Group 1 - The core viewpoint of the article is that Jiangsu Changshu Automotive Trim Group Co., Ltd. is implementing a differentiated dividend distribution plan based on its share repurchase program, which has been approved by the shareholders [2][6]. - The company plans to repurchase its shares using its own and self-raised funds, with a total repurchase amount between RMB 150 million and RMB 300 million, and a maximum repurchase price of RMB 21.17 per share [2][3]. - As of May 7, 2025, the company has repurchased a total of 11,086,053 shares [2]. Group 2 - The differentiated dividend plan involves distributing a cash dividend of RMB 3.4532 per 10 shares (including tax) to all shareholders, based on the total share capital minus the shares held in the repurchase account [2][3]. - The total number of shares eligible for the dividend distribution is 368,944,880, leading to a total cash dividend payout of approximately RMB 127.67 million (including tax) [3][4]. - The impact of the dividend distribution on the ex-dividend reference price is minimal, with an absolute value of less than 1% [6]. Group 3 - The legal opinion confirms that the differentiated dividend distribution complies with relevant laws and regulations, including the Company Law and Securities Law, and does not harm the interests of the company or its shareholders [6].

Core Viewpoint - The company, Nanjing Diweier High-end Manufacturing Co., Ltd., has announced a differentiated cash dividend distribution plan, approved at the 2024 annual shareholders' meeting, with a cash dividend of 0.14 yuan per share [1][2]. Dividend Distribution Plan - The company plans to distribute a cash dividend of 1.4 yuan for every 10 shares held, amounting to a total cash dividend of approximately 27.15 million yuan, which represents 31.72% of the net profit attributable to shareholders in the 2024 consolidated financial statements [2][3]. - The total share capital is 194,667,000 shares, with 712,278 shares excluded from the distribution due to being held in the company's repurchase account [2][3]. Relevant Dates - The key dates for the dividend distribution are as follows: - Record date: To be determined - Ex-dividend date: To be determined - Cash dividend payment date: To be determined [4][5]. Implementation of Distribution - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders registered on the record date [5][6]. - Shares held in the company's repurchase account will not participate in the profit distribution [5][6]. Taxation on Dividends - For individual shareholders holding shares for over one year, the cash dividend of 0.14 yuan per share is exempt from personal income tax. For those holding shares for one year or less, tax will be calculated upon the transfer of shares [6][7]. - Qualified Foreign Institutional Investors (QFII) will have a 10% corporate income tax withheld, resulting in a net cash dividend of 0.126 yuan per share [7]. - Other institutional investors will be responsible for their own tax declarations, receiving a gross cash dividend of 0.14 yuan per share [8].

Group 1 - The company plans to distribute a cash dividend of RMB 0.5 per 10 shares to all shareholders, excluding shares held in the repurchase account, resulting in a total cash dividend distribution of RMB 12.9315 million [2][3] - The total number of shares eligible for the dividend distribution is calculated as 25,863,000 shares, which is the total shares minus the 1,300,000 shares repurchased [2][3] - The company will not issue bonus shares or convert capital reserves into share capital for the 2024 fiscal year [3][4] Group 2 - The reference price for the ex-dividend date is calculated using the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio), resulting in an ex-dividend reference price of approximately RMB 23.4603 per share [4][5] - The impact of the differential dividend on the ex-dividend reference price is minimal, calculated to be less than 1% [5] - The sponsor institution confirms that the differential dividend distribution complies with relevant laws, regulations, and the company's articles of association, ensuring no harm to the interests of the company and all shareholders [5]

陕西博硕律师事务所 关于金花企业（集团）股份有限公司 差异化分红事项的法律意见书 致：金花企业（集团）股份有限公司 陕西博硕律师事务所（以下简称"本所"）接受金花企业（集团）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"《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"《第 7 号指引》"）等法律、 法规和规范性文件以及《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"）相关事项进行了核查并出具本法 律意见书。 为出具本法律意见书，本所律师审阅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书出具日以 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。 本法律意见书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、验资等专业事项和报告发表意见。本法律意见书中对有关审 计报告、验资报告中某 ...

Core Points - The company announced a cash dividend distribution of 0.05 CNY per share, totaling approximately 12.93 million CNY [1][2] - The dividend distribution plan was approved at the annual shareholders' meeting on May 20, 2025 [1][2] - The record date for shareholders is June 19, 2025, with the ex-dividend date and payment date set for June 20, 2025 [1][2] Dividend Distribution Details - The total share capital of the company is 25.993 million shares, with 25.863 million shares eligible for the dividend after excluding 1.3 million shares in the repurchase account [2] - The cash dividend per share is calculated as approximately 0.0497 CNY after adjusting for the total share capital [2] - The company will not issue new shares or transfer capital reserves to increase share capital, meaning the number of circulating shares remains unchanged [2] Tax Implications - Individual shareholders and securities investment funds will not have personal income tax withheld at the time of dividend distribution, with a net cash dividend of 0.05 CNY per share [3][4] - For shares held for less than one month, the effective tax rate on dividends is 20%, while for shares held between one month and one year, the effective tax rate is 10% [4] - Qualified Foreign Institutional Investors (QFII) will have a 10% corporate income tax withheld, resulting in a net cash dividend of 0.045 CNY per share [5]

北京市朝阳区建外大街丁 12 号英皇集团中心 8、9、11 层 电话/Tel.:010-50867666 传真/Fax:010-56916450 网址/Website:www.kangdalawyers.com 北京 西安 深圳 海口 上海 广州 杭州 沈阳 南京 天津 菏泽 成都 苏州 呼和浩特 香港 武汉 郑州 长沙 厦门 重庆 合肥 宁波 济南 昆明 南昌 北京市康达律师事务所 关于华懋（厦门）新材料科技股份有限公司 差异化分红事项之专项法律意见书 康达法意字【2025】第 0235 号 致：华懋（厦门）新材料科技股份有限公司 北京市康达律师事务所（以下简称"本所"）接受华懋（厦门）新材料科技股份有 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》"）、《上海证券交易 所上市公司自律监管指引第 7 号——回购股份》等法律法规以及《华懋（厦门）新材 料科技股份有限公司章程》（以下简称"《公司章程》"）等规定，就公司 2024 年度利 润分配涉及的差异化权益分派特殊除权除息处理（以下简称"本次差异化分红"）相 关事项出 ...

