Core Viewpoint - The legal opinion issued by Shanghai Jintiancheng Law Firm confirms that the differentiated dividend distribution plan proposed by Haierong Cold Chain Co., Ltd. for the year 2024 complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [8]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the company's 2024 annual profit distribution plan, which was approved at the shareholders' meeting [5]. - The total amount for the 2024 profit distribution is set at 210,648,472.65 CNY, with a per-share dividend of 0.50 CNY (including tax) for all shareholders, excluding shares held in the company's repurchase account [5][6]. - The company has completed the repurchase of 4,054,216 shares, accounting for 1.0492% of the total share capital, which will not participate in the profit distribution [5][6]. Group 2: Legal Compliance and Responsibilities - The law firm has conducted thorough verification and confirmed that the documents provided by the company are true, accurate, and complete, and that the legal opinion is based on applicable laws and regulations [2][4]. - The law firm emphasizes that the opinion is strictly for the purpose of the differentiated dividend distribution and cannot be used for any other purposes [4][8]. - The conclusion of the legal opinion states that the differentiated dividend distribution plan adheres to the Company Law, Securities Law, and relevant guidelines, ensuring the protection of shareholder interests [8].

国泰海通证券股份有限公司 关于上海骄成超声波技术股份有限公司 差异化分红事项的核查意见 国泰海通证券股份有限公司（以下简称"国泰海通"或"保荐机构"）作为 上海骄成超声波技术股份有限公司（以下简称"骄成超声"或"公司"）首次公 开发行股票并上市持续督导保荐机构，根据《中华人民共和国公司法》《中华人 《上海证券交易所上市公司自律监管指引第 7 号——回购股份》 民共和国证券法》 等相关法律、行政法规、部门规章及其他规范性文件的相关规定，对公司 2024 年度利润分配所涉及的差异化分红（以下简称"本次差异化分红"）相关事项进 行了审慎核查，并出具核查意见如下： 一、本次差异化分红的原因 公司于 2024 年 2 月 4 日召开第一届董事会第二十次会议，审议通过了《关 于以集中竞价交易方式回购公司股份方案的议案》，同意公司使用不低于人民币 股份，回购价格不超过 102.56 元/股，主要用于维护公司价值和股东权益，回购 期限为自公司董事会审议通过本次回购股份方案之日起 3 个月。 公司于 2024 年 7 月 18 日召开第二届董事会第三次会议，审议通过了《关于 以集中竞价交易方式回购公司股份方案的议案》，同意公司 ...

Core Viewpoint - The legal opinion letter from Grandway Law Offices confirms that the differentiated dividend distribution plan of Xinjiang Huijia Times Department Store Co., Ltd. complies with relevant laws and regulations, and it does not harm the interests of the company or its shareholders [1][6]. Group 1: Differentiated Dividend Distribution - The company plans to distribute a cash dividend of 0.05 yuan per share (including tax) to all shareholders based on a total share capital of 465,337,568 shares, resulting in a total cash dividend of approximately 23.27 million yuan [4][5]. - The differentiated dividend distribution is necessitated by the company's share repurchase plan, which prohibits the repurchased shares from participating in profit distribution [4][5]. Group 2: Legal Compliance and Verification - The law firm conducted thorough verification of the facts and documents related to the differentiated dividend distribution, ensuring that all materials are authentic, legal, and complete [2]. - The legal opinion asserts that the differentiated dividend distribution aligns with the Company Law, Securities Law, and relevant regulatory guidelines, confirming its legality and accuracy [2][6]. Group 3: Impact on Stock Price - The impact of the differentiated dividend on the stock's ex-dividend reference price is minimal, estimated to be less than 1% [6]. - The calculation of the ex-dividend reference price considers the cash dividend and the company's total share capital, indicating a slight adjustment due to the dividend distribution [5][6].

