Kawin Technology(SH:688687) Zheng Quan Zhi Xing·2025-06-04 12:04Core Viewpoint - The company, Beijing Kain Technology Co., Ltd., has announced a differentiated cash dividend distribution plan for its shareholders, which was approved at the 2024 annual general meeting on May 20, 2025 [1][2]. Dividend Distribution Plan - The company plans to distribute a cash dividend of 0.30 yuan per share (including tax) to all shareholders [1][3]. - The total share capital as of December 31, 2024, is 170,944,422 shares, with 3,509,027 shares held in the company's repurchase account, resulting in a distribution base of 167,435,395 shares [2][3]. - The cash dividend distribution will not involve capital reserve transfers or stock dividends, meaning the number of circulating shares will remain unchanged [3]. Relevant Dates - Key dates for the dividend distribution include the record date, ex-dividend date, and cash dividend payment date, which are specified in the announcement [1][4]. Tax Implications - For individual shareholders holding shares for more than one year, the cash dividend income is exempt from personal income tax, resulting in a net cash dividend of 0.30 yuan 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 and deducted upon the transfer of shares [4][5]. - Qualified Foreign Institutional Investors (QFII) will have a 10% corporate income tax withheld on the dividends, leading to a net cash dividend of 0.27 yuan per share [6][7]. Implementation of Distribution - Shares held in the company's repurchase account will not participate in the profit distribution [4]. - Cash dividends for certain institutional shareholders will be distributed directly by the company, while others will be managed through the China Securities Depository and Clearing Corporation [4][6].