财达证券股份有限公司2025年半年度报告摘要

Group 1 - The company plans to distribute cash dividends of RMB 0.30 per 10 shares (including tax), totaling RMB 97,350,000, which represents 25.99% of the net profit attributable to shareholders for the first half of 2025 [11][12][14][29] - The total share capital for the dividend distribution is 3,245,000,000 shares, and the specific date for the rights distribution will be announced later [13][14] - The profit distribution plan was approved by the board of directors and does not require shareholder meeting approval as it falls within the authorization granted at the 2024 annual shareholder meeting [15][29] Group 2 - The company has changed its accounting estimate regarding employee education expenses, reducing the provision from 2.5% to 1.5% of total wages, effective from September 1, 2025 [5][6][32] - This change is based on the large balance of unutilized employee education funds and will not affect previously disclosed financial reports or the financial results for the first half of 2025 [8][9][32] - The board of directors and the audit committee have reviewed and approved this accounting estimate change, confirming it aligns with relevant regulations and does not harm the interests of shareholders [9][32]