Core Viewpoint - The legal opinion issued by Beijing Jingtian Gongcheng Law Firm confirms that Shenyang Xinyuan Microelectronics Equipment Co., Ltd.'s differentiated equity distribution plan for the 2024 profit distribution complies with relevant laws and regulations, and does not harm the interests of the company and its shareholders [1][6]. Group 1: Differentiated Equity Distribution - The company plans to distribute a cash dividend of RMB 1.10 per 10 shares (including tax) to all shareholders based on the total share capital minus the shares held in the repurchase account [3][4]. - As of the application date, the company holds 102,607 shares in its repurchase account, and the total share capital has increased to 201,277,846 shares after the completion of the restricted stock incentive plan [4][5]. - The actual number of shares participating in the distribution is 201,175,239 shares, and the total cash dividend will be adjusted accordingly while maintaining the per-share distribution ratio [4][5]. Group 2: Calculation Basis for Distribution - The calculation for the ex-rights and ex-dividend reference price is based on the formula: (previous closing price - cash dividend) ÷ (1 + change in circulating shares ratio) [5][6]. - The circulating shares ratio is 0 since the company is distributing cash dividends without issuing new shares or increasing capital reserves [5]. - The ex-rights reference price is calculated to be approximately RMB 93.59 per share based on the previous closing price of RMB 93.70 [5][6]. Group 3: Legal Compliance and Conclusion - The legal opinion asserts that the differentiated equity distribution plan adheres to the Company Law, Securities Law, and relevant regulations, ensuring no detriment to the company or its shareholders [6]. - The law firm emphasizes that the documents and materials provided for the legal opinion are authentic, complete, and valid, with no significant omissions [2][3]. - The legal opinion is intended solely for the purpose of the differentiated equity distribution and is not to be used for any other purpose [3].

Core Viewpoint - The company is implementing a differentiated profit distribution plan for 2024, which includes a cash dividend of 4.00 RMB per 10 shares, while excluding repurchased shares from profit distribution [2][3][4]. Group 1: Reasons for Differentiated Dividend - The company approved a share repurchase plan using excess funds, with a maximum repurchase price of 220 RMB per share and a total repurchase amount between 100 million RMB and 200 million RMB [1]. - The repurchase plan was completed with 1,743,788 shares bought back, representing 1.1158% of the total share capital [1]. Group 2: Details of the Differentiated Dividend Plan - The cash dividend will be distributed based on the total share capital minus the shares held in the repurchase account, resulting in a total of 154,533,647 shares eligible for distribution [2][3]. - The total cash dividend to be distributed amounts to 61,813,458.80 RMB, calculated as 154,533,647 shares multiplied by 0.40 RMB per share [3]. Group 3: Calculation Basis for the Dividend - The company will not conduct capital reserve transfers or issue new shares, and the remaining undistributed profits will be carried forward to future years [3][4]. - The reference price for ex-dividend trading will be calculated based on the previous closing price adjusted for the cash dividend [4]. Group 4: Verification by Intermediary Institutions - The sponsoring institution has confirmed that the differentiated profit distribution plan complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [4][5].

Core Viewpoint - The company, Shanghai Jinghua Adhesive New Materials Co., Ltd., is implementing a differentiated equity distribution plan, which includes a cash dividend of 0.09 yuan per share for shareholders, excluding shares repurchased by the company [1][2]. Group 1: Reasons for Differentiated Equity Distribution - The company has completed the repurchase of 1,882,800 shares using its own funds through centralized bidding, which will not participate in profit distribution [1][2]. - The cash dividend distribution is based on the total share capital minus the repurchased shares, resulting in a total cash dividend of 25,903,463.49 yuan (including tax) [2]. Group 2: Specific Calculation Basis for Differentiated Equity Distribution - The company calculated the ex-rights and ex-dividend reference price using the formula: Ex-rights (dividend) reference price = (Previous closing price - Cash dividend) ÷ (1 + Change in circulating shares ratio) [2]. - The virtual cash dividend was calculated as 0.0894 yuan per share based on the total participating shares [2]. - The actual cash dividend distributed is confirmed to be 0.09 yuan per share, with the ex-rights reference price calculated as 16.04 yuan per share [2]. Group 3: Compliance with Relevant Conditions - The impact of the differentiated dividend on the ex-rights reference price is less than 1%, indicating minimal effect on the share price [3]. - The company has committed not to undertake actions that could alter the total share capital or the number of shares in the repurchase account during the application and implementation of this equity distribution [3]. Group 4: Sponsor Institution's Review Opinion - The sponsor institution has reviewed the differentiated dividend matter and found it compliant with relevant laws and regulations, confirming that it does not harm the interests of the company or its shareholders [4].

