振华股份: 振华股份2024年年度权益分派实施公告

Core Points - The company plans to distribute a cash dividend of 1.90 CNY per 10 shares and issue 4 additional shares for every 10 shares held, as approved in the 2024 annual shareholders' meeting on May 19, 2025 [2][3] - The total share capital of the company is 509,023,802 shares, with 4,682,613 shares in the repurchase account, resulting in 504,341,189 shares participating in the distribution [3][8] - The reference price for the ex-dividend date is calculated using the formula: (previous closing price - cash dividend) ÷ (1 + change in circulating shares ratio) [4][6] Dividend Distribution Details - The cash dividend of 0.19 CNY per share is inclusive of tax, and the additional shares will be directly credited to shareholders' accounts based on their holdings as of the record date [5][7] - The company will not withhold individual income tax on the cash dividend at the time of distribution; however, tax obligations will be calculated based on the holding period of the shares [7][8] - The source of the capital for the share increase is from the capital reserve formed by the premium from stock issuance, and this capital increase will not incur tax [7][8] Share Capital Structure Changes - Before the distribution, the total number of circulating shares was 509,023,802, which will increase to 710,760,277 shares after the distribution [8] - The diluted earnings per share for the fiscal year 2024, calculated based on the new total share capital, is projected to be 0.67 CNY [8]