环旭电子股份有限公司关于实施“环旭转债”赎回暨摘牌的第二次提示性公告

Core Viewpoint - The company announces the redemption and delisting of its convertible bonds, "Huanxu Convertible Bonds," with specific dates and conditions for investors to be aware of [1][4][12]. Group 1: Redemption Details - The last trading day for "Huanxu Convertible Bonds" is January 23, 2026, and the last conversion day is January 28, 2026 [2][3][11]. - The redemption price is set at 101.6323 yuan per bond, which includes the face value and accrued interest [4][8]. - The redemption will be executed on January 29, 2026, and all bonds will be delisted from the Shanghai Stock Exchange on the same day [4][10][12]. Group 2: Conditions for Redemption - The conditional redemption clause is triggered if the company's stock price remains above 130% of the conversion price for at least 20 out of 30 trading days [5][7]. - The company has confirmed that this condition has been met, allowing for the early redemption of all outstanding convertible bonds [5][7]. Group 3: Investor Actions - Investors are advised to either convert their bonds at the conversion price of 18.58 yuan per share or sell them in the secondary market before the last trading day to avoid forced redemption [4][16][17]. - The accrued interest for the bonds is calculated based on the formula provided, resulting in an interest of 1.6323 yuan per bond [8]. Group 4: Tax Implications - Individual investors are subject to a 20% tax on the interest income from the bonds, affecting the net amount received upon redemption [13]. - Resident enterprises are responsible for their own tax payments on bond interest, while non-resident enterprises are exempt from certain taxes on bond interest income until the end of 2027 [14][15].