Core Points - The company has completed the listing and circulation of all shares from its initial strategic placement [1] - The company will distribute a cash dividend of 0.25 RMB per share (including tax) and will increase capital by 0.2 shares for each share held [1][3] - The total cash dividend distribution amounts to 29,958,334 RMB (including tax), and the capital increase will result in 23,966,667 new shares being issued [3][7] Dividend and Capital Increase Plan - The profit distribution and capital increase plan was approved at the annual shareholders' meeting on May 16, 2025 [3] - The total share capital before the distribution was 119,833,336 shares, which will increase to 143,800,003 shares after the capital increase [7] - The cash dividend will be distributed to shareholders registered by the close of trading on the stock exchange on the record date [3][4] Tax Implications - For individual shareholders holding shares for over one year, the cash dividend is exempt from personal income tax, resulting in a net distribution of 0.25 RMB per share [4][5] - 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 sale of the shares [5][6] - Qualified Foreign Institutional Investors (QFII) will have a 10% withholding tax on dividends, resulting in a net distribution of 0.225 RMB per share [6][7] Share Structure Changes - The company confirms that all strategic placement shares have been fully listed and are circulating [7] - The share structure will change from 119,833,336 shares to 143,800,003 shares after the capital increase [7] - The diluted earnings per share for the fiscal year 2024 is projected to be 0.49 RMB [7]
悦安新材: 悦安新材2024年年度权益分派实施公告