Core Viewpoint - Beijing World Diamond Tools Co., Ltd. has announced a differentiated cash dividend distribution plan, with a cash dividend of 0.22 RMB per share for shareholders [1][4]. Dividend Distribution Plan - The company will distribute a cash dividend of 2.2 RMB for every 10 shares held, with no capital reserve fund conversion or bonus shares issued [1][2]. - The total number of shares eligible for the dividend is based on the total share capital minus shares held in the company's repurchase account [1][2]. - The cash dividend will be distributed to all shareholders registered by the end of the trading day on the equity registration date [1][2]. Tax Implications - For individual shareholders holding unrestricted shares for over one year, the dividend income is exempt from personal income tax [3][4]. - For shares held for one year or less, the company will not withhold personal income tax at the time of distribution; tax will be calculated based on the holding period when the shares are sold [4]. - The actual cash dividend after tax for shareholders holding shares for less than one month is 0.176 RMB per share, while for those holding between one month and one year, it is 0.198 RMB per share [4][5]. Implementation Details - The cash dividends will be distributed through China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders who have registered their designated trading accounts [2][6]. - Shareholders who have not designated a trading account will have their dividends held by the clearing company until they complete the necessary procedures [2][6].

北京海润天睿律师事务所 法律意见书 致：九州通医药集团股份有限公司 关于九州通医药集团股份有限公司差异化分红事项的 法律意见书 中国·北京 朝阳区建外大街甲14号广播大厦5层、9层、10层、13层、17层 邮政编码：100022 电话：010-65219696 传真：010-88381869 二〇二五年五月 北京海润天睿律师事务所 关于九州通医药集团股份有限公司差异化分红事项的 北京海润天睿律师事务所（以下简称"本所"）接受九州通医药集团股份有 限公司（以下简称"公司"）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》）、中国证券 监督管理委员会（以下简称"中国证监会"）发布的《上市公司股份回购规则》 （以下简称《回购规则》）、上海证券交易所发布的《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"《自律指引 7 号》"）等法律、 法规和规范性文件的规定，以及《九州通医药集团股份有限公司章程》（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"）相关事项出具本 ...

Core Viewpoint - The legal opinion letter from Beijing Zhonglun (Shenzhen) Law Firm confirms that Shenzhen Guangfeng Technology Co., Ltd.'s differentiated dividend distribution plan for the fiscal year 2024 complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [11]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the company's total share capital minus the shares held in the repurchase account, with a proposed cash dividend of 0.25 RMB per 10 shares, totaling approximately 11.42 million RMB [8][9]. - The actual number of shares participating in the profit distribution is 455,692,656 shares after accounting for repurchased shares, leading to an adjustment in the cash dividend per share from 0.025 RMB to approximately 0.02486 RMB [8][9]. - The company will not conduct capital reserve transfers or issue bonus shares in this dividend distribution [8]. Group 2: Share Repurchase Plans - The company has implemented multiple share repurchase plans, with the first plan in 2022 allowing for a repurchase of shares at a price not exceeding 27 RMB per share, with a total repurchase amount between 10 million and 20 million RMB [5]. - The second repurchase plan in 2024 also set a maximum repurchase price of 27 RMB per share, with a total amount not exceeding 60 million RMB [5]. - The third plan in 2024 allowed for a repurchase at a maximum price of 22 RMB per share, with a total amount between 20 million and 30 million RMB [6]. Group 3: Legal Compliance and Verification - The law firm conducted a thorough review of the documents and facts provided by the company, confirming their completeness and accuracy [3][4]. - The legal opinion emphasizes that the differentiated dividend distribution adheres to the Company Law, Securities Law, and relevant regulatory guidelines, ensuring the protection of shareholder interests [11].

