Summary of Key Points Core Viewpoint - The company, Wuhu Berteli Automotive Safety Systems Co., Ltd., is planning a differentiated equity distribution for the fiscal year 2024, proposing a cash dividend of 0.35 RMB per share to all shareholders, which represents 17.51% of the net profit attributable to shareholders [1][3]. Group 1: Equity Distribution Plan - The total share capital of the company is 606,510,820 shares, with 1,800,000 shares in the repurchase account not participating in the distribution, resulting in 604,710,820 shares eligible for the dividend [1][2]. - The total cash dividend distribution amounts to 211,648,787 RMB, which is 17.51% of the net profit attributable to shareholders of 1,208,851,302.79 RMB for the year [1][3]. Group 2: Special Ex-Dividend Treatment - The company plans to maintain the per-share distribution ratio unchanged despite potential changes in total share capital due to convertible bonds, share buybacks, or other corporate actions [2]. - The reference price for ex-dividend trading is calculated based on the formula: (previous closing price - cash dividend) + (new share price × change in circulating shares) / (1 + change in circulating shares) [2][3]. Group 3: Impact on Share Price - The closing price on the day before the issuance of the review opinion was 56.40 RMB per share, leading to an ex-dividend reference price of approximately 56.05 RMB per share after accounting for the cash dividend [3][4]. - The impact of the differentiated equity distribution on the ex-dividend reference price is minimal, with an absolute value change of less than 1% [4]. Group 4: Compliance and Verification - The sponsoring institution, China International Capital Corporation, confirms that the differentiated equity distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [4].

Core Viewpoint - The company, Zhejiang Liziyuan Food Co., Ltd., is implementing a differentiated equity distribution plan due to its share repurchase program, which will affect the profit distribution to shareholders [2][3][7]. Group 1: Reasons for Differentiated Equity Distribution - The company approved a share repurchase plan on October 9, 2023, with a budget between RMB 1.5 billion and RMB 3 billion, aimed at employee stock ownership plans or equity incentives [2][3]. - As of the date of the report, the company has repurchased 13,762,962 shares, representing 3.50% of its total share capital [2][3]. Group 2: Details of the Differentiated Equity Distribution Plan - The profit distribution plan proposes a cash dividend of RMB 5.00 per 10 shares (including tax) for shareholders, excluding shares held in the repurchase account [3][4]. - The total number of shares eligible for distribution is 387,487,574, after excluding the repurchased shares [4][5]. Group 3: Special Ex-Dividend Treatment - The basis for the special ex-dividend treatment is that shares in the repurchase account do not participate in profit distribution or have voting rights [3][6]. - The proposed cash dividend per share is RMB 0.50 (including tax), with the ex-dividend reference price calculated based on the previous closing price minus the cash dividend [6][7]. Group 4: Compliance and Verification - The company commits to not undertake actions that could alter the total share capital or the number of shares in the repurchase account during the equity distribution process [7]. - The sponsoring institution has verified that the differentiated equity distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [7].

Core Viewpoint - Fangda Partners issued a legal opinion regarding the differentiated dividend distribution plan of Anjuke Food Group Co., Ltd. for the year 2024, confirming compliance with relevant Chinese laws and regulations [1][2][4]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the company's decision to repurchase shares using between RMB 100 million and RMB 200 million, with a maximum repurchase price of RMB 188.77 per share, intended for employee stock ownership plans [4][5]. - As of the date of the legal opinion, the company had repurchased a total of 1,160,900 shares, which will be used for employee stock ownership plans or equity incentives [4][5]. - The total share capital of the company is 293,294,232 shares, and the actual participating shares for the dividend distribution will be 292,133,332 shares after accounting for the repurchased shares [5][6]. Group 2: Legal Compliance and Impact - The legal opinion confirms that the differentiated dividend distribution does not violate the Securities Law of the People's Republic of China or the relevant regulations of the Shanghai Stock Exchange [6][7]. - The impact of the differentiated dividend distribution on the ex-dividend reference price is minimal, with an absolute value of impact being less than 1% [7][8]. - The legal opinion is intended solely for the purpose of the company's application to the Shanghai Stock Exchange for the differentiated dividend distribution and should not be used for any other purpose [4][8].

