Core Points - The company Shanghai Yongmaotai Automotive Technology Co., Ltd. has announced a cash dividend distribution of 0.039 yuan per share for the fiscal year 2024, approved at the shareholders' meeting on May 16, 2025 [2][3] - The total number of shares eligible for the dividend distribution is 329,539,972 shares, resulting in a total cash dividend payout of approximately 12.85 million yuan (including tax) [3][6] - The dividend distribution will exclude shares held in the company's repurchase account, in accordance with relevant regulations [3][7] Dividend Distribution Plan - The cash dividend of 0.039 yuan per share will be distributed to shareholders registered with the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, as of the close of trading on the day before the equity registration date [2][3] - The distribution will not include any stock dividends or capital increases from reserves [3] - The reference price for the ex-dividend will be calculated based on the last closing price minus the cash dividend [4][6] Taxation Details - Individual shareholders holding shares for more than one year will be exempt from personal income tax on the dividend, while those holding for one year or less will have tax withheld upon sale of the shares [8] - For qualified foreign institutional investors (QFII), a 10% withholding tax will apply, resulting in a net cash dividend of 0.0351 yuan per share [9] - Other institutional investors are responsible for their own tax obligations, with the company not withholding any taxes on their behalf [9][10]

上海市通力律师事务所 关于上海永茂泰汽车科技股份有限公司 差异化分红事项之专项法律意见书 致: 上海永茂泰汽车科技股份有限公司 上海市通力律师事务所(以下简称"本所")接受上海永茂泰汽车科技股份有限公司(以下 简称"永茂泰"或"公司")的委托, 指派本所张征轶律师、韩政律师(以下合称"本所律师") 根据《中华人民共和国公司法》(以下简称"《公司法》")、《中华人民共和国证券法》(以 下简称"《证券法》")、《上海证券交易所上市公司自律监管指引第 7 号——回购股份》(以 下简称"《自律监管指引》")等法律、法规及规范性文件(以下简称"法律、法规及规范性 文件", 该等法律、法规及规范性文件不包括香港特别行政区、澳门特别行政区和台湾地区 的法律法规)以及《上海永茂泰汽车科技股份有限公司章程》(以下简称"《公司章程》") 的规定, 就永茂泰 2024 年度利润分配所涉及的差异化分红特殊除权除息处理(以下简称"本 次差异化分红")相关事项出具法律意见。 为出具本法律意见书, 本所律师已经严格履行法定职责, 遵循了勤勉尽责和诚实信用原 则, 对永茂泰本次差异化分红所涉及的相关材料及有关事项进行了必要的核查验证, 并就 ...

Core Viewpoint - The legal opinion issued by Guangdong Hosheng Law Firm confirms that Guangzhou Baiyun Electric Equipment 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 [10]. Summary by Sections Company's Dividend Distribution Plan - The company plans to distribute a cash dividend of 1.00 yuan (including tax) for every 10 shares held, with no stock dividends or capital reserve transfers [4][5]. Basis for Special Ex-Dividend Treatment - The company intends to use between 20 million yuan and 30 million yuan of its own funds to repurchase shares at a price not exceeding 15.63 yuan per share, with a repurchase period of 12 months from the approval date [4][5]. Details of the Differentiated Dividend Plan - The total share capital is 492,559,946 shares, with 2,526,438 shares repurchased, resulting in a base of 490,033,508 shares for the cash dividend distribution [5][6]. Calculation of Ex-Dividend Price - The ex-dividend reference price is calculated as (previous closing price - cash dividend) ÷ (1 + change in circulating shares ratio). The actual cash dividend per share is 0.1000 yuan, leading to an ex-dividend reference price of approximately 9.3700 yuan per share [6][8]. Impact of the Differentiated Dividend on Ex-Dividend Price - The impact of the differentiated dividend on the ex-dividend reference price is minimal, with an absolute value change of less than 1% [8][9]. Conclusion - The legal opinion concludes that the differentiated dividend distribution aligns with the Company Law, Securities Law, and other relevant regulations, ensuring the protection of the interests of the company and all shareholders [10].

