创耀科技: 2024年年度权益分派实施公告

Core Points - The company announced a differentiated cash dividend distribution plan for the fiscal year 2024, with a cash dividend of RMB 0.045 per share [1][2] - The total number of shares eligible for the dividend distribution is 110,950,000 shares, after excluding 750,000 shares held in the company's repurchase account [1][2] - The dividend distribution plan was approved at the company's annual general meeting [1] Dividend Distribution Details - The cash dividend of RMB 0.045 per share is inclusive of tax, with a total cash dividend payout amounting to RMB 4.973 million [2] - The ex-dividend date, record date, and payment date are specified but not detailed in the provided text [2] - The reference price for the ex-dividend trading will be calculated based on the formula provided, adjusting for the cash dividend and changes in circulating shares [2] Tax Implications - For individual shareholders holding unrestricted shares for over one year, the dividend income is exempt from personal income tax [5] - For shares held for one year or less, the company will not withhold personal income tax at the time of distribution, but it will be calculated upon the sale of the shares [5] - For foreign institutional investors (QFII), a 10% withholding tax will apply, resulting in a net cash dividend of RMB 0.0405 per share [7][8]