广大特材: 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, which includes a cash dividend of 0.3825 RMB per share (after tax) to shareholders [1][4]. Summary by Relevant Sections Dividend Distribution Plan - The company's board approved the profit distribution plan during the annual shareholders' meeting on May 12, 2025, proposing a cash dividend of 3.75 RMB for every 10 shares held, amounting to a total cash distribution of 76,475,826 RMB (after tax) based on 203,935,536 shares eligible for distribution [2][3]. Share Capital Changes - As of June 3, 2025, the company's total share capital increased to 215,114,294 shares due to the conversion of convertible bonds, with 199,950,497 shares eligible for the dividend after excluding shares in the repurchase account [3][4]. Tax Implications - For individual shareholders holding shares for over one year, the cash dividend is exempt from personal income tax, while those holding for one year or less will have taxes withheld upon the sale of shares. The actual cash dividend received will be 0.3825 RMB per share [6][7]. - For qualified foreign institutional investors (QFII), a 10% corporate income tax will be withheld, resulting in a net cash dividend of 0.34425 RMB per share [7][8]. Implementation Dates - The key dates for the dividend distribution include the record date, ex-dividend date, and payment date, which are critical for shareholders to note [1][4].