方邦股份: 2024年年度权益分派实施公告

Core Points - The company has approved a differentiated cash dividend distribution plan for the fiscal year 2024, with a cash dividend of 0.18676 RMB per share [1][2][5] - The total cash dividend to be distributed is estimated at 15 million RMB (including tax), based on a total share capital of 80,317,265 shares after deducting shares in the repurchase account [2][3] - The dividend distribution plan was approved at the annual shareholders' meeting held on May 9, 2025 [1][2] Dividend Distribution Details - The cash dividend will be distributed to all shareholders registered by the end of the trading day on the equity registration date [1][3] - The reference price for ex-dividend trading will be calculated based on the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio), with the circulating shares ratio being 0 as there are no changes in circulating shares [3][4] - The company will not implement any other forms of distribution, such as stock dividends or capital reserve transfers [2][3] Tax Implications - For individual shareholders holding shares for more than one year, the cash dividend is exempt from personal income tax, resulting in a net distribution of 0.18676 RMB per share [5][6] - For shares held for less than one year, the company will not withhold personal income tax at the time of distribution, but tax obligations will be calculated based on the holding period [6][7] - Qualified foreign institutional investors (QFII) will have a 10% withholding tax applied, resulting in a net cash dividend of 0.16808 RMB per share [7][8]