Core Points - The company plans to distribute a cash dividend of 0.195 CNY per share (including tax) to all shareholders based on the total share capital as of the record date [1][2] - The total number of shares eligible for the dividend distribution is 362,729,860 shares after excluding shares held in the company's repurchase account [2][3] - The dividend distribution plan was approved at the annual general meeting on May 20, 2025 [1][2] Dividend Distribution Details - The cash dividend distribution will occur on June 17, 2025, with the record date set for June 16, 2025 [1][2] - The total cash dividend to be distributed amounts to approximately 70.73 million CNY (including tax) [2] - The reference price for the ex-dividend date will be calculated based on the previous closing price minus the cash dividend [2][3] Tax Implications - For individual shareholders holding shares for more than one year, the dividend income is exempt from personal income tax [5] - For shares held for less than one year, the tax rate is 20% for those held for one month or less, and 10% for those held between one month and one year [5][6] - For qualified foreign institutional investors (QFII), a 10% withholding tax will be applied to the dividend [6][7] Contact Information - For inquiries regarding the dividend distribution plan, shareholders can contact the company's securities affairs department at 0573-83625213 [8]

证券代码：600143 证券简称：金发科技 公告编号：2025-055 金发科技股份有限公司 本公司董事会及全体董事保证本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、准确性和完整性承担法律责任。 重要内容提示： ? 每股分配比例 | | | | | 日 | | --- | --- | --- | --- | --- | | 股份类别 Ａ股 | 股权登记日 2025/6/17 | － | 最后交易日 2025/6/18 | 除权（息）日 2025/6/18 | ? 差异化分红送转： 是 一、 通过分配方案的股东大会届次和日期 本次利润分配方案经公司2025 年 5 月 20 日的2024年年度股东大会审议通过。 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。 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、行政法规、部门规 章及其他规范性文件以及《公司章程》的有关规定，公司存放于回购专用证券账 ...

Core Viewpoint - The legal opinion letter from Beijing Zhonglun (Shanghai) Law Firm confirms that Jiangxi Tianxin Pharmaceutical Co., Ltd.'s differentiated dividend distribution for the year 2024 complies with applicable laws and regulations, ensuring no harm to the interests of the company and its shareholders [10]. Group 1: Differentiated Dividend Distribution - The company plans to distribute a cash dividend of 0.68 RMB per share (including tax) to all shareholders, totaling approximately 295.92 million RMB based on the actual number of shares eligible for profit distribution [6]. - The total amount for cash dividends and share repurchase is approximately 355.92 million RMB, which accounts for 54.65% of the net profit attributable to shareholders for the year [6]. Group 2: Share Repurchase Plan - The company approved a share repurchase plan on January 22, 2024, with a total fund allocation between 60 million RMB and 120 million RMB, at a maximum price of 33.00 RMB per share, to be executed within 12 months [5]. Group 3: Legal Compliance and Verification - The law firm verified that all documents provided by the company are true, accurate, and complete, and that the company has obtained all necessary government approvals and licenses [2][3]. - The law firm emphasizes that it does not provide professional opinions on accounting, auditing, or evaluation matters, relying instead on documents from relevant intermediaries [4].

北京金杜（杭州）律师事务所 关于圆通速递股份有限公司 2024 年度差异化权益分派之 专项法律意见书 致：圆通速递股份有限公司 北京金杜（杭州）律师事务所（以下简称本所）受圆通速递股份有限公司 （以下简称公司）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 票上市规则》等中华人民共和国境内（为本法律意见书之目的，不包括中华人 民共和国香港特别行政区、中华人民共和国澳门特别行政区和中华人民共和国 台湾地区）现行有效的法律、法规和规范性文件的规定以及《圆通速递股份有 限公司章程》，就公司 2024 年度利润分配所涉及的差异化权益分派（以下简称 本次差异化权益分派）相关事项，按照律师行业公认的业务标准、道德规范和 勤勉尽责精神，出具本法律意见书。 本法律意见书的出具已得到公司如下保证： 准确、完整和有效的，且一切足以影响本法律意见书的事实和文件均已向本所 披露，而无任何隐瞒或重大遗漏。 印件或扫描件与原件相符。 对于会计、审计、评级等专业事项，本所在本法律意见书中 ...

中国国际金融股份有限公司 关于芜湖伯特利汽车安全系统股份有限公司 中国国际金融股份有限公司（以下简称"中金公司"或"保荐机构" ）作为芜 湖伯特利汽车安全系统股份有限公司（以下简称"伯特利"或"公司"）持续督 导的保荐机构，根据《中华人民共和国公司法》 《中华人民共和国证券法》 《证券 发行上市保荐业务管理办法》《上海证券交易所上市公司自律监管指引第 7 号— —回购股份》等有关规定，对伯特利 2024 年度差异化权益分派特殊除权除息事 项（以下简称"本次差异化权益分派"）进行了专项核查，核查情况与意见如下： 一、本次差异化权益分派方案 度利润分配预案>的议案》，本次利润分配方案为差异化权益分派方案，具体内容 为：上市公司拟向全体股东每股派发现金红利 0.35 元（含税）。截至核查意见出 具日，公司总股本为 606,510,820 股，扣除不参与利润分配的回购专用账户中已 回购的股份 1,800,000 股，实际可参与利润分配的股数为 604,710,820 股。以 年度归属于上市公司股东净利润人民币 1,208,851,302.79 元的 17.51%。公司于 股份回购金额合计为 274,848,531 元 ...