Group 1 - The company has approved a differentiated dividend distribution plan for the year 2024, which includes a cash dividend of 1.70 yuan per 10 shares for all shareholders, without any stock distribution or capital reserve conversion [2][3] - The total number of shares eligible for the dividend distribution, after deducting the repurchased shares, is 85,481,889 shares, resulting in a total cash dividend payout of approximately 14.53 million yuan [2][3] - The company completed its share repurchase plan, acquiring a total of 2,746,541 shares in August 2023 and an additional 1,631,470 shares by July 2024 [1][2] Group 2 - The company’s repurchased shares do not have rights to profit distribution, necessitating a special treatment for the dividend distribution due to discrepancies in total share capital [2][3] - The reference price for the ex-dividend date is calculated based on the closing price prior to the dividend distribution, which was 33.31 yuan per share, adjusted for the cash dividend [3][4] - The impact of the differentiated dividend distribution on the ex-dividend reference price is minimal, with an absolute value of impact being less than 1% [4] Group 3 - The sponsor institution has conducted a thorough review and confirmed that the differentiated dividend distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [4]

Group 1 - The core viewpoint of the article is that the company is implementing a differentiated dividend distribution plan due to the repurchase of shares that do not participate in profit distribution [2][5]. - The company completed the repurchase of 18,225,976 shares, accounting for 1.5020% of the total share capital, which will be used to reduce registered capital [2][3]. - The total share capital as of the date of the legal opinion is 1,207,166,838 shares, with the actual participating share capital for profit distribution being 1,188,940,862 shares after excluding the repurchased shares [4][5]. Group 2 - The differentiated dividend plan approved at the 2024 annual general meeting proposes a cash dividend of 1.50 yuan per 10 shares, totaling 177,821,624 yuan (including tax) [3][4]. - The reference price for ex-dividend is calculated as 9.83 yuan per share, with the cash dividend having a minimal impact on the ex-dividend reference price [4][5]. - The legal opinion concludes that the differentiated dividend distribution complies with relevant laws and regulations, and does not harm the interests of the company or all shareholders [5].

Core Viewpoint - The company is implementing a differentiated dividend distribution plan for the fiscal year 2024, which includes a cash dividend distribution to shareholders based on the adjusted total share capital after accounting for share buybacks and stock incentive plans [1][3][4]. Group 1: Reasons for Differentiated Dividend - The company has approved a share buyback plan using its own funds through the Shanghai Stock Exchange, completing the buyback of 578,556 shares by February 14, 2023 [1]. - The differentiated dividend distribution is linked to the company's performance and the results of its stock incentive plan, which did not meet the performance criteria for the second vesting period [3][4]. Group 2: Dividend Distribution Plan - The proposed dividend distribution for 2024 is a cash dividend totaling approximately 71.81 million yuan (including tax), calculated based on 119,689,836 shares eligible for distribution after deducting the shares in the buyback account [3][4]. - The company will not issue bonus shares or convert capital reserves into share capital, and any changes in total share capital before the dividend record date will lead to adjustments in the total dividend amount while maintaining the per-share dividend amount [3][4]. Group 3: Adjustments to Dividend Amount - The company plans to repurchase and cancel 81,000 shares of the first category of restricted stock that have not yet been released, which will reduce the total share capital to 120,304,261 shares [4]. - Following the adjustments, the total number of shares eligible for the dividend distribution will be 119,609,424 shares, and the company will maintain the principle of adjusting the total dividend amount while keeping the per-share dividend unchanged [4]. Group 4: Ex-Dividend Treatment - The company will calculate the ex-dividend reference price based on the actual cash dividend distribution and the changes in share capital, ensuring compliance with the relevant regulations [5]. - The impact of the differentiated dividend distribution on the ex-dividend reference price is minimal, with an absolute value of impact below 1% based on the stock price on June 9, 2025 [5]. Group 5: Sponsor Institution's Review - The sponsor institution has reviewed the differentiated dividend distribution and concluded that it complies with relevant laws and regulations, ensuring that it does not harm the interests of the company or its shareholders [6].

