东鹏饮料（集团）股份有限公司2025年半年度权益分派实施公告

Distribution Plan - The profit distribution plan was approved at the company's first extraordinary general meeting of shareholders on August 11, 2025 [1] - The distribution will be for the first half of 2025 [1] - The total share capital before the distribution is 520,013,000 shares, with a cash dividend of 2.5 yuan per share (including tax), totaling 1,300,032,500 yuan [2] Implementation Method - The cash dividends will be distributed through China Securities Depository and Clearing Corporation Limited Shanghai Branch to shareholders registered by the close of trading on the equity registration date [3] - Shareholders who have not completed designated trading will have their dividends held by the clearing company until they complete the necessary transactions [3] - Certain shareholders will receive dividends directly from the company, while others will be distributed through the clearing company [4] Taxation Details - For individual shareholders holding shares for over one year, the dividend income is exempt from personal income tax [7] - For shares held for one year or less, the company will not withhold personal income tax at the time of dividend distribution, and the actual tax will be calculated based on the holding period [7] - The effective tax burden varies based on the holding period, with a 20% tax for holdings of one month or less, and a 10% tax for holdings between one month and one year [8] - For Qualified Foreign Institutional Investors (QFII), a 10% corporate income tax will be withheld, resulting in a net cash dividend of 2.25 yuan per share [9] - Other institutional investors and corporate shareholders will not have tax withheld by the company, and the cash dividend will be 2.50 yuan per share [10]