Core Viewpoint - Zhejiang Pharmaceutical Co., Ltd. is implementing a differentiated dividend distribution plan for the fiscal year 2024, which has been approved by the board of directors and the annual general meeting of shareholders [5][6]. Group 1: Reasons for Differentiated Dividend - The company held its 10th fourth board meeting on April 14, 2025, where it approved a share repurchase plan through centralized bidding [5]. - A special securities account for share repurchase has been established, and as of the application date for the differentiated dividend, the account holds 9,619,400 shares that will not participate in profit distribution [5][6]. Group 2: Dividend Distribution Plan - The annual general meeting on June 25, 2025, approved a profit distribution plan, which includes a cash dividend of 0.37 yuan per share (tax included) based on the total share capital [5][6]. - The total share capital is 961,637,750 shares, and the shares held in the repurchase account will not be included in the profit distribution [5]. Group 3: Calculation Basis for Dividend - The ex-dividend reference price is calculated using the formula: (previous closing price - cash dividend) ÷ (1 + change in circulating shares ratio) [6]. - Based on the closing price of 15.14 yuan per share on July 1, 2025, the actual ex-dividend reference price is calculated to be 14.77 yuan [6]. Group 4: Conclusion - The legal opinion confirms that the differentiated dividend distribution complies with relevant laws and regulations, and does not harm the interests of the company or all 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].

Group 1 - The core viewpoint of the article is that Anhui Transportation Construction Co., Ltd. is implementing a differentiated dividend distribution plan for the year 2024, which is legally supported and compliant with relevant regulations [1][2][7] - The company has repurchased a total of 6,546,700 shares, which will not participate in the profit distribution, leading to a differentiated dividend distribution for the remaining shares [3][5] - The proposed cash dividend distribution is 0.65 yuan (including tax) for every 10 shares held, amounting to a total cash dividend of approximately 39.80 million yuan [5][6] Group 2 - The legal opinion confirms 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 [7] - The calculation for the cash dividend distribution is based on the total share capital of 618,924,235 shares, with adjustments made for the repurchased shares [5][6] - The impact of the differentiated dividend distribution on the ex-dividend reference price is minimal, with an absolute value change of less than 1% [7]

北京市嘉源律师事务所 关于春秋航空股份有限公司 西城区复兴门内大街 158 号远洋大厦 4 楼 中国·北京 北京 BEIJING·上海 SHANGHAI·深圳 SHENZHEN·香港 HONGKONG·广州 GUANGZHOU·西安 XI`AN 致：春秋航空股份有限公司 北京市嘉源律师事务所 关于春秋航空股份有限公司 差异化分红事项之 专项法律意见书 差异化分红事项之 专项法律意见书 嘉源(2025)-05-216 北京市嘉源律师事务所（以下简称"本所"）接受春秋航空股份有限公司（以 下简称"公司"或"春秋航空"）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》"）等相关法律、法规、规范性文件及《春秋航空股份有限公司章程》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出具。 为出具本法律意见书之目的，本所经办律师依照现行有效的法律法规以及中 国证券监督管理委员会（以下称"中国证监会"）相关规章、规范性文件的要求和 规定，对与本次差异 ...

Core Viewpoint - The legal opinion from Beijing Deheng Law Firm confirms that the differentiated dividend distribution plan of Beijing Guolian Vision Information Technology Co., Ltd. complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [3][5]. Group 1: Reasons for Differentiated Dividend - The differentiated dividend distribution is based on a resolution passed during the 13th meeting of the 8th Board of Directors on December 20, 2022, which approved a share repurchase plan for employee stock ownership or equity incentives [3]. - The company plans to change the purpose of part of the repurchased shares, with 1,795,500 shares being used for employee stock ownership and the remaining 1,795,500 shares to be canceled, reducing the registered capital [3][4]. Group 2: Dividend Distribution Plan - The company intends to distribute a cash dividend of 0.66 yuan per 10 shares (tax included) for the 2024 fiscal year, without capital reserve transfers or stock dividends [4]. - The total number of shares eligible for distribution is calculated as 718,742,313 shares after excluding the repurchased shares [4]. Group 3: Calculation Basis for Differentiated Dividend - The cash dividend per share is approximately 0.0658 yuan, calculated based on the total number of shares participating in the distribution [4]. - The impact of the differentiated dividend on the ex-dividend reference price is minimal, with an absolute value change of less than 1% [5]. Group 4: Compliance and Conclusion - The differentiated dividend distribution meets the requirements of the Company Law, Securities Law, and relevant regulations, ensuring no detriment to the interests of the company and all shareholders [5].

Core Points - The company announced a cash dividend of 0.065 CNY per share for its A shares [1][8] - The profit distribution plan was approved at the annual shareholders' meeting on May 19, 2025 [2] - The total cash dividend to be distributed amounts to approximately 39.8 million CNY (including tax) [2] Distribution Plan - The cash 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 [2][5] - The distribution is based on a total share capital of 618,924,235 shares, with 612,377,535 shares eligible for the dividend after excluding repurchased shares [2] - The cash dividend per share is calculated as 0.064 CNY after adjusting for the total share capital [3] Relevant Dates - The registration date for shares is July 16, 2025, with the ex-dividend date and cash dividend payment date both set for July 17, 2025 [5][9] Taxation Information - The company will not withhold personal income tax at the time of dividend distribution; however, tax will be calculated based on the holding period when shares are sold [8] - The actual cash dividend received by shareholders after tax will be 0.0585 CNY per share [8][9]