On April 23, the first management department of listed companies of Shenzhen Stock Exchange issued a supervision letter to Blue Sail Medical Co.Ltd(002382) company. According to the supervision letter, the announcement disclosed by the company on April 13, 2022 shows that the company convened the board of directors to review and approve the plan on profit distribution of the company in 2021, and plans to distribute cash dividends of 1 yuan (including tax) to all shareholders for every 10 shares. The company’s 2021 annual report shows that the distributable profit of the parent company at the end of the period is -454 million yuan, and the amount of cash dividends is greater than the amount of distributable profit. Under the reminder and supervision of the Ministry, the company disclosed and announced on April 21, 2022 that the company did not meet the conditions for profit distribution, and decided to change the profit distribution plan for 2021 to no cash dividend, no bonus shares, and no conversion of provident fund into share capital. The 22nd Meeting of the 5th board of directors failed to make prudent decisions when deliberating the profit distribution plan, which violated relevant regulations.