Group 1 - The core viewpoint of the article is that the company, Tai Ling Microelectronics (Shanghai) Co., Ltd., is implementing a differentiated dividend distribution plan for the fiscal year 2024, following a share buyback program [1][4]. - The company has approved a share buyback plan using part of the raised funds and its own funds, with a total buyback amount between RMB 75 million and RMB 150 million [1]. - As of the date of the verification opinion, the company has repurchased 4,242,687 shares, accounting for 1.76% of the total share capital, which will not participate in profit distribution [2]. Group 2 - The differentiated dividend plan proposes a cash dividend of RMB 2.05 per 10 shares (including tax), totaling RMB 48,482,674.05 (including tax) [2]. - The total share capital of the company is 240,743,536 shares, and after deducting the repurchased shares, the actual participating share capital for the dividend distribution is 236,500,849 shares [2]. - The adjusted cash dividend per share is calculated to be RMB 0.205, maintaining the total distribution amount unchanged [2][3]. Group 3 - The sponsor institution, Guotou Securities, has verified that the differentiated dividend distribution complies with relevant laws and regulations, and does not harm the interests of the company or its shareholders [4].

Core Viewpoint - The legal opinion letter issued by Jiangxi Qiu Zheng Wo De Law Firm confirms that Jiangxi Lian Chuang Optoelectronics Co., Ltd.'s differentiated dividend distribution for 2024 complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [5]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is necessitated by the company's share repurchase plan, which involves using self-owned or self-raised funds to repurchase shares for cancellation, thus affecting the total share capital [2][3]. - The company plans to distribute cash dividends of 0.54 yuan per 10 shares (including tax) to all shareholders, based on a total share count of 453,401,050 shares after excluding repurchased shares [3][4]. Group 2: Impact on Share Price - The differentiated dividend distribution will not change the number of circulating shares, resulting in a circulation share change ratio of 0, and thus the reference price for ex-dividend will be calculated without affecting the share price significantly [4]. - The calculated ex-dividend reference price is 61.126 yuan per share, indicating that the impact of the share repurchase on the ex-dividend reference price is minimal, remaining below 1% [4]. Group 3: Legal Compliance - The legal opinion asserts that the differentiated dividend distribution adheres to the Company Law, Securities Law, and other relevant regulations, confirming that it does not harm the interests of the company or its shareholders [5].

国浩律师（上海）事务所 关于东方证券股份有限公司 致：东方证券股份有限公司 （以下简称"《公司法》"）、 《中华人民共和国证券法》（以下简称"《证券法》"）、《上市公司股份回购 规则》（以下简称"《回购规则》"）、《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"《监管指引第 7 号》"）、《上海证券交 易所股票上市规则》（以下简称"《上市规则》"）、《上海证券交易所交易规 则》（以下简称"《交易规则》"）等法律、法规和规范性文件以及《东方证券 股份有限公司章程》（以下简称"《公司章程》"）的规定，就公司 2024 年度 利润分配所涉及的差异化权益分派特殊除权除息处理（以下简称"2024 年度差 异化分红"或"本次差异化分红"）相关事项出具本法律意见书。 按照律师行业公认的业务标准、道德规范和勤勉尽责的精神，本所律师依据 本法律意见书出具日以前已发生或存在的事实和现行法律、法规和规范性文件的 规定以及《公司章程》的有关规定发表法律意见，并声明如下： 据《公司法》《证券法》《回购规则》《监管指引第 7 号》《上市规则》《交易 规则》等相关法律、法规及规范性文件的规定及本法律意见书出具日前 ...

Group 1 - The core viewpoint of the article is that Hailun Securities has conducted a review of Hailun Bond's differentiated dividend distribution for the year 2024, confirming its compliance with relevant laws and regulations [1][3]. - The reason for the differentiated dividend distribution is due to the company's share repurchase plan, which involved repurchasing shares at a total amount between RMB 50 million and RMB 100 million, with a maximum repurchase price of RMB 22.00 per share, later adjusted to RMB 21.52 per share [1][2]. - As of December 12, 2023, the company repurchased a total of 3,309,400 shares through centralized bidding [1]. Group 2 - The company held a shareholders' meeting on May 8, 2025, where it approved a profit distribution plan that involves distributing a cash dividend of RMB 1.50 per 10 shares to all shareholders, excluding shares held in the repurchase account [2][3]. - The calculation for the differentiated dividend distribution is based on the total number of shares eligible for distribution, which excludes the repurchased shares, resulting in a total of 201,925,837 shares participating in the distribution [3][4]. - The impact of the differentiated dividend distribution on the ex-dividend reference price is minimal, calculated to be approximately 0.02% [4]. Group 3 - The review by the sponsor institution concluded that the differentiated dividend distribution does not harm the interests of the company or its shareholders, adhering to all relevant legal and regulatory requirements [4].

