Core Viewpoint - The company has announced a differentiated dividend distribution plan, proposing a cash dividend of 0.3 yuan per share, which was approved at the 2024 annual shareholders' meeting on May 20, 2025 [1][2]. Dividend Distribution Plan - The company plans to distribute profits based on the total share capital minus the shares held in the repurchase account, with a proposed cash dividend of 3.00 yuan for every 10 shares held (including tax) [2]. - As of the announcement date, the total share capital is 179,378,265 shares, with 52,880,876.40 yuan allocated for cash dividends (including tax) [2]. - The cash dividend per share is calculated as approximately 0.2948 yuan, based on the adjusted total share capital [2]. Relevant Dates - The key dates for the dividend distribution are the record date, ex-dividend date, and cash dividend payment date [4]. Implementation of Distribution - Shares held in the company's repurchase account will not participate in profit distribution [4]. - All shares are now freely tradable, and dividends will be distributed through the China Securities Depository and Clearing Corporation Limited [4]. Taxation on Dividends - For individual shareholders holding shares for over one year, the dividend income is exempt from personal income tax, with a cash dividend of 0.30 yuan per share [5]. - 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 [5]. - The tax burden varies based on the holding period, with a 20% tax for holdings of one month or less, and a 10% tax for holdings between one month and one year [6]. - For qualified foreign institutional investors (QFII), a 10% withholding tax applies, resulting in a net cash dividend of 0.27 yuan per share [6]. - Hong Kong investors will also receive a net cash dividend of 0.27 yuan per share after a 10% withholding tax [6]. Contact Information - For inquiries regarding the dividend distribution, shareholders can contact the board office at 0571-56660370 [7].

Group 1 - The company has approved a share repurchase plan using its own funds ranging from RMB 25 million to RMB 50 million, with a maximum repurchase price of RMB 53.31 per share, aimed at employee stock ownership plans or equity incentives [1][2] - As of August 16, 2024, the company has repurchased a total of 1,291,428 shares, which will not participate in profit distribution, leading to a differentiated dividend distribution for the fiscal year 2024 [2] - The actual number of shares participating in the profit distribution is 38,708,572 shares, calculated by deducting the repurchased shares from the total share capital of 40 million shares [2][3] Group 2 - The company plans to distribute a cash dividend of RMB 1.00 per 10 shares (including tax) based on the adjusted total share capital after accounting for repurchased shares [2] - The cash dividend per share is calculated to be RMB 0.1, with the reference price for ex-dividend trading set at RMB 39.62 per share, reflecting minimal impact from the repurchased shares on the market price [3] - The sponsor institution confirms that the differentiated dividend distribution complies with relevant regulations and does not harm the interests of the company or its shareholders [3]

东方证券股份有限公司（以下简称"保荐机构"）作为重庆西山科技股份有 限公司（以下简称"西山科技"或"公司"）首次公开发行股票并上市持续督导 保荐机构，根据《公司法》《证券法》《上市公司股份回购规则》《上海证券交易 所上市公司自律监管指引第 7 号——回购股份》《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，对公司 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"）相关事项进行了审慎核查，具体 情况如下： 一、本次差异化分红的原因 公司于 2023 年 12 月 25 日召开第三届董事会第二十三次会议，审议通过了 《关于以集中竞价交易方式回购公司股份方案的议案》，同意公司使用自有资金 以集中竞价交易方式回购公司股份用于员工持股计划或股权激励，回购金额不低 于人民币 5,000 万元（含），不超过人民币 10,000 万元（含），回购价格不超过 截至 2024 年 6 月 17 日，公司完成本次回购，已实际回购公司股份 1,312,721 月内。 股，占当时公司总股本 53,001,466 股的比例为 2.48%，支付的资金总额为人民币 议通过了《关于变更回购股份用 ...

