Core Viewpoint - The legal opinion letter from Grandall Law Firm (Hangzhou) confirms that the differentiated equity distribution plan proposed by Kunshan Dongwei Technology Co., Ltd. complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [5][6][7]. Group 1: Differentiated Equity Distribution - The differentiated equity distribution plan was approved at the annual general meeting on May 16, 2025, allowing the company to distribute a cash dividend of RMB 1 per 10 shares to all shareholders, without capital reserve conversion or bonus shares [5][6]. - As of the application date for the differentiated equity distribution, the company held 400,800 shares in its repurchase special account, which will not participate in the profit distribution [5][6][7]. Group 2: Calculation of Relevant Indicators - The reference price for ex-rights and ex-dividends is calculated using the formula: (previous closing price - cash dividend) ÷ (1 + change in circulating shares ratio) [6][7]. - The actual cash dividend distributed is RMB 0.10 per share, with a previous closing price of RMB 34.29 per share, resulting in a calculated reference price of RMB 34.19 per share [6][7]. Group 3: Conclusion - The legal opinion concludes that the differentiated equity distribution plan adheres to the Company Law, Securities Law, Repurchase Rules, and other relevant regulations, and does not harm the interests of the company or its shareholders [7][8].

东方证券股份有限公司（以下简称"保荐机构"）作为重庆西山科技股份有 限公司（以下简称"西山科技"或"公司"）首次公开发行股票并上市持续督导 保荐机构，根据《公司法》《证券法》《上市公司股份回购规则》《上海证券交易 所上市公司自律监管指引第 7 号——回购股份》《上海证券交易所上市公司自律 监管指南第 2 号——业务办理》等有关规定，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，具体 情况如下： 一、本次差异化分红的原因 公司于 2023 年 12 月 25 日召开第三届董事会第二十三次会议，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》，同意公司使用自有资金 以集中竞价交易方式回购公司股份用于员工持股计划或股权激励，回购金额不低 于人民币 5,000 万元（含），不超过人民币 10,000 万元（含），回购价格不超过 截至 2024 年 6 月 17 日，公司完成本次回购，已实际回购公司股份 1,312,721 月内。 股，占当时公司总股本 53,001,466 股的比例为 2.48%，支付的资金总额为人民币 议通过了《关于变更回购股份用 ...

Core Viewpoint - The legal opinion issued by Beijing Guantao (Hangzhou) Law Firm confirms that Zhejiang Kang En Bei Pharmaceutical Co., Ltd.'s differentiated dividend distribution plan 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 net profit of RMB 405,473,540.71 for 2024, with a 10% legal surplus reserve of RMB 40,547,354.07 being deducted [6][7]. - The company plans to distribute a cash dividend of RMB 1.50 (including tax) for every 10 shares to all shareholders, calculated based on the total share capital after excluding the shares held in the repurchase account [6][7]. Group 2: Share Repurchase Details - The company announced a share repurchase plan with a total fund of no less than RMB 200 million and no more than RMB 400 million, with the repurchase period set for six months from the board's approval date [4][5]. - As of July 21, 2024, the company completed the repurchase of 63,579,048 shares, accounting for 2.47% of the total share capital, with an average repurchase price of RMB 4.72 per share [5][6]. Group 3: Legal Compliance and Conclusion - The law firm confirms that the differentiated dividend distribution adheres to the Company Law, Securities Law, and other relevant regulations, ensuring that it does not harm the interests of the company and its shareholders [8]. - The legal opinion is intended solely for the purpose of the differentiated dividend distribution and must not be used for any other purpose without prior written consent from the law firm [3].

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].

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 ...

华林证券股份有限公司 关于海程邦达供应链管理股份有限公司 差异化分红事项的核查意见 华林证券股份有限公司（以下简称"华林证券"、"保荐机构"）作为海程邦达 供应链管理股份有限公司（以下简称"海程邦达"、"公司"）首次公开发行股 票并上市的保荐机构，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 规和规范性文件的规定，对海程邦达 2024 年度利润分配所涉及的差异化分红事 项进行了核查，具体情况如下： 一、本次差异化分红的原因 于以集中竞价交易方式回购公司股份方案的议案》，同意公司以自有资金通过集 中竞价交易方式回购部分公司股份，回购资金总额不低于人民币 5,000 万元（含） 且不超过人民币 10,000 万元（含），回购价格不超过人民币 22.00 元/股（含）， 回购期限为自董事会审议通过回购股份方案之日起 12 个月内，本次回购的股份 将用于后续实施股权激励或员工持股计划。因公司实施 2022 年年度权益分派， 自 2023 年 7 月 13 日起，公司股份回购价格上限由不超过人民币 22.00 元/股（含） 调整为不超过 ...

邮编：100033 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 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 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 京天股字（2025）第 386 号 致：北京海天瑞声科技股份有限公司 北京市天元律师事务所（以下简称"本所"）接受北京海天瑞声科技股份有 限公司（以下简称"公司"或"海天瑞声"）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《北京海天瑞声科技股份 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 说明。 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出具之日 以前已经发生 ...