Core Viewpoint - The company, Zhuzhou Oke Carbide Precision Tool Co., Ltd., has announced a cash dividend distribution of RMB 0.15 per share for the fiscal year 2024, approved at the annual shareholders' meeting on May 22, 2025 [2][3]. Summary by Sections Dividend Distribution Plan - The company plans to distribute a cash dividend of RMB 1.5 for every 10 shares held, totaling RMB 23,629,756.20 (including tax) based on the adjusted total shares eligible for distribution [3][5]. - The total share capital is 158,781,708 shares, with 1,250,000 shares in the repurchase account excluded from the distribution, resulting in 157,531,708 shares participating in the dividend [3][5]. Taxation Details - For individual shareholders holding shares for over one year, the dividend income is exempt from personal income tax, resulting in an actual cash dividend of RMB 0.15 per share [8][9]. - For shares held for less than one year, the company will not withhold personal income tax at the time of distribution, but tax will be calculated upon transfer of shares [8][9]. - For Qualified Foreign Institutional Investors (QFII), a 10% withholding tax applies, leading to an actual cash dividend of RMB 0.135 per share after tax [9][10]. Implementation Method - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders registered by the end of the trading day on the record date [5][6]. - Shareholders who have not completed designated transactions will have their dividends held by the clearing company until the transactions are completed [5].

Core Viewpoint - The legal opinion issued by Jincheng Tongda & Neal Law Firm confirms that Great Wall Motor Company Limited's differentiated dividend distribution plan for the 2024 fiscal year complies with relevant laws and regulations, ensuring no harm to the interests of the company or its shareholders [2][5]. Group 1: Differentiated Dividend Distribution - Great Wall Motor plans to distribute a cash dividend of RMB 0.45 per share to all shareholders, excluding shares held in the company's repurchase account, which totals 418,643 shares as of June 18, 2025 [3][4]. - The total number of A-shares before the dividend distribution is 6,240,169,933 shares, and the repurchase account shares will not participate in the profit distribution [4][5]. Group 2: Legal Compliance and Verification - The law firm conducted thorough verification of the authenticity, accuracy, and completeness of the documents provided by Great Wall Motor, ensuring that the legal opinion does not contain any false records or misleading statements [3][5]. - The differentiated dividend distribution plan adheres to the Company Law, Securities Law, and the guidelines for share repurchase, confirming its legality [5]. Group 3: Impact on Share Price - The reference price for ex-dividend trading is calculated to be approximately RMB 20.81 per share, with the impact of the differentiated dividend distribution on the reference price being less than 1%, indicating minimal effect [5].

Core Viewpoint - The legal opinion issued by Shanghai Guangfa Law Firm confirms that Wuxi Huaguang Environmental Energy Group Co., Ltd.'s differentiated dividend distribution plan for 2024 complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [3][7]. Group 1: Differentiated Dividend Distribution - The company plans to distribute a cash dividend of RMB 0.35 per share (including tax) based on the total share capital as of the dividend distribution date, excluding shares held in the repurchase account [3][5]. - As of the application date, the total share capital is 955,965,729 shares, with 9,991,050 shares in the repurchase account, resulting in 945,974,679 shares eligible for profit distribution [5][6]. - The company has accumulated a retained profit of RMB 2,241,977,693.61 as of December 31, 2024, which supports the proposed cash dividend distribution [3][4]. Group 2: Legal Compliance and Verification - The law firm conducted necessary verifications and confirmed that the documents and statements provided by the company are complete, true, and effective [2][3]. - The differentiated dividend distribution plan was approved during the company's board meeting on April 15, 2025, and is in accordance with the Company Law, Securities Law, and relevant self-regulatory guidelines [3][7]. - The law firm assumes legal responsibility for the accuracy and completeness of the legal opinion provided [2][3]. Group 3: Impact on Share Price - The reference price for ex-dividend trading is calculated based on the previous closing price adjusted for the cash dividend, with minimal impact on the share price due to the repurchase account shares not participating in the dividend [6][7]. - The calculated ex-dividend reference price is approximately RMB 10.31 per share, indicating a negligible impact of less than 1% on the share price due to the differentiated dividend distribution [6][7].