Core Viewpoint - The legal opinion letter from Beijing Zhonglun (Shenzhen) Law Firm confirms the legality and compliance of the differentiated dividend distribution plan proposed by Mingyang Smart Energy Group Co., Ltd for the fiscal year 2024, ensuring it does not harm the interests of the company and its shareholders [1][6]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the company's decision to repurchase shares for equity incentives, with a total of 89,813,484 shares repurchased through centralized bidding [3][4]. - As of June 3, 2025, the total number of shares held in the repurchase account is 121,119,984 shares, which will not participate in the profit distribution for 2024 [4][5]. - The proposed cash dividend is set at 0.3041 yuan per share (including tax), leading to a total distribution of approximately 653,929,561.16 yuan (including tax) based on the adjusted share count [5][6]. Group 2: Legal Compliance and Verification - The law firm conducted a thorough review of the relevant documents and confirmed the authenticity and completeness of the information provided by the company [2][3]. - The legal opinion asserts that the differentiated dividend distribution complies with the Company Law, Securities Law, and other relevant regulations, ensuring no detriment to the company or its shareholders [6][7]. - The calculation of the ex-dividend reference price is based on the last closing price and the cash dividend, with the impact on the reference price being less than 1% [6].

Core Viewpoint - The legal opinion letter from Shanghai Jintiancheng Law Firm addresses the differentiated dividend distribution plan for Anzheng Fashion Group Co., Ltd. for the year 2024, confirming its compliance with relevant laws and regulations [1][7]. Group 1: Reasons for Differentiated Dividend - The company has repurchased a total of 6,730,060 shares from March 12, 2019, to February 5, 2020, and an additional 2,018,300 shares from December 2021 to December 2022, which are currently held in a dedicated repurchase account [2][3]. - Due to the remaining shares from the repurchase that were not utilized within the stipulated 36 months, the company plans to change the purpose of these shares from employee stock ownership to cancellation and reduction of registered capital [4]. Group 2: Differentiated Dividend Plan - The company proposes a cash dividend of 1.00 yuan (including tax) for every 10 shares based on the total share capital minus the repurchased shares [5]. - The total share capital as of the date of the legal opinion is 389,034,500 shares, with 3,888,340 shares in the repurchase account, resulting in 385,146,160 shares eligible for the dividend distribution [5]. Group 3: Calculation Basis for Differentiated Dividend - The calculation for the ex-dividend reference price is based on the formula: (previous closing price - cash dividend) ÷ (1 + change in circulating shares ratio) [5][6]. - The actual ex-dividend reference price calculated is 7.30 yuan per share, with a minimal impact on the stock price due to the differentiated dividend distribution [6]. Group 4: Conclusion - The legal opinion concludes that the differentiated dividend distribution complies with the Company Law, Securities Law, and relevant self-regulatory guidelines, ensuring no harm to the interests of the company and its shareholders [7].

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].

创板上市公司自律监管指引第 1 号——规范运作》、 《上海证券交易所上市公司自 招商证券股份有限公司 关于昆山国力电子科技股份有限公司 差异化分红事项的核查意见 招商证券股份有限公司（以下简称"招商证券"、"保荐人"）作为昆山国力 电子科技股份有限公司（以下简称"国力股份"、"公司"）持续督导的保荐人， 根据《中华人民共和国公司法》、 《中华人民共和国证券法》、 《上海证券交易所科 律监管指引第 7 号——回购股份》等相关法律法规、规范性文件及上海证券交易 所日常监管要求，对国力股份差异化分红事项进行了核查，核查情况如下： 一、本次差异化分红的原因 以集中竞价交易方式回购公司股份方案的议案》，同意公司使用自有资金和回购 专项贷款以集中竞价交易方式回购公司股份，用于员工持股计划和/或股权激励。 具体内容详见公司分别于2025年3月26日、2025年4月3日在上海证券交易所网站 披露的《昆山国力电子科技股份有限公司关于以集中竞价交易方式回购股份的预 案》（公告编号：2025-004）、《昆山国力电子科技股份有限公司关于以集中竞 价交易方式回购股份的回购报告书》（公告编号：2025-009）。 本次回购股份方案仍在 ...