刚接触股市时，我最头疼的就是看上市公司分红公告。 尤其是看到"10转10股派10元含税"这类表述，总觉得云里雾里。跟着旁人瞎议论"高送转是大利好"，却根本不懂背后的逻辑，更不知道对自己的账户有啥影 响。 后来慢慢梳理经验，才把这些概念彻底弄明白。其实不用被专业术语吓住，拆解开来看，每一条都很简单。今天就用大白话，把"10转10股派10元含税"讲 透，新手也能一看就懂。 简单说，"10转10股"就是把一张100元纸币，换成两张50元纸币，钱的总数没变化。上市公司这么做，大多是为了降低股价，让更多中小投资者买得起，提 升股票流动性。比如有些股票股价太高，1手（100股）要几万元，转增后股价减半，门槛就降低了。 如果说"转增股本"是数字游戏，那"派10元含税"就是真金白银的现金分红。 "10派10元含税"，意思是每持有10股，就能拿到10元现金分红。换算下来，每股能分1元。还是以1000股为例，你能拿到的税前分红就是1000÷10×10=1000 元。 这里要重点说"含税"两个字——实际到手的钱会少一点，因为要扣个人所得税。扣税比例不是固定的，核心看你"持股时间长短"，持股越久，扣税越少，这 是国家鼓励长期投资的政 ...

Core Viewpoint - Eight A-shares are undergoing equity registration today, with five companies planning to distribute dividends and three companies planning to increase their share capital [1] Dividend Distribution - Five companies have their equity registration date on December 26, with the largest dividends being distributed by CITIC Publishing, Yanjing Beer, and Longyuan Power, which will pay 1.60 yuan, 1.00 yuan, and 1.00 yuan per 10 shares respectively [1] Capital Increase - Three companies are increasing their share capital, with *ST Lingda, *ST Meigu, and *ST Zhang having the highest capital increase ratios, distributing 15 shares, 13.4278 shares, and 10 shares for every 10 shares held respectively [1] Upcoming Dividend Proposals - Three companies have announced upcoming dividend proposals, with Jinling Sports, Zijin Bank, and Founder Securities planning to distribute dividends of 1.0 yuan, 0.5 yuan, and 0.1 yuan per 10 shares respectively [1]

Core Viewpoint - The financial performance of Dineike (300884.SZ) for the first three quarters of 2025 shows a significant decline in revenue and net profit, indicating potential challenges for the company moving forward [1]. Financial Performance Summary - For the first three quarters of 2025, the company achieved an operating income of 461 million yuan, a year-on-year decrease of 11.29% [1][2]. - The net profit attributable to shareholders was -1.60 million yuan, reflecting a year-on-year decline of 109.10% [1][2]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was -14.96 million yuan, a substantial decrease of 6269.25% year-on-year [1][2]. - The net cash flow from operating activities was 13.35 million yuan, showing a year-on-year increase of 123.26% [1][2]. Previous Year Comparison - In 2024, the company reported an operating income of 719.59 million yuan, down 18.58% year-on-year [2]. - The net profit attributable to shareholders for 2024 was -12.89 million yuan, a decline of 112.60% compared to the previous year [2]. - The net profit after deducting non-recurring gains and losses for 2024 was -37.16 million yuan, a decrease of 151.37% year-on-year [2]. - The net cash flow from operating activities in 2024 was -11.26 million yuan, down 106.23% year-on-year [2]. Company Background - Dineike was listed on the Shenzhen Stock Exchange's Growth Enterprise Market on November 12, 2020, with an issuance of 30 million shares at a price of 24.87 yuan per share [3]. - The total funds raised from the initial public offering amounted to 746 million yuan, with a net amount of 696 million yuan after deducting issuance costs [4].

