瑞松科技: 2024年年度权益分派实施公告

Core Points - The company has completed the listing and circulation of all shares from its initial strategic placement [1] - The company has approved a differentiated dividend distribution plan, which includes a cash dividend of 0.10 CNY per share and a capital increase of 0.30 shares for every share held [2][3] - The total number of shares after the capital increase will rise to 122,370,064 shares, with a total cash dividend distribution amounting to approximately 9.39 million CNY [3][10] Dividend Distribution Plan - The dividend distribution and capital increase plan was approved at the annual shareholders' meeting on May 22, 2025 [2] - The cash dividend will be distributed to shareholders registered by the end of the trading day on the equity registration date, with the cash dividend being 1.00 CNY for every 10 shares held [2] - The company will adjust the total distribution amount if there are changes in the total share capital before the equity registration date [3] Tax Implications - Individual shareholders holding shares for over one year will be exempt from personal income tax on the cash dividend, while those holding for one year or less will have tax withheld upon selling the shares [7] - For qualified foreign institutional investors (QFII), a 10% withholding tax will apply, resulting in a net cash dividend of 0.09 CNY per share [8] - The company will not withhold tax for other institutional investors, who will be responsible for their own tax payments [9] Share Capital Structure - The total share capital before the increase was 94,194,479 shares, and after the increase, it will be 122,370,064 shares [10] - The earnings per share for the fiscal year 2024, after the capital increase, is projected to be 0.09 CNY [10]