V-Test(SH:688372) Zheng Quan Shi Bao Wang·2024-10-20 17:48Core Viewpoint - The company has announced a differentiated dividend distribution plan, with a cash dividend of 0.2 yuan per share (including tax) to be distributed to shareholders based on the total share capital minus shares held in the repurchase account [1][2]. Summary by Relevant Sections Dividend Distribution Plan - The profit distribution plan was approved at the company's third extraordinary general meeting on October 8, 2024 [1]. - The distribution is for the first half of 2024, with a cash dividend of 2.00 yuan for every 10 shares held, totaling approximately 60,838,883.20 yuan (including tax) to be distributed among 304,194,416 shares [1][2]. Shareholder Eligibility - Eligible shareholders are those registered with the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, as of the close of trading on the day before the equity registration date [1]. - Shares held in the company's repurchase account will not participate in the dividend distribution [1]. Taxation Details - For individual shareholders holding unrestricted shares for over one year, the cash dividend is exempt from personal income tax, resulting in a net distribution of 0.20 yuan per share [2][4]. - 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 the transfer of shares [2][4]. - For qualified foreign institutional investors (QFII), a 10% corporate income tax will be withheld, resulting in a net cash dividend of 0.18 yuan per share [4][5]. Implementation Method - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation's clearing system, with specific arrangements for shareholders who have completed designated transactions [3]. - The company will handle the distribution for certain shareholders, including specific investment funds and limited partners [3].