Core Viewpoint - Stock dividends are a crucial method for listed companies to distribute profits to shareholders based on operational results, serving as a primary avenue for shareholder returns [1] Summary by Category Cash Dividends - Cash dividends are a common form of stock dividends where companies distribute a portion of current net profits or retained earnings to shareholders in cash, based on their shareholding [1] - According to the revised regulations in 2025, companies must clearly define their cash dividend policies in their articles of association, including conditions, minimum ratios, and intervals [1] - The cash dividend process requires a proposal from the board of directors and approval from the shareholders' meeting, adhering to corporate governance requirements [1] - Shareholders must pay personal income tax on cash dividends according to the 2025 Personal Income Tax Law and its supporting regulations [1] - Companies are required to disclose dividend amounts, payment dates, and tax information transparently to help shareholders understand their returns [1] Stock Dividends - Stock dividends involve companies converting retained earnings into shares, distributing them to shareholders without compensation, which increases the number of shares but does not change total equity [2] - The 2025 regulations stipulate that companies must have positive retained earnings and sufficient reserves to implement stock dividends, along with detailed disclosures on the impact on key financial metrics [2] - Shareholders are also required to pay personal income tax on stock dividends, with specific tax calculations following the latest tax department policies [2] Capital Increase - Capital increase is often viewed as a form of dividend but differs fundamentally from stock dividends, as it involves transferring from capital reserves to share capital without profit distribution [2] - According to the 2025 regulations, capital increases do not affect total equity, only changing the structure of equity, and typically do not require shareholders to pay personal income tax [2] Physical Dividends - Physical dividends are a unique form where companies distribute products, services, or other physical assets to shareholders [3] - The 2025 regulations require fair valuation of physical dividends by qualified appraisal agencies, along with detailed disclosures about the type, quantity, and valuation basis of the assets [3] - Due to complexity and valuation challenges, physical dividends are less common in market practice but must still comply with disclosure and fairness regulations [3] Overall Implications - Different forms of dividends reflect various financial strategies and return philosophies of listed companies, and shareholders should consider compliance, financial impact, and tax policies when evaluating dividend proposals [3]

Core Viewpoint - The company announced its profit distribution plan for the year 2024, which includes cash dividends and capital reserve transfers to shareholders [2] Group 1: Profit Distribution Plan - The company will distribute a cash dividend of RMB 2.50 per 10 shares (including tax), totaling RMB 45,203,665.25, based on a total share capital of 182,607,661 shares, after deducting 1,793,000 shares held in the repurchase account [2] - Additionally, the company will increase its share capital by transferring 4 shares for every 10 shares held, resulting in a total increase of 72,325,864 shares, bringing the total share capital to 254,933,525 shares [2] Group 2: Corporate Governance Changes - The company held meetings to review and approve amendments to its articles of association and governance rules, which were completed with the registration of changes to its registered capital and the filing of the amended articles with the local market supervision authority [2]

Core Viewpoint - Jiangsu Jingyuan Environmental Protection Co., Ltd. has announced a profit distribution and capital reserve transfer plan, which includes a cash dividend of 0.15 yuan per share and a capital reserve transfer of 0.4 shares per share for all shareholders [3][6][10]. Summary by Sections Profit Distribution and Capital Reserve Transfer Plan - The profit distribution and capital reserve transfer plan was approved at the 2024 annual general meeting held on May 16, 2025 [3][6]. - The company plans to distribute a cash dividend of 0.15 yuan (including tax) per share and transfer 0.4 shares per share from the capital reserve [3][6][10]. Share Capital Changes - Following the conversion of convertible bonds, the total share capital increased from 164,176,806 shares to 165,897,988 shares, resulting in a total of 231,341,568 shares after the proposed transfer [4][13]. - The total cash dividend amount is expected to be 24,541,342.5 yuan (including tax), and the total shares to be transferred is 65,443,580 shares [4][10]. Tax Implications - For individual shareholders holding shares for more than one year, the cash dividend income is exempt from individual income tax, while those holding for less than one year will have tax withheld upon transfer [8][9]. - The actual cash dividend for QFII shareholders will be 0.135 yuan per share after a 10% withholding tax [9][10]. Implementation Details - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, based on the shareholder registry as of the record date [6][7]. - The company will not withhold corporate income tax for other institutional investors, who will be responsible for their own tax declarations [10].

Group 1 - The company has approved a profit distribution and capital reserve transfer plan at the 2024 annual general meeting, which includes a cash dividend of 1.3 yuan per 10 shares and a capital reserve transfer of 4 shares for every 10 shares held [1][2] - The total cash dividend to be distributed amounts to 52,273,101.14 yuan, based on a total share capital of 402,100,778 shares as of December 31, 2024 [1][2] - The plan specifies that if there are changes in the total share capital before implementation, the distribution amount will be adjusted accordingly while maintaining the distribution ratio [1] Group 2 - The cash dividend for Hong Kong market investors and foreign institutions will be 1.17 yuan per 10 shares after tax, with different tax rates applied based on the type of shares held [2] - The company will not withhold individual income tax for certain shareholders, and tax will be calculated based on the actual holding period when shares are sold [3] - The equity registration date is set for July 9, 2025, with the distribution process to occur from July 1 to July 9, 2025 [3] Group 3 - The share capital structure before the changes includes 299,207,444 restricted shares (74.41%) and 102,893,334 unrestricted shares (25.59%), totaling 402,100,778 shares [6] - After the capital reserve transfer, the total share capital will increase to 562,941,089 shares, with 418,890,422 restricted shares and 144,050,667 unrestricted shares [6] - The company will handle any fractional shares resulting from the distribution process according to specified rules [3]