Core Viewpoint - The company is implementing a differentiated dividend distribution plan for the fiscal year 2024, which is compliant with relevant laws and regulations, ensuring that the interests of the company and all shareholders are not harmed [8][9]. Group 1: Reasons for Differentiated Dividend - The company has approved a share repurchase plan, intending to use between RMB 15 million and RMB 30 million to repurchase its A-shares within 12 months [2][3]. - As of April 15, 2024, the company has repurchased 439,897 shares at a total cost of approximately RMB 29.99 million [3]. - By August 27, 2024, the company had repurchased an additional 466,117 shares at a cost of approximately RMB 19.99 million [4]. Group 2: Differentiated Dividend Plan - The company plans to distribute a cash dividend of RMB 3.50 per 10 shares (including tax) to all shareholders, excluding shares held in the repurchase account [5][6]. - The total number of shares eligible for the dividend distribution is 59,859,063, resulting in a total cash dividend payout of approximately RMB 20.95 million [5][6]. - The company will maintain the cash dividend amount per share even if the total share capital changes before the dividend distribution date [5]. Group 3: Compliance and Calculation Basis - The differentiated dividend distribution is in accordance with the provisions that shares in the repurchase account do not participate in profit distribution [6][7]. - The impact of the differentiated dividend on the ex-dividend reference price is calculated to be less than 1% [7]. - The company’s differentiated dividend plan meets the legal requirements and does not harm the interests of the company or its shareholders [8][9].

Core Viewpoint - The legal opinion issued by Jindu Law Firm confirms that the differentiated dividend distribution plan proposed by Jinan Hengyu Environmental Technology Co., Ltd. complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [4][5][6]. Group 1: Differentiated Dividend Application - The reason for the differentiated dividend application is based on the company's share repurchase plan, which was approved by the board on April 26, 2022, with a repurchase amount between RMB 10 million and RMB 20 million [4]. - As of May 31, 2025, the total number of shares is 80,010,733, with 609,464 shares repurchased, leading to a discrepancy in the total shares eligible for profit distribution [4][5]. Group 2: Differentiated Dividend Plan - The proposed dividend distribution plan for 2024 includes a cash dividend of RMB 0.88 per 10 shares (tax included), calculated based on the total shares minus the repurchased shares [4][5]. - The total cash dividend to be distributed amounts to RMB 6,987,311.67 (tax included) [4]. Group 3: Calculation of Dividend Indicators - The actual participating share count for the dividend distribution is 79,401,269 shares after excluding the repurchased shares [5]. - The reference price for ex-dividend is calculated as (previous closing price - cash dividend) / (1 + change in circulating shares ratio), with the calculated reference price being approximately RMB 16.6727 per share [5]. - The impact of the differentiated dividend on the reference price is minimal, calculated at approximately 0.0042% [5]. Group 4: Conclusion - The legal opinion concludes that the differentiated dividend distribution plan adheres to the Company Law, Securities Law, Repurchase Rules, and Regulatory Guidelines, ensuring no detriment to the company or its shareholders [4][5].

王 北京德和衡律师事务所 关于 广东富信科技股份有限公司 差异化分红事项之 专项法律意见书 德和衡证律意见（2025）第 00259 号 二零二五年六月 北京德和衡律师事务所 关于广东富信科技股份有限公司 差异化分红事项之专项法律意见书 德和衡证律意见（2025）第 00259 号 致：广东富信科技股份有限公司 北京德和衡律师事务所（以下简称"本所"）接受广东富信科技股份有限公司 （以下简称"公司"或"贵公司"）的委托，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《回购股 份指引》）等法律、法规及规范性文件以及《广东富信科技股份有限公司章程》 （以下简称《公司章程》）就公司 2024 年度利润分配所涉及的差异化事项（以 下简称"本次差异化分红"）出具本法律意见书。 本所在出具本法律意见书之前已得到公司的保证，即公司提供给本所律师的 所有文件及相关资料均是真实的、完整的、有效的，无任何隐瞒、遗漏和虚假之 处，文件资料为副本、复印件的内容均与正本或原件相符，提交给本所的各项文 件的 ...