康美药业：将结合实际经营状况、现金流水平等因素综合考虑制订股东回报计划以回馈广大投资者

Group 1 - The core viewpoint of the article is that Kangmei Pharmaceutical plans to develop a shareholder return plan based on various factors including profit distribution conditions, actual operating status, cash flow levels, and future development needs [2] Group 2 - The company has indicated that it will consider multiple factors when formulating its shareholder return plan to reward investors [2]