证券代码：601208 证券简称：东材科技 公告编号：2025-050 四川东材科技集团股份有限公司 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或 者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： ? 每股分配比例 A 股每股现金红利0.10元（含税） ? 相关日期 | 股份类别 | 股权登记日 | | 最后交易日 | 除权（息）日 | 现金红利发放日 | | --- | --- | --- | --- | --- | --- | | Ａ股 | 2025/6/16 | － | 2025/6/17 | 2025/6/17 | | ? 差异化分红送转：是 根据《上海证券交易所上市公司自律监管指引第 7 号—回购股份》规定，上 市公司以现金为对价，采用集中竞价方式、要约方式回购股份的，当年已实施的 股份回购金额视同现金分红金额，纳入该年度现金分红的相关比例计算。2024 年 度，公司以现金为对价，采用集中竞价方式已实施的股份回购金额为 69,992,758.87 元。故 2024 年度，公司现金分红和回购金额合计 158,877,732.07 元，占 2024 年 ...

广东奥普特科技股份有限公司 本公司董事会及全体董事保证公告内容不存在任何虚假记载、误导性陈述或 者重大遗漏，并对其内容的真实性、准确性和完整性依法承担法律责任。 重要内容提示： ? 是否涉及差异化分红送转：是 ? 每股分配比例 证券代码：688686 证券简称：奥普特 公告编号：2025-030 每股现金红利0.25元 ? 相关日期 股权登记日 除权（息）日 现金红利发放日 一、 通过分配方案的股东大会届次和日期 本次利润分配方案经公司2025 年 5 月 19 日的2024年年度股东大会审议通过。 二、 分配方案 截至股权登记日下午上海证券交易所收市后，在中国证券登记结算有限责任 公司上海分公司（以下简称"中国结算上海分公司"）登记在册的本公司全体股东。 不包括公司通过回购专用证券账户持有的 342,767 股。 （1）本次差异化分红方案 拟以实施权益分派股权登记日登记的总股本扣除公司回购专用证券账户中股 份为基数，向全体股东每 10 股派发现金红利 2.50 元（含税），不进行资本公积金 转增股本，不送红股。截至 2025 年 3 月 31 日公司总股本 122,235,455 股，扣除 回 购 专 用 ...

Core Viewpoint - The company has approved a differentiated cash dividend distribution plan for the fiscal year 2024, with a total cash dividend of 11,420,998.83 yuan, accounting for 40.86% of the net profit attributable to shareholders [2][3]. Dividend Distribution Plan - The company will distribute a cash dividend of 0.25 yuan per 10 shares (including tax) to all shareholders, with the total amount being 11,420,998.83 yuan [2]. - The cash dividend per share has been adjusted from 0.025 yuan to 0.02506 yuan due to an increase in the number of shares repurchased [3]. - The distribution will not include any capital reserve conversion to share capital or bonus shares [2][4]. Share Capital Changes - The total share capital as of the announcement date is 459,291,145 shares, with 3,598,489 shares in the repurchase account excluded from the distribution, resulting in 455,692,656 shares eligible for profit distribution [3][4]. - The adjusted cash dividend per share is calculated based on the actual participating shares [4]. 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 0.02506 yuan per share [5][6]. - 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 shares [5][6]. - For qualified foreign institutional investors (QFII), a 10% corporate income tax will be withheld, resulting in a net cash dividend of 0.02255 yuan per share [7]. Implementation Dates - The key dates for the dividend distribution are the record date, ex-dividend date, and cash dividend payment date, which are specified in the announcement [4][8].

截至2025年6月6日收盘，立霸股份(603519)报收于13.8元，上涨0.44%，换手率1.41%，成交量3.76万 手，成交额5165.23万元。 当日关注点 上海市锦天城律师事务所为立霸股份2024年度利润分配所涉及的差异化分红事项出具法律意见书，主要 内容包括：- 回购股份情况：截至2024年4月2日，公司已累计回购股份2,550,096股，占公司总股本的 0.96%，回购股份不享有参与公司利润分配的权利。- 利润分配方案：扣除公司回购专用账户所持有的 2,550,096股后，实际参与分配的股份数量为263,777,743股，合计拟派发的现金红利为263,777,743元（含 税）。- 除权除息参考价格：虚拟分派的现金红利为0.99元/股，实际分派的现金红利为1.00元/股，除权 除息参考价格分别为12.16元/股和12.15元/股，影响较小。- 法律意见：本次差异化分红事项符合相关法 律法规及公司章程的规定，不存在损害上市公司和全体股东利益的情形。 以上内容为证券之星据公开信息整理，由AI算法生成（网信算备310104345710301240019号），不构成 投资建议。 交易信息汇总：6月6日主 ...

