Core Points - The company announced a cash dividend of 0.015 CNY per share for A shares [1][4] - The dividend distribution plan was approved at the annual general meeting on May 21, 2025 [1][3] - The record date for the dividend is June 26, 2025, with the ex-dividend date also on June 27, 2025 [1][3] Dividend Distribution Details - The total share capital for the dividend distribution is 761,335,236 shares, with 26,062,913 shares in the repurchase account excluded from the distribution [2][3] - The actual number of shares eligible for dividend distribution is 735,272,323 shares, resulting in an effective cash dividend of approximately 0.0145 CNY per share [3] - The company will not issue new shares or increase capital through reserves in this distribution [2][3] Taxation and Payment Procedures - For individual shareholders holding shares for over one year, the cash dividend is exempt from personal income tax, while those holding for less than one year will have tax withheld upon sale [4][5] - The actual cash dividend after tax for limited shares is 0.0135 CNY per share [5] - Qualified foreign institutional investors (QFII) will have a 10% withholding tax applied, with the possibility of tax refund applications [5][6] Payment Method - Cash dividends for unrestricted shares will be distributed through the China Securities Depository and Clearing Corporation [4][6] - Shareholders who have not completed designated transactions will have their dividends held by the clearing company until the transaction is completed [4]

北京德恒律师事务所 北京德恒律师事务所 关于河南明泰铝业股份有限公司 差异化分红事项的法律意见书 北京德恒律师事务所 关于河南明泰铝业股份有限公司 差异化分红事项的 法律意见书 德恒 01G20250303-3 号 致：河南明泰铝业股份有限公司 关于河南明泰铝业股份有限公司 差异化分红事项的 法律意见书 北京市西城区金融街 19 号富凯大厦 B 座 12 层 电话：010-52682888 传真：010-52682999 邮编：100033 北京德恒律师事务所（以下简称"德恒"或"本所"）接受河南明泰铝业股 份有限公司（以下简称"明泰铝业"或"公司"）委托，就明泰铝业 2024 年度 利润分配所涉及的差异化分红事项（以下简称"差异化分红"），出具《北京德 恒律师事务所关于河南明泰铝业股份有限公司差异化分红事项的法律意见书》 （以下简称"本《法律意见书》"）。 本法律意见书根据《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（2019 修订）》（以下简称"《证券法》"）、《上 海证券交易所交易规则》《上海证券交易所上市公司自律监管指南第 2 号——业 务办理（2025 年 4 月修订 ...

Core Viewpoint - The legal opinion letter from Tianhe (Shanghai) Law Firm confirms the legality and compliance of Wuhu Fuchun Dyeing and Weaving Co., Ltd.'s differentiated dividend distribution plan for the fiscal year 2024, which is based on the company's share repurchase activities [2][7]. Group 1: Differentiated Dividend Distribution - Wuhu Fuchun Dyeing and Weaving Co., Ltd. plans to implement a differentiated dividend distribution due to the shares repurchased not participating in profit distribution [4][7]. - The company has repurchased 2,067,080 shares as of May 30, 2025, which will not be included in the profit distribution calculations [4][5]. - The proposed dividend distribution includes a cash dividend of 1.80 yuan (before tax) for every 10 shares and a capital reserve increase of 3 shares for every 10 shares held [5][6]. Group 2: Calculation Basis for Dividend Distribution - The total number of shares eligible for distribution is calculated by deducting the repurchased shares from the total share capital, resulting in 147,699,250 shares participating in the distribution [5][6]. - The total cash dividend to be distributed amounts to 26,585,865 yuan (before tax), and the total shares to be increased is 44,309,775 shares, raising the total share capital to 194,076,105 shares [5][6]. - The ex-dividend reference price is calculated based on the previous closing price and the cash dividend, with the actual reference price being 10.50 yuan per share [6]. Group 3: Legal Compliance and Conclusion - The differentiated dividend distribution complies with relevant laws and regulations, including the Company Law and Securities Law, ensuring no harm to the interests of the company and its shareholders [7][8]. - The impact of the differentiated dividend distribution on the ex-dividend reference price is minimal, remaining below 1% [6][7].

