差异化分红

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海天瑞声: 北京市天元律师事务所关于北京海天瑞声科技股份有限公司差异化分红事项的专项说明
Zheng Quan Zhi Xing· 2025-06-20 09:37
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].
恒誉环保: 北京市金杜(济南)律师事务所关于济南恒誉环保科技股份有限公司差异化分红的专项法律意见
Zheng Quan Zhi Xing· 2025-06-20 08:54
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].
富信科技: 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
Zheng Quan Zhi Xing· 2025-06-20 08:54
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 ...
富信科技: 广东富信科技股份有限公司2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-06-20 08:20
Core Points - The company has approved a differentiated dividend distribution plan, proposing a cash dividend of RMB 0.35 per share [1][2][3] - The total number of shares eligible for the dividend distribution is 88,218,814 shares after excluding shares in the company's repurchase account [2][3] - The total cash dividend to be distributed amounts to approximately RMB 30.88 million (including tax) [2][3] Dividend Distribution Details - The cash dividend distribution will not include capital reserve transfers or stock dividends [2] - The ex-dividend date, record date, and payment date will be specified in the announcement [3] - The calculation for the ex-dividend reference price is based on the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio) [2][3] Tax Implications - For individual shareholders holding shares for over one year, the dividend income is exempt from personal income tax, resulting in a net cash dividend of RMB 0.35 per share [4][5] - For shares held for less than one year, the company will not withhold personal income tax at the time of distribution, but tax will be calculated and withheld upon the sale of the shares [4][5] - For qualified foreign institutional investors (QFII), a withholding tax of 10% will apply, resulting in a net cash dividend of RMB 0.315 per share [5][6]
高华科技: 高华科技2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-06-20 08:18
Core Viewpoint - Nanjing Gaohua Technology Co., Ltd. has announced a differentiated cash dividend plan, distributing a cash dividend of RMB 0.20 per share, approved at the 2024 annual general meeting held on May 23, 2025 [1][2]. Dividend Distribution Plan - The company will distribute a cash dividend of RMB 2 for every 10 shares held, with a total of 183,816,329 shares eligible for the distribution after excluding shares held in the company's repurchase account [2][3]. - The total cash dividend to be distributed amounts to approximately RMB 36.76 million, calculated based on the eligible shares [2]. Relevant Dates - Key dates for the dividend distribution include the record date, ex-dividend date, and the cash dividend payment date, which are specified in the announcement [3]. Implementation of Distribution - Shares held in the company's repurchase account will not participate in the profit distribution [3]. - Cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders registered by the record date [3]. Taxation Policies - For individual shareholders holding unrestricted shares for over one year, the cash dividend is exempt from personal income tax, resulting in a net distribution of RMB 0.20 per share [4]. - For shares held for less than one year, the company will not withhold tax at the time of distribution; instead, tax will be calculated based on the holding period when the shares are sold [4]. - Qualified Foreign Institutional Investors (QFIIs) will have a 10% withholding tax applied to the dividends received, resulting in a net cash dividend of RMB 0.18 per share [6].
优利德: 长城证券股份有限公司关于优利德科技(中国)股份有限公司差异化分红事项的核查意见
Zheng Quan Zhi Xing· 2025-06-19 10:59
Core Viewpoint - The report outlines the differentiated dividend distribution plan of Youlide Technology (China) Co., Ltd., confirming compliance with relevant laws and regulations, and indicating that the plan does not harm the interests of the company and its shareholders [5]. Group 1: Reasons for Differentiated Dividend - The differentiated dividend is due to the company's decision to adjust the total cash dividend amount for the 2024 fiscal year, as announced on May 17, 2025 [1]. - The company has completed the registration of an additional 499,051 shares, increasing the total share capital from 111,281,997 shares to 111,781,048 shares [1]. Group 2: Dividend Distribution Plan - The company plans to distribute a cash dividend of 10.00 yuan (including tax) for every 10 shares held, resulting in a total cash dividend distribution of 111,036,148 yuan (including tax) [2]. - The actual number of shares participating in the profit distribution is 111,036,148 shares after excluding 744,900 shares held in the repurchase account [2]. Group 3: Calculation Basis for Dividend Distribution - The reference price for ex-dividend trading is calculated using the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio) [3]. - With a closing price of 34.20 yuan on May 21, 2025, the calculated cash dividend per share is approximately 1.0 yuan, resulting in an ex-dividend reference price of 33.20 yuan per share [3][4]. - The impact of the differentiated dividend on the ex-dividend reference price is negligible, remaining below 1% [4]. Group 4: Sponsor Institution's Review Opinion - The sponsor institution, Changcheng Securities, confirms that the differentiated dividend distribution complies with the Company Law, Securities Law, and other relevant regulations, ensuring no harm to the interests of the company and its shareholders [5].