Core Points - The company announced a profit distribution and capital increase plan, which includes a cash dividend of 0.25 yuan per share (tax included) and a stock increase of 0.4 shares per share for the fiscal year 2024, approved at the annual general meeting on May 20, 2025 [2][4][5] Distribution and Capital Increase Plan - The profit distribution plan is based on the total share capital of 134,848,000 shares, excluding 2,224,796 shares held in the company's repurchase account, resulting in a distribution base of 132,623,204 shares [4][5] - The total cash dividend to be distributed amounts to 33,155,801.00 yuan (tax included), and the total number of shares to be increased is 53,049,282 shares, leading to a new total share capital of 187,897,282 shares after the distribution [5][14] Reference Price Calculation - The reference price for the ex-dividend and ex-rights will be calculated using the formula: (previous closing price - cash dividend) ÷ (1 + change in circulating shares ratio) [6] - The virtual cash dividend per share is approximately 0.2459 yuan, and the virtual change in circulating shares ratio is approximately 0.3934 [6] Implementation Details - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited Shanghai Branch to shareholders registered by the end of the trading day on the equity registration date [7] - Shareholders who have not completed designated transactions will have their dividends held by the China Securities Depository and Clearing Corporation until they complete the necessary transactions [6][7] Taxation Information - For individual shareholders holding shares for over one year, the cash dividend is exempt from personal income tax, while those holding for one year or less will have taxes calculated upon the sale of shares [9][10] - The company will withhold a 10% tax for qualified foreign institutional investors (QFII) on the cash dividend, resulting in a net distribution of 0.225 yuan per share [11][12] Share Structure Changes - The share capital structure will reflect the new total of 187,897,282 shares post-distribution, with the earnings per share diluted to 0.36 yuan for the fiscal year 2024 [14][13]

Core Viewpoint - Anji Microelectronics Co., Ltd. has announced its 2024 annual profit distribution plan, which includes a cash dividend and a capital increase through stock transfer, approved at the shareholders' meeting on May 14, 2025 [1][2]. Summary by Relevant Sections Profit Distribution and Capital Increase Plan - The company plans to distribute a cash dividend of 4.50 RMB per 10 shares (including tax) and to increase capital by transferring 3 shares for every 10 shares held, without issuing new shares [2][3]. - The total number of shares eligible for distribution is 129,090,465 after deducting 122,809 shares held in the company's repurchase account, resulting in a total cash dividend payout of approximately 58,090,709.25 RMB (including tax) [3][4]. Share Capital Changes - Following the capital increase, the total share capital will rise to 167,940,414 shares, with the increase based on the final registration results from China Securities Depository and Clearing Corporation [3][10]. - The earnings per share for the 2024 fiscal year, calculated on the new total share capital, is projected to be 3.18 RMB [11]. Relevant Dates - Key dates for the distribution include the record date, ex-dividend date, and cash dividend payment date, which are to be announced [5][6]. Tax Implications - For individual shareholders, the actual cash dividend received will depend on the holding period, with different tax treatments based on the duration of shareholding [7][8]. - For qualified foreign institutional investors (QFII), a withholding tax of 10% will apply, resulting in a net cash dividend of 0.405 RMB per share [8][9]. Shareholder Communication - Shareholders with inquiries regarding the profit distribution can contact the company's securities department at the provided phone number [11].

Group 1 - The company held its 13th meeting of the 4th Board of Directors on June 4, 2025, with all 8 directors present, complying with relevant regulations [1][2]. - The company approved a profit distribution plan during the 2024 annual shareholders' meeting, which included a capital increase of 34.3735 million shares, resulting in a new total share capital of 104.5235 million shares [1][2]. - The company proposed to nominate two independent director candidates, who will assume their roles upon approval at the upcoming shareholders' meeting [2]. Group 2 - The company plans to hold its first temporary shareholders' meeting on June 19, 2025, with details available on the designated information disclosure website [2].