贵州航宇科技发展股份有限公司2024年年度权益分派实施公告

Core Points - The company announced a profit distribution plan for the fiscal year 2024, which includes a cash dividend of CNY 0.22 per share and a capital increase of 0.30 shares for every share held [2][4][20] - The plan was approved at the annual general meeting held on April 28, 2025 [2][3] - The total number of shares eligible for the distribution is 147,040,730 after excluding shares in the repurchase account [5][20] Distribution and Capital Increase Plan - The distribution will be based on the total share capital minus the shares in the repurchase account, with a cash dividend of CNY 2.20 for every 10 shares and a capital increase of 3 shares for every 10 shares held [4][5] - The total cash dividend to be distributed amounts to CNY 32,348,960.60, while the total number of shares to be increased is 44,112,219 [5][20] Tax Implications - For individual shareholders holding unrestricted shares, dividends are subject to different tax treatments based on the holding period, with a maximum tax rate of 20% for shares held for less than one month [8][9] - For shares held over one year, dividends are exempt from personal income tax [9][10] Share Capital Structure Changes - Following the distribution, the total share capital will increase to 191,905,734 shares, resulting in a diluted earnings per share of CNY 1.00 for the fiscal year 2024 [13][20] Convertible Bond Price Adjustment - The conversion price for the company's convertible bonds will be adjusted from CNY 32.64 to CNY 24.97, effective from June 3, 2025, due to the profit distribution [16][20] - The adjustment is based on the formula that accounts for cash dividends and capital increases [17][20]