银河微电: 2024年年度权益分派实施公告

Core Viewpoint - The company has announced a differentiated cash dividend distribution plan for the fiscal year 2024, with a proposed cash dividend of 0.23 yuan per share, totaling approximately 29.25 million yuan before tax [2][3]. Dividend Distribution Plan - The company will distribute a cash dividend of 2.30 yuan for every 10 shares held, based on a total share count of 128,903,136 shares, excluding shares held in the company's repurchase account [2]. - The total cash dividend amount is calculated after deducting 1,732,884 shares held in the repurchase account, resulting in a net distribution base of 127,170,283 shares [2][3]. - The company will not issue bonus shares or increase capital reserves through stock dividends for the fiscal year 2024 [2]. Relevant Dates - The key dates for the dividend distribution include the record date, ex-dividend date, and cash dividend payment date, which are specified in the announcement [3][4]. Tax Implications - For individual shareholders holding shares for over one year, the cash dividend of 0.23 yuan per share is exempt from individual income tax [4]. - For shares held for one year or less, the company will not withhold income tax at the time of distribution, but tax will be calculated and deducted upon the sale of shares [4]. - Non-resident enterprises will be subject to a 10% corporate income tax, resulting in a net cash dividend of 0.207 yuan per share [5][6]. Distribution Method - Cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited Shanghai Branch to shareholders registered by the record date [4]. - Shares held in the company's repurchase account will not participate in the profit distribution [4].