第一章 总则 第一条 为进一步规范广东星光发展股份有限公司（以下简称"公司"）分 红行为，推动公司建立科学、持续、稳定的分红机制，保护中小投资者合法权益， 根据中国证券监督管理委员会《上市公司监管指引第 3 号——上市公司现金分 红》、《关于进一步落实上市公司分红相关规定的通知》（证监发[2012]37 号）、 《深圳证券交易所上市公司自律监管指引第 1 号——主板上市公司规范运作》以 及《公司章程》的有关规定，结合公司实际情况，制定本制度。 第二章 现金分红政策 （2025 年 9 月） 广东星光发展股份有限公司 目 录 分红管理制度 | 第一章 | 总则 ·····································································1 | | --- | --- | | 第二章 | ·························································1 现金分红政策 | | 第三章 | 股东回报规划 ··················································· ...

Core Viewpoint - The company aims to establish a scientific, sustainable, and stable dividend mechanism to protect the legitimate rights and interests of minority investors while ensuring reasonable returns on investment [1] Dividend Policy - The company implements an active, continuous, and stable profit distribution policy, prioritizing cash dividends while considering the company's operational conditions and sustainable development [2][3] - The annual cash distribution should not be less than 10% of the distributable profit for the year, and the cumulative cash distribution over the last three years should be at least 30% of the average annual distributable profit [2][3] - The board of directors must propose a mid-term profit distribution plan based on the company's profitability, cash flow, and funding needs, subject to approval by a temporary shareholders' meeting [2] Shareholder Return Planning - The company should maintain a continuous and stable dividend policy, taking into account the opinions of independent directors and minority shareholders, and submit a three-year dividend return plan for approval [4] - The board must propose a dividend plan after each fiscal year and consider shareholder feedback [4] Dividend Decision Mechanism - The board of directors is responsible for formulating the annual profit distribution plan based on the company's actual situation, ensuring it aligns with the company's articles of association [5][6] - The board must document management suggestions, board discussions, and voting results during the decision-making process for dividend proposals [5] Dividend Supervision and Constraints - The board's audit committee is tasked with supervising the execution of the dividend policy and shareholder return planning [6][7] - The company must disclose the cash dividend policy and its execution in regular reports, including compliance with the articles of association and the clarity of distribution standards [7]