Core Points - The company announced a cash dividend of 0.11 CNY per share for the fiscal year 2024, approved at the annual shareholders' meeting on June 19, 2025 [1][2] - The record date for the dividend distribution is July 24, 2025, with the ex-dividend date also set for July 25, 2025 [1][3] - The total cash dividend distribution amounts to approximately 506.33 million CNY, based on a total share capital of 4,643,760,927 shares [2][3] Dividend Distribution Details - The cash dividend of 0.11 CNY per share is inclusive of tax, and the total amount will be adjusted if there are changes in the share capital before the record date [2] - The company will suspend the conversion of its convertible bonds from July 17, 2025, until the record date to maintain the total share capital [2] - Shares held in the company's repurchase account will not participate in this dividend distribution [2][5] 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 0.11 CNY per share [6] - For shares held for one year or less, the tax will be calculated upon the sale of the shares, with a potential tax burden of 20% for holdings of one month or less [6][8] - For qualified foreign institutional investors (QFII), a 10% withholding tax will apply, leading to a net cash dividend of 0.099 CNY per share [7][9] Implementation of Dividend Distribution - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders registered by the record date [3][4] - Shareholders who have completed designated transactions can receive their cash dividends on the payment date, while those who have not will have their dividends held until the transaction is completed [3][4]

Group 1 - The core point of the article is the differentiated dividend distribution plan approved by the board of Wuhan Changying Tongguang Technology Co., Ltd. and the rationale behind it [1][5] - The company plans to repurchase shares using excess funds, with a total repurchase amount between RMB 20 million and RMB 40 million, at a price not exceeding RMB 33.13 per share, within a 12-month period [1][2] - The differentiated dividend distribution will result in a cash dividend of RMB 0.5 per 10 shares, with a total cash dividend amounting to RMB 5,967,004.95, accounting for 33.26% of the profit attributable to shareholders for the fiscal year 2024 [2][3] Group 2 - The number of shares eligible for profit distribution is calculated by deducting the shares held in the repurchase account from the total shares, resulting in 119,258,828 shares eligible for the dividend [3][4] - The reference price for ex-dividend trading is calculated as RMB 33.36 per share, based on the previous closing price of RMB 33.41 and the cash dividend [4] - The differentiated dividend distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and all shareholders [5]

Group 1 - The core opinion of the article is that the differentiated dividend distribution plan proposed by the company complies with relevant laws and regulations, and does not harm the interests of the company and its shareholders [6] Group 2 - The differentiated dividend plan involves distributing a cash dividend of 0.40 yuan (including tax) for every 10 shares to all shareholders, with a total share capital of 2,529,575,634 shares as of December 31, 2024 [2][4] - The company has repurchased 25,074,866 shares, which will not participate in the profit distribution, leading to a difference in the total share capital and the shares eligible for distribution [4][5] Group 3 - The calculation of the ex-dividend reference price is based on the closing price of 4.23 yuan per share, resulting in an ex-dividend reference price of approximately 4.19 yuan per share [5] - The impact of the differentiated dividend on the company's stock ex-dividend reference price is minimal, estimated at less than 1% [5][6]

Core Viewpoint - The legal opinion letter from Grandall Law Firm (Shanghai) addresses the differentiated dividend distribution plan of Furande Co., Ltd. for the end of 2024, confirming its compliance with relevant laws and regulations [1][5]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the total share capital as of the record date, proposing a cash dividend of 1.50 RMB per 10 shares (before tax) [3][4]. - The company will not issue bonus shares or convert capital reserves into share capital as part of this distribution [3][4]. Group 2: Share Buyback and Rights - Shares repurchased by the company will not participate in the profit distribution, as they do not hold voting rights or rights to dividends [2][4]. - As of July 2, 2025, the company has repurchased a total of 1,913,100 shares, which will be excluded from the dividend distribution [3][4]. Group 3: Calculation Basis for Dividend - The calculation for the differentiated dividend distribution is based on the total shares minus the repurchased shares, ensuring compliance with the Shanghai Stock Exchange regulations [4][5]. - The impact of the differentiated dividend on the ex-dividend reference price is minimal, with an absolute value impact of less than 1% [5]. Group 4: Legal Compliance - The differentiated dividend distribution plan meets the requirements of the Company Law, Securities Law, and relevant regulations, ensuring no harm to the interests of the company and its shareholders [5].

