Core Viewpoint - Shanghai Aladdin Biochemical Technology Co., Ltd. announced its 2024 annual profit distribution and capital reserve transfer plan, which includes a cash dividend of 0.1 yuan per share and a capital reserve transfer of 0.2 shares for every 10 shares held [2][3][6]. Distribution and Capital Increase Plan - The distribution year is set for 2024, with the distribution target being all shareholders registered with China Securities Depository and Clearing Corporation Limited, Shanghai Branch, as of the close of trading on the day before the equity registration date [2][5]. - The company plans to distribute a cash dividend of 1.00 yuan for every 10 shares and to increase capital by 2 shares for every 10 shares held, with no bonus shares issued this year [3][6]. Share Capital Structure - As of May 27, 2025, the total share capital is 277,385,506 shares, with 1,302,040 shares in the company's repurchase account, resulting in an effective share capital of 276,083,466 shares for the distribution [6][12]. - The total cash dividend to be distributed amounts to 27,608,346.60 yuan (including tax), and the total number of shares to be increased is 55,216,693, raising the total share capital to 332,602,199 shares post-distribution [6][12]. Tax Implications - For individual shareholders holding unrestricted circulating shares, the actual cash dividend per share is 0.10 yuan, with different tax treatments based on the holding period [9][10]. - For shares held for over one year, the dividend income is exempt from personal income tax, while for shares held for less than one year, the tax treatment varies [10][11]. Convertible Bond Adjustment - The company announced an adjustment to the conversion price of its convertible bonds ("Aladdin Convertible Bonds") due to the profit distribution and capital increase, with the conversion price adjusted from 16.17 yuan to 13.39 yuan per share, effective from June 5, 2025 [19][22][23]. - The adjustment formula considers the cash dividend and the capital increase ratio, ensuring that the bondholders' rights are protected [18][22].
上海阿拉丁生化科技股份有限公司2024年年度权益分派实施公告