恒而达(300946.SZ)：上半年净利润同比下降22.53% 拟10股派1.2元

Core Viewpoint - The company reported steady growth in its main business, with a revenue increase of 6.85% year-on-year, despite a decline in net profit due to rising expenses related to market expansion and strategic acquisitions [1] Financial Performance - The company achieved a revenue of 319.51 million yuan during the reporting period [1] - The net profit attributable to shareholders was 43.11 million yuan, representing a year-on-year decrease of 22.53% [1] - The net profit excluding non-recurring items was 41.67 million yuan, down 24.64% year-on-year [1] Business Development - The growth in the rolling functional components business contributed significantly to the company's performance [1] - The decline in net profit and net profit excluding non-recurring items showed a notable narrowing in the second quarter of 2025 compared to the first quarter, indicating a recovery in product profitability and overall operational efficiency [1] Dividend Distribution - The company declared a cash dividend of 1.2 yuan for every 10 shares to all shareholders [1]