Core Viewpoint - The legal opinion issued by Beijing Guantao (Hangzhou) Law Firm confirms that Zhejiang Kang En Bei Pharmaceutical Co., Ltd.'s differentiated dividend distribution plan 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 net profit of RMB 405,473,540.71 for 2024, with a 10% legal surplus reserve of RMB 40,547,354.07 being deducted [6][7]. - The company plans to distribute a cash dividend of RMB 1.50 (including tax) for every 10 shares to all shareholders, calculated based on the total share capital after excluding the shares held in the repurchase account [6][7]. Group 2: Share Repurchase Details - The company announced a share repurchase plan with a total fund of no less than RMB 200 million and no more than RMB 400 million, with the repurchase period set for six months from the board's approval date [4][5]. - As of July 21, 2024, the company completed the repurchase of 63,579,048 shares, accounting for 2.47% of the total share capital, with an average repurchase price of RMB 4.72 per share [5][6]. Group 3: Legal Compliance and Conclusion - The law firm confirms that the differentiated dividend distribution adheres to the Company Law, Securities Law, and other relevant regulations, ensuring that it does not harm the interests of the company and its shareholders [8]. - The legal opinion is intended solely for the purpose of the differentiated dividend distribution and must not be used for any other purpose without prior written consent from the law firm [3].

Core Viewpoint - The legal opinion issued by Shanghai Jintiancheng Law Firm confirms that the differentiated dividend distribution plan proposed by Haierong Cold Chain 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 2024 annual profit distribution plan, which was approved at the shareholders' meeting [5]. - The total amount for the 2024 profit distribution is set at 210,648,472.65 CNY, with a per-share dividend of 0.50 CNY (including tax) for all shareholders, excluding shares held in the company's repurchase account [5][6]. - The company has completed the repurchase of 4,054,216 shares, accounting for 1.0492% of the total share capital, which will not participate in the profit distribution [5][6]. Group 2: Legal Compliance and Responsibilities - The law firm has conducted thorough verification and confirmed that the documents provided by the company are true, accurate, and complete, and that the legal opinion is based on applicable laws and regulations [2][4]. - The law firm emphasizes that the opinion is strictly for the purpose of the differentiated dividend distribution and cannot be used for any other purposes [4][8]. - The conclusion of the legal opinion states that the differentiated dividend distribution plan adheres to the Company Law, Securities Law, and relevant guidelines, ensuring the protection of shareholder interests [8].

国泰海通证券股份有限公司 关于上海骄成超声波技术股份有限公司 差异化分红事项的核查意见 国泰海通证券股份有限公司（以下简称"国泰海通"或"保荐机构"）作为 上海骄成超声波技术股份有限公司（以下简称"骄成超声"或"公司"）首次公 开发行股票并上市持续督导保荐机构，根据《中华人民共和国公司法》《中华人 《上海证券交易所上市公司自律监管指引第 7 号——回购股份》 民共和国证券法》 等相关法律、行政法规、部门规章及其他规范性文件的相关规定，对公司 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"）相关事项进 行了审慎核查，并出具核查意见如下： 一、本次差异化分红的原因 公司于 2024 年 2 月 4 日召开第一届董事会第二十次会议，审议通过了《关 于以集中竞价交易方式回购公司股份方案的议案》，同意公司使用不低于人民币 股份，回购价格不超过 102.56 元/股，主要用于维护公司价值和股东权益，回购 期限为自公司董事会审议通过本次回购股份方案之日起 3 个月。 公司于 2024 年 7 月 18 日召开第二届董事会第三次会议，审议通过了《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 ...

Core Viewpoint - The legal opinion letter from Grandway Law Offices confirms that the differentiated dividend distribution plan of Xinjiang Huijia Times Department Store Co., Ltd. complies with relevant laws and regulations, and it does not harm the interests of the company or its shareholders [1][6]. Group 1: Differentiated Dividend Distribution - The company plans to distribute a cash dividend of 0.05 yuan per share (including tax) to all shareholders based on a total share capital of 465,337,568 shares, resulting in a total cash dividend of approximately 23.27 million yuan [4][5]. - The differentiated dividend distribution is necessitated by the company's share repurchase plan, which prohibits the repurchased shares from participating in profit distribution [4][5]. Group 2: Legal Compliance and Verification - The law firm conducted thorough verification of the facts and documents related to the differentiated dividend distribution, ensuring that all materials are authentic, legal, and complete [2]. - The legal opinion asserts that the differentiated dividend distribution aligns with the Company Law, Securities Law, and relevant regulatory guidelines, confirming its legality and accuracy [2][6]. Group 3: Impact on Stock Price - The impact of the differentiated dividend on the stock's ex-dividend reference price is minimal, estimated to be less than 1% [6]. - The calculation of the ex-dividend reference price considers the cash dividend and the company's total share capital, indicating a slight adjustment due to the dividend distribution [5][6].