Core Viewpoint - The legal opinion from Beijing Deheng Law Firm confirms that Jiangxi Copper 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 [6]. Group 1: Reasons for Differentiated Dividend - The company held a board meeting on February 19, 2024, approving a share repurchase plan, which was completed by May 17, 2024, with a total of 10,441,768 A-shares repurchased [2][4]. Group 2: Differentiated Dividend Plan - The company plans to distribute a cash dividend of 7 RMB (including tax) for every 10 shares, based on a total share capital of 2,075,247,405 shares, excluding the repurchased shares [4][5]. - The total cash dividend to be distributed amounts to 1,445,363,945.90 RMB [5]. Group 3: Calculation Basis for Differentiated Dividend - The reference price for the ex-dividend (ex-rights) calculation is determined by the formula: (previous closing price - cash dividend) [5]. - The actual ex-rights reference price calculated is approximately 21.49 RMB per share, with a minimal impact of less than 1% on the stock price due to the differentiated dividend [5]. Group 4: Conclusion - The legal opinion concludes that the differentiated dividend distribution is in accordance with the Company Law, Securities Law, and other relevant regulations, and does not harm the interests of the company or its shareholders [6].

Group 1 - The core viewpoint of the article is that Aibono Medical is implementing a differentiated dividend distribution plan for the year 2024, which excludes shares repurchased by the company from participating in profit distribution [1][4]. - The reason for the differentiated dividend is the company's decision to repurchase shares for employee stock ownership plans, which results in a total share capital of 193,403,175 shares, with 142,800 shares in the repurchase account, accounting for 0.074% of the total [1][2]. - The proposed cash dividend is 3.50 yuan (including tax) per 10 shares for all shareholders, with the total cash dividend distribution amounting to approximately 67.64 million yuan (including tax) [2][3]. Group 2 - The calculation basis for the differentiated dividend indicates that shares in the repurchase account do not have rights to profit distribution, leading to an adjusted total share capital of 193,260,375 shares for the dividend calculation [2][3]. - The ex-dividend reference price is calculated based on the last closing price of 68.85 yuan per share, resulting in an ex-dividend reference price of approximately 68.50 yuan per share [3][4]. - The impact of the differentiated dividend on the ex-dividend reference price is less than 1%, confirming compliance with relevant regulations and ensuring no harm to the interests of the company and its shareholders [4].

Core Viewpoint - The legal opinion letter from Grandall Law Firm (Hangzhou) confirms that Hangzhou Fulaient Co., Ltd.'s differentiated dividend distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [4][5][6]. Group 1: Introduction and Legal Basis - Grandall Law Firm is qualified to provide legal opinions based on Chinese laws and regulations, ensuring the accuracy and completeness of the facts presented [2][3]. - The legal opinion is based on the current effective laws and regulations as of the date of issuance, and the firm has conducted thorough verification of the facts related to the differentiated dividend distribution [3][4]. Group 2: Reasons for Differentiated Dividend - The company has approved a share repurchase plan using its own or raised funds, which will not participate in profit distribution, leading to the need for a differentiated dividend distribution [5][6]. - The annual shareholders' meeting approved the profit distribution plan for 2024, which includes the differentiated dividend distribution [5]. Group 3: Differentiated Dividend Plan - The company will distribute a cash dividend of 0.1 yuan per share based on the total share capital minus the shares held in the repurchase account, resulting in 132,607,900 shares participating in the dividend distribution [5][6]. - The total share capital as of June 27, 2025, is 133,340,000 shares, with 732,100 shares excluded from profit distribution [5][6]. Group 4: Calculation Basis for Differentiated Dividend - The ex-dividend reference price is calculated based on the formula that considers the previous closing price and the cash dividend, with no change in circulating shares due to the nature of the differentiated dividend [6][7]. - The actual cash dividend received by shareholders is 0.1 yuan per share, leading to an ex-dividend reference price of 20.40 yuan per share [6][7]. Group 5: Conclusion - The legal opinion concludes that the differentiated dividend distribution is in compliance with the Company Law, Securities Law, and relevant regulations, ensuring no detriment to the company or its shareholders [7].

