Core Viewpoint - The company is implementing a differentiated dividend distribution plan, which involves special handling of ex-rights and ex-dividend dates, in accordance with relevant laws and regulations [1][7]. Group 1: Reasons for Differentiated Dividend - The company approved a share repurchase plan using its own or self-raised funds, with a total repurchase amount between RMB 22 million and RMB 40 million, at a price not exceeding RMB 18 per share [2]. - The repurchased shares will be used for employee stock ownership plans or equity incentives, with a repurchase period of 12 months from the board's approval [2]. Group 2: Differentiated Dividend Plan - The company held its annual general meeting on May 28, 2025, and approved a profit distribution plan, proposing to distribute cash dividends of RMB 1.10 per 10 shares (including tax) [4]. - The total share capital of the company is 410 million shares, with 1,009,362 shares held in the repurchase account, leading to a base for cash dividend distribution of 408,990,638 shares [4]. Group 3: Calculation Basis for Differentiated Dividend - The company will only distribute cash dividends without capital reserve transfers or stock dividends, resulting in no change in circulating shares [4]. - The ex-rights and ex-dividend reference price calculations show minimal impact, with the absolute value of the impact being less than 1% [5].

Core Viewpoint - The legal opinion letter from Guohao Law Firm confirms the legality and compliance of Shanghai Wanye Enterprise Co., Ltd.'s differentiated dividend distribution for the year 2024, ensuring it aligns with relevant laws and regulations [1][2][3]. Group 1: Differentiated Dividend Application - The company approved a share repurchase plan on February 18, 2024, to buy back shares using its own funds through centralized bidding, completing the repurchase of 19,556,524 shares, which is 2.10% of the total share capital, at a total cost of approximately RMB 250 million [3][4]. - The company will not conduct capital reserve transfers or issue bonus shares, proposing a cash dividend of RMB 0.4325 per 10 shares for all shareholders, excluding the repurchased shares [4][5]. Group 2: Financial Performance and Dividend Distribution - For the fiscal year 2024, the company reported a net profit attributable to shareholders of approximately RMB 107.54 million, with a total distributable profit of about RMB 1.28 billion [5][6]. - The total cash dividend distribution amounts to approximately RMB 39.40 million, representing about 36.64% of the net profit attributable to shareholders [5][6]. Group 3: Impact on Stock Price - The differentiated dividend distribution is expected to have a minimal impact on the stock's ex-dividend reference price, calculated to be approximately RMB 13.48675, with a negligible change of about 0.00674% [7][8]. - The company will maintain the distribution ratio even if there are changes in the total share capital or the number of shares held in the repurchase account before the ex-dividend date [6][7]. Group 4: Legal Compliance - The legal opinion asserts that the differentiated dividend distribution complies with the Company Law, Securities Law, and other relevant regulations, ensuring no harm to the interests of the company and its shareholders [8].

Core Viewpoint - The legal opinion letter from Shanghai Senyue Law Firm confirms that Shanghai Longyun Cultural Technology Group Co., Ltd.'s differentiated dividend plan for 2024 complies with relevant laws and regulations, ensuring no harm to the company and its shareholders [6]. Group 1: Differentiated Dividend Plan - The company plans to distribute a cash dividend of 0.10 yuan per 10 shares (including tax) for the fiscal year 2024, totaling 921,651 yuan (including tax) [4][5]. - The total number of shares eligible for profit distribution is calculated by deducting the shares held in the repurchase account from the total share capital, resulting in 92,165,100 shares participating in the distribution [5]. - The company will not implement capital reserve transfers or bonus shares in this fiscal year, and any changes in total share capital before the record date will not affect the total distribution amount [4][5]. Group 2: Legal Compliance and Verification - The law firm conducted necessary verifications and confirmed that the company disclosed all relevant facts and documents without any omissions or false statements [2][3]. - The legal opinion emphasizes that the firm does not provide opinions on accounting, financial, or auditing matters, and the financial data referenced should not be interpreted as guarantees of accuracy [3]. - The differentiated dividend plan is deemed compliant with the Company Law, Securities Law, and the Guidelines for Share Repurchase, ensuring the protection of shareholder interests [6].