北京市海问律师事务所 关于永安行科技股份有限公司 差异化分红的 专项法律意见书 海问律师事务所 HAIWEN & PARTNERS 北京市海问律师事务所上海分所 地址：上海市静安区南京西路 1515 号静安嘉里中心一座 2605 室（邮编 200040） Address：Unit 2605, Jing An Kerry Center Tower 1, 1515Nanjing West Road, Jing'an District, Shanghai200040, China 电话(Tel)：(+86 21) 6043 5000 传真(Fax)：(+86 21) 5298 5030 www.haiwen-law.com 北京 BEIJING 丨上海 SHANGHAI 丨深圳 SHENZHEN 丨香港 HONG KONG 丨成都 CHENGDU 北京市海问律师事务所 关于永安行科技股份有限公司差异化分红 的专项法律意见书 致：永安行科技股份有限公司 北京市海问律师事务所（以下简称"本所"）是具有中华人民共和国（以下简称"中 国"）法律执业资格的律师事务所。本所受永安行科技股份有限公司（以下简称"公司"） 的委托， ...

Core Viewpoint - The legal opinion letter confirms that Hubei Junyao Health Beverage Co., Ltd.'s differentiated dividend distribution plan for 2024 is compliant with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [1][5]. Group 1: Differentiated Dividend Application - The company plans to distribute cash dividends of 0.80 yuan per 10 shares (including tax), totaling 46,865,920 yuan (including tax) to shareholders, excluding shares repurchased [3][4]. - The company has completed the repurchase of 14,660,000 shares, which will not participate in the profit distribution [4]. Group 2: Calculation Basis for Differentiated Dividend - The total share capital of the company is 600,484,000 shares, with 585,824,000 shares participating in the distribution after excluding repurchased shares [4]. - The reference price for ex-dividend is calculated as 7.61 yuan per share based on the closing price of 7.69 yuan per share before the dividend distribution [4][5]. Group 3: Compliance and Impact - The impact of the differentiated dividend on the ex-dividend reference price is less than 1%, indicating minimal effect on the stock price due to the repurchased shares not participating in the dividend [5]. - The legal opinion concludes that the differentiated dividend distribution adheres to the Company Law, Securities Law, and other relevant regulations, ensuring the protection of shareholder interests [5].

Core Viewpoint - The legal opinion issued by King & Wood Mallesons (KWM) confirms that the differentiated dividend distribution plan proposed by Lihua Commercial Group Co., Ltd. complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [1][8]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the company's 2024 profit distribution plan, proposing a cash dividend of RMB 0.02 per share (tax included) for all shareholders [6][7]. - The total number of shares eligible for distribution is 851,373,031 shares, after excluding 62,559,912 shares held in the repurchase account, which do not participate in profit distribution [7][8]. - The company plans to maintain the per-share distribution ratio even if there are changes in total share capital due to convertible bonds or share repurchases [6][7]. Group 2: Share Repurchase Plans - The company has approved a share repurchase plan with a budget ranging from RMB 100 million to RMB 200 million for the second phase and from RMB 150 million to RMB 300 million for the third phase, both to be executed within 12 months from the board's approval [3][4]. - As of May 28, 2025, a total of 32,239,009 shares have been repurchased under the second phase, and 3,084 shares have been converted into shares held by convertible bondholders [5][6]. Group 3: Legal Compliance and Verification - KWM has conducted thorough verification and confirmed that the facts and documents provided by the company are complete and accurate, ensuring the legality of the conclusions drawn in the legal opinion [2][8]. - The legal opinion is intended solely for the purpose of the differentiated dividend distribution and cannot be used for any other purpose [3][8].

Core Viewpoint - The company, Shenzhen Yingjixin Technology Co., Ltd., is undergoing a differentiated dividend distribution for the year 2024, which involves a share buyback plan and specific cash dividend proposals [1][2][6]. Group 1: Share Buyback Plan - The company has approved a share buyback plan using its own funds, with a maximum buyback price set at 24.00 RMB per share, and the total buyback amount not less than 1.5 million RMB and not exceeding 2 million RMB [1][2]. - The total buyback fund has been increased to a range of 50 million RMB to 100 million RMB, with a maximum buyback price of 27.00 RMB per share [2]. Group 2: Dividend Distribution - The company plans to distribute a cash dividend of 0.90 RMB per 10 shares (including tax) to all shareholders, without capital reserve conversion to share capital or issuing bonus shares [3][6]. - The total number of shares eligible for the dividend distribution is calculated to be 425,350,498 shares, resulting in a total cash dividend payout of approximately 38.28 million RMB (including tax) [3][6]. Group 3: Impact on Share Price - The reference price for ex-dividend is calculated based on the last closing price before the dividend distribution, which is 17.5700 RMB per share [5]. - The impact of the ex-dividend reference price is minimal, with an absolute value of less than 1% [6].