate information [2][3]. - The differentiated dividend distribution does not violate any laws or regulations and is in accordance with the company's articles of association [6]. Group 3: Impact on Stock Price - The reference price for ex-dividend trading is calculated based on the actual cash dividend and the change in circulating shares, with a minimal impact of less than 1% on the stock price [5][6]. - The calculated ex-dividend reference price is approximately 24.89 yuan per share based on actual distributions, indicating a slight adjustment due to the differentiated dividend [5][6].