四方科技: 四方科技集团股份有限公司2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-06-19 10:21
Core Points - The company has announced a cash dividend of 0.236 CNY per share for its shareholders [1][6] - The dividend distribution plan was approved at the annual general meeting held on May 19, 2025 [1][2] - The record date for the dividend is June 26, 2025, with the ex-dividend date and payment date both set for June 27, 2025 [2][4] Dividend Distribution Details - The company will distribute a cash dividend of 2.36 CNY for every 10 shares held, with no stock dividends or capital reserve transfers [1][2] - The total share capital of the company is 309,441,175 shares, and the cash dividend amount is approximately 71,433,522.88 CNY (including tax) [2][3] - The calculation for the ex-dividend reference price will be based on the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio), with the circulating shares ratio being 0 for this distribution [2][3] Tax Implications - For individual shareholders holding shares for over one year, the dividend income is exempt from personal income tax [6][7] - For shares held for less than one year, the tax will be calculated upon the sale of the shares, with a tax rate of 20% for holdings of one month or less, and 10% for holdings between one month and one year [6][7] - For qualified foreign institutional investors (QFII), the net dividend after tax will be 0.2124 CNY per share [7]
亨通光电: 申万宏源证券承销保荐有限责任公司关于江苏亨通光电股份有限公司差异化分红事项的核查意见
Zheng Quan Zhi Xing· 2025-06-19 10:01
申万宏源证券承销保荐有限责任公司 股东回报规划》的规定,对亨通光电 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,核查情况如下: 一、本次差异化分红的原因 监事会第二十四次会议,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,拟以自有资金回购公司股份。截至 2023 年 12 月 20 日,亨通光电 实际回购公司股份 8,436,800 股,支付的总金额 9,999.03 万元(不含交易费用), 回购方案实际执行情况与原披露的回购方案不存在差异,本次回购股份方案已实 施完毕。 事会第二十八次会议,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,拟以自有资金回购公司股份。截至 2025 年 1 月 14 日,亨通光电实际回 购公司股份 14,168,695 股,支付的总金额 15,561.22 万元(不含交易费用),回购 方案实际执行情况与原披露的回购方案不存在差异,本次回购股份方案已实施完 毕。 关于江苏亨通光电股份有限公司 差异化分红事项的核查意见 申万宏源证券承销保荐有限责任公司(以下简称"保荐机构")作为江苏亨 通光电股份有限 ...
贵州三力: 北京中伦关于贵州三力制药股份有限公司差异化分红事项的法律意见书
Zheng Quan Zhi Xing· 2025-06-19 10:01
Core Viewpoint - Guizhou Sanli Pharmaceutical Co., Ltd. is implementing a differentiated dividend distribution plan due to the repurchase of shares and the cancellation of certain restricted stocks, ensuring compliance with relevant laws and regulations [2][7]. Group 1: Reasons for Differentiated Dividend - The company plans to repurchase and cancel 60,000 restricted stocks from one employee who no longer qualifies for the incentive program due to resignation [3]. - Additionally, 732,000 restricted stocks from seven employees will be repurchased and canceled as the company's performance did not meet the conditions for the third release period of the 2021 incentive plan [3]. Group 2: Dividend Distribution Plan - The total share capital of the company is 409,802,216 shares, and the company will distribute a cash dividend of 3.40 yuan (including tax) for every 10 shares to eligible shareholders, adjusting the total distribution amount accordingly due to the repurchased shares [5][6]. - The total cash dividend to be distributed amounts to 137,638,805.44 yuan (including tax) [5]. Group 3: Calculation Basis for Differentiated Dividend - As of May 29, 2024, the closing price of the company's shares was 12.02 yuan per share, with a total of 4,982,200 shares in the repurchase account [6]. - The reference price for ex-dividend is calculated to be approximately 11.68 yuan per share, with a minimal impact of 0.0351% on the reference price due to the differentiated dividend distribution [6][7]. Group 4: Legal Compliance and Conclusion - The legal opinion confirms that the differentiated dividend distribution complies with the Company Law, Securities Law, and relevant regulations, and does not harm the interests of the company or its shareholders [7].
明志科技: 远闻(上海)律师事务所关于苏州明志科技股份有限公司差异化分红事项的法律意见书
Zheng Quan Zhi Xing· 2025-06-19 10:01
Core Viewpoint - The legal opinion letter from Yuanwen (Shanghai) Law Firm confirms the legality and compliance of Suzhou Mingzhi Technology Co., Ltd.'s differentiated dividend distribution for the fiscal year 2024, ensuring it aligns with relevant laws and regulations [1][8]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is necessitated by the company's repurchased shares, which do not participate in profit distribution as per the relevant laws and regulations [4][5]. - The company plans to distribute a cash dividend of 4.50 yuan per 10 shares (including tax), excluding the 534,750 shares held in the repurchase account from this distribution [5][6]. - The total number of shares eligible for profit distribution is calculated to be 123,421,322 shares after excluding the repurchased shares from the total share capital of 123,956,072 shares [6][7]. Group 2: Legal Compliance and Verification - The law firm has conducted thorough verification of the legal compliance of the differentiated dividend distribution, ensuring no false records or misleading statements exist [2][3]. - The legal opinion letter serves as a necessary legal document for the company's differentiated dividend distribution and is subject to legal responsibility by the law firm [2][3]. - The law firm emphasizes that it only provides opinions on legal matters related to the differentiated dividend distribution and does not assess accounting or financial aspects [3][4].