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祥生医疗: 祥生医疗2024年年度权益分派实施公告

Core Points - The company plans to distribute a cash dividend of 1 yuan per share to all shareholders, approved at the 2024 annual general meeting on May 16, 2025 [1][2] - The total number of shares eligible for the dividend is 111,874,753 shares after excluding shares in the company's repurchase account, resulting in a total cash dividend distribution of 111,874,753 yuan, which accounts for 79.62% of the company's net profit attributable to shareholders for the year [2][3] - The company will not issue bonus shares or increase capital reserves this year [2] Dividend Distribution Details - The cash dividend distribution will be based on the total number of shares registered by the close of trading on the equity registration date [1][3] - The reference price for ex-dividend trading will be calculated using the formula: (previous closing price - cash dividend) / (1 + change in circulating shares ratio), with the circulating shares ratio being 0 due to no changes in circulating shares [3] - The virtual cash dividend per share is approximately 0.9978 yuan, calculated based on the total shares participating in the distribution [3] Tax Implications - For individual shareholders holding shares for over one year, the cash dividend is exempt from personal income tax, resulting in a net distribution of 1 yuan per share [6][7] - For shares held for less than one year, the company will not withhold personal income tax at the time of distribution, but tax will be calculated and withheld upon the sale of shares [6][8] - For qualified foreign institutional investors (QFII), a 10% withholding tax will apply, resulting in a net cash dividend of 0.9 yuan per share [7][8]