国浩律师（上海）事务所 法律意见书 权（息）参考价格： 除权（息）参考价格＝（前收盘价格－现金红利）/(1 +流通股份变动比 例） 公司本次不进行送股或资本公积金转增股本。 因此， 公司流通股份不会发 生变化。 本次差异化权益分派属千己回购至专用账户的股份不参与分配的情 形。 以公司申请日前一 交易日(2025年5月14日）收盘价19.11元／股计算 ： ． 根据实际分派计算的除权除息参考价格= Cl9.11-0.15) +(l+O) =18.96 元／ 股 虚拟分派的现金红利＝（参与分配的股本总数x实际分派的每股现金红利） －总股本=(267,008,749x0.15) +269,548,34 沪0.15元／股 虚拟分派计算的除权（息）参考价格=(19.11-0.15)—(l+O) =18.96元／股 除权除息参考价格影响= 1根据实际分派计算的除权除息参考价格－根据虚拟 分派计算的除 权 除 息 参 考 价朴什根据实际分派计算的 除 权 除 息 参 考 价 格＝ 基千上述计算结果， 本次差异化分红对除权除息参考价影响的绝对值在1% 以下， 影响较小。 四、 结论意见 综上， 本所律师认为， 公司本次差异化 ...

国泰海通证券股份有限公司 关于宿迁联盛科技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 宿迁联盛科技股份有限公司（以下简称"公司"、"上市公司"或"宿迁联盛"） 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》 《证券发 行上市保荐业务管理办法》《上市公司股份回购规则》和《上海证券交易所上市 公司自律监管指引第 7 号——回购股份》等有关规定，对宿迁联盛 2024 年年度 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，核查情况及核查意见如下： 一、本次差异化分红的原因 《关于以集中竞价交易方式回购股份方案的议案》，同意公司使用自有资金通过 集中竞价交易方式进行股份回购，回购股份将用于股权激励或员工持股计划，回 购股份的资金总额不低于人民币 2,500 万元（含），不超过人民币 5,000 万元（含）， 回购股份的价格不超过人民币 16.19 元/股（含），回购股份的期限自董事会审议 通过本次回购股份方案之日起 12 个月内。公司因实施 2023 年度权益分派调整了 回购股份价格上限，自 2024 ...

Core Points - The company announced a cash dividend of 0.35 RMB per share for its A shares [1] - The profit distribution plan was approved at the 2024 annual general meeting held on May 13, 2025 [1] - The total number of shares eligible for profit distribution is 604,710,820 after excluding 1,800,000 shares in the repurchase account [1] - The company's net profit attributable to shareholders for 2024 is 1,208,851,302.79 RMB, with the cash dividend representing 17.51% of this amount [1] Dividend Distribution Details - The cash dividend will be distributed to all shareholders registered by the close of trading on June 16, 2025, with the ex-dividend date set for June 17, 2025 [1][2] - The reference price for ex-dividend trading will be calculated as the previous closing price minus the cash dividend [2] - The company will only distribute cash dividends without any stock bonuses or capital increases, meaning the number of circulating shares will remain unchanged [2] Taxation on Dividends - For individual shareholders holding unrestricted shares, the tax on dividends will depend on the holding period, with a maximum tax rate of 20% for shares held for one month or less [4] - For shares held between one month and one year, the effective tax rate is 10%, while shares held for over one year are exempt from personal income tax [4] - For foreign institutional investors, a 10% withholding tax will apply, resulting in a net cash dividend of 0.315 RMB per share after tax [5][6] Implementation of Dividend Distribution - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders who have completed designated trading [2][3] - Shareholders who have not completed designated trading will have their dividends held until they complete the necessary procedures [2]

Core Viewpoint - Beijing World Diamond Tools Co., Ltd. has announced a differentiated cash dividend distribution plan, with a cash dividend of 0.22 RMB per share for shareholders [1][4]. Dividend Distribution Plan - The company will distribute a cash dividend of 2.2 RMB for every 10 shares held, with no capital reserve fund conversion or bonus shares issued [1][2]. - The total number of shares eligible for the dividend is based on the total share capital minus shares held in the company's repurchase account [1][2]. - The cash dividend will be distributed to all shareholders registered by the end of the trading day on the equity registration date [1][2]. Tax Implications - For individual shareholders holding unrestricted shares for over one year, the dividend income is exempt from personal income tax [3][4]. - For shares held for one year or less, the company will not withhold personal income tax at the time of distribution; tax will be calculated based on the holding period when the shares are sold [4]. - The actual cash dividend after tax for shareholders holding shares for less than one month is 0.176 RMB per share, while for those holding between one month and one year, it is 0.198 RMB per share [4][5]. Implementation Details - The cash dividends will be distributed through China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders who have registered their designated trading accounts [2][6]. - Shareholders who have not designated a trading account will have their dividends held by the clearing company until they complete the necessary procedures [2][6].

北京海润天睿律师事务所 法律意见书 致：九州通医药集团股份有限公司 关于九州通医药集团股份有限公司差异化分红事项的 法律意见书 中国·北京 朝阳区建外大街甲14号广播大厦5层、9层、10层、13层、17层 邮政编码：100022 电话：010-65219696 传真：010-88381869 二〇二五年五月 北京海润天睿律师事务所 关于九州通医药集团股份有限公司差异化分红事项的 北京海润天睿律师事务所（以下简称"本所"）接受九州通医药集团股份有 限公司（以下简称"公司"）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》）、中国证券 监督管理委员会（以下简称"中国证监会"）发布的《上市公司股份回购规则》 （以下简称《回购规则》）、上海证券交易所发布的《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"《自律指引 7 号》"）等法律、 法规和规范性文件的规定，以及《九州通医药集团股份有限公司章程》（以下简 称《公司章程》）的规定，就公司 2024 年度利润分配涉及的差异化分红特殊除 权除息处理（以下简称"本次差异化分红"）相关事项出具本 ...