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》，同意公司以自有 资金或自筹资金通过集中竞价交易方式回购公司股份，用于实施 2025 年限制性 股票激励计划。截至 2025 年 4 月 30 日，公司通过集中竞价交易方式已累计回购 公司股份 16,299,951 股。 议审议通过了《关于向公司 2025 年限制性股票激励计划激励对象首次授予限制 性股票的议案》，同意公司向 173 名激励对象首次授予 16,059,000 股限制性股票。 在资金缴纳过程中，有 1 名激励对象放弃认购，涉及股数 40,000 股，因此本次 激励计划首次授予激励对象人数由 173 人调整为 172 人，首次授予股数由 性股票激励计划首次授予登记工作。本次授予完成后，公司回购专用证券账户 （B887180567）中剩余 280,951 股无限售流通股。 根据《公司法》《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、法规及规范性文件的规定，公司回购专用账户持 有的公司股份不参与利润分配。因此，公司 2024 年度权益分配实施差异化分红。 二、股东大会审议通过的差异化权益分派方案 中信建投证券股份 ...

Core Viewpoint - The company, Qingyuan Technology Co., Ltd., has approved a differentiated profit distribution plan, proposing a cash dividend of 0.066 yuan per share for the fiscal year 2024, with specific conditions regarding share repurchase and distribution calculations [1][2][5]. Summary by Sections Differentiated Profit Distribution Plan - The company will distribute a cash dividend of 0.066 yuan per share (tax included) to all shareholders based on the total share capital as of the record date for the distribution [1][2]. - No capital reserve conversion to share capital or bonus shares will be issued [1]. Reason for Differentiated Distribution - The differentiated distribution is due to the shares held in the repurchase account not participating in profit distribution, as per regulations [2][3]. - The total share capital is 273,800,000 shares, with 177,900 shares in the repurchase account, resulting in 273,622,100 shares eligible for distribution [2][3]. Calculation Basis for Distribution - The distribution will be calculated based on the total share capital minus the shares in the repurchase account [3]. - The reference price for ex-dividend trading is calculated as 11.824 yuan per share, with the impact of the differentiated distribution on this price being less than 1% [3][4]. Compliance with Regulations - The differentiated distribution meets the criteria set forth in the Shanghai Stock Exchange regulations, specifically regarding shares in the repurchase account and the minimal impact on the reference price [4]. - The sponsor, Huatai United Securities, confirms that the distribution does not harm the interests of the company or its shareholders [5].

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].

Core Viewpoint - The company, Nanjing Gaohua Technology Co., Ltd., is implementing a differentiated dividend distribution plan for the fiscal year 2024, which includes a cash dividend of 2 RMB per 10 shares, while excluding shares repurchased for the employee stock ownership plan from the distribution [1][2][4]. Group 1: Reasons for Differentiated Dividend - The company has approved a share repurchase plan with a total fund amount between 50 million RMB and 100 million RMB, with a repurchase price not exceeding 35.00 RMB per share [1]. - The repurchased shares will be used for employee stock ownership plans or equity incentives [1]. Group 2: Dividend Distribution Plan - The company plans to distribute a cash dividend of 2 RMB per 10 shares to all shareholders, based on the total share capital minus the repurchased shares [2]. - The total number of shares eligible for profit distribution is 183,816,329 shares after excluding the repurchased shares [2]. Group 3: Calculation Basis for Dividend - The ex-dividend reference price is calculated as 24.2500 RMB per share based on the actual distribution [3]. - The impact of the differentiated dividend on the ex-dividend reference price is approximately 0.01%, which is below the 1% threshold [4]. Group 4: Compliance and Commitments - The differentiated dividend distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [4]. - The company commits not to undertake actions that could alter the total share capital or the number of shares in the repurchase account during the dividend distribution process [4].