Core Viewpoint - The legal opinion letter from Guohao Law Firm confirms the legality and compliance of Jiangxi Woge Optoelectronics Group Co., Ltd.'s differentiated dividend distribution plan for the year 2024, ensuring it does not harm the interests of the company and its shareholders [2][8]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is based on the company's decision to repurchase shares using self-owned or self-raised funds, with a minimum repurchase price of RMB 35 per share [3][5]. - As of April 7, 2025, the company repurchased a total of 1,179,900 shares, accounting for 0.53% of the total share capital, with a total payment of RMB 30.0054 million [4]. - The company plans to distribute a cash dividend of RMB 0.5 per 10 shares to all shareholders, excluding the repurchased shares, resulting in a total of 222,297,333 shares eligible for the dividend [6]. Group 2: Financial Calculations and Impacts - The total undistributed profits as of December 31, 2024, amount to RMB 152,876,045.97, and the actual number of shares participating in the distribution is 221,632,233 [6]. - The closing price of the company's stock on June 19, 2025, was RMB 21.28 per share, and the calculated ex-dividend reference price is RMB 21.23 per share, indicating a minimal impact on the stock price [7][8]. - The absolute impact of the differentiated dividend distribution on the ex-dividend reference price is less than 1%, suggesting a negligible effect [8].

Core Viewpoint - The company, Zhuzhou Oke Carbide Precision Tool Co., Ltd., has announced a differentiated cash dividend distribution plan for its shareholders, which was approved at the 2024 annual general meeting held on May 22, 2025 [1]. Group 1: Dividend Distribution Plan - The company plans to distribute a cash dividend of RMB 0.15 per share, with a total share capital of 158,781,708 shares, excluding 23,629,756.20 shares held in the repurchase account [2]. - The differentiated dividend plan specifies that for every 10 shares held, shareholders will receive a cash dividend of RMB 1.5 (including tax), with no bonus shares or capital reserve conversion [1][2]. - The reference price for the ex-dividend date will be calculated as the previous closing price minus the cash dividend of RMB 0.1488 per share, as the circulating shares will not change [2]. Group 2: Tax Implications - For individual shareholders holding shares for more than one year, the dividend income is exempt from individual income tax, resulting in an actual cash dividend of RMB 0.15 per share [5]. - For shares held for one year or less, the company will not withhold individual income tax at the time of distribution, but tax will be calculated and withheld upon the transfer of shares [5]. - For Qualified Foreign Institutional Investors (QFIIs), a 10% withholding tax will apply, resulting in an actual cash dividend of RMB 0.135 per share after tax [6]. Group 3: Implementation Details - The cash dividends will be distributed through China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders registered by the ex-dividend date [2]. - Shares held in the repurchase account will not participate in the profit distribution [3]. - Shareholders who have not completed designated transactions will have their dividends held by China Securities Depository and Clearing Corporation until the transactions are completed [2].

Core Points - The company announced a cash dividend distribution of 0.0501 CNY per share for the fiscal year 2024, approved at the annual shareholders' meeting on June 16, 2025 [2][4] - The total cash dividend to be distributed amounts to approximately 19.01 million CNY, based on a total share capital of 383,644,650 shares, excluding shares held in the repurchase account [4][5] - The dividend distribution will be executed through the China Securities Depository and Clearing Corporation Limited, with specific provisions for different types of shareholders regarding tax implications [9][12] Dividend Distribution Details - The cash dividend of 0.0501 CNY per share is applicable to all shareholders registered by the end of the trading day prior to the dividend record date [3][4] - The company will adjust the per-share cash distribution if there are changes in total share capital due to events like convertible bond conversions or share repurchases, while maintaining the total cash dividend amount [4][5] - The reference price for ex-dividend trading will be calculated based on the previous closing price minus the cash dividend, with no change in the number of circulating shares [6][7] Tax Implications - For individual shareholders holding unrestricted shares, the company will not withhold income tax at the time of dividend distribution, but tax will be calculated based on the holding period when shares are sold [9][10] - For foreign institutional investors (QFII), a withholding tax of 10% will be applied to the dividend, resulting in a net distribution of approximately 0.04509 CNY per share after tax [11][12] - Different tax treatments apply to various categories of shareholders, including those holding restricted shares and investors from Hong Kong, with specific guidelines for tax treaty benefits [10][12]

中信证券股份有限公司 关于中微半导体（深圳）股份有限公司 差异化分红事项的核查意见 中信证券股份有限公司（以下简称"中信证券"或"保荐人"）作为中微半 导体（深圳）股份有限公司（以下简称"公司"、"中微半导"或"发行人"）首 次公开发行股票并在科创板上市的保荐人。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》"）及《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，对公司 审慎核查，具体情况如下： 一、本次差异化分红的原因 二、本次差异化分红方案 根据公司 2024 年股东大会审议通过的《关于 2024 年度利润分配方案的议案》， 公司拟以实施 2024 年度分红派息股权登记日的总股本扣减公司回购专用证券账 户中的股份为基数，向全体股东每 10 股派发现金红利 2.50 元（含税）。公司不 进行资本公积金转增股本，不送红股。如实施权益分派股权登记日前，因回购股 份等事项致使公司总股本发生变动的，拟维持每股分配比例不变，相应调整分配 总额，如后续总股本发生变化，将另行调整。 三、本次差异化分红的计算依据 截至本核查意见出具之日， ...

