重庆山外山血液净化技术股份有限公司2024年年度权益分派实施公告

Core Viewpoint - The company announced a cash dividend distribution of CNY 0.10 per share (including tax) for the fiscal year 2024, approved at the annual shareholders' meeting on May 12, 2025 [2][4]. Distribution Plan - The dividend distribution is for the fiscal year 2024, targeting all shareholders registered with the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, as of the close of trading on the day before the equity registration [3]. - The total share capital of the company is 321,315,646 shares, with 1,666,341 shares held in a repurchase account excluded from the distribution, resulting in 319,649,305 shares eligible for the dividend [6]. - The total cash dividend to be distributed amounts to CNY 31,964,930.50 (including tax), which represents 45.09% of the net profit attributable to shareholders for the year [4][6]. Differentiated Dividend Distribution - The company will implement a differentiated dividend distribution plan, with a cash dividend of CNY 1.00 per 10 shares (including tax) [4]. - The total amount for cash dividends and share repurchases combined is CNY 81,959,591.13, exceeding the net profit attributable to shareholders by 115.62% [4]. Taxation Details - For individual shareholders holding unrestricted shares for over one year, the dividend income is exempt from personal income tax, resulting in a net cash dividend of CNY 0.10 per share [10]. - For shares held for less than one year, the company will not withhold personal income tax at the time of distribution, with tax obligations calculated upon the sale of shares [11]. - Non-resident enterprises and qualified foreign institutional investors (QFII) will have a withholding tax of 10%, leading to a net cash dividend of CNY 0.09 per share [12][13]. Implementation Method - The dividends will be distributed through the China Securities Depository and Clearing Corporation's clearing system to shareholders who have registered their designated trading accounts [8]. - Shares held in the repurchase account will not participate in the profit distribution [9].