Group 1 - The core viewpoint of the news is that Beijing Yubang Power Technology Co., Ltd. is implementing a differentiated equity distribution plan for the 2024 profit distribution, which involves a cash dividend and a capital reserve increase [1][2][5] - The reason for the differentiated equity distribution is due to the company's share repurchase plan, which will not allow the repurchased shares to participate in the profit distribution [2][3] - The proposed plan includes a cash dividend of 1.53 RMB per 10 shares and a capital reserve increase of 4 shares for every 10 shares held, with a total cash dividend amounting to 34,026,448.77 RMB, accounting for 30.57% of the net profit attributable to shareholders [2][4] Group 2 - As of May 26, 2025, the total share capital of the company is 247,101,384 shares, with 24,706,195 shares in the repurchase account, resulting in 222,395,189 shares eligible for the profit distribution [2][4] - The adjusted total cash dividend amount is 34,026,463.92 RMB, and the total capital increase is adjusted accordingly [4] - The impact of the differentiated equity distribution on the ex-dividend reference price is calculated to be approximately 3.05% based on the closing price of 10.70 RMB per share [4]

科中心 A 座 16 楼 杭州市西湖区学院路 77 号黄龙万 邮编： 电话：（86-571） 传真：（86-571） 北京君合（杭州）律师事务所关于 卧龙电气驱动集团股份有限公司 差异化权益分派事项之法律意见书 致：卧龙电气驱动集团股份有限公司 北京君合（杭州）律师事务所（以下简称"本所"）接受卧龙电气驱动集团股份有限公 司（以下简称"公司"）的委托，就公司 2024 年度差异化权益分派相关事项（以下简称"本 次差异化权益分派"）出具本法律意见书。 本所律师根据《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"《回购股份指引》"）、《上海证券交易所交易规则》（以下简称"《交易规则》"） 等中国（为本法律意见书之目的，不包括香港特别行政区、澳门特别行政区及台湾地区） 现行法律、法规和规范性文件以及《卧龙电气驱动集团股份有限公司章程》（以下简称 "《公司章程》"）的有关规定，按照律师行业公认的业务标准、道德规范和勤勉尽责 精神出具 ...

Core Viewpoint - The legal opinion letter from Hunan Qiyuan Law Firm confirms that Hunan Aihua Group Co., Ltd.'s differentiated profit distribution plan complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [4][5][6]. Group 1: Reasons and Basis for the Differentiated Profit Distribution - The company approved a share repurchase plan on September 28, 2021, with a budget of between RMB 50 million and RMB 100 million, completing the repurchase of 2,350,743 shares by September 27, 2022, which accounted for 0.59% of the total share capital [2][3]. - The company plans to distribute a cash dividend of RMB 1.5 per 10 shares (tax included) based on the total share capital minus the shares in the repurchase account, with no stock dividends or capital reserve transfers [3][4]. Group 2: Details of the Profit Distribution Plan - As of June 18, 2025, the total share capital is 401,130,603 shares, and the shares eligible for profit distribution amount to 398,779,860 shares, leading to a total cash dividend distribution of RMB 59,816,979 (tax included) [4][5]. - The reference price for ex-dividend is calculated as the previous closing price minus the cash dividend, resulting in an ex-dividend reference price of RMB 14.56 per share [5]. Group 3: Conclusion - The legal opinion concludes that the differentiated profit distribution plan adheres to the Company Law, Securities Law, and relevant self-regulatory guidelines, confirming that it does not harm the interests of the company or its shareholders [4][6].