Naruida(SH:688522) Sou Hu Cai Jing·2025-09-09 23:12Core Viewpoint - The company has announced a differentiated cash dividend distribution plan for the first half of 2025, with a proposed cash dividend of 0.05 yuan per share (including tax) to all shareholders as of the record date [1][2][3]. Summary by Relevant Sections Dividend Distribution Plan - The company's board of directors approved the mid-term profit distribution plan during the annual shareholders' meeting on May 9, 2025, and the specific plan was ratified on August 25, 2025 [1][2]. - The total number of shares eligible for the dividend is 302,617,300 shares after excluding 378,306 shares held in the repurchase account, leading to a total cash dividend distribution of approximately 15.13 million yuan (including tax) [3][4]. Dividend Payment Dates - The ex-dividend date is set for September 16, 2025, and the cash dividend will be distributed on September 17, 2025 [1][2]. Taxation on Dividends - For individual shareholders holding unrestricted shares for over one year, the dividend income is exempt from personal income tax, while those holding for less than one year will not have tax withheld at the time of distribution [8][9]. - The actual cash dividend received by shareholders holding shares for less than one month will be 0.04 yuan per share after a 20% tax, while those holding between one month and one year will receive 0.045 yuan per share after a 10% tax [9][10]. Implementation Method - Shares held in the repurchase account will not participate in the dividend distribution, and dividends will be distributed through the China Securities Depository and Clearing Corporation Limited [6][7].