Core Viewpoint - The legal opinion letter from Grandall Law Firm (Hangzhou) confirms that Hangzhou Zongheng Communication Co., Ltd.'s differentiated dividend distribution plan complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [9][10]. Group 1: Differentiated Dividend Distribution - The company plans to repurchase shares using its own funds, with a total repurchase amount between 80 million and 120 million RMB, at a price not exceeding 19.96 RMB per share, and the repurchase period is until April 30, 2024 [6]. - The company has repurchased 6.9268 million shares, accounting for 3.37% of the total share capital, which will not participate in profit distribution [6][7]. - The actual participating shares for the dividend distribution will be 222,411,493 shares, calculated by deducting the repurchased shares from the total share capital of 229,338,293 shares [7]. Group 2: Dividend Calculation - The dividend distribution plan for 2024 proposes a cash dividend of 0.50 RMB per 10 shares, with no stock dividends or bonus shares [7]. - The ex-dividend reference price is calculated as 15.46 RMB per share, based on the previous closing price of 15.51 RMB, adjusted for the cash dividend [8]. - The impact of the differentiated dividend distribution on the ex-dividend reference price is minimal, with an absolute value impact of less than 1% [8]. Group 3: Legal Compliance - The legal opinion confirms that the differentiated dividend distribution adheres to the Company Law, Securities Law, and other relevant regulations, ensuring no detriment to the company or its shareholders [9][10].

Core Viewpoint - The legal opinion issued by Beijing Dentons (Guangzhou) Law Firm confirms the legality and compliance of Zhuzhou Qibin Group Co., Ltd.'s differentiated dividend distribution plan for the year 2024, ensuring it does not harm the interests of the company and its shareholders [6]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is necessitated by the remaining shares in the company's repurchase account, which will not participate in profit distribution [3][5]. - The company plans to distribute a cash dividend of 0.045 yuan per share (including tax) based on a total profit of approximately 382.59 million yuan for the year 2024 [4][5]. - The total number of shares eligible for the dividend distribution is estimated to be 2,658,029,333 shares, resulting in a total cash dividend payout of approximately 119.61 million yuan [4][5]. Group 2: Legal Compliance and Calculations - The legal opinion confirms that the repurchased shares will not participate in profit distribution, leading to a difference between the total number of shares on the record date and the actual shares participating in the distribution [5][6]. - The calculation for the differentiated dividend includes a virtual cash dividend of approximately 0.0446 yuan per share, with minimal impact on the ex-dividend price [5]. - The absolute impact on the ex-dividend reference price is calculated to be only 0.0076%, indicating a negligible effect [5].

Core Viewpoint - Jiangsu Weidao Nano Technology Co., Ltd. has announced a differentiated cash dividend distribution plan, proposing a cash dividend of 0.044 CNY per share (before tax) for its shareholders [1][2]. Dividend Distribution Plan - The company will distribute a cash dividend of 0.44 CNY for every 10 shares held, based on the total share capital minus shares in the company's repurchase account [1][2]. - The total cash dividend amount to be distributed is approximately 20,127,878.45 CNY (before tax) [1][2]. - The total share capital has increased from 457,678,129 shares to 461,157,283 shares due to the addition of 3,479,154 new shares [1]. Tax Implications - For individual shareholders holding shares for more than one year, the dividend income is exempt from personal income tax, resulting in a net cash dividend of 0.044 CNY per share [5][6]. - For shares held for less than one year, the tax will be calculated upon transfer, 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]. - Qualified Foreign Institutional Investors (QFII) will have a 10% withholding tax applied, resulting in a net cash dividend of 0.0396 CNY per share [6][7]. Important Dates - The key dates for the dividend distribution include the record date, ex-dividend date, and cash dividend payment date, which are specified in the announcement [5]. Implementation Method - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited Shanghai Branch for shareholders who have completed designated transactions [5][8]. - Shares in the company's repurchase account will not participate in this profit distribution [5].