证券代码：301191 证券简称：菲菱科思 公告编号：2025-038 深圳市菲菱科思通信技术股份有限公司 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假 记载、误导性陈述或重大遗漏。 特别提示： "公司"）回购专用证券账户持有公司股份 454,300 股。依据《中华人民共和国公 司法》（以下简称"《公司法》"）《上市公司股份回购规则》等相关规定，公司 通过回购专用证券账户持有的股份不享有利润分配权利，现按照每股分配金额不变 的原则相应调整现金分配总额。2024 年年度权益分派方案为：以公司总股本 数，向全体股东按每 10 股派发现金红利 10 元（含税），合计派发现金红利 不进行资本公积转增股本。 总股本（含回购股份）折算的每 10 股现金红利以及本次权益分派实施后的除权除 息价格的计算公式如下： 按公司总股本（含回购股份）折算每 10 股现金红利=（本次实际现金分红总额 ÷公司总股本）×10 股=（68,887,700 元÷69,342,000 股）×10 股=9.934484 元（含 税；保留六位小数，最后一位直接截取，不四舍五入）。即按照公司总股本（含回 购股份）折算的每股现金红利 ...

Core Viewpoint - Sichuan Jiuzhou Electric Co., Ltd. has announced its profit distribution plan for the year 2024, which includes a cash dividend of 1.00 yuan per 10 shares, totaling approximately 102.28 million yuan, to be distributed to all shareholders [1][2]. Profit Distribution Plan - The profit distribution plan was approved at the shareholders' meeting held on April 29, 2025, with a cash dividend of 1.00 yuan per 10 shares, amounting to a total cash distribution of 102,280,664.60 yuan (including tax) [1]. - No bonus shares will be issued, and the remaining undistributed profits will be carried forward to the next year [1]. Equity Distribution Scheme - The equity distribution scheme is based on the existing total share capital of 1,022,806,646 shares, excluding the 0 shares repurchased [1]. - Different tax rates will apply for individual shareholders based on their holding periods, with specific provisions for Hong Kong investors and domestic investors [1][2]. Key Dates - The record date for the equity distribution is set for June 11, 2025, and the ex-dividend date is June 12, 2025 [2]. Distribution Method - Cash dividends will be directly credited to the accounts of A-share shareholders through their custodial securities companies on the ex-dividend date [2]. Adjustment of Parameters - The repurchase price ceiling will be adjusted from 26.37 yuan per share to 26.27 yuan per share following the distribution of cash dividends [3].

国泰海通证券股份有限公司 关于苏州市味知香食品股份有限公司 关于差异化权益分派特殊除权除息的业务申请的核查意见 国泰海通证券股份有限公司（以下简称"保荐机构"、"国泰海通"）作为 苏州市味知香食品股份有限公司（以下简称"味知香"、"公司"）持续督导的 保荐机构，根据《证券发行上市保荐业务管理办法》《上海证券交易所股票上市 《上海证券交易所上市公司自律监管指引第 7 号——回购股份》 规则》 《上海证券 交易所上市公司自律监管指南第 2 号——业务办理》等有关规定，就味知香差异 化权益分派特殊除权除息的业务申请事项进行了审慎核查，发表核查意见如下： 一、审议通过的差异化权益分派方案 公司将按照以下公式计算除权除息开盘参考价： 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） 公司于 2025 年 4 月 25 日召开第三届董事会第六次会议审议通过了《关于公 司 2024 年度利润分配方案的议案》，公司 2024 年度拟以实施权益分派股权登记 日登记的总股本扣除公司回购专用证券账户股份为基数分配利润，公司拟向全体 股东（公司回购专用证券账户除外）每 10 股派送现金红利人民币 3.60 元（ ...

申万宏源证券承销保荐有限责任公司 关于杭州凯尔达焊接机器人股份有限公司 差异化权益分派特殊除权除息事项的核查意见 申万宏源证券承销保荐有限责任公司（以下简称"申万宏源承销保荐"、 "保 荐机构"）作为杭州凯尔达焊接机器人股份有限公司（以下简称"凯尔达"、"公 司"）首次公开发行股票并在科创板上市的保荐机构，根据《公司法》《证券法》 《证券发行上市保荐业务管理办法》 公司分别于 2025 年 4 月 23 日、2025 年 5 月 19 日召开第四届董事会第六次 会议、 公司拟以实施权益分派股权登记日登记的总股本扣减公司回购专用账户中的股 份为基数分配利润，向全体股东按每 10 股派发现金股利 3.00 元（含税），不进 行资本公积金转增股本，不送红股。如自公司利润分配预案的公告披露之日起至 实施权益分派股权登记日期间，公司总股本扣除公司回购专用证券账户中股份的 基数发生变动的，公司拟维持现金派发每股分配比例不变，相应调整现金派发总 额。 《上海证券交易所科创板股票上市规则》 《上 海证券交易所上市公司自律监管指引第 7 号——回购股份》《上海证券交易所上 市公司自律监管指南第 2 号——业务办理（2025 年 ...

