西部超导材料科技股份有限公司2024年年度权益分派实施公告

Core Viewpoint - The company announced a cash dividend distribution of 0.65 RMB per share (including tax) for the fiscal year 2024, approved at the annual shareholders' meeting on June 25, 2025 [2][3]. Distribution Plan - The distribution is based on a total share capital of 649,664,497 shares, resulting in a total cash dividend payout of 422,281,923.05 RMB (including tax) [4]. - The distribution will be made to all shareholders registered with the China Securities Depository and Clearing Corporation Limited Shanghai Branch as of the close of trading on the registration date [3]. Implementation Dates - The cash dividends will be distributed through the clearing system of the China Securities Depository and Clearing Corporation Limited Shanghai Branch for shareholders who have completed designated transactions [5]. - Specific arrangements for certain shareholders, such as the Northwest Nonferrous Metal Research Institute and others, will be handled directly by the company [6]. Taxation Details - For individual shareholders holding shares for over one year, the dividend income is exempt from personal income tax, resulting in an actual cash dividend of 0.65 RMB per share [9]. - 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 deducted upon the transfer of shares [9]. - For Qualified Foreign Institutional Investors (QFIIs), a 10% corporate income tax will be withheld, leading to an actual cash dividend of 0.585 RMB per share [10]. - Hong Kong investors holding shares through the "Shanghai-Hong Kong Stock Connect" will also have a 10% tax withheld, resulting in the same net dividend of 0.585 RMB per share [11].