Core Viewpoint - The article discusses the special verification opinion regarding the differentiated dividend distribution plan of Shenzhen Xiangjiang Holdings Co., Ltd. for the year 2024, highlighting the legal compliance and rationale behind the plan [1][2]. Summary by Sections Differentiated Dividend Reasons and Plan - The company held its 13th meeting of the 10th Board of Directors on July 2, 2024, approving a share repurchase plan using self-owned funds to buy back A-shares, with a minimum of 12,145,749 shares and a maximum of 24,291,498 shares at a price not exceeding RMB 2.47 per share [2][4]. - The company’s total distributable profit for 2024 is RMB 597,067,057.45, with a proposed cash dividend of RMB 0.11 per 10 shares, resulting in a total distribution of RMB 35,875,178.04 after excluding repurchased shares [4][5]. Calculation Basis for Differentiated Dividend - As of June 20, 2025, the total share capital for distribution is 3,249,604,222 shares, and the cash dividend per share is calculated to be RMB 0.0109 based on the total shares participating in the distribution [5][6]. - The reference price for ex-dividend is calculated to be RMB 1.5690 per share, indicating a minimal impact of less than 1% on the reference price due to the repurchased shares not participating in the profit distribution [6][7]. Conclusion Opinion - The verification concludes that the differentiated dividend distribution complies with relevant laws and regulations, and the impact on the reference price is minimal, ensuring no harm to the interests of the company and its shareholders [7].

Core Viewpoint - The legal opinion letter issued by Beijing Zhonglun Law Firm confirms that the differentiated dividend distribution plan of Nengke Technology 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 decision to repurchase shares, with a total repurchase fund of no less than RMB 10 million and no more than RMB 20 million, at a price not exceeding RMB 43 per share [4][5] - As of July 4, 2025, the company has repurchased a total of 671,100 shares, accounting for 0.27% of the total share capital, which will not participate in profit distribution [5][6] - The proposed cash dividend distribution is RMB 0.20 per 10 shares, resulting in a total cash dividend of RMB 4,887,694.02, with adjustments made if the total share capital changes [5][6] Group 2: Calculation Basis for Differentiated Dividend - The actual number of shares participating in the distribution is 244,026,601 shares after excluding repurchased shares, leading to a cash dividend of RMB 0.02003 per share [6][7] - The reference price for ex-dividend trading is calculated based on the closing price before the distribution, with minimal impact on the reference price due to the differentiated dividend [7] 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 the protection of shareholder interests [8]

Core Viewpoint - Zhejiang Dafeng Industrial Co., Ltd. plans to implement a differentiated cash dividend of RMB 1.3 per 10 shares for the fiscal year 2024, based on a net profit of RMB 64,608,123.83, with total cash dividends amounting to RMB 54,924,889.37 after accounting for repurchased shares [4][6][8]. Group 1: Legal Framework and Compliance - The legal opinion is based on various laws and regulations, including the Company Law, Securities Law, and specific guidelines from the Shanghai Stock Exchange [1][2][4]. - The law firm confirms that all documents provided by the company are accurate and complete, ensuring the legality and compliance of the differentiated dividend distribution [2][3][4]. Group 2: Dividend Distribution Details - The company intends to distribute cash dividends totaling RMB 55,332,127.37, which will be adjusted to RMB 54,924,889.37 due to changes in total share capital from stock repurchases [4][6][7]. - The cash dividend represents 85.01% of the net profit attributable to shareholders for the fiscal year 2024 [5][7]. Group 3: Calculation Methodology - The calculation for the ex-dividend reference price is based on the formula that considers the cash dividend and the change in circulating shares, which is zero in this case as only cash dividends are distributed [6][8]. - The actual ex-dividend reference price is calculated to be RMB 10.06 per share, with minimal impact on the reference price due to the differentiated dividend distribution [8]. Group 4: Conclusion - The law firm concludes that the differentiated dividend distribution complies with all relevant laws and regulations, and does not harm the interests of the company or its shareholders [4][9].