北京市众天律师事务所 关于 神马实业股份有限公司 差异化分红事项的法律意见书 北京市众天律师事务所 北京市北四环西路 9 号银谷大厦 17 层 电话: +86 1062800408 传真: +86 1062800411 邮政编码：100190 二〇二五年七月 北京市众天律师事务所法律意见书 北京市众天律师事务所 关于神马实业股份有限公司 差异化分红事项的法律意见书 致：神马实业股份有限公司 北京市众天律师事务所（以下简称"本所"）接受神马实业股份有限公司（以 下简称"神马实业"或"公司"）的委托，根据《中华人民共和国公司法》《中 华人民共和国证券法》《上海证券交易所交易规则》《上海证券交易所上市公司 自律监管指引第 7 号——回购股份》等有关法律法规、规范性文件和《神马实业 股份有限公司章程》的相关规定，按照律师行业公认的业务标准、道德规范和勤 勉尽责精神，就公司 2024 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"）相关事项出具本法律意见书。 第一节 引言 一、律师声明事项 本所律师依据本法律意见书出具日之前已经发生或存在的事实，并基于对有 关事实的了解和对我国现行法律、法规以及其他相关规 ...

Core Viewpoint - The legal opinion issued by Shanghai Tongli Law Firm confirms that the differentiated dividend distribution plan proposed by Wuxi Xiangsheng Medical Technology Co., Ltd. complies with relevant laws and regulations, and does not harm the interests of the company and its shareholders [4][7]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is necessitated by the company's share repurchase plan, which involves using self-owned funds to repurchase A-shares for employee stock ownership plans, with a repurchase price not exceeding RMB 62.05 per share and a total repurchase amount between RMB 10 million and RMB 20 million [4][5]. - As of the date of the legal opinion, the company has repurchased a total of 249,784 shares, which will not participate in the profit distribution for the fiscal year 2024, leading to a discrepancy between the total share capital and the shares participating in profit distribution [5][6]. Group 2: Impact on Share Price - The differentiated dividend distribution will adjust the base for profit distribution by deducting the shares held in the repurchase account from the total share capital, while maintaining the per-share distribution ratio [6]. - The estimated impact of the differentiated dividend on the ex-dividend reference price is less than 1%, indicating that it will not significantly affect the company's share price [6][7]. Group 3: Legal Compliance - The legal opinion asserts that the differentiated dividend distribution does not violate the Company Law, Securities Law, self-regulatory guidelines, or the company's articles of association, and confirms that it does not harm the interests of the company or its shareholders [4][7].

Core Points - The company plans to distribute a cash dividend of 1 yuan per share to all shareholders, approved at the 2024 annual general meeting on May 16, 2025 [1][2] - The total number of shares eligible for the dividend is 111,874,753 shares after excluding shares in the company's repurchase account, resulting in a total cash dividend distribution of 111,874,753 yuan, which accounts for 79.62% of the company's net profit attributable to shareholders for the year [2][3] - The company will not issue bonus shares or increase capital reserves this year [2] Dividend Distribution Details - The cash dividend distribution will be based on the total number of shares registered by the close of trading on the equity registration date [1][3] - The reference price for ex-dividend trading will be calculated using the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio), with the circulating shares ratio being 0 due to no changes in circulating shares [3] - The virtual cash dividend per share is approximately 0.9978 yuan, calculated based on the total shares participating in the distribution [3] Tax Implications - For individual shareholders holding shares for over one year, the cash dividend is exempt from personal income tax, resulting in a net distribution of 1 yuan per share [6][7] - For shares held for less than one year, the company will not withhold personal income tax at the time of distribution, but tax will be calculated and withheld upon the sale of shares [6][8] - For qualified foreign institutional investors (QFII), a 10% withholding tax will apply, resulting in a net cash dividend of 0.9 yuan per share [7][8]