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]

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].

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].

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]

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 ...

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].

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].

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].