证券代码：688432 证券简称：有研硅 公告编号：2025-024 有研半导体硅材料股份公司 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 每股现金红利0.06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会届次和日期 本次利润分配方案经公司2025 年 4 月 25 日的2024年年度股东会审议通过。 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。 有研半导体硅材料股份公司（以下简称"公司"）回购专用证券账户除外。 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 上市公司自律监管指引第 7 号——回购股份》等相关法律、行政法规、部门规章 及其他规范性文件以及《公司章程》的有关规定，公司回购的股份不享有股东会 表决权、利润分配、公积金转增股本、认购新股等权利。 （1）本次差异化分红送转方案 ...

北京市天元律师事务所 关于快克智能装备股份有限公司差异化分红事项 的法律意见 京天股字（2025）第 358 号 致：快克智能装备股份有限公司 北京市天元律师事务所（以下简称"本所"）接受快克智能装备股份有限公司 （以下简称"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》"）、《上市公司股 份回购规则》 （以下简称"《股份回购规则》"）、 《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"《股份回购指引》"）等法律、法规、规章和 其他规范性文件以及《快克智能装备股份有限公司章程》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"） 相关事项出具本法律意见。 为出具本法律意见，本所及本所律师审查了公司提供的本次差异化分红的相 关文件，就有关事项向公司进行了必要的询问。本所律师依据本法律意见出具日以 前已经发生或存在的事实并基于对现行法律、法规和规范性文件的理解发表法律意 见。 本法律意见仅就本次差异化分红所涉及到的法律问题发表法律意见，并不对 有关会计、审计等专 ...

证券代码：688519 证券简称：南亚新材 公告编号：2025-027 南亚新材料科技股份有限公司 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 每股现金红利0.10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 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 （公司回购专用证券账户除外）。 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 上市公司自律监管指引第 7 号——回购股份》等相关法律法规、规范性文件的规 定，公司回购专用证券账户中的股份不享有股东大会表决权、利润分配、公积金 转增股本、认购新股和可转换公司债券等权利，不得质押和出借。 （1）差异化分红方案 年度利润分配方案>的议案》（以下简称"《利润分配方案》"），拟以实施权益分派 股权登记日的总股本扣减公司回购专用证券账户中的股份为 ...

Core Viewpoint - The company, Zhejiang Shuangyuan Technology Co., Ltd., is implementing a differentiated dividend distribution plan for the year 2024, which includes a cash dividend of 10.72 RMB per 10 shares for shareholders, while shares repurchased will not participate in profit distribution [1][3][5]. Group 1: Differentiated Dividend Reasons - The company approved a share repurchase plan using excess funds from its initial public offering, with a total repurchase amount between 30 million RMB and 50 million RMB, at a maximum price of 93.54 RMB per share [1]. - The repurchase is intended for employee stock ownership plans or equity incentives, with a repurchase period of 12 months from the board's approval date [1]. Group 2: Adjustments to Repurchase Price - The maximum repurchase price was adjusted to 91.96 RMB per share following the implementation of the 2023 annual equity distribution, and further adjusted to 91.70 RMB per share after the 2024 semi-annual equity distribution [2]. Group 3: Dividend Distribution Plan - The company plans to distribute a total cash dividend of approximately 62.82 million RMB (including tax) based on the adjusted total share capital of 58,598,704 shares after accounting for repurchased shares [3]. - The distribution will not include stock dividends or capital reserve transfers, maintaining the total distribution amount even if the total share capital changes before the equity registration date [3]. Group 4: Calculation of Ex-Dividend Price - The ex-dividend reference price is calculated based on the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio), with the circulating shares ratio being 0 due to no changes in circulating shares [4][5]. - The actual cash dividend per share is 1.072 RMB, leading to an ex-dividend reference price of approximately 60.4880 RMB per share [5]. Group 5: Compliance and Verification - The differentiated dividend distribution complies with relevant laws and regulations, ensuring that repurchased shares do not participate in the distribution and that the impact on the ex-dividend reference price is minimal, below 1% [3][5]. - The sponsor institution has verified that the differentiated dividend distribution does not harm the interests of the company and its shareholders [5].