国浩律师（杭州）事务所 关 于 浙江海控南科华铁数智科技股份有限公司 差异化分红事项 之 专项法律意见书 地址：杭州市上城区老复兴路白塔公园 B 区 2 号、15 号国浩律师楼 邮编：310008 Grandall Building, No.2＆No.15, Block B, Baita Park, Old Fuxing Road, Hangzhou, Zhejiang 310008, China 电话/Tel: (+86)(571) 8577 5888 传真/Fax: (+86)(571) 8577 5643 电子邮箱/Mail：grandallhz@grandall.com.cn 网址/Website：http://www.grandall.com.cn 二〇二五年六月 国浩律师（杭州）事务所 法律意见书 国浩律师（杭州）事务所 下简称"海南华铁"或"公司"）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》"）、 《上海证券交易所交易规则》 《上市公司股份回购规则》 《上海证券交易所上市公 $$\nwarrow\qquad\quad\mp$ ...

Core Points - The company has approved a differentiated dividend distribution plan at the 2024 annual shareholders' meeting, with a cash dividend of 0.20 yuan per share (including tax) [1][2][5] - The total share capital of the company is 102,133,600 shares, and the cash dividend will be distributed based on the total shares minus those held in the company's repurchase account [2][3] - The dividend distribution will not include stock dividends or capital reserve transfers [2][3] Dividend Distribution Details - The cash dividend distribution is based on the total shares registered in the China Securities Depository and Clearing Corporation Limited Shanghai Branch as of the close of trading on the record date [1][2] - The reference price for ex-dividend trading will be calculated as the previous closing price minus the cash dividend per share [2][3] - The company will not distribute dividends for shares held in the repurchase account [4][5] Tax Implications - Individual shareholders holding shares for over one year will not be subject to personal income tax on the dividend income, while those holding for one year or less will have tax withheld upon transfer [5][6] - For qualified foreign institutional investors (QFIIs), a 10% corporate income tax will be withheld, resulting in a net cash dividend of 0.18 yuan per share [6][7] - Other institutional investors will be responsible for their own tax declarations, with a gross cash dividend of 0.20 yuan per share [7]

Group 1 - The legal opinion letter is issued by Guangdong Xinda Law Firm regarding the differentiated dividend distribution plan of Shenzhen Xinyi Chang Technology Co., Ltd for the year 2024 [1][2] - The company has completed the repurchase of 1,054,085 shares, which will not participate in profit distribution due to being held in a special repurchase account [5][6] - The differentiated dividend plan proposes a cash dividend of 2.00 yuan per 10 shares, with no capital reserve fund conversion or bonus shares issued [6][7] Group 2 - The calculation of the ex-dividend reference price is based on the last closing price minus the cash dividend, resulting in an ex-dividend reference price of 47.79 yuan per share [7][8] - The impact of the differentiated dividend on the ex-dividend reference price is minimal, with an absolute value of impact being less than 1% [8][9] - The legal opinion concludes that the differentiated dividend distribution complies with relevant laws and regulations, and does not harm the interests of the company and its shareholders [9]

Group 1 - The company plans to repurchase its shares through a centralized bidding method on the Shanghai Stock Exchange, with a repurchase price not exceeding RMB 18.16 per share and a total repurchase fund between RMB 20 million and RMB 40 million [1][2] - The repurchased shares will be used for employee stock ownership plans or equity incentives, and to maintain company value and shareholder rights [1][2] - The company intends to implement a differentiated dividend distribution for the fiscal year 2024, proposing a cash dividend of RMB 0.234 per 10 shares, amounting to a total cash dividend of approximately RMB 3.35 million [2][4] Group 2 - The total share capital of the company is 150,292,062 shares, with 6,952,007 shares in the repurchase account, leading to a base for profit distribution of 143,340,055 shares [2][4] - The cash dividend distribution represents 30.08% of the company's net profit attributable to shareholders for the year [2][4] - The impact of the differentiated dividend on the ex-dividend reference price is minimal, with an absolute value change of less than 1% [4] Group 3 - The sponsor institution, Guojin Securities, has verified that the differentiated dividend plan complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [5]

