行动教育: 2025年半年度权益分派实施公告

Core Viewpoint - Shanghai Action Education Technology Co., Ltd. has announced a cash dividend distribution of 1.00 RMB per share for its A shares, totaling 119,251,100 RMB based on the total share capital of 119,251,100 shares [1][2]. Distribution Plan - The cash dividend distribution is based on the total share capital of 119,251,100 shares, resulting in a total cash dividend payout of 119,251,100 RMB [2]. - The relevant dates for the dividend distribution are as follows: - Record date: August 22, 2025 - Last trading day: August 25, 2025 - Ex-dividend date: August 25, 2025 - Cash dividend payment date: August 25, 2025 [1][2]. Implementation Method - The cash dividends will be distributed through China Securities Depository and Clearing Corporation Limited Shanghai Branch to shareholders registered as of the record date [2]. - Shareholders who have completed designated transactions can receive their cash dividends at their designated securities business department on the payment date [2][3]. Taxation Details - The actual tax burden for individual and securities investment fund shareholders varies based on the holding period: - For holdings of 1 month or less, the tax burden is 20% - For holdings between 1 month and 1 year, 50% of the dividend is included in taxable income - For holdings over 1 year, dividends are exempt from personal income tax [3]. - For qualified foreign institutional investors (QFII), a 10% withholding tax applies, resulting in a net cash dividend of 0.90 RMB per share [3][4].