Group 1 - The core viewpoint of the article is that the company, Tai Ling Microelectronics (Shanghai) Co., Ltd., is implementing a differentiated dividend distribution plan for the fiscal year 2024, following a share buyback program [1][4]. - The company has approved a share buyback plan using part of the raised funds and its own funds, with a total buyback amount between RMB 75 million and RMB 150 million [1]. - As of the date of the verification opinion, the company has repurchased 4,242,687 shares, accounting for 1.76% of the total share capital, which will not participate in profit distribution [2]. Group 2 - The differentiated dividend plan proposes a cash dividend of RMB 2.05 per 10 shares (including tax), totaling RMB 48,482,674.05 (including tax) [2]. - The total share capital of the company is 240,743,536 shares, and after deducting the repurchased shares, the actual participating share capital for the dividend distribution is 236,500,849 shares [2]. - The adjusted cash dividend per share is calculated to be RMB 0.205, maintaining the total distribution amount unchanged [2][3]. Group 3 - The sponsor institution, Guotou Securities, has verified that the differentiated dividend distribution complies with relevant laws and regulations, and does not harm the interests of the company or its shareholders [4].

Core Viewpoint - The legal opinion letter issued by Jiangxi Qiu Zheng Wo De Law Firm confirms that Jiangxi Lian Chuang Optoelectronics Co., Ltd.'s differentiated dividend distribution for 2024 complies with relevant laws and regulations, ensuring no harm to the interests of the company and its shareholders [5]. Group 1: Differentiated Dividend Distribution - The differentiated dividend distribution is necessitated by the company's share repurchase plan, which involves using self-owned or self-raised funds to repurchase shares for cancellation, thus affecting the total share capital [2][3]. - The company plans to distribute cash dividends of 0.54 yuan per 10 shares (including tax) to all shareholders, based on a total share count of 453,401,050 shares after excluding repurchased shares [3][4]. Group 2: Impact on Share Price - The differentiated dividend distribution will not change the number of circulating shares, resulting in a circulation share change ratio of 0, and thus the reference price for ex-dividend will be calculated without affecting the share price significantly [4]. - The calculated ex-dividend reference price is 61.126 yuan per share, indicating that the impact of the share repurchase on the ex-dividend reference price is minimal, remaining below 1% [4]. Group 3: Legal Compliance - The legal opinion asserts that the differentiated dividend distribution adheres to the Company Law, Securities Law, and other relevant regulations, confirming that it does not harm the interests of the company or its shareholders [5].

国浩律师（上海）事务所 关于东方证券股份有限公司 致：东方证券股份有限公司 （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》（以下简称"《上市规则》"）、《上海证券交易所交易规 则》（以下简称"《交易规则》"）等法律、法规和规范性文件以及《东方证券 股份有限公司章程》（以下简称"《公司章程》"）的规定，就公司 2024 年度 利润分配所涉及的差异化权益分派特殊除权除息处理（以下简称"2024 年度差 异化分红"或"本次差异化分红"）相关事项出具本法律意见书。 按照律师行业公认的业务标准、道德规范和勤勉尽责的精神，本所律师依据 本法律意见书出具日以前已发生或存在的事实和现行法律、法规和规范性文件的 规定以及《公司章程》的有关规定发表法律意见，并声明如下： 据《公司法》《证券法》《回购规则》《监管指引第 7 号》《上市规则》《交易 规则》等相关法律、法规及规范性文件的规定及本法律意见书出具日前 ...