北京市天元律师事务所 关于唐山三孚硅业股份有限公司 差异化分红事项的专项核查意见 北京市天元律师事务所 中国北京市西城区金融大街 35 号国际企业大厦 A 座 509 单元 邮编：100033 北京市天元律师事务所 关于唐山三孚硅业股份有限公司 差异化分红事项的专项核查意见 京天股字（2025）第 332 号 致：唐山三孚硅业股份有限公司 北京市天元律师事务所（以下简称"本所"）接受唐山三孚硅业股份有限公司 （以下简称"公司"或"三孚股份"）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"《自律 监管指引第 7 号》"）等法律法规以及《唐山三孚硅业股份有限公司章程》（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分红 （以下简称"本次差异化分红"）相关事项出具本专项核查意见。 本所及经办律师依据《证券法》《律师事务所从事证券法律业务管理办法》和 《律师事务所证券法律业务执业规则（试行）》等规定及本专项核查意见出具之日 以前已经发生或者存在 ...

关于无锡新洁能股份有限公司 江苏世纪同仁律师事务所 差异化分红事项 之专项法律意见书 南 京 市 建 邺 区 贤 坤 路 江 岛 智 立 方 C 座 4 层 邮 编 ： 210019 电 话 ： +8625-86633108 传 真 ： +8625-83329335 江苏世纪同仁律师事务所 关于无锡新洁能股份有限公司 差异化分红事项 （以下简称"《公 司章程》"）的规定，本所接受无锡新洁能股份有限公司（以下简称"公司"） 的委托，就无锡新洁能股份有限公司 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"）相关事项出具本法律意见书。 本所及经办律师依据《证券法》《律师事务所从事证券法律业务管理办法》 和《律师事务所证券法律业务执业规则（试行）》等规定及本法律意见书出具日 以前已经发生或者存在的事实，严格履行了法定职责，遵循了勤勉尽责和诚实信 用原则，进行了充分的核查验证，保证本法律意见书所认定的事实真实、准确、 完整，所发表的结论性意见合法、准确，不存在虚假记载、误导性陈述或者重大 遗漏，并承担相应法律责任。 本法律意见书的出具已得到公司如下保证： 料、副本材料、复印材料、确认函或证明。 ...

Core Viewpoint - Jiangshan Oupai Door Industry Co., Ltd. is planning a differentiated dividend distribution for the year 2024, which has been approved by the annual general meeting of shareholders, and the legal opinion confirms its compliance with relevant laws and regulations [4][6][8]. Group 1: Differentiated Dividend Distribution - The company intends to distribute a cash dividend of 1.90 RMB per 10 shares (including tax) to all shareholders, resulting in a total cash dividend of approximately 33.42 million RMB (including tax) based on the actual participating shares [6][7]. - The total number of shares eligible for distribution is 175,879,096, after excluding the shares repurchased by the company [6][7]. - The cash dividend payout ratio for the year 2024 is set at 30.70% [6]. Group 2: Legal Compliance and Verification - The legal opinion confirms that the differentiated dividend distribution complies with the Company Law, Securities Law, and other relevant regulations, ensuring that it does not harm the interests of the company or its shareholders [8][9]. - The law firm conducted thorough verification of the documents and materials provided by the company, ensuring their authenticity and completeness [2][3]. - The opinion emphasizes that the repurchased shares will not participate in the profit distribution, aligning with legal requirements [6][8].