Darbond Technology (SH:688035) Zheng Quan Zhi Xing·2025-05-22 12:08Core Viewpoint - The company, Yantai Debang Technology Co., Ltd., has announced a differentiated dividend distribution plan, proposing a cash dividend of RMB 0.25 per share for its shareholders [1][2][3]. Dividend Distribution Plan - The proposed cash dividend distribution was approved at the 2024 annual general meeting held on May 9, 2025 [1]. - The cash dividend will be distributed based on a total share capital of 142,240,000 shares, excluding 1,781,682 shares held in the company's repurchase account, resulting in a base of 140,458,318 shares for the distribution [2]. - The total cash dividend amount to be distributed is RMB 35,114,579.50 (including tax) [2]. Ex-Dividend Date and Payment - The relevant dates for the dividend distribution include the record date, ex-dividend date, and payment date, which are specified in the announcement [3]. - Shares held in the company's repurchase account will not participate in the profit distribution [3]. Tax Implications - For individual shareholders holding unrestricted shares for over one year, the cash dividend is exempt from personal income tax, resulting in an actual distribution of RMB 0.25 per share [5]. - For shares held for less than one year, a tax rate of 20% applies for holdings of one month or less, and 10% for holdings between one month and one year [5][6]. - Qualified Foreign Institutional Investors (QFIIs) will have a withholding tax of 10% on the cash dividend, leading to an actual distribution of RMB 0.225 per share [6][7].