领益智造: 分红管理制度

Core Viewpoint - The company establishes a dividend management system to ensure a scientific, sustainable, and stable profit distribution mechanism, protecting the legitimate rights and interests of minority investors [1]. Dividend Policy - The company will allocate profits after tax in the following order: 10% of the annual after-tax profit will be allocated to the statutory reserve fund, unless the accumulated statutory reserve fund exceeds 50% of the registered capital [2]. - After allocating to the statutory reserve fund, the company may also allocate discretionary reserve funds based on shareholder meeting resolutions [2]. - Remaining after-tax profits will be distributed according to the proportion of shares held by shareholders, unless otherwise specified in the company’s articles of association [2]. - The company aims for a continuous and stable profit distribution policy, prioritizing cash dividends while considering the company's operational needs [3]. Cash Dividend Conditions - Cash dividends will be distributed only if the company has positive profits and sufficient cash flow, ensuring that it does not affect future operations [3]. - The company plans to distribute cash dividends at least once a year, with a minimum of 10% of the distributable profit for that year, and a cumulative cash distribution over three years not less than 30% of the average annual distributable profit [3][4]. Shareholder Return Planning - The company will develop a three-year shareholder return plan, detailing specific arrangements for dividends and cash distribution intervals [5]. - The return plan will consider the company's long-term sustainable development and various factors such as current and future profitability, cash flow, and investment needs [5]. Decision and Supervision Mechanism - The board of directors will draft a profit distribution proposal, which will then be submitted to the shareholders' meeting for approval [7]. - The audit committee will supervise the execution of the cash dividend policy and ensure compliance with decision-making procedures and information disclosure [8]. - If the company has profits but does not propose cash dividends, the board must explain the reasons and the intended use of retained funds [7][10].