Core Viewpoint - The legal opinion letter addresses the differentiated dividend distribution plan of Shandong Kehui Power Automation Co., Ltd. for the year 2024, confirming its compliance with relevant laws and regulations [2][5][8]. Group 1: Reasons for Differentiated Dividend - The company approved a share repurchase plan on February 5, 2024, to enhance shareholder returns, with a repurchase price not exceeding RMB 17.14 per share and a total repurchase fund between RMB 10 million and RMB 20 million [3][4]. - The repurchased shares will be used for employee stock ownership plans and/or equity incentive plans, and the repurchase period is set for six months from the board's approval date [3][4]. Group 2: Dividend Distribution Plan - The company plans to distribute a cash dividend of RMB 0.10 per share (tax included) to all shareholders, with a total distribution amounting to RMB 10,340,000 based on the adjusted share capital [5][6]. - The total undistributed profits as of December 31, 2024, amount to RMB 220,110,316.84, and the dividend distribution represents 50.86% of the net profit attributable to shareholders [5][6]. Group 3: Ex-Dividend and Ex-Interest Calculation - The shares held in the repurchase account will not participate in the profit distribution, affecting the total shares eligible for dividend distribution [6][7]. - The reference price for the ex-dividend date is calculated based on the previous closing price adjusted for the cash dividend, with the impact of the differentiated dividend on the reference price being less than 1% [7][8]. Group 4: Legal Compliance - The legal opinion concludes that the differentiated dividend distribution complies with the Company Law, Securities Law, and relevant regulations, ensuring no harm to the interests of the company and its shareholders [8].

Core Viewpoint - The legal opinion letter from Guangdong Sundial Law Firm confirms that Shenzhen Oat Technology Co., Ltd.'s differentiated dividend distribution plan for 2024 complies with relevant laws and regulations, ensuring no harm to the company's or shareholders' interests [6][10]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the company's share repurchase plan, which involved repurchasing shares that do not participate in profit distribution [7][8]. - The company plans to distribute a cash dividend of 5.00 yuan per 10 shares (including tax) to all shareholders, without capital reserve conversion or bonus shares [8][9]. - The total number of shares participating in the distribution is calculated after deducting the shares held in the repurchase account, resulting in 143,854,292 shares eligible for the cash dividend [9]. Group 2: Legal Compliance and Impact - The legal opinion asserts that the differentiated dividend distribution adheres to the Company Law, Securities Law, and other relevant regulations, with no detrimental effects on the company or its shareholders [10]. - The impact on the ex-dividend reference price is minimal, with an absolute value change of less than 1% [9].

Core Viewpoint - Shenzhen Oat Technology Co., Ltd. announced its 2024 annual profit distribution plan, which includes a differentiated cash dividend of 0.50 RMB per share [1][3]. Distribution Plan - The profit distribution plan was approved at the 2024 annual shareholders' meeting held on May 15, 2025 [1]. - The company will distribute a cash dividend of 5.00 RMB for every 10 shares held, with no capital reserve transfer or stock bonus [2]. - The total number of shares eligible for distribution is 143,854,292 after excluding the repurchased shares [2]. Dividend Calculation - The cash dividend per share is calculated as approximately 0.4940 RMB, based on the adjusted total shares [3]. - The ex-dividend reference price will be the previous closing price minus the cash dividend amount [3]. Relevant Dates - Key dates include the record date, ex-dividend date, and cash dividend payment date, which are specified in the announcement [3]. Tax Implications - 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 stock transfer [5][6]. - For Qualified Foreign Institutional Investors (QFII), a 10% withholding tax applies, resulting in a net cash dividend of 0.45 RMB per share [6]. - Hong Kong investors will also face a 10% withholding tax, with similar provisions for tax treaty benefits [6]. Consultation Information - For inquiries regarding the distribution, shareholders can contact the board office at the provided phone number [7].

华泰联合证券有限责任公司（以下简称"华泰联合证券"或"独立财务顾问"） 作为创新新材料科技股份有限公司（以下简称"创新新材"或"公司"）重大资产出 售及向特定对象发行股份购买山东创新金属科技有限公司100%股权并募集配套 资金暨关联交易的独立财务顾问，根据《上市公司重大资产重组管理办法》《上 海证券交易所股票上市规则》《上海证券交易所上市公司自律监管指引第1号— —规范运作》及《上海证券交易所上市公司自律监管指引第11号——持续督导》 等文件的有关规定，对创新新材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 创新新材分别于2025年4月23日、2025年5月15日召开第八届董事会第十二次 会议、2024年年度股东大会，审议通过了《关于2024年度重大资产重组事项业绩 补偿方案的议案》，公司于2022年完成重大资产重组，鉴于标的资产未实现2024 年度业绩承诺，业绩承诺方山东创新集团有限公司、崔立新、杨爱美、耿红玉、 王伟（以下简称"重大资产重组业绩承诺方"）将其已持有的上市公司351,363,722 股股份向公司补偿。2024年度应补偿的股份数量将由公司以人 ...

证券代码：688056 证券简称：莱伯泰科 公告编号：2025-022 北京莱伯泰科仪器股份有限公司 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0.60元（含税） ? 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北京莱伯泰科仪器股份有限公司（以下简称"公司"）2025 年 5 月 16 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 （北京莱伯泰科仪器股份有限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》等相关法律法规的规定，上市公 司回购专用账户中的股份，不享有股东会表决权、利润分配、公积金转增股本、 认购新股和可转换公司债券等权利。 （ ...