Core Viewpoint - The company, 日联科技, is implementing a differentiated dividend distribution plan for the year 2024, which includes cash dividends and capital reserve transfers, following the regulations set forth by relevant authorities [1][2][5]. Group 1: Differentiated Dividend Reasons - The company plans to repurchase shares using its own funds through the Shanghai Stock Exchange, with a repurchase price not exceeding 123.01 yuan per share and a total repurchase amount between 1 billion and 2 billion yuan [1]. - The differentiated dividend distribution is based on the company's profit distribution plan, which aims to ensure fair rights allocation among shareholders [2]. Group 2: Dividend Distribution Plan - The company intends to distribute a cash dividend of 6.00 yuan (including tax) for every 10 shares held and to increase capital reserves by 4.5 shares for every 10 shares, without issuing additional shares [2]. - As of June 23, 2024, the company completed the transfer of 595,600 shares related to its restricted stock incentive plan, reducing the number of shares in the repurchase account to 972,136, with a total participating share capital of 113,532,278 shares [2]. Group 3: Calculation Basis for Dividend - The ex-dividend reference price is calculated based on the previous closing price minus the cash dividend, adjusted for the change in circulating shares [3]. - The actual participating share capital is 113,532,278 shares, and the calculated ex-dividend reference price is approximately 46.2483 yuan per share based on actual distribution [3]. Group 4: Impact of Dividend Distribution - The impact of the differentiated dividend distribution on the ex-dividend reference price is less than 1%, indicating minimal effect on the overall share value [4]. - The company’s repurchased shares will not significantly affect the dividend distribution, ensuring that shareholder interests are maintained [5].

关于江苏洪田科技股份有限公司 差异化分红事项的 法律意见书 地址：上海市浦东新区银城中路 501 号上海中心大厦 9/11/12 层 电话：021-20511000 传真：021-20511999 上海市锦天城律师事务所 邮编：200120 上海市锦天城律师事务所 法律意见书 （以下简称《公司章程》） 上海市锦天城律师事务所 关于江苏洪田科技股份有限公司 差异化分红事项的 法律意见书 致：江苏洪田科技股份有限公司 上海市锦天城律师事务所（以下简称"本所"）接受江苏洪田科技股份有限公 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 7 号——回购股份》（以下简称《回购股份指引》）等法律、法规、规章和 其他规范性文件以及《江苏洪田科技股份有限公司章程》 一、 本次差异化分红的原因 的有关规定，就公司 2024 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"）出具本法律意见书。 本所及本所经办律师依据《证券法》《律师事务所从 ...

Core Viewpoint - The legal opinion issued by Beijing Zhonglun Law Firm confirms that the differentiated dividend distribution plan proposed by Jia Biyou Biotechnology (Wuhan) Co., Ltd. complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [6][11][12]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the company's 2024 profit distribution plan, which proposes a cash dividend of 0.20094 RMB per share, totaling approximately 33.66 million RMB, calculated on a base of 167,519,992 shares after deducting repurchased shares [9][10]. - The company has repurchased 789,128 shares, and the total share capital is 168,309,120 shares, which affects the calculation of the dividend distribution [10][11]. - The company will not conduct capital reserve transfers or issue bonus shares, with any remaining undistributed profits carried forward to future years [11]. Group 2: Legal Compliance and Verification - The law firm conducted thorough verification of the documents and facts provided by the company, ensuring the accuracy and completeness of the legal opinion [4][5]. - The legal opinion is based on existing laws, regulations, and the company's articles of association, confirming that the differentiated dividend distribution does not violate any legal provisions [6][12]. - The law firm emphasizes that the opinion is solely for the purpose of the differentiated dividend distribution and cannot be used for any other purpose without consent [5][12].