福莱蒽特: 国浩律师（杭州）事务所关于杭州福莱蒽特股份有限公司差异化分红事项之专项法律意见书

Core Viewpoint - The legal opinion letter from Grandall Law Firm (Hangzhou) confirms that Hangzhou Fulaient Co., Ltd.'s differentiated dividend distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [4][5][6]. Group 1: Introduction and Legal Basis - Grandall Law Firm is qualified to provide legal opinions based on Chinese laws and regulations, ensuring the accuracy and completeness of the facts presented [2][3]. - The legal opinion is based on the current effective laws and regulations as of the date of issuance, and the firm has conducted thorough verification of the facts related to the differentiated dividend distribution [3][4]. Group 2: Reasons for Differentiated Dividend - The company has approved a share repurchase plan using its own or raised funds, which will not participate in profit distribution, leading to the need for a differentiated dividend distribution [5][6]. - The annual shareholders' meeting approved the profit distribution plan for 2024, which includes the differentiated dividend distribution [5]. Group 3: Differentiated Dividend Plan - The company will distribute a cash dividend of 0.1 yuan per share based on the total share capital minus the shares held in the repurchase account, resulting in 132,607,900 shares participating in the dividend distribution [5][6]. - The total share capital as of June 27, 2025, is 133,340,000 shares, with 732,100 shares excluded from profit distribution [5][6]. Group 4: Calculation Basis for Differentiated Dividend - The ex-dividend reference price is calculated based on the formula that considers the previous closing price and the cash dividend, with no change in circulating shares due to the nature of the differentiated dividend [6][7]. - The actual cash dividend received by shareholders is 0.1 yuan per share, leading to an ex-dividend reference price of 20.40 yuan per share [6][7]. Group 5: Conclusion - The legal opinion concludes that the differentiated dividend distribution is in compliance with the Company Law, Securities Law, and relevant regulations, ensuring no detriment to the company or its shareholders [7].