北京市天元律师事务所 关于北京阳光诺和药物研究股份有限公司 差异化分红事项之 专项法律意见 北京市天元律师事务所 北京市西城区金融大街 35 号国际企业大厦 A 座 509 单元 邮编：100033 北京市天元律师事务所 关于北京阳光诺和药物研究股份有限公司 差异化分红事项之专项法律意见 本所及经办律师依据《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》）、 《律师事务所从事证券法律业务管 《上海证券交易所上市公司自律监管指引第 7 号——回购股份》 理办法》 （以下简 称《回购股份指引》）等法律、法规、 京天股字（2025）第 328 号 致：北京阳光诺和药物研究股份有限公司 北京市天元律师事务所（以下简称本所）接受北京阳光诺和药物研究股份有 限公司（以下简称公司或阳光诺和）的委托，就公司 2024 年度利润分配方案所 涉及的差异化事项（以下简称本次差异化分红）出具本法律意见。 《北京阳光诺和药物研究股份有限公司章程》 （以下简称《公司章程》）及本法律意见出具日以前已经发生或者存在的事实， 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，出具本法律意 ...

根据公司《2024 年度利润分配方案公告》以及公司 2024 年年度股东会审议 通过的《公司 2024 年度利润分配方案》，公司 2024 年度利润分配方案为：以利 润分配实施公告前确定的股权登记日的公司 A 股总股本 20,588,733,940 股，扣 除 A 股回购专用账户中的回购股份 64,316,000 股以及公司待回购注销的 30,600 股后，即以 20,524,387,340 股为基数，每股派发现金红利 0.28 元（含税），共 计派发现金红利 5,746,828,455.20 元（含税），不送红股，不以公积金转增股 本。 二、本次差异化分红方案 关于紫金矿业集团股份有限公司 差异化分红事项的 法 律 意 见 书 福建至理律师事务所 地址：福州市鼓楼区洪山园路华润万象城三期 TB#写字楼 22 层 电话： （86591）88065558 传真： （86591）88068008 网址：www.zenithlawyer.com 福建至理律师事务所 关于紫金矿业集团股份有限公司 差异化分红事项的法律意见书 闽理非诉字〔2025〕第 101 号 致：紫金矿业集团股份有限公司 福建至理律师事务所（以下简 ...

北京市中伦律师事务所 关于北京赛科希德科技股份有限公司 差异化分红事项的 法律意见书 致：北京赛科希德科技股份有限公司 北京市中伦律师事务所（以下简称"本所"）作为北京赛科希德科技股份有 限公司（以下简称"赛科希德"或"公司"）聘请的专项法律顾问，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"《监管指引第 文件以及《北京赛科希德科技股份有限公司章程》以下简称（"《公司章程》"）的 规定，按照律师行业公认的业务标准、道德规范和勤勉尽责精神，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"）相关事项所 涉及的有关事实进行核查的基础上，出具本法律意见书。 就公司提供的文件、资料和陈述，本所及本所律师已得到公司的如下保证： （1）文件上所有的签名、印鉴都是真实的； （2）所有提供给本所及本所律师的文件的原件都是真实的； 法律意见书 （3）所有提供给本所及本所律师的文件的复印件都与其原件一致； （4 ...

Core Points - The company announced a differentiated cash dividend distribution plan, with a cash dividend of 0.33 RMB per share [1][2] - The total cash dividend to be distributed amounts to approximately 34.31 million RMB, based on a total share count of 103,969,944 shares [1][2] - The distribution plan was approved at the annual shareholders' meeting held on May 15, 2025 [1] Distribution Details - The company will not issue new shares or increase capital reserves through this distribution [2] - The cash dividend will be distributed to shareholders registered by the end of the trading day on the equity registration date [3] - The reference price for the ex-dividend trading will be calculated based on the previous closing price minus the virtual cash dividend of approximately 0.3232 RMB per share [2][3] Tax Implications - Individual shareholders holding shares for over one year will be exempt from personal income tax on the dividend [5] - For shares held for less than one year, the tax will be calculated upon the sale of the shares, with a maximum effective tax rate of 20% for shares held for one month or less [5][6] - Qualified Foreign Institutional Investors (QFIIs) will have a withholding tax rate of 10%, resulting in a net cash dividend of 0.297 RMB per share [6][7]

Core Viewpoint - The legal opinion letter from Beijing Zhonglun (Shenzhen) Law Firm confirms that Ningbo Water Meter (Group) 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 [11][12]. Group 1: Differentiated Dividend Distribution - The company plans to implement a differentiated dividend distribution for the fiscal year 2024, proposing a cash dividend of 0.2 RMB per share (including tax) based on a total share capital of 201,699,184 shares after accounting for repurchased shares [7][8]. - The total cash dividend to be distributed amounts to approximately 39,978,736.80 RMB, which represents 76.27% of the company's net profit attributable to shareholders for 2024, amounting to 52,417,452.39 RMB [8][12]. Group 2: Share Repurchase and Capital Reduction - The company has executed a share repurchase plan, having repurchased 3,902,780 shares, which is 1.9203% of the total share capital, with a total expenditure between 30 million and 50 million RMB [4][6]. - A portion of the repurchased shares, specifically 1,542,816 shares, has been designated for cancellation and capital reduction, thereby reducing the registered capital of the company [6][8]. Group 3: Legal Compliance and Impact Assessment - The legal opinion asserts that the differentiated dividend distribution adheres to the Company Law, Securities Law, and relevant self-regulatory guidelines, confirming that it does not infringe upon the rights of shareholders [10][12]. - The impact of the differentiated dividend distribution on the ex-dividend reference price is minimal, calculated to be less than 1%, indicating a negligible effect on the market [10][11].