Core Viewpoint - The company has announced a cash dividend distribution plan for the fiscal year 2024, with a cash dividend of 0.05 yuan per share, totaling approximately 26.4 million yuan [1][2]. Dividend Distribution Plan - The total share capital before the distribution is 528,018,424 shares, leading to a total cash dividend of 26,400,921.20 yuan (including tax) [2]. - The key dates for the dividend distribution are as follows: - Record date: September 9, 2025 - Last trading date: September 10, 2025 - Ex-dividend date: September 10, 2025 - Cash dividend payment date: September 10, 2025 [2]. Implementation Method - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited Shanghai Branch, with shareholders who have designated trading able to receive their dividends on the payment date [2]. - For shareholders without designated trading, the dividends will be held by the China Securities Depository and Clearing Corporation until they complete the necessary trading arrangements [2]. Taxation Policies - For individual shareholders holding unrestricted circulating shares, the tax implications vary based on the holding period: - Holding period within 1 month: 20% tax rate - Holding period between 1 month and 1 year: 10% tax rate - Holding period over 1 year: exempt from individual income tax [3]. - For shareholders holding restricted shares, the tax treatment follows similar guidelines, with specific rates applied based on the holding period [4][5]. - Qualified Foreign Institutional Investors (QFII) will have a 10% tax rate applied to their dividends, resulting in a net cash dividend of 0.045 yuan per share [5]. - Other corporate shareholders will not have taxes withheld by the company, and they are responsible for their own tax payments, receiving a cash dividend of 0.05 yuan per share [6].
柏诚股份: 2025年半年度权益分派实施公告