上海锦天城（杭州）律师事务所 关于奥普智能科技股份有限公司 差异化分红事项的 法律意见书 地址：杭州市上城区富春路 308 号华成国际发展大厦 12 层 电话：0571-89838088 传真：0571-89837084 邮编：310020 上海锦天城（杭州）律师事务所 法律意见书 上海锦天城（杭州）律师事务所 致：奥普智能科技股份有限公司 上海锦天城（杭州）律师事务所（以下简称"锦天城"或"本所"）接受奥 普智能科技股份有限公司（以下简称"公司"或"奥普科技"）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"《监管指引第 7 号》"）、《上海证券交易所股票上市规则》等有关法律法规 的规定以及《奥普智能科技股份有限公司章程》 （以下简称" 《公司章程》"）就公 司奥普科技 2024 年年度利润分配所涉及的差异化分红事项（以下简称"本次差 异化分红"）相关事项出具本法律意见书。 对本法律意见书，本所及经办律师特作 ...

Core Points - The company announced a cash dividend of 0.42 yuan per share (including tax) for the fiscal year 2024, approved at the annual shareholders' meeting on May 13, 2025 [1][2] - The total cash dividend distribution amounts to approximately 210.70 million yuan (including tax), based on a total share capital of 501,665,462 shares after excluding treasury shares [1][3] - The ex-dividend reference price will be calculated using the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio), with the cash dividend per share calculated as approximately 0.41971 yuan [1][3] Distribution Plan - The dividend will be distributed to all shareholders registered with the China Securities Depository and Clearing Corporation Limited Shanghai Branch as of the close of trading on the registration date [1][3] - The distribution will be conducted through both entrusted and self-distribution methods, with specific arrangements for shareholders who have designated trading [3][4] - Shareholders holding shares in the company's repurchase account will not participate in this dividend distribution [3][4] Taxation Details - For individual shareholders holding A-shares, dividends are subject to different tax treatments based on the holding period, with a 20% tax for holdings of one month or less, 10% for holdings between one month and one year, and no tax for holdings over one year [4][5] - Qualified Foreign Institutional Investors (QFII) will have a 10% withholding tax applied, resulting in a net dividend of 0.378 yuan per share [6][7] - For investors in the Hong Kong Stock Exchange participating in the Shanghai-Hong Kong Stock Connect, a 10% tax will also apply, leading to a net dividend of 0.378 yuan per share [7]

Core Viewpoint - The company is conducting a differentiated equity distribution and special ex-rights and ex-dividend matters for its 2024 profit distribution plan, which includes a cash dividend of 9 yuan per 10 shares, totaling approximately 911.63 million yuan (including tax) [1][2][3]. Group 1: Differentiated Equity Distribution - The reason for the differentiated equity distribution is linked to the company's share repurchase plan, which has been completed with a total of 5,556,054 shares repurchased [1]. - The company plans to distribute cash dividends based on the total share capital after deducting the shares held in the repurchase account, maintaining a distribution ratio of 9 yuan per 10 shares [2][3]. - The total cash dividend to be distributed is 911,630,468.70 yuan (including tax), with the final amount subject to adjustments based on the actual share capital at the time of the distribution [2][3]. Group 2: Ex-rights and Ex-dividend Calculations - The ex-rights and ex-dividend reference price is calculated using the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio) [3][4]. - The virtual cash dividend per share is calculated as (total shares participating in distribution × actual cash dividend per share) / total share capital, resulting in approximately 0.8974 yuan per share [4]. - The impact of the differentiated distribution on the ex-rights and ex-dividend reference price is minimal, with an absolute value impact of less than 1% [4]. Group 3: Regulatory Compliance - The sponsor institution confirms that the differentiated equity distribution complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [5].